The Different Functions of Financial Accounting and...

Business requires the appropriation of funds and the analysis of how these funds are and should be used. The primary task of an accountant is to account for all transactions that were done over a period of time for a specific organization and to arrange these facts into financial statements that can be analyzed. The two main types of accounting, financial and managerial accounting are used to evaluate a businesses financial status through financial information that is specific to the audience. Although financial and managerial accounting use similar primary financial statements, the analysis of the documents and the information presented differs tremendously primarily because the financial accounting statements are directed to external†¦show more content†¦According to FASB, â€Å"The measurement of current and deferred tax liabilities and assets is based on provisions of the enacted tax law (Financial accounting standards, 2009).† This means that the amount that is e xpected to be taxed based on the depreciation schedule can be written off as an asset because the amount specified is not owed to the government because the item is depreciating faster than required to pay taxes on. Often times, this will cause income statement effects because the amount of tax liability and deferred tax will differ. For purposes of comparing financial and managerial accounting there is a tremendous effect on the two views. The other financial records are prepared to addresses internal control issues. In every business, the management team is constantly trying to increase the efficiency of their organization. To aid them in creating a plan, managers will request financial statements that are for managerial accounting purposes. Managerial accounting â€Å"is a field that provides economic and financial information for managers and other internal users (Weygandt, Kieso, Kimmel, 2008).† The financial statements that are prepared are concentrated to internal information that will be useful for management decision-making. The role of management is to make wise business decisions, which include planning, controlling, and directing; therefore, the main piece of information necessary to perform these tasks is cost. The financialShow MoreRelatedFinancial Accounting And Managerial Accounting1613 Words   |  7 PagesIntroduction: Both financial accounting and managerial accounting provide important information about the business process. On the one hand, financial accounting provid es only financial information to its internal users and external users. On the other hand, managerial accounting basically communicates about financial and non-financial information with internal users such as managers, employees and owners of the company. In other words, managerial accounting provides information to managers who directRead MoreAcc 11410 Words   |  6 Pagesimportant functions performed in an organization, among which accounting is one of them. Define the accounting function and discuss how it differs from double-entry bookkeeping. Accountants analyze and interpret financial information, prepare financial statements, conduct audits, design accounting systems, prepare special business and financial studies, prepare forecasts and budgets, and provide tax services. Double-entry bookkeeping records the economic activities of a business. Accounting includesRead MoreRole Of Managerial And Managerial Accounting1029 Words   |  5 PagesThe role of managerial accounting has played a significant role in the success of businesses dating as far back as the 19th century. Service and production operations during the days of the industrial revolution were not nearly as sophisticated then as they are today. The current initial purpose of managerial accounting is comparable to its purpose throughout history. Managerial accounting has historically been useful in assisting managers with the information they need to make important decisionsRead MoreManagerial Accounting And The Certified Management1408 Words   |  6 Pages Managerial accounting is used by an organization to ensure informed decisions are made regarding current and future operations. Businessmen and women must have the ability to comprehend financial information provided to properly determine the correct course of action. In the global market of today, an organization’s inability to accurately determine the best course of action can lead to financial ruin for the company. Uninformed decisions by leadership can derail a business’ prospects for successRead MoreManagement Accounting : Financial And Non Financial Information1120 Words   |  5 PagesINTRODUCTION:- Management Accounting refers to the preparation of financial and non-financial information for the use of management of the company. It is also termed as managerial accounting. The information provided by it is helpful in making policies and strategies, budgeting,, forecasting future plans, making comparisons and evaluating performance of the management. The reports produced by management accounting are used by the internal management (managers and employees) of the organization andRead MoreWhy An Ais ( Accounting Information System Is Not Optional But Mandatory1443 Words   |  6 PagesFinancial accounting is the procedure that encompasses the planning of financial reports on the organization for utilization by both inside and outside parties. Clients of these related reports incorporate investors, speculators, lenders, administrators, managers, unions, as well as external government agencies. Conversely, managerial accounting is the procedure of recognizing, measuring, investigati ng, and imparting financial information required by administration and management to plan, arrangeRead MoreFinancial and Managerial Accounting628 Words   |  3 PagesBoth financial and managerial accounting analyze economic data, however the major differences between the two strands include; user groups, information type, regulatory control and reporting frequency (Atrill and McLaney, 2012) User Groups: Financial accounting mostly provides information for external stakeholders such as shareholders, lending institutions, prospective investors and creditors, whereas managerial accounting mostly make available information for internal users such as managers andRead MoreThe Key Role Of Managerial Accounting920 Words   |  4 Pagesfocus of Managerial Accounting is to identify, interpret, measure and communicate both information and data relevant to help the organization pursue and achieve its goals. It is also referred to as Cost Accounting and is used to help managers within a company make decisions. It is different than Financial Accounting which is used predominately by outside sources such as; creditors, stockholders, financial institutions, government agencies and perspective employees. The key role of managerial accountingRead MoreAccounting1024 Words   |  5 PagesProficient-level:   * There are several important functions performed in an organization, among which accounting is one of them. Define the accounting function and discuss how it differs from double-entry bookkeeping. Answer: According to the Dictionary of Accounting Terms, Accounting is defined as a one step process of recording, measuring, interpreting and communicating financial data by preparing financial statements in order to reflect financial condition and operating performance whereas Double-entryRead MoreEthical Issues Of The Managerial Accounting Profession1186 Words   |  5 Pagesissues in the managerial accounting profession discipline. But first the essay will display the nature of the managerial accounting and its working environment, then shed the light over the business ethics attributes and then, the essay will integrate the two parts to show the effects of business ethics in for managerial accountant, to show some guidelines for managerial accountant to follow in terms of business ethics and some bad ethics they must to ignore. Managerial Accounting nature The management

Marxist Criticism Free Essays

Marxist criticism is a type of criticism in which literary works are viewed as the product of work and whose practitioners emphasize the role of class and ideology as they reflect, propagate, and even challenge the prevailing social order. Rather than viewing texts as repositories for hidden meanings, Marxist critics view texts as material products to be understood in broadly historical terms. In short, literary works are viewed as a product of work (and hence of the realm of production and consumption we call economics). We will write a custom essay sample on Marxist Criticism or any similar topic only for you Order Now INTRODUCTION Based on the socialist and dialectical theories of Karl Marx, Marxist criticism views literary works as reflections of the social institutions out of which they are born. According to Marxists, even literature itself is a social institution and has a specific ideological function, based on the background and ideology of the author. In essence, Marxists believe that a work of literature is not a result of divine inspiration or pure artistic endeavor, but that it arises out of the economic and ideological circumstances surrounding its creation. For Marxist critics, works of literature often mirror the creator’s own place in society, and they interpret most texts in relation to their relevance regarding issues of class struggle as depicted in a work of fiction. Although Marx did not write extensively on literature and its place in society, he did detail the relationship between economic determinism and the social superstructure in various texts, including Zur Kritik der Politischen Okonomie (1859), where he stated: â€Å"The mode of production of material life determines altogether the social, political, and intellectual life process. It is not the consciousness of men that determines their being, but on the contrary their social being, that determines their consciousness. † Thus, although he did not expound in detail on the connections between literature and society, it is agreed among most scholars that Marx did view the relationship between literary activity and the economic center of society as an interactive process Marxism says that people in the world are organized into different groups or classes based on their relationship to how things are made. Most people are called â€Å"workers† because they work in factories or offices or farms for money. They belong to the â€Å"working class† (or â€Å"proletariat†). Another group, who are not as big as the working class are â€Å"capitalists†, because they own the factories, land and buildings that the workers have to work in and also own all of the tools the workers have to use. Marx calls Capitalists the â€Å"Ruling Class† because they live off of the work of all the workers. He also says that the Capitalists own the government, army and courts. In Marxist views, Capital is the â€Å"means of production† and money which the Capitalist can invest in different places of business so that they can â€Å"profit† or gain more Capital. How to cite Marxist Criticism, Papers Marxist Criticism Free Essays

