Poem Essay Example | Topics and Well Written Essays - 250 words - 4

Poem - Essay Example em for the country because of the illegal immigrants that find themselves immersing themselves into our society, I cannot help but think about whether they too are thinking along the terms of the â€Å"The Melting Pot† when they decided to come and try their luck in entering the United States. This is perhaps a mentality and a belief that has not changed for the immigrants because it is the very idea that has been fed to them for generations. Thus, â€Å"The Melting Pot† has become the official name for the American immigrant culture where they arrive as foreigners but become American. Yet becoming an American never meant that they had to give up who they are as foreigners to this land. That is what makes me sad. For as long as foreigners in the United States are not forced to give up their past in favor of the traditions and culture of their current homeland, immigration, both legal and illegal, could very well be the demise of the great country known as the United States of

The Sanctuary Essay Example for Free

The Sanctuary Essay The author of the publication is Elif Batuman. The article’s title is the Sanctuary published in December 19th to 26th in the year 2011. The origin version title is the Life and the Legend by Susan Orlean. It was about the world’s oldest temple built 11,500 years ago at Gobekli Tepe in Turkey. Batuman embarks on a pilgrimage to the Gobelki Tepe temple where she finds much ancient memoirs concerning the way of life of the Neolithic man. She tries to analyse the Neolithic man, but her experience is quite captivating to the reader. The explanations that Batuman offers to regard the different remnants of the Neolithic man are quite convincing. She offers both scientific and biblical explanations for the existence of the evidence as presented by the remnants of the Neolithic man. Batuman has many questions regarding the way of life of the people who lived during the era. In her quest to seek a broader understanding and the way of life and origin of these people; she visits the excavation site where archaeologists are trying hard to unearth the finer details of the Neolithic man existence. There are many artefacts that she finds intriguing and has many questions concerning the animals and human sculptures that exist in the cave. She further tries to gather information from the local residents and raise questions to students and observes every detail and tries to analyse the situation in a logical manner. Batuman feels that these sculptures must surely represent the way of life and the thoughts of the Neolithic man but figures out that the Neolithic man must have had a connection with the Christian biblical origin of man. Batuman further cites many examples about the people from the bible like Adam and Eve, Abraham who are believed to have been among the first generations of mankind on earth. The remnants that are being unearthed from Gobelki Tepe are quite scary to an observer. Snakes, scorpions and other wild animals are naturally dangerous but were part of the creation that the Neolithic man had to contend with. Batuman feels that the men who had their penises exposed were trying to show the importance of children and that they were fertile. Towards the end of the story, Batuman says that Abraham wanted children in order for them to assure him of the continuity of the generation. Batuman tries to convince the reader by providing reasons as to why the Neolithic man became extinct. She feels that there were chances of an occurrence of a natural calamity that wiped out the Neolithic generation. The fact that people lived together with animals could have contributed to a disease outbreak or a natural calamity that wiped out the generation. Batuman further trusts her instincts that she is most likely to be a descendant of the large Neolithic man who is preserved in the museum. This can be somehow convincing to the reader because, sometimes human beings have been proven to have instincts, which guide them to some important discoveries. Elif Batuman tries to relate the Gobelki Tepe temple to the sacred nature of the Neolithic man. The man had a reference for a supreme being who was in control of mankind. The supreme God was recognized for his providence to the people. Among the fundamental things provided were children and food. However, she admits that the sculptures of animals may have been made in order to display a different message altogether. Batuman feels that the hunters should have done some sculptures or paintings in the caves that show hunting scenes. The message that the Neolithic man was trying to put across therefore may need further research in order to try and determine what the real meaning of the sculptures and animals could be.

Critical Review of Undaunted Courage Essay -- essays research papers

Critical Review of Undaunted Courage Stephen Ambrose’s Undaunted Courage is a remarkable piece of nonfiction literature. His work is so thorough that one wonders how he has time to do much more. Yet he has created time in his life to go west and go camping and hiking and canoeing in the summers with his family. Which possibly shows that anything can be raw material to the open mind, for it was on those trips that he developed a great fascination with the Lewis and Clark expedition that explored the West when the country was twenty-five years old. Ambrose creates a precise and true story of the expedition in witch most readers would be enthralled. His style is smooth, readable and enjoyable, unlike many historical nonfiction of the day. Undaunted courage has succeeded and conveying the meaning of the book and the significance of Lewis and Clark’s expedition. Ambrose’s attraction to the west resulted in Undaunted Courage, a splendidly thorough, exciting description of a happening that has achieved infamous status. Very much like the expedition itself, the book is slow in the beginning, being worried with topics like family sayings and "begats" but after 40 to 50 pages o it takes off. The expedition started chiefly through the labors of President Thomas Jefferson. Amongst his chief objectives were to find an all-water route to the Pacific and to keep the West from seceding away under Aaron Burr. Being Jefferson, there was also the pure intellectual joy of discovery...

Mpf System

In 2011, Hong Kong people aged up to 65 and above total for 13 per cent of the population that is a rapidly growing in ageing population. The ratio is evaluated to increase in 19 per cent by 2021 and will up to 30 per cent by 2041. According to this investigation, the Hong Kong Government first introduced the MPF concept in 1995 to assure that every citizens working in Hong Kong prepare the financial provision while they are retirement.In August 1995, Hong Kong Government announced a major stage in enacting the Mandatory Provident Fund Schemes Ordinance (â€Å"MPFSO) (Chapter 485, Laws of Hong Kong) to provide a formal project of basic retirement protection. The MPFSO submits the framework for the building a system of privately managed, employment-related MPF schemes for members of the workforce to form financial benefits for retirement.The MPFA was settled on September 17, 1998 to regulate, monitor and direct the operation of the MFP system. There is only about one-third of the wor kforce of 3. 4 million people had some join of retirement protection before the achievement of the Mandatory Provident Fund System in December 2000. But now, closely to 90 per cent of the working population are already joined in retirement protection.There is a large and elderly population without enough savings will enhance a huge burden on the society if the number of ageing people rises up. MPF is build mainly to support the basic retirement protection to the working population by saving. The main feature of this system include coverage all employees and self-employed people who are over 18 and under 65 years old, not including specifically exempt under the MPFSO, are included by the MPF system.An employee and his/her employer are both needed to contribute five per cent of the employee’s monthly relevant income as mandatory contributions for and in respect of the employee, subject to the minimum and maximum relevant income levels for contribution purposes. An employee if e arning below the minimum level of relevant income (HK$6,500 per month or HK$78,000 per year) is not forced to give but may they can elect to do so by way of making voluntary contribution.Despite of the employee’s choice, the employer must contribute five per cent of the employee’s relevant income. The purpose of maximum standard of relevant income for contribution is generally at $25,000 per month or $300,000 per year. Both employers and employees can also due voluntary contribution in excess of the statutory mandatory amount. Self-employed persons also need to contribute five per cent of their relevant income as mandatory contributions, depend on the minimum and maximum standard of their relevant income for contribution purposes.As the beginning of the MPF System in December 2000, the MPF legislation has been reviewed in the light of operational experience in order to strengthen the efficiency and effectiveness of the system continuously. With the enactment of the MPF Schemes (Amendment) Ordinance 2012 on June 21, 2012, a statutory regulatory control to enhance the regulation of the sales and marketing programmers of MPF intermediaries will be in place on November1, 2012 and the Employee Choice Arrangement will be announced on the same day.Further initiative are being undertaken to strengthen the MPF System, including the development of proposals to enhance flexibility in withdrawing MPF benefits. MPF fees and charges have come down slowly as a result of MPFA’s contribution to streamline administrative procedures, enhance fee transparency and expand the market competition. According the Employee Choice Arrangement in place, we all hope that the management handling charges would be reduced in future.

