Saturday, November 30, 2019

Wife Of Bath Or Dame Alice Essays - Kingdom Hearts Characters

Wife Of Bath Or Dame Alice The Wife of Bath, Dame Alice is quite a spiteful woman even though she desires only a few simple things in life; power and control. Through her prologue and tale, she makes mirror images of herself , which reflects the person who she really is. Dame Alice desires the obvious in life, but what she most desires above all is being more powerful than her man, her spouse, and her lover. In a relationship, she wishes to be dominant, the one who has the last to say, the one who has control over all things in the relationship. This can be first seen in her prologue, "I'll have a husband yet who shall be both my debtor and my slave and bear his tribulation to the grave upon his flesh, as long as I'm his wife. For mine shall be the power all his life over his proper body, and not he?"(55-59). It is then shown again in her tale when knight returns the castle and fulfills the task assigned by the queen, "a woman wants the self-same sovereignty over her husband as over her lover, and master him; he must not be above her" (174-176). Yet another example of Dame Alice's wish to be dominant is presented later in the tale told by her. The old hag, after marrying the knight, gives him a choice. It was either to have her old and ugly but faithful or young and pretty but wonder off. "You have two choices; which one will you try? To have me old and ugly till I die, but still loyal, true, and humble wife that will never displease you all her life, or would you rather I were young and pretty and chance your arm what happens in the city where friends will visit you because of me, yes, and on other places too, maybe."(309-316) By comparing the Wife of Bath's prologue to her tale, it is quite obvious that Dame Alice wants to be the old hag. In some aspects, Dame Alice can be said to be jealous of the old hag. After all, the hag was given power and dominance over her husband. In Dame Alice's true life it was not completely true. The husbands that Dame Alice had, "three of them were good and two were bad." (92) The three that she had were called 'good' because they "were rich and old?"(93) Dame Alice had complete control over them. But for her fourth and fifth husband, there was another story. The fourth one cheated on her and the fifth one, Johnny, she loved most, "the one I took for love and not for wealth?"(339) And it is because she loved him so that she gave up everything to Johnny. "I handed him the money, lands, and all that ever had been given me before; this I repented later. . ."(401-403) From this it can be seen that Johnny had the upper hand. And of course, this is not what Dame Alice desire. However, in her tale, the old hag has the power in the relationship. She is given the choice of what to do and when to do it, "you make the choice yourself?"(322). Dame Alice had the option of choosing taken away from her when she gave everything to Johnny. The major similarity between Dame Alice and the old hag is the appearance. Both Dame Alice and the hag are not very attractive and both are old. Dame Alice is describes herself as "I was forty then, to tell the truth. But still, I always had a coltish tooth. Yes, I'm gap toothed; it suits me well?"(394-396). The old hag is described by the knight in the tale as "old, and so abnomably plain, so poor to start with, so low-bred to follow?"(236-237). The old hag is then described as being "old and fouler then a fen"(303). After Dame Alice's tale is told, it is simple to see that all she wants is what every woman wants in a relationship, "the self-same sovereignty over her husband as over her lover, and master him; he must not be above her."(175,tale) And it is because of this desire for power that Dame Alice has created the old hag, whom she identifies with. Dame Alice wishes that even if she is ugly, as the hag is, she can have the power that the old hag which was given to her by the knight. "My lady and my love, my dearest wife, I