Diabetes Chronic Illness Outline free essay sample

Type 1 diabetes is a lifelong (chronic) disease in which there are high levels of sugar (glucose) in the blood. See also: Diabetes Gestational diabetes Type 2 diabetes Causes Type 1 diabetes can occur at any age. However, it is most often diagnosed in children, adolescents, or young adults. Insulin is a hormone produced by special cells, called beta cells, in the pancreas. The pancreas is found behind your stomach. Insulin is needed to move blood sugar (glucose) into cells, where it is stored and later used for energy. In type 1 diabetes, beta cells produce little or no insulin. Without enough insulin, glucose builds up in the bloodstream instead of going into the cells. The body is unable to use this glucose for energy. This leads to the symptoms of type 1 diabetes. The exact cause of type 1 diabetes is unknown. Most likely it is an  autoimmune disorder. An infection or some other trigger causes the body to mistakenly attack the cells in the pancreas that make insulin. We will write a custom essay sample on Diabetes Chronic Illness Outline or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This kind of disorder can be passed down through families. Symptoms These symptoms may be the first signs of type 1 diabetes, or may occur when the blood sugar is high: Being very thirsty Feeling hungry Feeling tired or  fatigued Having blurry eyesight Losing the feeling or feeling tingling in your feet Losing weight without trying Urinating more often For other people, these warning symptoms may be the first signs of type 1 diabetes, or they may happen when the blood sugar is very high (see:  diabetic ketoacidosis): Deep, rapid breathing Dry skin and mouth Flushed face Fruity breath odor Nausea or vomiting, inability to keep down fluids Stomach pain Low blood sugar (hypoglycemia) can develop quickly in people with diabetes who are taking insulin. Symptoms usually appear when the blood sugar level falls below 70 mg/dL. Watch for: Headache Hunger Nervousness Rapid heartbeat (palpitations) Shaking Sweating Weakness Exams and Tests Diabetes is diagnosed with the following blood tests: Fasting blood glucose  level diabetes is diagnosed if it is higher than 126 mg/dL two times Random (nonfasting) blood glucose  level you may have diabetes if it is higher than 200 mg/dL, and you have symptoms such as increased thirst, urination, and fatigue (this must be confirmed with a fasting test) Oral glucose tolerance test   diabetes is diagnosed if the glucose level is higher than 200 mg/dL after 2 hours Hemoglobin A1c test Normal: Less than 5. 7% Pre-diabetes: Between 5. 7% and 6. 4% Diabetes: 6. 5% or higher Ketone testing is also sometimes used. The ketone test is done using a  urine sample  or  blood sample. Ketone testing may be done: When the blood sugar is higher than 240 mg/dL During an illness such as pneumonia, heart attack, or stroke When nausea or vomiting occur During pregnancy The following tests or exams will help you and your doctor monitor your diabetes and prevent problems caused by diabetes: Check the skin and bones on your feet and legs. Check to see if your feet are getting numb.

Social Media and How It Effects Interpersonal Relationships free essay sample

Social networking sites have increased their range of access by becoming known worldwide and and fall of popular social networks, their range of access, and how SNS’s became mainstream. (Boyd) Social media reduces the importance of interpersonal relationships by reducing the frequency of physical communications. Physical communications are an important part of modern culture because they help to develop social mannerisms and strengthen the ability to maintain social relationships. This generations youth have also begun to play a much larger part in their own learning experience. Today’s youth have grown up surrounded by advancing technology and that has changed the way they interact with each other and adults. They can have constant access to contact their friends via texting, and mobile phones as well in public ways like Facebook and Twitter. Youth have begun pressing into their interests by searching on Google and â€Å"lurking† in chat rooms. This has lead to a major increase in self-guided and peer-based learning (Ito). We will write a custom essay sample on Social Media and How It Effects Interpersonal Relationships or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This major transition to a media enveloped society has greatly affected youth so exponentially because they are permitted to have ‘round the clock access and are provided with devices to access any information they desire with no difficulty. The main issue that children and teens face when using social networking sites is what is appropriate to make public on social media networks such as Facebook and Twitter. Many things such as addresses and pictures are made public to anyone searching for them. Most websites allow privacy settings and usually enact them automatically for minors. A person may accept a â€Å"friend request† from someone they have never met and this poses a major problem for the protection of the integrity of today’s youth. A common problem that social networking sites face are the creation of fake profiles that are used to harass someone or to elicit illegal sexual activity. Creating an online profile that is fake to emotionally harm someone violates the terms and conditions set up by the social networking website. The creation of a fake online profile to verbally harm someone is thought by some people to violate the First Amendment because it is permitted to have freedom of speech but not to intentionally harm someone (Conan). Most people when signing up for a social media platform or other similar web based operating systems, are required to agree to the terms and conditions put in place by the site’s directors. This contract that the user agrees to asks the user â€Å"have you read and agree to the terms and conditions† and by ticking the box you state that you have. The anwser to this question is commonly referred to as â€Å"the biggest lie ever told†. When signing the User Agreement one agrees to grant the site permission to analyze their personal information for purposes such as ad-tracking. Companies hold the terms in conditions they have set in place to be â€Å"sacred† and this is because it helps to keep them removed from lawsuits. By doing this, the contract states, â€Å"you automatically grant the Company†¦. irrevocable, perpetual, non-exclusive, transferable, fully paid, worldwide license†¦. † (Office of the Privacy Commissioner of Canada). Conversely, if the user does not agree to the company’s terms and conditions then access will be denied to the user. What is put on the Internet is no longer intended to be private information. In today’s society impressing our peers no longer pertains to academic or athletic ability but by how many followers a person has on â€Å"Twitter†. This major switch from actual achievements to the ability to interest someone enough for them to click a button is incredibly drastic. The advances made in technology have made notable achievements less important by becoming a non-influential part of society. The advances that today’s youth have made in their ability to self-educate and their ability to rely on peer-based learning are mainly enacted because of the advancement in technology. The people that are making these esoteric discoveries are people that desire the need for uncommon knowledge. Young people are educating themselves in esoteric subjects that require the desire for inside knowledge. These people are delving into different specialized subjects that exceed common knowledge and personal knowledge exchange. This affects how the technologically enveloped teen interacts with his or her peers by creating an allusion to something typically unknown. The expansion of the teens knowledge is generally positive but, their knowledge has the capacity to remove them from the typical social norm and cause them to be viewed as outcasts. The common threat of heavy internet use is the fact that some users may become so heavily dependent that they will take on a form of isolationism and will completely cut off all physically personal relationships. These online relationships that spark can lead to marriage and dating, sites such as eHarmony. om and ChristianMingle. com, for example, make an interface that provides an easier way to do this. The phenomenon of lying on internet profiles to seem more appealing has caused a social upsurgance. However, lying on internet profiles was most common in men but women had almost similar results except in the weight category where a woman’s capacity to lie alm ost always exceeded a man’s (Boyd). The common practice of lying on the internet has made people suspicious of others and has increased the amount of security they place around their personal information. Safety is a major concern for social networking sites that wish to stay out of hot water. Safety should always be looked at as a positive thing but for that change to be made because there was an incident that required an increase in precautions is a negative thing. The amount of safety used on the Internet should not be increased just because something bad happened to force that change. The television show â€Å"Catfish† finds people that have relationships over social media sites and try to determine if they were actually the person they said the were. The majority of the time the person â€Å"catfishing† could be of a different ethnicity, age, height, weight , other physical charachteristics, and even gender. The dangers of people thinking that because they are protected behind a computer sceen they are emotionally invisible, not only that but not responsible for their actions is a question of our society’s morality. This example is exactly why social media should not replace physical interactions. The nuance between generations is not only noticeable in the actions performed by the younger generation but the predecessors as well. The undeniable fact that social media is now a global phenomen shows how greatly one web address can effect every single human being. Bibliography Blow, Charles M. A Profile of Online Profiles. 2008. http://blow. blogs. nytimes. com/2008/09/09/a-profile-of-online-profiles. Blog. April 2013 Boyd, Danah M. Social Network Sites: Definition, History, and Scholarship. Nicole B. Ellison. Print. Conan, Neal. Is Creating a Fake Online Profile a Criminal Act. Kim Zetter, Andy Carvin. Radio Broadcast. Ito, Mizuko. â€Å"Geeking Out,† Living and Learning with New Media. igitalyouth. ischool. berkeley. edu/files/report/digitalyouth- WhitePaper. pdf Feb. 2009. Web April 2013. Ito, Mizuko. â€Å"Executive Summary,† Living and Learning with New Media. digitalyouth. ischool. berkeley. edu/files/report/digitalyouth-WhitePaper. pdf Feb. 2009. Web April 2013. Office of the Privacy Commissioner of Canada. A Friend Of A Friend Knows You’re On Vacation. (http://blog. privcom. gc. ca), 2007. Web April 2013. Works Cited Boyd, Danah M. Social Network Sites: Definition, History, and Scholarship. Nicole B. Ellison. Print. Conan, Neal. Is Creating a Fake Online Profile a Criminal Act. Kim Zetter, Andy Carvin. Radio Broadcast. Ito, Mizuko. â€Å"Geeking Out,† Living and Learning with New Media. digitalyouth. ischool. berkeley. edu/files/report/digitalyouth- WhitePaper. pdf Feb. 2009. Web April 2013. Ito, Mizuko. â€Å"Executive Summary,† Living and Learning with New Media. digitalyouth. ischool. berkeley. edu/files/report/digitalyouth- WhitePaper. pdf Feb. 2009. Web April 2013. Office of the Privacy Commissioner of Canada. A Friend Of A Friend Knows You’re On Vacation. (http://blog. privcom. gc. ca), 2007. Web April 2013.