News Updates on “Tree man” Essay

On January 19, Shurmer (2010), a writer for the Comment News website wrote an article updating the site readers on the ongoing struggles of Richard Pennicuik, better known as â€Å"Tree man. † Since early December of the previous year, Tree man had been living in a gum tree near his house in Hume Road, in the City of Gosnells, as a form of protest and to save the tree from the city council plans to clear the street of any and all mature trees that may cause harm by dropping large limbs. As of the writing of the article, he had been in the tree for 43 days and was experiencing physical difficulties on top of his legal issues as there was a severe heatwave and the high temperatures were causing him discomfort. Entitled â€Å"‘Tree man’ loses hope,† the article chronicled Tree man’s fading optimism caused by heat-induced headaches; the council fining him $5000, as it deemed the platforms that served as his makeshift treehouse were illegal, and forcing him to remove these structures; and the abandonment of an adjacent gum tree by a rotating team who had occupied it for the same cause. A couple of months later on March 13th, a Staff Writer (2010) for Perthnow a local subsidiary of The Sunday Times, wrote a relatively more recent update piece on the Tree man. Asking â€Å"Tree man Richard Pennicuik for mayor? † the report comes on the heels of a stand-off the previous day wherein he still refused to come down from the tree even after policemen and tree-cutting machinery had arrived. Apparently, despite the previous report on his morale and health problems, he had stayed on the tree for another 53 days. The title of the article comes from a comment Tree man had made, saying he had intentions of running for city mayor as the current council he was battling was â€Å"laughable and unworkable. † An analytical comparison of these two Tree man news article updates will be discussed. The first, most noticeable, difference between the two news articles is their marked difference in length, with the first article much longer than the second. Although quantity does not necessarily denote substance, it can be observed that the Comment News article contains relatively more actual facts about the situation than the PerthNow article. In addition, on a related note, it can also be noticed that the former article has more content related to the actual subject, as denoted by the article title, than the latter. As an example to support both of these observations, although Comment News does not include a quote wherein Tree man explicitly stated that he was â€Å"losing hope,† it does mention why this would be the case by including a quote where he said he â€Å"didn’t cope well† with the heatwave headaches and how the $5000 fine would â€Å"ruin his family. † The PerthNow article, on the other hand, only justifies the title mentioning Tree man’s mayoral aspirations with the quote: â€Å"The current regime is laughable and unworkable and I want to get in there, if I have enough supporters, to run the council the way it should be run. † The rest of the article, however, does not mention the issue again and only contains a brief summary of the previous day’s stand-off and another quote from Tree man where he reasserts his stance. The Comment News article does seem to slightly force the â€Å"losing hope† theme though, by briefly mentioning that the street was desolate due to the abandonment of the adjacent gum tree, although Tree man is not mentioned as having an opinion on this. However, this observation still contributes to the discussion of the main subject. Coherence to a specific topic is somewhat of a requirement for any formal article, especially one that is professionally written. The briefness and lack of coherence in the case of the latter article can, however, can be attributed to the writer expecting the reades to already know the details as the situation was already months-long, and there was a climactic update the day before. Both articles do, however, paint Tree man as both a dedicated activist from his acts of defiance, and also a novelty character as the tones of his quotes in the first article are slightly rattled and dramatic and in the second, noticeably vague.He was also described as remaining â€Å"defiantly aloft† despite legal and physical danger, and his lawyer’s protests. References hurmer, J. (2010, January 19). ‘Tree man’ loses hope. Comment News. Retrieved from http://southern. inmycommunity. com. au/news-and-views/local-news/Tree-man-loses-hope/7546357/ Staff Writer. (2010, March 13) Tree man Richard Pennicuik for mayor? PerthNow. com. The Sunday Times. Retrieved from http://www. perthnow. com. au/news/tree-man-richard-pennicuik-for-mayor/story-e6frg12c-1225840398316

High Fidelity Essays - English-language Films, Films, High Fidelity

High Fidelity Essays - English-language Films, Films, High Fidelity High Fidelity High Fidelity On the surface, High Fidelity is a story about breaking up and getting back together again. Only, thanks to director Stephen Frears narrative technique, we dont realize this until the credits start to roll. He plunges into the life of Rob Gordon, played by John Cusack, on the night his girlfriend, Laura, leaves him. Robs subsequent depression and self-analysis is the focus of the film; getting the girl back becomes secondary. Robs frustration from his break up with Laura reminds him of all of his other failed relationships, specifically, his Top Five All Time Break Ups List. His recounts of each girl are interspersed throughout the first half of the film. We only learn about Laura as we learn about Robs past. Consequently, the main part of the narrative is either flashbacks or direct commentary by Rob to the audience. This might seem to be a weakness, but it is in fact a vehicle for Frear to move the present plot forward. It is only through understanding Robs past, that we can understand his current angst. In addition, the slow revelation of the causes for his and Lauras break up reinforces Robs own mental journey. We learn things as Rob himself is ready to deal with them. For example, it is only when Liz, a mutual friend, marches into Robs record store and yells profanity at him, that Rob begins to think of what Laura probably told Liz. He finally lets the audience in on some of the things he did to caus e the break up. Yet Rob still hasnt fully grasped what happened between him and Laura. It is a great strength, and in fact the very nature of the film, that we are limited to Robs mental struggle. All of the information is slowly laid out, to him, and to us. In his struggle to understand his current break up, Rob becomes obsessed with his past relationships, and decides to go out with them all again and ask them what went wrong. His discoveries give him a whole new perspective. Basically, he realizes that although he was dumped, he is now glad now that each of them ended. For example, he discovers that Charlie, who he has always imagined as the perfect woman, is in his own words awful. Not only that, he finds that she broke up with him for purely superficial reasons. In another case, he is appalled by the neediness of his ex-girlfriend and is grateful that she dumped me, and not the other way around. He also comments that he could have had sex with her, but that he wouldnt be sleeping with a person. After these kind of enlightenments, Rob also has a whole new appreciation for Laura. Once again, the audiences perspective is linked with Robs personal journey. The perspective of the film is further reinforced by the way in which Rob speaks directly into the camera. It gives the film a quickly paced, informal structure. Yet Frear doesnt trap the audience in Robs perspective alone. Rather, it is the supporting cast that really defines Rob for us. Rob gives us commentary on an event, but we get to see the cast members physically create the event and judge for ourselves. Basically, we see how he learns to live in the real world. Instead of perpetually feeling sorry for himself and blaming other people, he starts acknowledging his own failings. His concept of his whole dating history and his idea of relationships start to change. He is beginning to mature. The plot rewards this maturity with the return of Laura into his life. Robs new appreciation and maturity is shown in the final sequence in which he tells the audience he is making a mix tape for Laura, full of things that she will like. High Fidelity is an entertaining, but poignant look at breaking up. So many stories trivialize it or play it for cheap comedy. This one is more interested in exploring what a breakup does to the psyche. Through the creative narrative techniques of flashbacks and candid monologues, the audience becomes fully engaged in Robs struggle. Cusack is able to represent the despair of a broken heart and to

Powerful Action Verbs That Will Make Your Resume Look Like a Million Bucks

Powerful Action Verbs That Will Make Your Resume Look Like a Million Bucks Try spicing up your resume or cover letter with a few failsafe action verbs, to really show your stuff. Get a little more creative and give the hiring manager something to get excited about, rather than the same old humdrum list of verbs they see on every other resume. If you led a project, don’t just say â€Å"led.† Try one of these instead:Chaired, Controlled, Coordinated, Executed, Headed, Operated, Orchestrated, Organized, Oversaw, Planned, Produced, or ProgrammedIf you want to highlight an achievement or mention an award, here are a bunch of stellar verbs to choose from:Accelerated, Generated, Prescribed, Accomplished, Grew, Produced, Achieved, Prevailed, Arose, Improved, Raised, Attained, Increased, Realized, Awarded, Introduces, Reduced, Lessened, Revitalized, Completed, Mastered, Streamlined, Maximized, Surpassed, Circumvented, Minimized, Topped, Established, Outperformed, Transformed, Exceeded, Won, Founded, or OvercameIf you brought a project to life- not just led it, but envisioned it, from start to finish, and did something new and fresh:Administered, Built, Charted, Created, Designed, Developed, Devised, Founded, Engineered, Established, Formalized, Formed, Formulated, Implemented, Incorporated, Initiated, Instituted, Introduced, Launched, Pioneered, or SpearheadedIf you came up with a solution to save your company time or money, or you helped your team operate more efficiently or cost-effectively, try these instead of the ordinary â€Å"solved†:Conserved, Consolidated, Decreased, Deducted, Diagnosed, Lessened, Reconciled, Reduced, or YieldedIf you boosted the bottom line, in either sales or revenue, or just plain old customer satisfaction:Accelerated, Achieved, Advanced, Amplified, Boosted, Capitalized, Delivered, Enhanced, Expanded, Expedited, Furthered, Gained, Generated, Improved, Lifted, Maximized, Outpaced, Stimulated, or SustainedIf you changed or improved something dramatically for the better, try using some of these sp icy verbs to describe your success:Centralized, Clarified, Converted, Customized, Influenced, Integrated, Merged, Modified, Overhauled, Redesigned, Refined, Refocused, Rehabilitated, Remodeled, Reorganized, Replaced, Restructured, Revamped, Revitalized, Simplified, Standardized, Streamlined, Strengthened, Updated, Upgraded, or TransformedIf you landed a new account or a partner, or maybe a major donor or other source of funding, try:Acquired, Forged, Navigated, Negotiated, Partnered, or SecuredIf your job includes research or fact-finding and you really killed it, don’t just say â€Å"Researched.† Try:Analyzed, Assembled, Assessed, Audited, Calculated, Discovered, Evaluated, Examined, Explored, Forecasted, Identified, Interpreted, Investigated, Mapped, Measured, Qualified, Quantified, Surveyed, Tested, TrackedAnd if you were a communications superstar, speaking, lobbying, writing, etc. to further your cause:Authored, Briefed, Campaigned, Co-authored, Composed, Conveyed , Convinced, Corresponded, Counseled, Critiqued, Defined, Documented, Edited, Illustrated, Lobbied, Persuaded, Promoted, Publicized, ReviewedIn short, don’t be afraid to bring a little sexy into your document. It can really help you stand out among the other applicants in the crowd.