Tuesday, November 26, 2019

Elementary Level Syllabus for Beginning English Courses

Elementary Level Syllabus for Beginning English Courses Syllabus - Lesson 1 This syllabus has been written for false beginners in a business English setting. The focus is therefore on the workplace. However, the basic structures that are introduced should be the same for any type of class. Vary the content of your lessons to make sure they fit students learning objectives.   Theme - Introductions The revised language items will include: The verb to beRevision of possessive adjectives: my, your, her, hisBasic greetings The new language items introduced will include: The use of names of countriesExpansion of lexical set: basic greetingsExpressions including Countries and Nationalities Your first lesson focuses on the verb be which will help students begin discussing basic questions. Possessive adjectives such as her and his encourage students to discuss what they learn from other students. Learning nations and national adjectives can help them talk about their country. Syllabus - Lesson 2 Theme - The World Around Me The revised language items will include: spelling skillsRevision of letters of the alphabet The new language items introduced will include: The use of questions and negatives with the verb to beThe use of determiners: this, that, those and theseThe use of a and anExpansion of lexical set everyday objects - singular and pluralExpressions including basic opposite adjectives This lesson focuses on objects that can be found both in and out of the classroom. It might be a good idea to take the class on a short walk around your school to help them become familiar with the concept of here / there, this / that. Working on basic adjectives in opposite pairs (big/small, cheap/expensive, etc.) will help students begin describing their world.   Syllabus - Lesson 3 Theme - My Friends and I The revised language items will include: singular and plural nouns, numbers 1 - 100, phone numbers, the use of the verb to be for giving personal information The new language items introduced will include: Giving personal information: name, marital status, phone number, address, ageAsking for and telling the time, prepositions used for telling the time at, past, toExpansion of lexical set jobs. This lesson helps students begin discussing schedules, meetings, and other responsibilities. The focus is on numbers, time, marital status and other personal items that require students to give information involving numbers and spelling.   Syllabus - Lesson 4 Theme - A Day in the Life of†¦ The revised language items will include: Times of the day, the 12-hour clock - a.m. and p.m.Revision of basic verbs used to describe daily routines The new language items introduced will include: The use of the present simple (1)The use of the first, second and third person singular in the present simpleExpansion of lexical set daily routinesExpressions including verbs and nouns that go together, prepositions used for times of the day - in the morning, afternoon, evening / at night The big focus on this lesson is the use of the simple present tense to speak about routines, habits and other daily tasks. Make sure to help students learn differences between the verb be and all other verbs. This will require a special focus on the helping verb do in questions and negative sentences.   Syllabus - Lesson 5 Theme - The Workplace The revised language items will include: continuation of the present simple (2)Revision of basic verbs used to describe work tasks The new language items introduced will include: The use of negative and question forms in the present simpleThe use of the first, second and third person plural in the present simpleThe use of adverbs of frequencyPrepositions of place and movement: to, in, atExpansion of lexical set daily work routinesExpressions including: Asking for help and asking someone to repeat In this lesson, you will expand on the present simple by introducing adverbs of frequency such as usually, sometimes, seldom, etc. Move from discussions focusing on I to talking about others with he, she, we, etc. Its a good idea to ask students to write up questions, interview other students, and report back to class to help students recognize and begin using different pronouns.   Syllabus - Lesson 6 Theme - Talking about Work The revised language items will include: Greetings and informal discussion about your work tasksRevision of seasons, months and days of the week The new language items introduced will include: Expansion of lexical set means of communicationExpressions including terms used for talking about the relationships between people in an office Continue exploring the work world while discussing a larger time frame when introducing days of the weeks, months and seasons to the class. Have students discuss typical activities for each time of the year, the day of the week or month.   Syllabus Lesson 7 Theme - The Ideal Office The revised language items will include: Revision of lexical set things in the officeRevision of daily work tasks The new language items introduced will include: The use of there is and there are for descriptive purposes and in the interrogative formThe use of some and any in the positive, negative and interrogative formExpansion of lexical set furniture to include items commonly found in an officeExpressions including prepositions of place including: on, in, near, next to, in front of, and between Drill down into the office world by focusing on office equipment. Ask students to discover what other students workplace look like by working with any and some (i.e. Are there any tables in your office?, We have some copiers in our office, etc.) Syllabus - Lesson 8 Theme - The Interview The revised language items will include: verbs expressing skills and abilitiesRevision of expressions used for asking and giving personal information The new language items introduced will include: The use of can to express abilityThe use of haveExpansion of lexical set skills and abilitiesExpressions including verb-noun collocations (words that go together) Finish up this first section of the syllabus by expanding vocabulary skills with common workplace collocations. Use mock interviews to introduce the modal can to speak about abilities. Syllabus - Lesson 9 - Check Module I The revised language items will include: introductions numbers and letters, skills and abilities, telling the time, describing your daily work routine, numbers and lettersGrammar Revised: The use of the verb to be in the present simple, possessive adjectives, the use of the present simple, the use of basic prepositions of movement and place, the use of some and any, the use of there is and there are, the use of can to express abilities, the use of determinersVocabulary Revised: countries and nationalities, telling the time, work routines, objects in an office, months, seasons and days of the week, asking for help and repeating, relationships at work At this point, its a good idea to assess students comprehension with a quiz. The test should not be long but should include each element of the first eight lessons.