Heres How to Make Non-Toxic Homemade Tattoo Ink

Here's How to Make Non-Toxic Homemade Tattoo Ink The earliest tattoo inks came from nature. You can use non-toxic natural ingredients to make your own homemade tattoo ink. One common tattoo ink recipe is simple and has been used in various forms for thousands of years. Its sometimes called wood ash ink,  carbon black tattoo ink, or a poke-and-stick tattoo. How to Make Tattoo Ink The earliest tattoo inks were prepared by mixing ashes from completely burned wood together with water. The wood ashes were nearly pure carbon, which yielded a black to brown tattoo. While carbon is the base for modern tattoo inks, its not a great idea to use water as the liquid to suspend the ink (the carrier). While a homemade tattoo ink may be prepared using sterile distilled water, poking the ink into the skin will force bacteria on the skin into the deeper layers. A non-toxic disinfectant, such as vodka, is a better choice. Vodka is a mixture of alcohol in water. Any other white alcohol, such as rubbing alcohol or tequila, will also work. Prepare the ink from: one cup carbon black ashes (completely burned wood)just enough vodka to create a slurry Prepare the ink by mixing the carbon black and vodka in a blender (15 minutes to an hour). If the mixture is too thin, add more carbon pigment. If the mixture is too thick, thin it with a little more vodka. It is best to prepare fresh homemade ink for each use, though the ink could be stored in a sealed container away from sunlight and blended again. Its a good idea to wear a mask and gloves when applying a tattoo to prevent the spread of infectious agents. The tattoo can be applied using a pin or quill that is dipped into the ink and poked into the skin. Notes About Wood and Paper Some people make this ink by burning wood in a heat-proof bowl. The advantage of using paper is that it produces fine carbon particles. The disadvantage is that some types of paper are treated with chemicals (e.g. heavy metals) that may remain in the ashes.If youre using wood, be aware youll get slightly different results depending on the species of wood you burn.If you know youll need multiple batches of ink to complete a tattoo, its a good idea to use the same source for the carbon each time and to keep track of how much ash and liquid youre using. Careful measurement will help ensure each batch has the same particle density, which translates into color intensity. Tattoo Ink Safety Notes While you can prepare your own ink and give yourself or a friend a tattoo, this is not a good idea for most people.  Professional inks are much more consistent in quality and safer to use, so they will give you better results with less chance of a reaction to the ink. Also, tattoo professionals are trained in aseptic techniques, so you will have much less chance of getting an infection or accidentally puncturing a blood vessel if you get your tattoo inked by a trained artist. Source Helmenstine, Anne. Why People Use Vodka for Science Experiments. Science Notes and Projects, August 30, 2015.