30 Quotes From Hemingways For Whom the Bell Tolls

30 Quotes From Hemingways For Whom the Bell Tolls Ernest Hemingways novel For Whom the Bell Tolls was originally published in 1940 and follows a young American guerrilla fighter and dynamiter named Robert Jordan during the Spanish Civil War as he plots to blow up a bridge during an attack on the city of Segovia. Along with The Old Man and the Sea, A Farewell to Arms, and The Sun Also Rises, For Whom the Bell Tolls is regarded as one of Hemingways most popular works, and is quoted in conversation and English classrooms alike across the United States, even to this day. The following quotes most exemplify the eloquence and ease with which Hemingway addressed the turmoil and strife of living the American dream during the 1920s through 40s. Providing Context and Setting Through Quotes For Whom the Bell Tolls relies heavily on Hemingways own experience reporting on the conditions in Spain during the Spanish Civil War as a journalist for the North American Newspaper Alliance, as he saw the brutality of the war and what it did to both domestic and foreign fighters for and against the fascist rule of the time. International soldiers helping overthrow the rulership had it especially hard - at least in terms of fearing for their lives, as expressed in Chapter 1 when Hemingway writes I would always rather not know. Then, no matter what can happen, it was not me that talked and again later in the chapter when he writes I dont like that sadness, he thought. That sadness is bad. Thats the sadness they bet before they quit or betray. That is the sadness that comes before the sell-out. Religion played a large role in Spain at the time (and currently, for that matter), though the protagonist of Hemingways piece grappled with the existence of God. In Chapter 3, Hemingway wrote But with our without God, I think it is a sin to kill. To take the life of another is to me very grave. I will do it whenever necessary but I am not of the race of Pablo. In the following quote from Chapter 4, Hemingway masterfully describes the details of Spanish life at the time, especially for foreigners like the protagonist. One cup of it took the place of the evening papers, of all the old evenings in cafà ©s, of all chestnut trees that would be in bloom now in this month, of the great slow horses of the outer boulevards, of book shops, of kiosques, and of galleries, of the Parc Montsouris, of the Stade Buffalo, and of the Butte Chaumont, of the Guarangy Trust Company and the Ile de la Cità ©, of Foyots old hotel, and of being able to read and relax in the evening; of all things he had enjoyed and forgotten and that came back to him when he tasted that opaque, bitter, tongue-numbing, brain-warming, stomach-warming, idea-changing liquid alchemy. On Loss and Ugliness In Chapter 9, Hemingway says that To make war all you need is intelligence. But to win you need talent and material, but this almost lighthearted observation is overshadowed by the following grief at experiencing the ugliness of wartime in Spain. In Chapter 10, the protagonist grapples with having to behold the horrors mankind is capable of committing: Look at the ugliness. Yet one has a feeling within one that blinds a man while he loves you. You, with that feeling, blind him, and blind yourself. Then, one day, for no reason, he sees you as ugly as you really are and he is not blind anymore and then you see yourself as ugly as he sees you and you lose your man and your feeling... After a while, when you are as ugly as I am, as ugly as women can be, then, as I say after a while the feeling, the idiotic feeling that you are beautiful, grows slowly in one again. It grows like a cabbage. And then, when the feeling is grown, another man sees you and thinks you are beautiful and it is all to do over. In the next chapter, Hemingway discusses dealing with loss itself: You only heard the statement of the loss. You did not see the father fall as Pilar made him see the fascists die in that story she had told by the stream. You knew the father died in some courtyard, or against some wall, or in some field or orchard, or at night, in the lights of a truck, beside some road. You had seen the lights of the car from down the hills and heard the shooting and afterwards you had come down to the road and found the bodies. You did not see the mother shot, nor the sister, nor the brother. You heard about it; you heard the shots; and you saw the bodies. A Reprieve Mid-Novel Halfway through For Whom the Bell Tolls, Hemingway allows the protagonist Jordan a moment of reprieve from the war in an unexpected way: the quiet cold of winter. In Chapter 14, Hemmingway describes it as almost as exciting as battle: It was like the excitement of the battle except it was clean... In a snowstorm it always seemed, for a time, as though there were no enemies. In a snowstorm the wind could blow a gale; but it blew a white cleanness and the air was full of a driving whiteness and all things were changed and when the wind stopped there would be the stillness. This was a big storm and he might as well enjoy it. It was ruining everything, but he might as well enjoy it. But even these moments are tainted in wartimes. Hemingway describes the idea of going back while the war is still raging on in Chapter 18 by saying Here it is the shift from deadliness to normal family life that is the strangest. This is largely because, after a while, soldiers get used to the mentality of battle: You learned the dry-mouthed, fear-purged purging ecstasy of battle and you fought that summer and that fall for all the poor in the world against all tyranny, for all the things you believed in and for the new world you had been educated into.- Chapter 18 The End of the Novel and Other Selected Quotes In Chapter 25, Hemingway writes In war cannot say what say what one feels, and in Chapter 26 he revisits the notion of self-awareness and governance: It is right, he told himself, not reassuringly, but proudly. I believe in the people and their right to govern themselves as they wish. But you mustnt believe in killing, he told himself. You must do it as a necessity but you must not believe in it. If you believe in it the whole thing is wrong. One character in Chapter 27 was described as not at all afraid of dying but he was angry at being on this hill which was only utilizable as a place to die... Dying was nothing and he had no picture of it or fear of it in his mind. and further expanded on the thought later in the chapter in his observation of life: Living was a hawk in the sky. Living was an earthen jar of water in the dust of the threshing with the grain flailed out and the chaff blowing. Living was a horse between your legs and a carbine under one leg and a hill and a valley and a stream with trees along it and the far side of the valley and the hills beyond. On soldiers, Hemingway wrote in Chapter 30 I guess really good soldiers are really good at very little else and again in Chapter 31 There is no finer and no worse people in the world. No kinder people and no crueler. But still, Hemingway applauds those who fight because, as he says in Chapter 34, It was easier to live under a regime than fight it.

Workplace Tension Essay Example | Topics and Well Written Essays - 500 words - 1

Workplace Tension - Essay Example The tension exists apparently due to differences between co-workers, and the counsellor directs his or her efforts towards the discovery and removal of this source of tension. When tension exists between co-workers, their attention shifts from the main job they are performing to the source of their stress – the other co-worker. Workplace tension among co-workers develops into workplace conflict if the sources of the tension are not discovered and eliminated at the soonest possible time. The co-workers involved tend to be occupied by their personal conflicts and therefore become distracted from their jobs. Because they cannot function at their peak, these workers experience reduced productivity, which results in reduced efficiency and therefore higher costs for the organization. This may be seen as a slowdown during operations, or increasing errors committed on the job that lead to lower quality and additional rework costs. Although workplace tension is a personal thing, it is therefore in the company’s better interest that such tension be avoided, usually through proactive counselling. There are many theories the counsellor may be guided by. The theory I believe could best help the counsellor in eliminating workplace tension is the Motivational Systems Theory (MST), formulated by Martin Ford in 1992. The MST tries to present in an organized manner a clear image of the different motivation theories. It recognizes the interaction of the individual and his environment, on his way to his career-related goals, and how important a person’s motivation is to the way he functions (Patton & McMahon, 1998:140). In applying MST, the counsellor must try to understand the individual worker’s motivation, and the different factors affecting his motivation such as biological, environmental, skills, knowledge, and circumstances, as well as factors relating to hic job. While many of these factors are personal to the individual worker and do not