Friday, November 22, 2019

Syndetonâ€Definition and Examples

Syndetons Syndeton is a  rhetorical term for a sentence style in which words, phrases, or clauses are joined by conjunctions (usually and). A construction that uses many conjunctions is called polysyndetic. Examples and Observations At the marina, rain, and steam rising from the bay shrouded boats and birds, and made the few scurrying people indistinct.Blaize Clement, Raining Cat Sitters and Dogs. Minotaur Books, 2010I crawled back under the cover of the boat and huddled there, wet, cold and sobbing.Sam McKinney, Sailing Uphill. Touchwood, 2010The fine rain made a desolate, even sound like breathing in the pinewoods, and below, milky layers of mist covered the lake, and were stained here and there by the darkness of the water beneath.Elizabeth Bowen, Salon des DamesYou are talking to a man who has laughed in the face of death, sneered at doom, and chuckled at catastrophe.The Wizard in The Wizard of Oz, 1939Rain on all the silent streets and squares, alleys and courts, gardens and churchyards and stone steps and nooks and crannies of the city.Susan Hill, The Mist in the Mirror. Sinclair-Stevenson, 1992 Polysyndeton​​ He and Rawlins had unsaddled the horses and turned them out in the dark and they were lying on the saddle blankets and using the saddles for pillows. The night was cold and clear and the sparks rising from the fire raced hot and red among the stars. They could hear the trucks out on the highway and they could see the lights of the town reflected off the desert fifteen miles to the north.Cormac McCarthy, All the Pretty Horses. Alfred A. Knopf, 1992 Marking Coordination Coordination is usually but not invariably marked by one or more coordinators. Three patterns to be distinguished are shown in (6): (6) i SIMPLE SYNDETIC You need [celery, apples, walnuts, and grapes].(6) ii POLYSYNDETIC You need [celery and apples and walnuts and grapes].(6) iii ASYNDETIC You need [celery, apples, walnuts, grapes]. The major contrast is between syndetic coordination, which contains at least one coordinator, and asyndetic coordination, which does not. In constructions with more than two coordinates, there is a further contrast within syndetic coordination between the default simple syndetic, which has a single coordinator marking the final coordinate, and polysyndetic, where all non-initial coordinates are marked by a coordinator (which must be the same for all of them). The coordinator forms a constituent with the coordinator which follows: we refer to expressions like and grapes as an expanded coordinate, with grapes itself a bare coordinate.Rodney Huddleston and Geoffrey K. Pullum, Coordination and Subordination. The Handbook of English Linguistics, ed. by Bas Aarts and April M. S. McMahon. Blackwell, 2006