Thomas C. Kinkaid - World War II US Navy Admiral

Thomas C. Kinkaid - World War II US Navy Admiral Early Life Career Born in Hanover, NH on April 3, 1888, Thomas Cassin Kinkaid was the son of Thomas Wright Kinkaid and his wife Virginia. An officer in the US Navy, the elder Kinkaid saw service at the New Hampshire College of Agriculture and the Mechanic Arts (now University of New Hampshire) until 1889 when he received a posting to USS Pinta. A sea-going tug, Pinta operated out of Sitka and the assignment saw the entire Kinkaid family move to Alaska. Subsequent orders forced the family to live in Philadelphia, Norfolk, and Annapolis before settling in Washington, DC. While in the capital, the younger Kinkaid attended Western High School before departing for a preparatory school. Eager to follow in his fathers path, he sought an appointment to the US Naval Academy from President Theodore Roosevelt. Granted, Kinkaid commenced his naval career as a midshipman in 1904. A standout on the crew team, Kinkaid participated in a training cruise aboard Admiral David G. Farraguts former flagship, USS Hartford while at Annapolis. A middling student, he graduated ranked 136th in the 201-man Class of 1908. Ordered to San Francisco, Kinkaid joined the battleship USS Nebraska and took part in the cruise of the Great White Fleet. Returning in 1909, Kinkaid took his ensigns exams in 1910, but failed navigation. As a result, he spent the remainder of the year as a midshipman and studied for a second attempt at the exam. During this time, a friend of his father, Commander William Sims, encouraged Kinkaids interest in gunnery while the two served aboard USS Minnesota. Retaking the navigation exam in December, Kinkaid passed and received his ensigns commission in February 1911. Pursuing his interest in gunnery, he attended the Naval Postgraduate School in 1913 with a focus in ordnance. During his time in school, the US Navy commenced the occupation of Veracruz. This military action led to Kinkaid being posted to USS Machias for service in the Caribbean. While there, he took part in the 1916 occupation of the Dominican Republic before returning to his studies that December. World War I With his instruction complete, Kinkaid reported aboard the new battleship USS Pennsylvania in July 1916. Serving as a gunfire spotter, he received a promotion to lieutenant the following January. Aboard Pennsylvania when the US entered World War I in April 1917, Kinkaid came ashore in November when he was ordered to oversee the delivery of a new rangefinder to the Royal Navys Grand Fleet. Traveling to Britain, he spent two months working with the British to develop improved optics and rangefinders. Arriving back in the US in January 1918, Kinkaid was promoted to lieutenant commander and posted to the battleship USS Arizona. He remained on board for the remainder of the conflict and took part in the ships efforts to cover the Greek occupation of Smyrna in May 1919. The next few years saw Kinkaid move between assignments afloat and ashore. During this time, he became an avid writer on naval topics and had several articles published in the Naval Institutes Proceedings. Interwar Years On November 11, 1924, Kinkaid received his first command when he took over the destroyer USS Isherwood. This assignment proved brief as he moved to the Naval Gun Factory in Washington, DC in July 1925. Elevated to commander the following year, he returned to sea as gunnery officer and aide to the Commander-in-Chief, US Fleet, Admiral Henry A. Wiley. A rising star, Kinkaid entered the Naval War College in 1929. Completing the course of study, he attended the Geneva Disarmament Conference as a naval adviser to the State Department. Departing Europe, Kinkaid became executive officer of USS Colorado in 1933. Later that year, he aided relief efforts after a severe earthquake struck the Long Beach, CA area. Promoted to captain in 1937, Kinkaid took command of the heavy cruiser USS Indianapolis. Completing his tour aboard the cruiser, he assumed the post of naval attachà © in Rome, Italy in November 1938. His portfolio was expanded the following year to include Yugoslavia. War Approaches From this post, Kinkaid provided accurate reports regarding Italys intentions and preparedness for combat in the months leading up to World War II. Remaining in Italy until March 1941, he returned to the US and accepted the somewhat junior post of Commander, Destroyer Squadron 8 with the goal of garnering additional command experience in the hopes of achieving flag rank. These efforts proved successful as Kinkaid performed well and was promoted to rear admiral in August. Later that year, he received orders to relieve Rear Admiral Frank J. Fletcher as commander of Cruiser Division Six which was based at Pearl Harbor. Traveling west, Kinkaid did not reach Hawaii until after the Japanese attacked Pearl Harbor on December 7. In the days that followed, Kinkaid observed Fletcher and took part in the attempted relief of Wake Island but did not assume command until December 29. War in the Pacific In May, Kinkaids cruisers served as the screening force for the carrier USS Lexington during the Battle of the Coral Sea. Though the carrier was lost in the fighting, Kinkaids efforts during the battle earned him the Navy Distinguished Service Medal. Detached after the Coral Sea, he led his ships north to rendezvous with Vice Admiral William Bull Halseys Task Force 16. Uniting with this force, Kinkaid later oversaw TF16s screen during the Battle of Midway in June. Later that summer, he assumed command of TF16, centered on the carrier USS Enterprise, despite lacking a background in naval aviation. Serving under Fletcher, Kinkaid led TF16 during the invasion of Guadalcanal and the Battle of the Eastern Solomons. In the course of the latter battle, Enterprise sustained three bomb hits which necessitated a return to Pearl Harbor for repairs. Awarded a second Distinguished Service Medal for his efforts, Kinkaid recommended that American carriers carry more fighter aircraft to aid in their defense. Returning to the Solomons in October, Kinkaid oversaw the American carriers during the Battle of Santa Cruz. In the fighting, Enterprise was damaged and USS Hornet was sunk. A tactical defeat, he was blamed by the fleets aviation officers for the carriers loss. On January 4, 1943, Kinkaid moved north to become Commander, North Pacific Force. Tasked with retaking the Aleutians from the Japanese, he overcame complicated inter-service command relationships to accomplish the mission. Liberating Attu in May, Kinkaid received a promotion to vice admiral in June. The success on Attu was followed by landings on Kiska in August. Coming ashore, Kinkaids men found that the enemy had abandoned the island. In November, Kinkaid received command of the Seventh Fleet and was appointed Commander Allied Naval Forces, Southwest Pacific Area. In this latter role, he reported to General Douglas MacArthur. A politically difficult position, Kinkaid was appointed due to his success at fostering inter-servic e cooperation in the Aleutians. MacArthurs Navy Working with MacArthur, Kinkaid assisted in the generals campaign along the northern coast of New Guinea. This saw Allied forces conduct over thirty-five amphibious operations. After Allied forces landed in the Admiralty Islands in early 1944, MacArthur began planning for a return to the Philippines at Leyte. For the operation against Leyte, Kinkaids Seventh Fleet received reinforcements from Admiral Chester W. Nimitzs US Pacific Fleet. In addition, Nimitz directed Halseys Third Fleet, which included the carriers of Vice Admiral Marc Mitschers TF38, to support the effort. While Kinkaid oversaw the assault and landings, Halseys ships were to provide cover from Japanese naval forces. In the resulting Battle of Leyte Gulf on October 23-26, confusion arose between the two naval commanders when Halsey moved away in pursuit of a Japanese carrier force. Unaware that the Halsey was out of position, Kinkaid focused his forces to the south and defeated a Japanese force at the Surigao Strait on the night of October 24/25. Later that day, elements of the Seventh Fleet came under heavy attack by Japanese surface forces led by Vice-Admiral Takeo Kurita. In a desperate action off Samar, Kinkaids ships held off the enemy until Kurita elected to withdraw. With the victory at Leyte, Kinkaids fleet continued to assist MacArthur as he campaigned through the Philippines. In January 1945, his ships covered Allied landings at Lingayen Gulf on Luzon and he received a promotion to admiral on April 3. That summer, Kinkaids fleet supported Allied efforts on Borneo. With the end of the war in August, Seventh Fleet landed troops in China and Korea. Returning to the United States, Kinkaid assumed command of the Eastern Sea Frontier and sat on a retirement board with Halsey, Mitscher, Spruance, and Admiral John Towers. In 1947, with the support of MacArthur, he received the Army Distinguished Service Medal in recognition of his efforts to aid the generals advance through New Guinea and the Philippines. Later Life Retiring on April 30, 1950, Kinkaid remained engaged by serving as the naval representative to the National Security Training Commission for six years. Active with the American Battle Monuments Commission, he attended the dedication of numerous American cemeteries in Europe and the Pacific. Kinkaid died at Bethesda Naval Hospital on November 17, 1972, and was buried at Arlington National Cemetery four days later. Selected Sources World War II Database: Admiral Thomas C. KinkaidUSNHHC: Admiral Thomas C. KinkaidArlington Cemetery: Thomas C. Kinkaid

Narrative Assignment Example | Topics and Well Written Essays - 500 words

Narrative - Assignment Example gold was brought from the Cherry creek placers after an advent to Omaha form the Rocky Mountains, whereby the precious metal was in goose quills (Morton, 2). Approximately 100,000 gold seekers had set out for Colorado in 1859, though less than a half of that number reached the pike’s Pike region. On the other hand, the invasion of the prospectors, merchants and promoters settled in Denver, which they considered a significant regional center. Therefore, this made the city a substantial destination point for immigrants and stage routers, since around nineteen guidebooks for immigrants were published during the period between 1858 and 1859. Bob Womack was the prospector who discovered the rich gold ore, which touched the off Cripples Creek Gold Rush, and this reached the country at the western slopes of Pike Peak that became the settlement area for other prospectus. After the discovery of gold in Colorado, there were substantial prospects of gold trading as an appearing business venture, other than the food and pack animals. In this case, people took a shovel, a gold pan, and they required to be determined in order to get in to the gold business. In this case, numerous gold seekers set out for St Louis, which was a bus trading and supply center at the meeting point of Missouri and Mississippi river. In conclusion, the paper has offered an overview of various accounts relating to the discovery of gold in Colorado, which relates to the location of the gold fields and the migration of miners searching for gold. Moreover, the story points out that discovery of gold in Colorado were a relief for the miners who were unsuccessful in their gold exploration, in California. Therefore, the story has covered all the significant events that relate to the discovery of gold in Colorado. Morton Sterling.  "The Discovery of Gold in Colorado".  Transactions and Reports, Nebraska State Historical Society. Available