ASU Essay Example | Topics and Well Written Essays - 500 words

ASU - Essay Example I have always been lazy about attending these kinds of event but it turned out to be good for me. I always thought that it was boring and useless, but, indeed it was fun for me. Back home we do not have these sorts of events where all the students in a school go somewhere or do something together. Well, at ASU everything is different and new to me so I liked the experience, but one of my friends did not like it at all. By the end of the event while we were going back down he got a headache, and I blamed myself as being responsible for this, because I had brought him alongside me. At the beginning he didn’t want to come but I spent a few minutes convincing him until he agreed to come with me and my other friend. Well, that was a great day for me, I liked it, and I hope to do it once more. It was the first time for me to attend a football match because we do not have that back home. I was very nervous on seeing the large number of fans who had turned up for the football match. It was just my friend and I that had attended the game and it was very crowded, so there was a lot of noise coming from all over the stadium. I liked what was going on at first but then it kind of irritated me, so I was planning to leave the match, just 15 minutes after it had begun. This was my very first experience in a stadium that big and what really a football matched looked like in reality. The experience was very different from what I had seen before on TV. While I was watching the match, I became bored since I do not know the rules of the game or how the game was supposed to be played, so I did not find it that interesting to me. I have always wanted to attend a football match, though I did attend, I am afraid that could be the first and last time for me to attend such a match again. This is for the sole reason that I am not the kind of a person who likes big crowds of people in addition to too much noise

Paradoxically, although modernity appeared to be a threat to Essay - 2

Paradoxically, although modernity appeared to be a threat to Christianity, it had been nurtured, in significant part, by Christianity itself - Essay Example Presumably, the threat to Christianity was associated to secular world view supported by modernity. Research shows that modernity is dominated by secular world view. The enlightenment era and the birth of modern science affected the reality of Christianity. The modernity concept suggests that is the physical world, made of energy and matter. The modern world view argues that the world is a closed system of cause and effect. It also perceives the real world to have space and time. The breathtaking achievements of science caused the western world to be impressed by the idea of modernity, science and technology. Reality has been reduced to space and time. This has made the concept of Christianity and faith doubtful has hard to grasp . Modernity has caused facts to replace the truth. This means that any proclamation of faith must be verifiable through facts or historical evidence. However, the premise of the faith in Jesus tends to suggests realities that are beyond scientific confines o f verification. A telling example is the case of mystical experiences, prayers, healing, visions and dreams. The Christian faith is inclusive and universal in terms of the requirements of becoming a faithful . The promise of faith is the same despite the background or culture setup of the believer. Studies show that qualitative change or evolution is a characteristic of modern religion. This means that development of modern religion has come through evolutionary stages just like science. Given that religion preceded science, it is evident that Christianity nurtured modernity to a significant extent3. The theories of cultural evolution and religion show that religious change does not necessarily indicate a decline of religious influence. Rather, it is a central aspect of Christian religion. History shows that Christianity evolution was not exclusive to culture. Christianity emphasizes the difference between the natural world and the supernatural world. This does not necessarily refut e the scientific gains in the natural world. Rather, Christianity insists of a truth greater than the sensual approach. The nature of science is also evolutionary. This means that science has got a striking similarity with Christianity when it comes to changes and developmental advancement. However, the fundamentals of Christianity do not change. The teachings of the Lord Jesus Christ are the inspiration behind the conduct and morals of every believer4. Science tends to be solution oriented. Most scientific solutions meet have no supernatural bearing. To a certain extent, religious symbols do not necessarily contradict secular world achievements. However, Christianity represents a deeper supernatural understanding of life. The concept of evolution, flexibility and change that is espoused by the scientific world is likely to have been heavily borrowed from Christianity5. The modern day ways of thinking and sensing may not be absolute. The overdependence of common realities that can b e relied upon by the senses is not entirely representative. This means that the common realities can be represented by science effectively. However, the higher common objects like wisdom and truth cannot be fully addressed by modernity and may be prove that God exists. According to the concept of notion of will, sight affects our understanding and perception of desire. This means that Christianity has the capability to nurture changes and perceptions. The notion suggests that the doctrine of will indicates the ability of human being to choose. This

Value Added Essay Example | Topics and Well Written Essays - 1500 words - 3

Value Added - Essay Example The unit profit is arrived at by calculating the difference between the production cost and the sale price. In order to determine the total value added is obtained by adding all the value added figures of all the units. Essentially, the difference between revenue and outside purchases is equivalent to total value added. In terms of analysis, the figure obtained of value added offers a range of interpretations. For instance, integrated companies usually regard value added as a higher portion of revenue whereas companies that are less integrated consider it as a lower portion of revenue. Another method of approximating total value added is by combining total labor expense, operating profit, and depreciation expense in that order (Mowen, Hansen, & Heitger, 2012). According to standard procedure, the operating profit must come before depreciation expense. Labor expense includes such items as benefits, wages, and salaries. The figure of total labor expense is usually considered as a retur n to labor while the value of operating profit is generally considered as a return to capital. Capital comprises of items such as land, properties, and capital goods. Normally, it is considered important to follow the standard procedure when arriving at the different figures. Factors of production are usually considered in terms of value added when determining the figure of value added in macroeconomic calculations. Calculating value added in national accounts usually involves capital and labor (Mowen, Hansen, & Heitger, 2012). Alternative definitions usually consider value added as the extra features, which extend over standard expectations of a given product or a service. Such items do not involve the cost of the product. According to some theoretical approaches, value added is considered as the difference in the prices incurred by a company over a product and the price paid by a customer for the same customer. As such, arriving at the figure of value added is through the determin ation of the difference in the prices. The figure is obtained by subtracting the company’s cost from the customer’s cost and then adding the figure of services to the results. Theoretically, value added could be understood in terms of the different enhancements that a business puts on a particular product with the objective of increasing the value of the product (Mowen, Hansen, & Heitger, 2012). In this manner, value added is considered as a determination of the different qualities that are created on a given product or service. Value added can increase the price of a give product or its value. Generally, value added is considered as one of the ways in which a firm enhances the competitive advantage of its products or services. Other perspectives on value added describe it as an increase in the value of goods or services as they transit from one stage of production to another.  

Case study Essay Example | Topics and Well Written Essays - 500 words - 39

Case study - Essay Example The video positioned the Under Amour brands as of the best quality available in the market. The company is featured to provide excellent services guided by their marketing logo â€Å"Do in Brand†. The video shows how good interpersonal relationship is important in the brand marketing (Under Armour Video, 2011). The company uses internet marketing and provides online services and ensures that the website is well updated with what is available in the store. Under Amour website is well updated with the company’s details and they provide email marketing to their consumers. In addition, the company has created video games such as super bowl to enhance marketing of the products. The company skipped the paycheck and appeared in the magazine because of their innovative products. Later, the sport garment, Polyester/Elastane was used by most of the players making the company be recognized. The statement â€Å"we will protect this house† makes marketing strategy very strong because they portray a strong feeling of their brand. The company has future plans to promote its market by producing new products and opening new stores. The company is heavily indulging in marketing campaigns by expanding in athletic footwear by sale of cross training sneakers and cleats. This video has clearly dem onstrated how e- commerce is importance in promoting company brand and enhancing communication between the supplier and the consumer (Under Armour Video, 2011). The video features Philadelphia Phillies Inc. as the oldest, one name and one city licensed professional American sports dated back in 1883. The company is well established to cater recreational facilities for families and children. The company has got superior advertising strategies where they do not guarantee a superior or a winning team so that the clients will feel okay even if they lose. Events such as fans laughing with mascot, buying of souvenirs and fans enjoying the game to the maximum were featured

Value Added Essay Example | Topics and Well Written Essays - 1500 words - 3

Value Added - Essay Example The unit profit is arrived at by calculating the difference between the production cost and the sale price. In order to determine the total value added is obtained by adding all the value added figures of all the units. Essentially, the difference between revenue and outside purchases is equivalent to total value added. In terms of analysis, the figure obtained of value added offers a range of interpretations. For instance, integrated companies usually regard value added as a higher portion of revenue whereas companies that are less integrated consider it as a lower portion of revenue. Another method of approximating total value added is by combining total labor expense, operating profit, and depreciation expense in that order (Mowen, Hansen, & Heitger, 2012). According to standard procedure, the operating profit must come before depreciation expense. Labor expense includes such items as benefits, wages, and salaries. The figure of total labor expense is usually considered as a retur n to labor while the value of operating profit is generally considered as a return to capital. Capital comprises of items such as land, properties, and capital goods. Normally, it is considered important to follow the standard procedure when arriving at the different figures. Factors of production are usually considered in terms of value added when determining the figure of value added in macroeconomic calculations. Calculating value added in national accounts usually involves capital and labor (Mowen, Hansen, & Heitger, 2012). Alternative definitions usually consider value added as the extra features, which extend over standard expectations of a given product or a service. Such items do not involve the cost of the product. According to some theoretical approaches, value added is considered as the difference in the prices incurred by a company over a product and the price paid by a customer for the same customer. As such, arriving at the figure of value added is through the determin ation of the difference in the prices. The figure is obtained by subtracting the company’s cost from the customer’s cost and then adding the figure of services to the results. Theoretically, value added could be understood in terms of the different enhancements that a business puts on a particular product with the objective of increasing the value of the product (Mowen, Hansen, & Heitger, 2012). In this manner, value added is considered as a determination of the different qualities that are created on a given product or service. Value added can increase the price of a give product or its value. Generally, value added is considered as one of the ways in which a firm enhances the competitive advantage of its products or services. Other perspectives on value added describe it as an increase in the value of goods or services as they transit from one stage of production to another.  