Wednesday, November 20, 2019

Inadequacies of Accounting Ratios as Tools of Financial Analysis Essay

Inadequacies of Accounting Ratios as Tools of Financial Analysis - Essay Example On the contrary, the financial ratios are also possible due to the flow that goes on to divide the same by a level that comprises of the return on equity or the earnings itself with respect to the equity. [Osteryoung, 1992] In calculating financial ratios, one must fathom that the numerator or the denominator at any point in time might just be the ratio, remarked as the PEG ratio. This paper discusses the financial ratios and the five categories associated with it as well as the questions that are answered to decide how the weight is evaluated owing to the financial health of an entity. This is quite true that in terms of financial ratios, the ratio analysis has got its due part in telling one and all about the whole category and as such the industry. On the other hand, there are a number of important pointers that one can pick with regards to the theory of ratios for that matter. Let us start with the financial ratios. These are the flags that in essence lay the foundation for showi ng those areas that can be remarked as the ones having strengths or weaknesses. [Mills, 1998] For this point in case, even more than one ratios can eventually be misleading, but when the same are combined with different knowledge that are available in the wake of an industry, ratio analysis can go a long way in discussing and indeed detailing about this industry. Secondly, one is unable to discern or find a single correct value for a ratio that needs to be chalked up for this whole scenario and more often than not; these are not absolute terms.

Tuesday, November 19, 2019

The Issue of Abortion Essay Example | Topics and Well Written Essays - 1000 words - 1

The Issue of Abortion - Essay Example Clinical research has proved that despite the anesthesia, 90 percent of women having abortions reported having physiological pain during the procedure.   30 percent of these women reported having severe and intense pain which is more painful than the bone fracture and is of the same severity as the cancer pain. Moreover, the scientific evidence supports the notion that abortions cause psychological harm to women. Society has divided in its opinion over the right of women to have the abortion. The pro-life movement was initiated with the aim to persuade women in preserving human life. The pro-life thinking is based on three foundations: people (even criminals) have the right to live and it is morally wrong to kill, the fetus is the distinct human being from the very moment of conceptions, and women have the duty to preserve the life even if the pregnancy is not wanted. Science tells that the pregnant woman has a new life inside which is completely a new human being. Notably, when most abortions take place, the baby has already beating heart and brain waves. The unborn baby, fetus, is the unique human being, just as his mother and father, and he deserve being protected by law and granted the right to live. According to statistics, most of the abortions are performed after nine weeks of pregnancy and the potential mother becomes the murder of the fetus who already has an active brain and beating heart. It can be argued that fetus is a human being and is not a person. However, medicine points out that the fetus is the living organism, he is alive from the moment of conception (Klusendorf 12). Of course, it is possible to say that the living organism is not yet a person, but a fetus is nothing other than the human creature. At the moment the sperm and egg are united, 23 chromosomes from the father and 23 chromosomes from the mother are brought together. The fetus has unique DNA from this very moment. The fetus is not the potential life, he is the human being who is growing and getting older.

Saturday, November 16, 2019

Compare and Contrast Call of the Wild Essay Essay Example for Free

Compare and Contrast Call of the Wild Essay Essay Jaguars are the largest of South Americas big cats. They once roamed from the southern tip of that continent north to the region surrounding the U.S.-Mexico border. Today significant numbers of jaguars are found only in remote regions of South and Central America—particularly in the Amazon basin. These beautiful and powerful beasts were prominent in ancient Native American cultures. In some traditions the Jaguar God of the Night was the formidable lord of the underworld. The name jaguar is derived from the Native American word yaguar, which means he who kills with one leap. Unlike many other cats, jaguars do not avoid water; in fact, they are quite good swimmers. Rivers provide prey in the form of fish, turtles, or caimans—small, alligator like animals. Jaguars also eat larger animals such as deer, peccaries, capybaras, and tapirs. They sometimes climb trees to prepare an ambush, killing their prey with one powerful bite. Most jaguars are tan or orange with distinctive black spots, dubbed rosettes because they are shaped like roses. Some jaguars are so dark they appear to be spotless, though their markings can be seen on closer inspection. Jaguars live alone and define territories of many square miles by marking with their waste or clawing trees. Females have litters of one to four cubs, which are blind and helpless at birth. The mother stays with them and defends them fiercely from any animal that may approach—even their own father. Young jaguars learn to hunt by living with their mothers for two years or more. Jaguars are still hunted for their attractive fur. Ranchers also kill them because the cats sometimes prey upon their livestock.