Change And Change Management At Sony Essay Example | Topics and Well Written Essays - 3000 words

Change And Change Management At Sony - Essay Example Sony, an electronics company as indicated in the case underwent very many changes due to the retrogression in economic strength it was experiencing. Two categories of change occur in the company; people related changes and organization related changes. The first change that occurred at the company was the drop in the value of the company share from a high of $150 to a very low value of $25. The drop in the value of the shares of any company is a clear indication that the real value of the company had gone down. In this case, the drop was a very high of 83%. An urgent action was desperately needed here to rescind the situation given that the drop took just three years. The second change was that one of breaking from the norm (cultural change). In 2005, a non-Japanese took over the leadership of the company. This was a change from the normal norm in which only Japanese top management had been in control. Having been in charge of the American unit, he had the record of integration of al l units and creative coherence for a better progression in the country. This was important in that the record was the change that was required in the country and the world as a whole. More change came in after the executive; Howard Stringer took over the top management of the company (leadership change). With the company facing stiff competition from the other companies in the industry; Samsung and Apple, the first change that inevitably followed was streamlining of the company into five production groups. There was need to specialize in electronics, television, DVD recorders, digital imaging and the portable audio. This was stimulated by the fact that some of the companies competing Sony were moving away from the CRO televisions and adapting flat screen television sets. Apple was embracing the killer iPhone which had so many properties that it was almost full taking over the market. Every change was coming with the resultant consequences which were dubbed change in themselves. Elev en plants were closed and 10,000 employees were laid off. According to Cordrey (2010), such a step is taken to remain with the most effective personnel in operation. When he joined the company, Stringer found out that the decision making process was autonomous across all the units. The autonomy, he found out was creating internal strife and imbalance. This autonomy was inclusive of the key decisions of the company. On this, the change he made was that of centralizing all decision making processes in the company. Over the product lines, the decision was to make it possible for easier decision making processes to take place. His goal was to make SONY products to operate seamlessly with one another in the communication. To save on the cost spend on research and development, the new executive had to eliminate product redundancies which had been adopted by the seamless networking of the company products. The change realized here is in the mode of spending in which there was need to reduc e the expenditure on such unnecessary items like the extended research that was being done (structural change). Sony products had worked miracles over the years and they were still doing fine until the simplicity of the other company products came to the market. This change was brought about as a result of the realization that the customers were not just interested in the complex Sony products but were also interested in the ability to operate the products. The overall outlook of the items at Sony needed to change and this is seen in the simplicity of the Apple products that force the general thought at Sony to change (technological change). The last plan that happened at the company was that leading to the

Compare and Contrast the Speakers Essay Example for Free

Compare and Contrast the Speakers Essay The Road Not Taken and Stopping by Woods on a Snowy Evening are both very good poems. I feel The Road Not Taken is one that reminds me of myself. I will tell you how they differ but at the same time are so much alike. In The Road Not Taken he lets us know that he has to make a decision. In order to make that decision he looks as far as he can to see what road he wants to take. He talks about how the path he took may have been the better on for him. It had been the one less traveled on. In Stopping by Woods on a Snowy Evening he also has a decision to make. He is walking with his horse in the woods. There are no other people around on this snowy night. He stops in the woods to watch them feel up with the snow. Even his horse thinks this is a strange thing that he is doing. It’s cold and dark, plus he knows he has miles to go before he can get any sleep. Now both speakers have a conflict to handle. One has to decide which path he will take while the other has to decide if he will stop in his path. They both are on a path and they both have to get to the end of their path. In The Road Not Taken he makes is decision by taking the path less traveled. Stopping by Woods on a Snowy Evening know he has miles to go in order to sleep so he can’t stop now. As you can see we all have choices to make and paths to travel. There will be things that come in your way that will get you off track, but you have to make sure you get on the path till the end.

Weak Enforcement of the Bankruptcy Laws :: Expository Exemplification Essays

Weak Enforcement of the Bankruptcy Laws   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In an article in The Business Journal Mukherjee tells of "A health club executive in Texas persuaded a bankruptcy judge that his Rolex watch was off-limits to the creditors because the watch was a part of his look and personality. Stripping it would make him feel naked" (69).   They even let him keep it.   This is the kind of thing that need to be dealt with.   It just sends an image that the government and the courts want people to get away with bankruptcy fraud.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Bankruptcy is no new thing.   There are some people who need it just to survive and there are others who take advantage of the way it works.   When they do that, they are looking for a way that they can keep all their money but get rid of their debts.   People think of many ways to take advantage of bankruptcy.   Sometimes the FBI can't find all of the fraud and then the tax payers suffer.   The people commiting the frauds are also making bankruptcy look bad.   While in reality, it is one of the best ways for people to get back on their feet.   More states need to focus on investigating their bankruptcy frauds and then prosecuting them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   John R. Roberts, a bankruptcy attorney, states that "bankruptcy is nothing more than a fresh financial start.   It is designed to help those who are in debt beyond a reasonable means to pay" (online).   This is only if the person in debt didn't get there through anything dishonest.   People get in debt for a number of things like losing their job, accidents, and business failure.   When that happens people have different options of bankruptcy or different sections of the banckruptcy ammendment to choose from.   The most common is Chapter Seven.   This section allows you to sell some of your assets to clear as much of the debt as possible.   In most cases, it also permits you to keep your property.   Chapter 13 is for those who are temporarily in debt.   It helps to set up payments that are reasonable for the debtor.   (online)   Bankruptcy is a way for a person to regain their life.   After getting so far in debt some people ha ve no way out.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In an article published in Newsweek, "The Sorry Side of Sears", McCormick tells about a recent case involving Sears.   Sears was using a credit card and issuing it out to anyone that would use it.

Police Brutality Essay

Philadelphia is located in New Jersey on the eastern sea board of the United States. This makes it an ideal location for immigrants from Nigeria to choose as an entry point into the US. This inflows has led to an over stretch in the social amenities. In so far as Nigerians perform the jobs Americans do not want, the fact that they do not pay taxes means they cannot contribute to the growth of Philadelphia. The police force on their part is predominantly white. They are not trained on how to deal with the new population. How to be sensitive to their culture and beliefs. Since the arrivals are also not very at par with the American culture, this breeds a society that coexists but does not know how to interact and appreciate each other. This has led to an increase in police brutality especially among Nigerian males of ages 15-70. Both sides feel they are mis-understood-the police are trying to keep the peace, while the Nigerians are trying to make ends meet. While there are more obvious signs of harassments against people deemed black (African-Americans and Native Americans) as opposed to whites to begin with, xenophobia (undue fear or contempt of that which is foreign, especially of strangers or foreign peoples) is more prominent against those foreigners who also happen to have darker skins which naturally includes Africans, Mexicans, Jamaicans, Carib-Africans, Haitians, Indians (from India), So. Americans, etc. nd other non-Caucasian races. Africans, who naturally fit into the black quota, therefore get a double-whammy should they encounter a police officer who has xenophobia, and Nigerians who have encountered harassment incidences have noted this as a prevailing factor in the course of their being harassed. Distinct accents are a dead give away and a xenophobic officer would have a field day should he encounter one whom he fears and thus portrays hatred towards (www. igeriansinamerica. com). There is need to train the police force on the necessity to overcome Xenophobia amongst its officers. Also, more black offices must be employed and an effort be made to assign them to work in black communities and neighborhoods, to increase the acceptance of the police as a law enforcement agency.