The Kite Runner Essay Example | Topics and Well Written Essays - 500 words

The Kite Runner - Essay Example nd at the same time enervating bond with his Hazara servant Hassan as evinced by the line â€Å"Did you know Hassan and you fed from the same breast (Hosseini 64).† In that context the dynamics of friendship between Amir and Hassan happens to be strange and peculiar, verging on the borders of what may be called a misplaced sibling rivalry, while at the same time being strengthened by bonds that only could be cast and preserved through blood. At the same time this friendship is marked by strong undertones of guilt affiliated to Amir, owing to his inability to show support and empathy for a friend, who is always willing to go beyond oneself to assure his happiness. This friendship carries the burden of an atrocity that though known to both the friends, born by one and callously sidelined and evaded by the other, never showing any inclination to bring it to the surface. The irony is that even Amir is also aware that Hassan is more than willing to let him go with his evasive stanc e, as he says â€Å"And that was as close as Hassan and I ever came to discussing what had happened in the alley (Hosseini 69).† Being in an immature phase of his life, Amir is totally possessed by the need for soliciting the approval of his father, further bolstered by his innate guilt of jilting Hassan when he most needed his support and sympathy, to the extent that he does not hesitate from planting Hassan in a stealing incident. The burden of the guilt becomes too much of an obsession with Amir and in his conscience he ends up believing that he could only redeem his peace back by pushing Hassan out of his life as he says, â€Å"I want you to stop harassing me. I want you to go away (Hosseini 77).† However, as Amir matures to being a young man in a world far away from Afghanistan, he eventually realizes the need to expunge himself of his guilt and betrayal by going back to Afghanistan to find Hassan’s son. Finally when Amir manages to solicit a lopsided smile from Hassan’s son in climax,

How to write a Definition Essay Essay Example for Free

How to write a Definition Essay Essay A definition essay is an essay concentrated on the explanation of the meaning of a definite term. The term may be analyzed from the position of one and only meaning and also from the position of subjectivity of the person defining the term. This classification divides the words into two groups: †¢material terms – a table, a door, a printer. †¢spiritual terms – friendship, love, honor, pride. How to write a definition essay? Read more:  How to write an outline for a cause and effect essay A good definition essay is required to have a strong thesis statement in which the point of view of the author on a certain term is revealed. Ordinarily, the term is given the general basic definition implying that the dictionary definitions must be only a start for the author’s unique definition of the term. In order to make a definition essay professionally it is necessary to find a definition of the term that corresponds to the opinion of the author. The definition is always given in own words and specifies what meaning of the term is to be analyzed. Definition essay Outline Three Tips for an effective definition essay †¢The readers should be told the defined term. †¢The presented information should be basic and clear. †¢It is necessary to use a wide range of examples to make sure the reader understand the point of view of the author. Three gold rules for writing a good definition essay †¢Ã¢â‚¬Å"When† and â€Å"where should not be used in a good definition. A noun is defined through a noun, a verb through a verb, ect. †¢The definition should never copy the dictionary definition but is supposed to be unique reflection of the author’s opinion. †¢The best way to explain the definition is to use simple language. DEFINITION ESSAY CONTINUED †¦ Structure: definition essay format The basic structure of a definitions essay consists of the thesis statement, examples to reveal the term from the necessary side and the author’s final restatement. †¢Definition is presented †¢It is analyzed by: function structure analysis †¢The meanings which are not considered by the author are specified. †¢The definition is supported with various examples. †¢The structure of the essay language must be appealing to the reader. CAUSE AND EFFECT ESSAY How to write a Cause and Effect Essay: format, structure, outline, examples, topics This type of essay is concentrated on the ability of the writer to connect the reasons the things happen and the consequences they might have. In other words it is the connection between the causes of events and the effects this cause have on any analyzed aspect. A cause and effect essay is designed to organize the discussion of the ideas of a certain topic (its causes and results). Writing a cause and effect essay In order to write a professional cause and effect essay it is necessary to understand the term casual chain or domino effect. A cause chain or a domino effect –is a chain formed of a cause producing a situation and this situation producing another situation and so on. Each situation may have various causes and effects. Nevertheless, it is suggested for students to analyze no more than three causes or effects of any situation devoting a separate paragraph for each point. Cause and effect essay structure As the situation analyzed in the cause and effect essay may have different background there are three structures that may be applied. Each situation requires only on of the three structure variants. 1 variant Multiple causes  ® one effect †¢Thesis statement (mentions the general effect of the situation mentioning three causes that lead to such an effect) Ex. Child violence is caused by lack of parental attention, parental abuse and parental immaturity. †¢First cause (a more detailed look on lack of parental attention with two minor supports) †¢Second cause (a more detailed look on parental abuse using two minor supports) †¢Third cause (a more detailed look on parental immaturity with the help of two minor supports) 2 variant One cause ® multiple effects CAUSE AND EFFECT ESSAY CONTINUED †¦ †¢Thesis statement (mentions that one factor leads to a variety of consequences). Ex. Watching violent films has a great impact on the child’s psychological and physiological condition. †¢First group of effects (psychological effects) †¢Second group of effects (physiological effects) 3 variant Causal chain (Domino effect) †¢Thesis statement (mentions the first and the last parts of the chain) Ex. Thinking about art leads to poor results in foreign language class. †¢First domino (thinking about art  ®forgot to take the medicine) †¢Second domino (without the medicine could not get enough sleep) †¢Thirst domino (being tired could not learn the home work for the foreign language class) †¢Last domino (being not ready for class gained a poor mark). COMPARE AND CONTRAST: Compare and Contrast Essay How to write a Compare and Contrast Essay: format, structure, outline, examples, topics Writing a compare and contrast essay This type of essay is basically a composition, which is concentrated on two points. The compare and contrast essay reveals the differences and the similarities of these two points, things, situations, etc. The main task of any writer is to find as many similarities and a difference, as it is possible. How to write a compare and contrast essay? In order to write a professional compare and contrast essay it is necessary to remember that it is vital to identify the points of