Thursday, November 14, 2019

Grapes Of Wrath - Allusion :: essays research papers

Text: "He held the apple box against his chest. And then he leaned over and set the box in the stream and steadied it with his hand. He said fiercely, "Go down an' tell 'em. Go down in the street an' rot an' tell 'em that way....Maybe they'll know then." He guided the box gently out into the current and let it go" (493). "I figgered, 'maybe it's all men an' all women we love; maybe that's the Holy Sperit- the human sperit-the whole shebang. Maybe all men got one big soul ever'body's a part of.' Now I sat there thinkin' it, an' all of a suddent- I knew it. I knew it so deep down that it was true, and I still know it..." (25). "If you could separate causes from results, if you could know that Paine, Marx, Jefferson, Lenin, were results, not causes, you might survive" (166). Analysis/ Commentary Uncle John's motivated action alludes to the tale of the baby Moses. To save her baby from slavery, Moses' mother sets the infant adrift in a basket. Similarly, Uncle John feels he is 'freeing' the baby from the migrants' miserable condition. Jim Casy, an ex-preacher, constantly shares his thoughts and philosophies about life. Throughout the novel, he indirectly alludes to Jesus Christ. Casy believes that men are holy, and later he, just like Jesus, is killed for opposing human cruelty and suffering. The author explains that the ideas of Paine, Marx, Jefferson and Lenin were not causes of the American Revolution. Rather, they were results of the harsh living conditions. Steinbeck warns the farmers that the only way to survive the sudden changes is to understand the difference between the causes and results of their hopeless situation. Evidence/ Quotations from the Text "But then he says, 'It ain't so bad if you know.' He says, 'French Revolution-all them fellas that figgered her out got their heads chopped off. Always that way,' he says" (424). "Ma said, 'This here's my girl, Rosasharon" (346). Analysis/ Commentary Casy's jail mate assuages his condition by comparing it to the days of the French Revolution. During the Revolution, a group of radicals (the Jacobins) attempted to crush all opposition within France. Grapes Of Wrath - Allusion :: essays research papers Text: "He held the apple box against his chest. And then he leaned over and set the box in the stream and steadied it with his hand. He said fiercely, "Go down an' tell 'em. Go down in the street an' rot an' tell 'em that way....Maybe they'll know then." He guided the box gently out into the current and let it go" (493). "I figgered, 'maybe it's all men an' all women we love; maybe that's the Holy Sperit- the human sperit-the whole shebang. Maybe all men got one big soul ever'body's a part of.' Now I sat there thinkin' it, an' all of a suddent- I knew it. I knew it so deep down that it was true, and I still know it..." (25). "If you could separate causes from results, if you could know that Paine, Marx, Jefferson, Lenin, were results, not causes, you might survive" (166). Analysis/ Commentary Uncle John's motivated action alludes to the tale of the baby Moses. To save her baby from slavery, Moses' mother sets the infant adrift in a basket. Similarly, Uncle John feels he is 'freeing' the baby from the migrants' miserable condition. Jim Casy, an ex-preacher, constantly shares his thoughts and philosophies about life. Throughout the novel, he indirectly alludes to Jesus Christ. Casy believes that men are holy, and later he, just like Jesus, is killed for opposing human cruelty and suffering. The author explains that the ideas of Paine, Marx, Jefferson and Lenin were not causes of the American Revolution. Rather, they were results of the harsh living conditions. Steinbeck warns the farmers that the only way to survive the sudden changes is to understand the difference between the causes and results of their hopeless situation. Evidence/ Quotations from the Text "But then he says, 'It ain't so bad if you know.' He says, 'French Revolution-all them fellas that figgered her out got their heads chopped off. Always that way,' he says" (424). "Ma said, 'This here's my girl, Rosasharon" (346). Analysis/ Commentary Casy's jail mate assuages his condition by comparing it to the days of the French Revolution. During the Revolution, a group of radicals (the Jacobins) attempted to crush all opposition within France.