Study Guide Huckleberry Finn

1. How does Huck solve the problem of forgetting his name? Bets Buck that he can't spell his name, and does, so then he knows his name – George Jackson 2. What does Huck think of the Grangerfords? Of their home? He thinks their home is really nice and he really likes the family 3. Huck often makes interesting observations. His comment on Emmeline Grangerford is, â€Å"I reckoned that with her disposition she was having a better time in the graveyard. † What does this shows about Huck? She focused so much on death and people dying that he figured she was in the place she always wanted to be, she was happier there. 4. Why had Emmeline died?Sickness Chapter 18 1. What is the cause of the feud between the Grangerfords and the Shepherdsons? It's been going on for 30 years, no one remembers what started it, beyond a legal dispute over land 2. Which side started the shooting? Jason Zhang's side 3. Why is Twain so vague about it? No one can remember how or why the feud started, but in the last year, two people have been killed, including a fourteen-year-old Grangerford. The two families attend church together and hold their rifles between their knees as the minister preaches about brotherly love. 4. Buck tells Huck, â€Å"There ain’t a coward amongst them Shepherdsons – not a one.And there ain’t no cowards amongst the Grangerfords either. † What are the drawbacks to this sort of courage? 5. Why is the topic of the Sunday sermon â€Å"satiric†? the sermon was about brotherly love, and the 2 families are killing each other in a feud 6. What has happened to Jim since the last time Huck has seen him? Jim followed Huck to the shore the night they were wrecked, but did not call out to him, for fear of being caught. Some slaves found the raft Jim was on, but he reclaimed it by threatening the slaves and saying it belonged to his white master. 7. What does Miss Sophie do? runs off with Harney Shepardson . What happens to the var ious Grangerfords? Sophia Grangerford runs off with one of the Shepardsons and a gunfight ensues that kills some of the Grangerfords. 9. What does Huck do? Chapter 19 1. Read aloud Huck’s description of river life that begins, â€Å"Two or three days and nights went by; I reckon I might say they swum by, they slid along so quiet and smooth and lovely. † What causes Huck’s new appreciation of life on the raft? the peacefulness of the river, the scenery, the beauty, the ease of living 2. The peaceful interlude on the raft is disturbed by the arrival of the duke and the dauphin (the king).Describe these two â€Å"rapscallions. † liars, con-men, running away from people 3. When the duke and the dauphin first got on the raft, why did they talk to each other and ignore Huck and Jim? They are trying to out do each other in rank to decide who is in charge and who will sleep under the tent. 4. Huck says, â€Å"It didn’t take me long to make up my mind that these liars warn’t no kings nor dukes at all, but just low-down humbugs and frauds. † Why does he pretend to believe them? Huck quickly realizes that the two men they let onto the raft are liars, but to prevent â€Å"quarrels,† he does not let on that he knows.Chapter 20 1. How does Huck explain Jim to the duke and the king? He tells them that his family was hit by a steamboat while they were riding down the Mississippi, and that only he and Jim survived. 2. How do the king and duke treat Huck and Jim? Duke and King has treated Huck and Jim as their own personal servants. Rate This Answer 3. What does the king do at the camp-meeting? cons people for $87 pretending to be a reformed pirate 4. How does the duke arrange for them to travel in the daytime? This chapter paints a fuller picture of the two hitchhikers that Huck and Jim have taken aboard.You will remember that the Gragerfords were first characterized through their possessions. How are these two men drawn? prints a reward poster for Jim & they tie him up so it looks like they are returning him Chapter 21 1. What are the king and the duke getting ready for? performing a play – Romeo and Juliet 2. what kind of a town is Bricksville? Not a good place always looking for lynching someone. 3. Why had Boggs come to town? to kill Colonel Sherburn. 4. What did the â€Å"loafers† think of Boggs’ threats? do not take his threat very seriously, 5. Describe the murder of Boggs.Col. Sherburn shoots him down while he is drunk 6. How did the townspeople react to the murder? They are going to lynch Col. Sherburn Chapter 22 1. Why did the â€Å"Lynching Bee† fail? Because Sherburn tells them they are not men, just a mob and cowards. 2. What does Sherburn think of the men in the mob? Sherburn says the men in the mob are â€Å"beneath pitiful-ness†. Sherburn thinks the men are cowards. 3. Is he right? 4. Sherburn’s speech is the only place in the novel where the point of view shifts for nay length of time. Why, at this point, does Twain let Sherburn take over?We need Sherburn to speak because he is a MAN, Huck wouldn't be able to have the same effect on the reader. 5. Why does Huck enjoy the circus so much? pleasant relief from the king and the duke and the problems helping Jim escape. 6. How successful is the Shakespearean Revival? The Shakespearean Revival that is put on by the duke and the dauphin in The Adventures of Huckleberry Finn is not very successful. The characters don't really care if it's successful though as they are using it for a cover to scam people. 7. How does the duke plan to get an audience for the low-comedy presentation? 8.Compare the incident at the circus with the shooting of Boggs. In what ways are the situations similar? How does Huck’s response differ from the crowd’s in both instances? They are both drunk, they are both in danger. With Boggs, he is curious, with the circus he's afraid for the man Chapter 23 1. Why doesn’t the audience â€Å"take care of† the king and the duke after the first performance? 2. What happens on the third night? 3. Discuss Huck and Jim’s comments on royalty in this chapter. Is it believable for Huck to know so much history? Explain. 4. Why is Huck amazed at Jim’s mourning his home and family? 5.What does the story of ‘Lizabeth show about Jim? Chapter 24 1. Why is Jim dressed up like a sick Arab? 2. Huck’s last statement in this chapter is, â€Å"It was enough to make a body ashamed of the human race. † What is Huck talking about? 3. How does Twain make it believable for the two rogues to impersonate the Wilks brothers? Chapter 25 1. Huck describes the tearful scene at the Wilkses as the most disgusting thing he has ever seen. Does he mean only the king’s performance? 2. Why does the king give the money to Mary Jane? 3. Have the â€Å"rapscallions† hood-winked everybody? Chapter 26 1. Wh at decision does Huck make? . What are the plans of the king and the duke? Chapter 27 1. Where did Huck hide the gold? 2. Describe the undertaker. 3. Where is the humor in Huck’s observation, â€Å"There warn’t no more popular man in town than what the undertaker was†? 4. How are the king’s plans progressing? Chapter 28 1. What is special about Mary Jane? 2. Why is she the only person to whom Huck tells the truth? Chapter 29 1. Why do the men decide to dig up the corpse? 2. Huck concludes the chapter by saying, â€Å"So I wilted right down onto the planks then, and give up; and it was all I could do to keep from crying. † What’s bothering Huck?Chapter 30 1. Why are the king and the duke fighting? 2. Why do they get back together? Chapter 31 1. What do the king and duke do to Jim? 2. Why does Huck write Miss Watson? 3. Why does he tear up the letter? 4. Huck has rebelled against civilization before. At Miss Watson’s he smoked, played h ookey, and left his room nights to sleep in the woods. What is different about this decision? 5. Tearing up the letter to Miss Watson has been described as one of the great moments in American history. A southern boy breaks free of the social convention that surrounds him and risks his soul to free a Negro slave.Why is Huck just the boy to tear up that letter? 6. Discuss the implications of Huck’s conclusion, â€Å"All right, then. I’ll go to hell. † 7. Huck again encounters the duke. What happens? Chapter 32 1. What is Huck’s new name? 2. Why is that convenient for Huck? Chapter 33 1. Why is Huck surprised at Tom’s willingness to rescue Jim? 2. Why is Tom willing to do it? 3. What new identity does Tom assume? 4. How does Huck feel when he sees the king and duke tarred and feathered? 5. Do they deserve his pity? 6. Why is Huck so annoyed with his conscience? 7.Does the fact that both Tom and Huck are on the plantation add to or detract from the pl ot? Chapter 34 1. How did Tom figure out where Jim was? 2. Compare Huck’s plan for freeing Jim with Tom’s 3. What does Huck think of Tom’s fancy touches? 4. What are the dangers of Tom’s approach? 5. Some critics think that Jim’s rescue is an inappropriate ending to the novel. They wonder how Huck, with his new maturity, can consent to Tom’s foolish scheme. Do you agree with these critics? Why or why not? Chapter 35 1. What is the whole chapter, â€Å"Dark, Deep-Laid Plans† about? Chapter 36 1.Huck says, â€Å"When I start to steal a nigger, or a watermelon, or a Sunday-school book, I ain’t no ways particular how it’s done so it’s done. † How would Tom feel about this statement? 2. Why does Jim agree to go along with everything? 3. What’s Nat’s problem? Chapter 37 1. What is the topic of conversation at the breakfast table? 2. How does Tom manage to get the things he needs for the escape? 3. D escribe the baking of the witch pie. Chapter 38 1. What is the irony involved in the fetching of the grindstone? 2. Why does Tom try to talk Jim into keeping a pet rattlesnake? Rats? . What purpose does this chapter serve? 4. Describe Jim’s ordeal. Chapter 39 1. Why does Tom write anonymous letters? 2. What does he say in them? Chapter 40 1. What does Huck find when he goes into the setting-room? 2. When the butter melts down Huck’s face, what does Aunt Sally think it is? 3. What one thing really goes wrong in the escape? 4. When Huck says, â€Å"I knowed he was white inside, and I reckoned he’s say what he did say,† what is he talking about? Chapter 41 1. Why doesn’t Huck go with the doctor? 2. How does he explain his absence to Uncle Silas? 3. What is Old Mrs.Hotchkiss’ theory? 4. Why doesn’t Huck go check on Tom that night? Chapter 42 1. Why don’t they hang Jim? 2. What does the doctor think of Jim? 3. What does Tom tell Aun t Sally? 4. Why had Tom worked so hard to set Jim free when he was already free? 5. Who arrives on the scene to really straighten things out? Last Chapter 1. What were Tom’s plans concerning Jim after he was free? 2. What does Huck find out about his father? 3. Does it seem right that Huck has been an orphan all along? 4. Where is Huck bound for at the end of the novel? 5. Why does Huck reject civilization?