comparison. This is a major requirement because without this proper identification the essay will not have a correct logical form. To make a detailed compare and contrast essay the first step is to point out the key aspects and do a research on the topic including articles and books. Compare and contrast essay structure The compare and contrast essay has a rather simple structure but nevertheless it is important to specify its contents: Introduction (Introduction is used to choose what will be compared and contrasted and to identify the major lines of comparison. The introduction must be very bright as it is supposed to catch the attention of the reader and make the rest of the essay appealing to the reader. One of the main secrets of any successful compare and contrast essay introduction is adding a surprising fact or an anecdote on the topic of discussion). Body a.Each of the compared points has to be presented in a separate paragraph or if it is necessary in two paragraphs. b. When all the compared points are revealed to the reader the writer is suggested to put analyze them one more time together in order to put in one solid comprehension of the essay. The paragraphs must be connected with each other with very strong topic sentences. The reader is not supposed to face any difficulties understanding the reason the material is organized the way it is. In other words the reader is expected to understand the reason the writer is analyzing these given aspects. COMPARE AND CONTRAST CONTINUED †¦ c.The body should be critically read, as each topic sentence has to clearly summarize the main point of the paragraph. d.For better result the body should be analyzed from the perspective of an independent analytic, so it should be read a day after it was written or by another trusted person for review. Conclusion (Conclusion is used to summarize the key similarities and differences of the two analyzed things. Word for word restatements should be avoided. The reader is not supposed to feel any doubt in the compare and contrast essay perspective on the topic). ARGUMENTATIVE ESSAY: How to write an Argumentative Essay: Outline, Structure, Format, Examples, Topics How to write an argumentative essay? The leading tone in an argumentative essay is the position of proving that the presented point of view is the correct one and possesses more truthful arguments than any other opinions. The author through proper reasoning, inducting and making conclusions, must prove the assertions or the theories of the argumentative essay. If the author fails to apply the reasons and conclusions to the topic of the essay such essay is considered to be an unsubstantiated opinion. Argument essay writing requires the ability of the author to show that he makes conclusions according to definite facts and not on his personal assumptions only. The idea that a theory created on a base of some sort of argument answers the question â€Å"how to write an argumentative essay†. So in reality it is the best argument essay. Argumentative essay Format Any argumentative essay needs to be written according to the following form: 1.It must begin with a clear statement and reveal the significance of the presented opinion in terms of the analyzed phenomenon. 2.In order to make the argumentative essay professional a wide range of information concerning the phenomenon should be reviewed. 3.As the reader is to â€Å"agree† with the data listed in the essay must be as reliable as possible. Structure of the argumentative essay A good argumentative essay has several paragraphs that should be concentrated on different aspects of the essay 1.Introduction (The reader is introduced to the analyzed phenomenon and the opinion is revealed through a strong thesis statement). 2.Previous attempts to solve the argument ( Are provided from literature). 3.The consequences of the problem (its negative or positive impact). 4.Repercussion of the argument in case it is not finally solved(supported with sources). 5.Connecting the argument with the provided facts. ARGUMENTATIVE ESSAY CONTINUED †¦ 6.Summary (a conclusion including main ideas and the thesis restatement). Argumentative essay outline structure A good argumentative essay has several paragraphs that should be concentrated on different aspects of the essay 1.Introduction (The reader is introduced to the analyzed phenomenon and the opinion is revealed through a strong thesis statement). 2.Previous attempts to solve the argument ( Are provided from literature). 3.The consequences of the problem (its negative or positive impact). 4.Repercussion of the argument in case it is not finally solved(supported with sources). 5.Connecting the argument with the provided facts. 6.Summary (a conclusion including main ideas and the thesis restatement). DIVIDE AND CLASSIFY ESSAY: Classification Essay How to write a Classification Essay: format, structure, outline, examples, topics Writing a classification essay This type of essay is a very specific one as it deals with the Classification of organizing the logical connections in it. The author of a classification essay is supposed to organize or sort the arguments of the essay in categories. An important thing to mention is that the categories are to fully resemble the essence of the essay’s topic. How to write a Classification essay In order to write a professional classification essay three advices should be kept in mind. First of all the organized categories are expected to fully reveal the theme of the essay and therefore must be very useful in terms of the classification Classification. In spite of the amount of the separated categories each of them must follow one logical principle. And also each of the presented categories is to provide examples. Classification essay Outline This rubric is a condensed treatment of the Classification essay writing, this Outline is just a description of the main facts and rules about how to write this type of essay. One should practice as much as possible to become good in writing a Classification essay. Classification essay structure The structure of a classification essay is built around the construction of the categories. 1.Introduction (The basic part pf the introduction is the thesis statement. The strength of the thesis statement depends on how well it reveals the topic and its classification. It is to justify the specific categories chosen for this classification). The thesis statement has a very determined logical structure: theme ® its classification ® chosen categories (the number of categories is suggested to be limited to three in order not to blur the classification). For instance: Exchange students can face three benefits: education, experience and cultural exchange. DIVISION – CLASSIFICATION ESSAY CONTINUED †¦ 1.Body †¢First category (The less important category). †¢Second category †¢Third category (The most important one and requires brighter examples). In a good classification essay each category must follow one organizing principle. The categories can be organized on the basis of forming different groups of arguments) . 1.Conclusion The conclusion is the summary of the analyzed categories and the restatement of the thesis statement. Classification essay format This type of essay like all others could be formated in MLA, Chicago/Turabian, APA, AMA. That depends on your essay topic, subject area and the assignment requeirements. Please be consistent following the one style of format of all the essay elements: Title, headings, paragraphs Text pages, Fonts, Indents, Justifications, Spacing, Page numbers, Emphasis, Footnotes, reference list etc.