Monday, November 11, 2019

Reproductive Health Bill Essay

Couple of years passed since Albay 1st district Representative Edcel Lagman and Senator Miriam Defensor Santiago introduced two senate bills, respectively House Bill No. 4244 or an Act providing for a Comprehensive Policy on Reproductive Health, and Population and Development, and for Other Purposes, and Senate Bill No. 2378 or An Act Providing For a National Policy on Reproductive Health and Population and Development. Also, couple of years passed since divisive arguments started mocking our ears. The pros and cons continually play tug of war in debate of whether passing the bill or not. The Reproduction Health bills, or RH bills, as they are commonly called, aim to guarantee universal access to methods and information on birth control and maternal care. In a medical sense, life begins when fertilization takes place. One of its prime components is the use of artificial methods in order to prevent fertilization to occur. In a biblical sense, we know it is a mortal sin to end one’s life. Ladies and gentlemen, I believe that sex is sacred, even to the natural laws itself and is bestowed only to two persons who share mutual values as well as commitment to God and themselves. With the use of artificial contraceptives, spouses do not put their total trust and gift of personal fertility to their own partners. Rather than putting out hopes on contraceptive methods, let us opt to uphold responsible parenthood. Rather than relying on abortifacient pills, let us choose to push proper discipline and self-control. On the other hand, I remember a commercial advertisement which showed children who don’t frequently eat meals with their parents, children who don’t often have chance to talk with their parents are the one who often get in caught in problems like early pregnancy. Parents, you have the greatest responsibility in the wellbeing of the youth. Open your hands, lend your ears and nurture them with pieces of advice. Water them with love; pull off the hindrances of their development. Be the farmers the cream of the crop of our society. Moreover, the use of contraceptive agents such as pills poses rick to the health and safety of the women. Failure of the pills may lead to post-fertilization effects that may be operative prevent clinically recognized pregnancy. Thus, it contradicts the goal of the RH bills to protect the life of the mother as well as the life of the unborn from conception. Imprisonment or about half a year and fine of fifty thousand pesos – such actions may be implied if health care service providers fail to give reproductive health care services like ligation or vasectomy. For me, it is sad to think that we Filipinos may be deprived to practice our right of freedom, our own right of liberal choice and self-conscience. On the other hand, the RH bills also intends to lessen the alarming proportion of rapidly rising population in the country, which is deemed one of the main causes of poverty and economic breakdown. However, according to scholars, most economic analysis of statistical correlation between economic growth and population show that there is little, if not none, significant connection at all. It is just that the bigger the population density, the less resources that we can use for production; and may lead to scarcity of the basic necessities of life. Why don’t we venture to delve into utilizing indigenous resource materials? If the nationwide resources aren’t sufficient enough to sustain the needs of the Filipino people, then let us think and make programs that will answer the problem into reality. Why don’t we put more efforts in promoting and establishing quality education in order to bring up economically active and productive citizens? It is a big investment to produce globally competitive Filipinos that will contribute to the economic growth. Successful graduates may establish their own business enterprise and generate job opportunities to us countrymen. The people of Juan dela Cruz opt to work abroad and leave his family and friends. These modern day heroes suffer the trials of being countries away from their loved ones. It may be because of the deficiency of employment opportunities here in the Philippines. Moreover, the salary in the foreign countries is believed to be considerably at a better cost. Why don’t we place our endeavor onto creating many jobs possible to prevent Filipinos from choosing to overseas to work, and stop nation’s brain drain as well? We can invest on our national budget into more significant outcomes. There are lot more solutions to the challenges we are facing today I believe most of us prefer to satisfy our vital needs in life and meet our real preferences.. We should buy food rather than pills. We should buy clothes rather than condoms. We intend to buy what really need. To a certain extent, I think this forgoing issue will somehow be an excuse to the nation’s lacking capability to accomplish its goal of serving its constituents by mainly lifting their social condition. The foremost reason is not the vast number of the poor. Otherwise, the poor are the victims of the cancerous cell of our society- poverty. Poverty caused by the abuse of power by those with authority. My fellowmen, I suppose it is quite selfish to sacrifice other’s lives for our own sake. We may tend to break the promise of reaching and fulfilling other’s dreams; we somehow deprive the unborn to even use pens and draw their dreams. â€Å"Ang kabataan ay ang pag-asa ng bayan†. I believe in our national hero, Dr. Jose P. Rizal. The young generation is the very prodigy of the promise we have for the better tomorrow. As a Christian country, I believe that we, Filipinos, have firm devotion and faith on the Almighty God. It is said, that life is the greatest gift God ever given to man. His Holiness also gifted us with intellectual power and will to decide and determine right from wrong. Our decision has vital part in the real progress of our country, in the lives of many Filipinos and the future of the youth and the future of this country. Ladies and gentlemen, I may not be a national hero. I may not be a national leader or someone with great social standing. I am just an average Filipino citizen. I am here, my fellow Filipinos, in front of you, as rhetoric medium, as a catalyst of change, as a citizen who cares for his country, as someone that cares for the well-being of my fellow countrymen. I beg you to understand the true value of life. I beg you to open your eyes to the true crisis we face. I beg you to lend your ears to the true cries the nation want us to diminish. My dearest friends, I ask you again to listen to the voice of the youth.