Accelerative Integrated Method (AIM) for Teaching

Accelerative Integrated Method (AIM) for Teaching The foreign language teaching methodology known as Accelerative Integrated Method (AIM) uses gestures, music, dance, and theater to help students learn a foreign language. The method is most frequently used with children and has been met with a lot of success.The basic premise of AIM is that students learn and remember better when they do something that goes along with the words they are saying. For example, when the students say regard (in French meaning to look), they hold their hands in front of their eyes in the shape of binoculars. This gesture approach includes defined gestures for hundreds of essential French words, known as pared down language. The gestures are then combined with theater, storytelling, dance, and music to help students remember and use the language.Teachers have found great success with this integrative approach to language learning; in fact, some students achieve results comparable to those programs that use full immersion teaching methods, even when the AIM -educated students only study the language for a few hours a week. Many classrooms have found that children often feel comfortable expressing themselves in the new language from the first lesson. By participating in many different kinds of activities in the target language, students learn to think and write creatively. Students are also encouraged and given the opportunity to practice oral communication in the language theyre learning.   AIM is particularly well-suited for children, but it could be adapted for older students.Accelerative Integrated Method was developed by French teacher Wendy Maxwell. In 1999, she won the Canadian Prime Ministers Award for Teaching Excellence and, in 2004, won The H.H. Stern award from the Canadian Association of Second Language Teachers. Both of these prestigious awards are given to educators who show great innovation in the classroom.