Regular Attendance In All Classes Education Essay

Regular Attendance In All Classes Education Essay Regular attendance in all classes at school or university is essential to improving academic achievement. Questions of personal development of students and the formation of their readiness for future professional activities are keys to the theory and practice of improving the work of modern education institutions.  This is because the initial phase of assimilation with profession comes just during learning, as well as the process of self-determination of a young man in life: he forms his life and philosophical positions, develop individualized methods of work, behavior and communication.   In this case one of the leading problems is to build such a system in educational institutions that will be optimal for not only personal development of students, but also their professional development as specialists, their readiness to work. Consequently, more urgent becomes the problem of identifying the relationship and interdependence of two processes: the personal and professional development of student and the process of studying.  Thats why it is necessary to determine how the learning process and attendance of college or university affect personal characteristics of students: their professionalism, willingness to work, depth of knowledge, and a total success in the future profession. Education is part of the process of personality formation.  Through this process, society transmits knowledge, skills from one person to many other.  During studying the student is not only given, but also imposes certain points of view, opinions, social and cultural values.   The learning process is aimed at the socialization of the individual, but sometimes it interferes with the true interests of the student. For example, some students prefer the process of self-education and not attending schools or university, but rather choose learning by correspondence or distance learning.   But here the question arises: how effective is that education?   Also, some students do not attend university or college because it is a waste of time for them.  However, in the future, these students will have to work, and their professional knowledge and skills are in question.  Consequently, there is a fundamental question: how attendance of the university or college affects the professionalism and success in the future work of the student? Full-time education and lessons attendance in the learning process The traditional form of education is the internal form, when students should strictly attend classes, lectures and seminars.  Most students continue to choose this form of education despite the difficulties of economic nature: during 5 years students will not be able to work full time, and will have to devote most of the time to studying.   In this paper we consider the importance of such form of education for students, and in particular the importance of attendance of classes for their future professional activities. The main purpose of full-time education, when students attend classes, is that the learning process should give students a certain system of knowledge, should work out a certain way of thinking, should give practice of progressive efforts to obtain and use the knowledge. This type of education is the most widely used today and is based on obtaining the knowledge and skills under the scheme: the study of new material consolidation of the material learnt monitoring of results and their evaluation. The main characteristics of full-time education is that:   first, that teachers give students their knowledge, experience and skills;    secondly, teachers not only provide students with the necessary stock of knowledge, but also instruct them on various options of life and job situations. This suggests that classes in schools and universities not only provide students with all the necessary information, but also give the social aspects of educating young people.  The above conditions are complementary, and give students all-round development. Based on this, the most common presentation of full-time education, we should pay attention to some specific features of traditional schooling.  There is a joke that has a deep sense: Education is what remains with a person after he forgets everything he was taught.  Indeed, much of the information people get is usually forgotten after some time, but self-educational and social aspects of learning remain. On this basis, it would be logical to assume, that together with the giving a certain amount of facts and algorithms, the most important task of education is the development of intellectual capacities of students. From a classroom management viewpoint, there are many logistical reasons to require attendance. Group projects are very negatively affected when a group member does not show up for labs. Class morale is lowered when students show up late and have no clue of the topic being discussed. Students claiming that coming to class is unnecessary to get good grades influence other students, even if they do benefit from attending class. (Clump et al. 2003) However, class expedience is a secondary issue, compared to every instructors responsibility to teach her course as effectively as possible. Learning is a joint and wonderful journey between each student, her peers and her instructors. Although the world of academia is rapidly changing with an ever increasing distance- learning component, the sole reading of a textbook (or watching of a screen) cannot be compared in richness and effectiveness of a classroom experience. To fully present the importance of full-time education and lessons attendance, it is necessary to give characteristics of students that prefer full-time education and attend lessons. Who is now a regular full-time student?  This is usually a young man who understands that for serious work you must have higher education.  He deliberately chooses a full-time education, wishing to devote five or six years of his life learning, mastering the profession.  He believes that the acquired knowledge will help to find work in his soul, to take a worthy place in life, to grow in the profession and to ensure an acceptable quality of life for themselves and their future family. Many research and experiments about the regular attendance show that students who attend classes achieve better results in education. For example Clump et al. (2003) studied the effect of attending class in a course in General Psychology,comparing the performance of students who were present on days were given with those who were not present. They conclude that attending class is one of the best things students can do with regards to their grades. This is the case for both the immediate future and for the entire course. (Clump et al. 2003) Of cource not all studies find a significant correlation between attendance and academic performance of students, but still the evidence is very clear. The advantages of full-time education and importance of attending classes The advantages of full-time education and attending classes are the following: 1.  It is an opportunity for direct communication with the teachers, because the personal factor plays a huge role in any work, and especially in education as from teachers lectures students can learn much more than from a textbook or the Internet. 2.  Full-time students have time to visit libraries, conferences, and that, of course, deepens the theoretical knowledge, which is a necessary for professional competency. 3.  Full-time students have more opportunities to realize themselves in the faculty and the institutes activities, that is to participate in the informal life of the university.  This is of great importance for students, because it is the experience of public speeches, reports and other types of professional activity, which is important for their future career. 4.  A graduate degree of full-time education has traditionally higher value than any other form of education.  The employer understands that the student who has devoted five years of his life to studying the profession, has not only acquired a vast knowledge, but also learned how to produce his own labor. Unfortunately, attendance policy has some shortcomings, especially they are important in our times, when grants are small, and the opportunity to work for students is excluded because of lack of time. Of course, full-time education provides fewer opportunities for part-time job, as classes at the institute, as a rule, take time from nine oclock in the morning to five oclock in the evening daily, except weekends. So when some students are forced to look for jobs, they have less time for good studying, regular visits of lectures, seminars and libraries. Unfortunately, apart from a real desire to acquire knowledge and mastery of good profession, sometimes student come to high school for very different reasons, for example when parents make them to do this.  These students often failed to see an independent life after graduation, and do not understand why they need certain knowledge, what they want in the future profession.  This leads to infantile attitude to educational process, focus on formal memory from some students and the desire to just get a good grade, or slip from others.  Some of the criticism for implementing an attendance policy is that it assumes that students cannot judge what is good for them, and that they, not the instructor should decide if they should attend a particular class on a particular day. To make a rational decision to attend or skip class, a student must judge the value of each of these two options. But, it is in the human nature that immediate necessities are preferred over long-term advantages (K ahn et al., 2004). To assume that a young person can appreciate the long-term value of education is a weighty assumption. In all cases, any decision seems rational from the viewpoint of the person taking it. In the case of class attendance, students may skip class for reasons that have nothing to do with bettering their learning. If the student is viewed simply as the instructors customer, then any student decision is, by definition, right. The same way that the instructor chose not to stop by the coffee shop and get his coffee before coming to class, the student chose to skip it. In both cases, it is a students decision. Of course, the situation is changing in senior courses, when student usually already have a professional interest, and begin to think about future employment. Often, students find a job during university studies mainly in order to try out their future profession, to acquire the necessary experience and facilitate their employment after high school. In addition, many students do not understand the importance of learning each subject from the original sources.  Information obtained from the Internet can not replace the material of textbooks, which contain the authors view on the events and phenomena, that present information in a discussion manner and encourage students to think independently.  The role of books in education is still difficult to overestimate.   In any profession there can be more than one specialization.  The system of production practices will help students understand what exactly he wants to do, and simultaneously check the correctness of the chosen profession.  In addition, students need to know and use the opportunity to obtain additional specializations in learning. For example, at the faculty of Management there is an opportunity to learn specialization international management to learn further several world management practices and so on.  This will allow students to have a broader look at their future profession, but also improve the chances of finding employment.   Starting from the second year all students write and defend courseworks.  At the upper classes students have the opportunity to choose the theme of course work with the expectation of a particular use. For example, a fourth-year students of faculty of State and municipal management have course works tasks to produce a business plan. It is a well-known fact that a business plan is a required document for many firms, so the skills of making a good business plan are essential for every professional manager in future. Conclusion and my attitude to the topic This paper shows that there is enough and consistent evidence to conclude that student attendance is important for getting good knowledge, skills, it improves student academic performance and professional characteristics. Generally the system of full-time education and classes attendance is based on the following principle: it is assumed that the student consciously choose future profession and ready to work on the acquiring necessary knowledge and skills, thus, responsibility for the outcome of the learning process rests largely on the student, as it is assumed that he has an active interest in this. I fully agree about the importance of full-time education. Im sure that college or university attendance gives students plenty of opportunities to get knowledge, skills that are necessary for future profession. Such students have far more opportunities not only to get information relevant to the future job, but to develop their own skills and talents. Also full-time education provide students with opportunities to try themselves in future profession, to acquire the necessary experience and facilitate their employment after high school or university. For example many technical colleges have practical lessons in specialized enterprises, engaged in training students of relevant specialties within their walls.  Some subjects students learn not at their desks and not in the teaching laboratories, but directly in the factories, where they can observe the work of unique equipment and try their skills.   Similar processes take place in the humanities courses, when during the practice students work in advertising agencies, public opinion research centers, labor exchanges.   The conclusion may be that the main objective of any education, whether secondary or higher education is to teach people to think independently, to teach students the chosen subjects and professions.  But achieving such a goal is impossible to imagine without the activity of students interested in the results of their training. In conclusion I would like to note that the choice of full-time education is a major step for the future of the student and his family.  It is difficult, but the most productive and promising way of acquiring a profession.  More and more young people nowadays understand that lessons attendance opens new opportunities for self-realization, finding good job, moving up the social ladder, providing a decent standard of living.

the old man and the sea Essay -- essays research papers

The Old Man and the Sea   Ã‚  Ã‚  Ã‚  Ã‚  In the timeless novel The Old Man and the Sea, the hero is undoubtedly the old man, Santiago, whom us as readers become very acquainted with. Santiago is a hard-worker and perseveres through every problem nature brings to him. He is in the midst of a horrendous fishing drought, during which the townspeople laugh and ridicule him. Santiago just lets the criticism pass him by because he is confident that the fish of his lifetime is coming soon. In a sense, Santiago represents the ideas of honor and pride. He is also a hero to a young boy named Manolin who conveys the image that the old man is whom he would rather live and spend time with rather than his biological father.   Ã‚  Ã‚  Ã‚  Ã‚  Santiago has many noteworthy character traits. He possesses a very strong sense of pride that will not allow him to give up on fishing even after eighty-four days without a single fish. He is also virtuous in that no matter what happens to him, he will not make up excuses or false accounts in an attempt to cover up his bad luck. He is also very unselfish for the reason that he never looks down on the boy or treats him unfairly. Everything they accomplish together, Manolin is given credit for, which I found unusual because more often than not, old men will try to hoard their achievements to try and hold on to their glory days. Instead, Santiago is trying to...