Saturday, November 9, 2019

Does Breaking a Law Makes a Criminal? Essay

To judge whether breaking a law makes a criminal, first we must define the terms law and crime. Every society makes and enforces laws that govern the conduct of the individuals. Without law we cannot live. Laws maximizes our individual right, facilitate the orders of our society, and it keeps peace in our civilization. The violation of those duties that he or she owes to society and for the breach of which the law provides is defined as a crime. Breaking the law does not always constitute criminality. Law is created within the ethical realm of human’s principles, therefore laws fluctuates as our perception changes. To answer our question whether breaking a law makes a criminal, we must examine further to see if the action committed is incriminating by the criminal intent. Most crimes require criminal intent. Two elements must exist before a person to be found guilty of an intent crime and be label as criminal. First, the person must have actually performed the criminal act. For example, killing of someone without legal justification is a criminal act. This is because the law forbids person from killing on another. Criminal act is not always an action people take. A person can be a criminal for not acting. For example, if a taxpayer who is under a legal duty to file income tax returns and pay income tax, failure to do so will result in a criminal act. Second, to be found guilty of an intent crime, the accused must be found to have possessed an evil intent to do harm. For instances, assault and battery are usually consider an evil intent because the perpetrator intends a specific result with the purpose of doing harm to another. To further complex criminality, we should also examine non-intent crimes. Sometimes non-intent crimes can also result in a criminal act. Non-intent crimes are often imposed for reckless or grossly negligent conduct that causes injury to another person. For example, the crime of involuntary manslaughter is a non-intent crime. If a person was driving 55 miles per hour while in a 35 miles per hour zone and the driver cannot stop his car at a red traffic light, enters the pedestrian crossing, and kills a pedestrian. He is guilty of the non-intent crime of involuntary manslaughter. Whether breaking a law makes a criminal, it all depends on one’s perception. These laws exist because it lays general rules that organize the society. The primary intent is to protect and forbids people from engaging in certain undesirable activities. And what is â€Å"correct† is based on morality and ethics. Law is discovered by humans through the use of reason and choosing between good and evil.