Audit Assurance and Compliance Case Study

As per the specific roles and responsibilities of independent auditors, it can be said that the independent auditors have the accountability to prepare as well as present financial declarations based on the accurate historical data of the organization and by considering the company’s financial as well as trading standpoints (Glover et al. 2014). However, the financial announcements of the company need to replicate the actual financial condition of the firm during a particular period of time founded on the flows of cash, functional results, incomes as well as gains along with income and profits (Kend et al. 2014). Nevertheless, in certain cases, particular events or else circumstances might crop up after the specific date of authorizing and declaring the pecuniary reports of the firm. Therefore, it becomes important to adjust and incorporate the effects of these events in the financial declarations in the upcoming financial reports that is to be declared by the corporation. In addition to this, the independent auditors also have the need to attach significance to the events that take place prior to the process of preparation as well presentation of the financial declarations and take into account the material impacts of the events on the preparation of the financial statements related to the organization (Schmidt et al. 2016). Thus, there is pressing need for conducting obligatory adjustments for the purpose of disclosing several critical facts regarding the financial soundness of the organization during the specific period of time. As per the effective adjustments in the financial statements made during the period September 2002, the incidences triggered by the disclosures or else non disclosures can be indicated to the consequent events that involved several parties. As per the case study, it can be hereby ascertained that EFL had to bear huge amount of losses owing to the bankruptcy of the corporation Impulse. It can further inferred that this specific loss is mostly caused due to the non-disclosure of proper financial information of Impulse by the auditing and accounting firm King & Queen of Impulse Pty Ltd. Based on the norms and principles of auditing, it can be hereby inferred that the actions steered by the auditing firm King & Queen was immensely unethical. Consequently the auditing firm is accountable to the financing company EFL for the losses it has suffered by disbursing huge amount of loans to the company Impulse based on the financial reports of the firm (Messier Jr 2016). B.The analysis of the case study reveals the fact that King & Queen might not face legal charges based on certain condition. The independent auditing company would not face any legal charges in case if it delivered the right information concerning the financial condition of the firm Impulse to the EFL at the time when EFL asked about written explanation in quest of advice from King & Queen related to the financial condition of the firm. King & Queen had the need to provide credible financial information regarding the firm Impulse to the financing firm EFL if it had clearly written regarding their decision for disbursement of loan based on the financial announcements presented by the King & Queen. However, if EFL agreed to disburse loans to Impulse even after receiving and knowing the actual financial information regarding the company Impulse, then EFL cannot hold King & Queen responsible for the bitter consequences. However, as per the conditions stipulated under the â€Å"paragraph s (93 to 97) of â€Å"PCAOB Auditing Standard No 5†, the auditing corporation King & Queen had the need to undertake an assimilated audit of the financial announcement of the company Impulse in a bid to generate an appropriate financial statement of the firm and to declare about the real health and financial soundness of the company (Moroney et al. 2014). In addition to this, there was also need for maintenance of internal control related to the particular approach of the firm regarding auditing. The maintenance of internal control can help in delivering the direction associated to the consequent events as mentioned in the in the case study. The internal control in organization can also help in proper audit of financial reports and provide proper advice to the auditors. The right guidance to the auditing firm King & Queen can help in averting different liabilities that are associated to the different consequences of events as stated above. The auditing therefor, also needs to abide by the guidelines related to the associated to auditing standards for undertaking the practices of audit as well as their approaches of audit (Stuart 2012). The auditing firm such as King & Queen can adhere to the stipulations conditioned under the Australian Auditing Standards mentioned under the Section 336 of the Corporation Act (William Jr et al. 2016). In this case, King & Queen, the firm performing audit needs to review and audit of financial reports in addition to other financial information as per the conditions laid under the ASQC 1. In addition to this, they also need to maintain compliance with the ASA 102 that mentions the ethical obligations that need to be satisfied at the time of performance of audit, reviews as well as other types of assurance engagement of the firm (Eilifsen et al. 2013). Furthermore, the King & Queen also had the need to comply with the stipulations provided as per the section ASA 220 for maintenance of quality control of a particular audit of a financial statement together with other historical information (financial information) (Auasb.gov.au 2016). In addition to this, the auditors also need to maintain compliance with the directives mentioned under ASA240 for understanding the responsibilities of the auditors associated to fraudulent actions in a specific audit of financial declaration and take into consideration the regulations of ASA 250 for understanding the laws of auditing a financial report (Auasb.gov.au 2016). C.As rightly indicated by Glover et al. (2014), auditing independence deals with two wide aspects that can be discussed for comprehending the nature as well as characteristics of auditors. As such, there remains difference between the actual independence and perceived independence of auditing when considered in terms of appearance. Therefore, in a bid to attain goals as well as objectives of auditing, both the actual as well as the perceived independence is imperative from the viewpoint of the contributions of auditing. Louwers et al.   (2013) asserts that actual independence refers to the operations of the auditors that get impacted by the thinking potential. To put it simply, the actual independence of auditing is primarily reliant on the in dependent state of mind of the particular auditors. The state of the mind of the auditors exert considerable impact on the functioning as well as approaches of different auditors. This in turn affects the way auditors deal with particular sit uations associated to their auditing practices (Arens et al. 2012). Thus, freedom in the decision making can be observed during the time when directors of firms tries to negotiate positions of the auditors. The actual independence of auditing that depends on mental state of individuals is very difficult to enumerate. Therefore, this can be very challenging to gauge the objectivity of particular auditors. However, perceived independence of auditing can be considered as the grey area between the normal black and white aspects of the auditing and is based mainly on perceptions (Duncan and Whittington 2014). D.As rightly mentioned by Carson et al.   (2013), there are several important regulatory requirements along with auditing standards associated to the process of auditing as developed by Australian Securities and Investment Commission (ASIC). There are several directives as well as regulations stated in the regulations of ASIC that the independent auditors take into consideration for undertaking their actions (O’Donnell K. et al.   2015).    As mentioned in the first scenario, Bob has duplicated and at the same time used the financial information provided in the books of the company â€Å"Club Casino† in a bid to prepare university assignment task. Bob essentially removed the probable references that are related to the Club Casino that has the probabilities of breach of audit as Bob did not notify Clun Casino for any such kind of practices. Thus, it can be said that Bob is an independent auditor who needs to get approval from Club casino regarding the utilization and employment of financial information for satisfying the primary educational requirements. Bob also need to comply with the ethical requirement as stipulated under the ASA 102 (Auasb.gov.au 2016). Bob needs to adhere to the regulations in order to comply with ethical obligations during the performance of audit of firms. The second scenario explicates in detail the involvement of Wendy to the company Ace Limited. The company have the need for the auditor rotation as per the stipulations of ASIC. In addition, it is also imperative for the auditor to maintain adherence to the stipulations mentioned under ASA 220 Quality Control Aus A6.1 that specifies about the requirement of the auditor rotation (Auasb.gov.au 2016). The Corporation 2001 also mentions about the requirements of the rotation requirements necessary for meeting the ethical obligations of auditors (Auasb.gov.au 2016). Again, as per the guidelines of ASIC, there are several enforceable regulations for the auditors responsible for preparation as well as presentation of reports for main areas of different business actions and if the corporation is operating for more than 5 years. The third scenario refers to the assignment of Leo in the auditing procedure of organization Precision Machinery Limited. The scenario can help in comprehending the features of appointment that need to meet the capability and effectiveness levels. This is related to the quality assessment programs together with different disciplinary procedures of the professional accounting bodies. Therefore, it is important to adhere to the directives stipulated under ASA 220 for quality control of audit and assessment of quality of the particular audit evidence and ASA 510 Audit Engagement rules and regulations (Auasb.gov.au 2016). The fourth scenario indicates towards the occurrence particularly between Chan & Associates and the Classic Reproduction Pty Ltd. The present scenario refers to the application of registration requirements in the most suitable manner (Stuart 2012). Thus, it calls for the need of arrangement of full settlement actions for the particular claims related to the fees of auditing firm Chan & Associates. In addition to this, the present scenario also talks about the relation with Classic Reproductions for not fulfilling specific auditing requirements. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall. Auasb.gov.au. 2016. Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au/ [Accessed 15 Dec. 2016]. Carson, E., Simnett, R. and Vanstraelen, A., 2013, September. Auditing the auditors: An international analysis of the effectiveness of national inspection regimes on audit quality. In The University of Auckland Business School Seminar. Duncan, B. and Whittington, M., 2014, September. Compliance with standards, assurance and audit: does this equal security?. In Proceedings of the 7th International Conference on Security of Information and Networks (p. 77). ACM. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014. Auditing & assurance services: a systematic approach. McGraw-Hill Education. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014. Auditing & assurance services: a systematic approach. McGraw-Hill Education. Kend, M., Houghton, K. and Jubb, C., 2014. Competition issues in the market for audit and assurance services: are the concerns justified?. Australian Accounting Review, 24(4), pp.313-320. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W., 2016. Auditing & assurance services: A systematic approach. McGraw-Hill Higher Education. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014. Auditing: A Practical Approach. Wiley Global Education. O’Donnell, K., Hicks, B., Streeter, J. and Shantapriyan, P., 2015. Getting it right: directors’ assessment of information. Managerial Auditing Journal, 30(2), pp.117-131. Schmidt, P.J., Wood, J.T. and Grabski, S.V., 2016. Business in the Cloud: Research Questions on Governance, Audit and Assurance. Journal of Information Systems. Stuart, I., 2012. Auditing and assurance services: an applied approach. McGraw-Hill/Irwin. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. Looking for an answer 'who will do my essay for cheap',

Computer Assignment Essay Example | Topics and Well Written Essays - 1500 words

Computer Assignment - Essay Example (See PARC History) They have also partnered with SolFocus, Inc. to develop new concentrator photovoltaic systems, which may lead to the creation of less-expensive solar power. Steve Jobs and Bill Gates are visionaries who helped to create the world of personal computers and computing as we know it today. Without both of their ideas, and their willingness to risk it all for those ideas, personal computers might not have become a staple in many homes throughout the world. Their enthusiasm proved to be infectious and as time has shown well merited. They were able to take the ideas and works of others and refine them, build upon them, and make them their own. If Steve Jobs had never gone to PARC users of computers wouldn't be able to point and click with their mice. If Bill Gates had not bought Seattle Computer Products' QDOS there would not has been MS-DOS and IBM's PCs might not have become such a big success. There biggest commonality is their ability to sell semi-functional products to people and make them believe that they got their money's worth. Apple's first computers crashed with some regularity and many people joke about having to open and close Windows to make it work. But people kept buying their products, knowing that they didn't function fully or properly because these men were dynamic salesmen. They were the P.T. Barnum's of the personal computing industry. These are just a few of their similarities, but they are two very different people, as is proven by the paths their lives have taken since their careers began. Steve Jobs is said to be attitudinal, conceited, and cruel to underlings, as is Bill Gates according to former staff members and writers, but Job's attitude has forced him to keep moving from company to company and idea to idea. His attitude and behavior forced him out of a project he was leading at Apple and led to his being forced into an office with nothing to do. Jobs' antinetworking attitude may have held him back from being a bigger success. Though the Next computer, introduced in 1988, had built in Ethernet networking capabilities, his insistence "that the proper use of his computer was to transfer data on a removable disk," led to his refusing orders for NeXT computers to buyers who