Chapter 1 Modern Auditing

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION – INTEGRITY OF FINANCIAL REPORTING |LEARNING CHECK | 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A financial statement audit involves obtaining and evaluating evidence about an entity's financial statements for the purpose of expressing an opinion on whether the statements are presented fairly in conformity with established criteria–usually GAAP. Thus, the nature of the auditor's report is an opinion on the fairness of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or assurance regarding degree of compliance. An operational audit involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives. Reports on such audits include an assessment of efficiency and effectiveness and recommendations for improvements. 3. Independent auditors are individual practitioners or members of public accounting firms who render professional auditing services to clients. These services may involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are involved in an independent appraisal activity, called internal auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. Government auditors are employed by various local, state, and federal governmental agencies. They ma y be involved in all three types of audits. 4. a. The financial statement audit is a form of an examination engagement in which the auditor provides reasonable assurance that the financials statements are free of material misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the underlying assumptions and that there is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation s ervices provide financial statement users and decisions makers with relevant information. However, they are not designed to test the reliability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and explains the how they improve the relevance or reliability of information used by decision makers. |Assurance Service |How the service improves the relevance or reliability of information used by decision makers | |CPA Risk Advisory |Provides relevant information to management or the board of directors about business risks faced| | |by an entity.It ma also provide information about the reliability of management’s system for | | |identifying and monitoring business risks. | |CPA Performance View |Provides relevant financial and nonfinancial information to management or the boar d of directors| | |about the entity’s performance. It ma also provide information about the reliability of | | |management’s system for monitoring the entity’s performance. | 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on both the relevance and reliability of information used by decision makers. A compilation does not provide assurance abo ut the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk advisory service may transform complex information into knowledge by helping management better understand business risks. The CPA risk advisory service may also provide assurance about the reliability of information produced by management’s system of evaluating business risks. . The origin of the company audit as we know it can be linked to British legislation during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditing firms. The focus of these early audits was on finding errors in the balance sheet accounts and stemming the growth of fraud associ ated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the accounting profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities Act of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit practice that evolved by the 1040s were (1) a shift from detailed verification of accounts to sampling or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the practice of linking the testing to be done to the auditor's evaluation of a company's internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on detecting fraud as the public's expectation that the auditor will detect fraud persists. The quality of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, Waste Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led Congress to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting Oversight Board (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and quality control standards for audits of public companies. 9. Four factors that contribute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors co ntribute to information risk. 0. Financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower cost of capital, (c) deter inefficiency and errors in the accounting function and reduce the risk of fraud in the accounting and financial reporting process, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works within fairly restrictive economic limits that impose time and cost constraints and necessitate the use of selective testing or sampling of the accounting records and supporting data. Also, the auditor's report must usually be issued within three months of the balance sheet date, which affects the amount of evidence that can be obtained.The availability of alternative a ccounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional inherent limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange Commission, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) State Societies of Certified Public Accountants, (4) Practice Units (CPA firms), and (5) Accounting Standard Setting Bodies — principally the Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it currently recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SEC’s disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOB’s rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) registering public accounting firms that audit the financial statements of public companies, (2) setting quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) performing other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics Division is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corpo ration, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups: (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the profession's multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the profession's multilevel regulatory framework are: Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. †¢ Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standards. †¢ Self-or peer regulation. The AICPA has implemented a comprehensive program of self-regulation including mandatory continuing professional education, pee r review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) personnel management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The key elements of the PCAOB inspection program includes: †¢ Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firm’s quality control systems and the firm’s documentation and communication of that system. †¢ Performing such other testing of the audit, supervisory, and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts annual inspecti ons of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to: †¢ Determine that a firm’s system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. †¢ Determine that a firm’s quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respects. |Comprehensive Questions | 1. 19 (Estimated time – 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, external auditors for the purpose of expressing an opinion on the fairness of the company's financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve different purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time – 30 minutes) |a. Type of Audit |b. Type of Auditor(s) |c. Primary Recipient(s) | |1. Financial statement (1) |Independent(1) |Stockholders, investors, regulatory agencies, and| | | |general public | |2.Operational (3) |Internal (2), Independent(1) |Senior Management | |3. Compliance (2) |Government – IRS (4) |IRS | |4. Operational (3) |Government – GAO (3) |Congress | |5. Financial statement (1) |Independent (1) |Creditors | |6.Operational (3) |Internal (2) |Management | |7. Compliance (2) |Government – GAO (3) |Congress | |8. Compliance (2) |Independent (1), Internal (2), |Congress | | |and Government – GAO (3) | | |9.Financial Statement (1) |Independent (1) |Citizens, taxpayers | |10. Operational (3) |Government – GAO (3) |Congress | |11. Compliance (2) |Independent (1), Internal (2) |Bondholders | |12. Compliance (2) |Internal (2), Independents (1) |Management | 21. Estimated time – 15 minutes) a. The first step in the accountant’s value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the client’s receivable collection period (58 days) compares with the rest of the industry.In this case the 75% of the industry collect their receivables faster than the client. Anticipating an d creating the opportunity involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specific customers that are delinquent and considering how to take steps to speed collection. The final stage involves management’s implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time – 20 minutes) a. The benefits of a high quality audit include the following : †¢ Access to Capital Markets.An audit allows companies’ access to public securities markets. In many cases, companies also need audits to support a lender’s loan decisions. †¢ Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. †¢ Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to misappropriate company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. †¢ Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate management’s assessments of business risks, to recommend improved performance measures, and to make recommendations to achieve greater operational efficiencies within the client’s organization.Your fellow business student is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. Even an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. †¢ Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of int ernal controls. Audits cannot audit every transaction. †¢ Reasonable Length of Time. The auditor’s report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. †¢ Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a company’s accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. †¢ Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the ou tcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests for fixed assets and goodwill. An audit cannot add exactness and certainty to financial statements when these factors do not exist. 1. 23(Estimated time – 15 minutes) |1. |State boards of accountancy |10. |State societies of CPAs | |2. |FASB and GASB |11. |SEC, state and federal courts | |3. |AICPA |12. GASB | |4. |SEC |13. |AICPA | |5. |AICPA, state societies of CPAs, |14. |State boards of accountancy | | |and state boards of accountancy | | | |6. |FASB |15. |AICPA | |7. |State boards of accountancy |16. Practice units | |8. |SEC |17. |GAO | |9. |AICPA |18. |IRS | 1. 24(Estimated time – 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are: (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and th e AICPA. The other components of the regulatory framework are: (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firm's professional staff by the firm's management; (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPA's Practice Monitoring (Peer Review) program; and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time – 30 minutes) | | |Purpose of Policy / Procedure |Additional | |Policy/ |Element |(b) |Procedure | |Procedure |(a) | |(c) | |1. Personnel Management |Personnel should have the qualifications to |Establish qualifications necessary for | | | |fulfill responsibilities they may be called upon |each level of responsibility in the firm. | | | |to assume in the future. | | |2. |Engagement Performance |Work at all levels should be supervised to ssure |Establish procedures for reviewing working| | | |that it meets the firm's standards of quality. |papers and reports. | |3. |Personnel Management |Work is assigned to people who have the technical |Identify areas and specialized situations | | | |training for the assignment and personnel should |for which consultation is required. | | |seek assistance, when necessary, from persons | | | | |having appropriate expertise, judgment, and | | | | |authority | | |4. Independence, Integrity and|All professionals should be independent of |Monitor compliance with independence | | |Objectivity |clients. |rules. | |5. |Monitoring |Determine that procedures relating to the other |Provide for reporting inspection results | | | |elements are being effectively applied. |to appropriate management levels in the | | | | |firm. | |6. Personnel Management |Only individuals who possess the qualities of |Maintain a recruiting program to obtain | | | |integrity, competency, and motivation should be |new hires at the entry level. | | | |hired. | | |7. |Personnel Management |Personnel should have the knowledge required to |Provide Programs to develop expertise in | | | |fulfill assigned responsibilities. specialized areas and industries. | |8. |Engagement Performance |Personnel should have the technical training and |Permit partner in charge of engagement to | | | |proficiency required by the engagement. |approve assignments. | |9. |Acceptance and Continuance |The firm should not be associated with clients |Establish review procedures for continuing| | |of Clients and Engagements. |whose management lacks integrity. |a client. | 1. 6(Estimated time – 30 minutes) a. The PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program do not have a direct impact on individual memb ers. They are focused on a firm’s quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is responsible for the inspection of audit firms that audit public companies. The AICPA’s practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firm’s adherence to quality control practices. c. The following table compares the objectives of the PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program. They both focus on a firm’s adherence to quality control practices. PCAOB’s inspection program |AICPA’s practice monitoring (peer review) program | |In conducting inspections, the Sarbanes-Oxley Act of 2002 states |The purpose of a peer review is to determine whether: | |that the PCAOB should: |The reviewed firm’s system of quality control for its accounting | |Inspect and review selected audit and review engagements of the |and auditing practice has been designed in accordance with quality | |firm. control standards established by the AICPA. | |Evaluate the sufficiency of the firm’s quality control systems and |The reviewed firm’s quality control policies and procedures were | |the firm’s documentation and communication of that system. |being complied with to provide the firm with reasonable assurance | |Perform such other testing of the audit, supervisory, and quality |of conforming to professional standards. |control procedures of the firm as are necessary or appropriate in |The reviewed firm has demonstrated the knowledge, skills, and | |light of the purpose of the inspection and the responsibilities of |abilities necessary t o perform accounting, auditing, and | |the board. |attestation engagements in accordance with professional standards, | | |in all material respects. | d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firm’s compliance with quality control standards. Professional Simulation | (Estimated time – 30 to 45 minutes) | |Research | | | | | | |Situation | |Communication | A student can perform the search of quality control standards in two ways. First, the student can do a key words search on â€Å"monitoring procedures. † Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA Firm’s Accounting and Auditing Practice.The relevant paragraphs are outline below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be co nsidered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 | | |Communication | | | | | |Situation |Research | | To: Tom Meyers and Kenny Vaughn Re: Monitoring ProceduresFrom:CPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firm’s monitoring procedures should include the following: 1) Inspection procedures evaluate the adequacy of the firm's quality control policies and procedures, its personnel's understanding of those policies and procedures, and the extent of the firm's compliance with its quality control policies and procedures. These might include: a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients' financial statements. c) Discussions with the firm's personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic c auses of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firm's quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) Preissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any correct ive actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.