Thursday, November 7, 2019

The Progressive Group of Insurance Companies

The Progressive Group of Insurance Companies Progressive Auto Insurance has a rich history of implementing effective, cost saving and efficiency enhancing information technology solutions. The company’s everyday operations are technology driven in a bid to not only improve revenue and saving costs but also to improve customer service.Advertising We will write a custom case study sample on The Progressive Group of Insurance Companies Managers specifically for you for only $16.05 $11/page Learn More In August 2011 for instance, the company launched the â€Å"Snapshot† in Florida, a pay as you go device that helps drivers make considerable savings in insurance through discounts that come along with use of the device. This device is a next generation gadget in the area of usage-based insurance. More importantly, it provides personalized insurance rate system that solely relies on the driving habit of customers. The device helps Progressive Auto Insurance to determine if a driver qualifies fo r a discount after a 30 day period, depending on the driving data sent by the device. Like numerous progressive products linked with Progressive.com, customers with the device can log into the website to track their driving habits and make changes where necessary. They can also opt out of the program with no conditions. â€Å"Snapshot†, according to the company is another â€Å"first† from Progressive Auto Insurance that is in line with the company’s culture of innovation and better customer service especially in usage-based insurance. â€Å"Snapshot† combines advanced technology, security and ability to optimize discounts for the customer resulting in long-term savings. Over a quarter a million customers so far are using the program with many making savings of up to $ 200. Progressive have changed their systems numerous times throughout their history The current business environment is very dynamic and defined by demand for better customer service and de livery of services. Business technology keeps changing every day to cater for the changing business environment. According to King (2009, p. 501), old technology, no matter how effective it is, comes with outdated and sometimes ineffectual processes. Rivard et al. (2004, p. 90) supports the above position by asserting that business firms have no choice but to resort to technology change for the sole purpose of acquiring flexibility which is crucial in meeting the dynamic challenges of an IT-driven world.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Old technology is less likely to guard against fraud, is less efficient and also slow. It is the reason why progressive Auto Insurance keeps modifying their claims system even after generations of effective service by the system. In a nutshell, Progressive Auto Insurance keeps modifying its claims system in response to needs in the customer service. The company also modifies systems because of the need to increase efficiency and need for increased operational flexibility. Managers play an important role in successful implementation of technologies in any firm. A routine change in technology does not give sufficient grounds for managers to play a less involving role. In fact managers’ personal attributes have proven to play a big role in choosing and adopting new technology in firms (King, 2009, p. 158). Any firm that is adopting technology must recognize that the role of managers is crucial. They help in identifying appropriate opportunities, smoothing the way for flawless implementation and helping in mitigating risks that technology brings (Reynolds, 2010, p. 11). Managers are decision makers and they inject the human element at the highest level when implementing technology changes. There is every need for increased manager involvement in the introduction and adoption of new IT systems in firms. Technology implementation is a gradual process that takes time. This change management continuum model aims at helping Progressive build its commitment to implementing a customer and policy management system. Phase Goal Stage Description Information (2006) To enlighten both employees and customers on the need for the change and the time scale. Contact All people involved –both Progressive employees and customers will know about the proposed change regarding customer and policy management system Awareness Progressive will educate employees on the basic knowledge of the proposed customer and policy management system, what it entails and the changes it is likely to make in the overall company system Understanding Progressive will make a concise effort to help employees understand the nature of the customer and policy management system, the specific intent behind the change and how the change will affect them Education (2007) Progressive will aim to make people inv olved aware of the change and its effects collectively and individually. Positive perception Progressive will embark on an internal campaign to help instill a positive reception of the customer and policy management system. Adoption Progressive will formally adopt the customer and policy management system because there is a clear demonstration of positive impacts on the company because of the change. Institutionalization Progressive will formally incorporate the change into its system. By this time Progressive will seek to cement the changes brought by customer and policy management system. Commitment (2008) The change adopted by Progressive has become routine and normal. Internalizing Progressive will use the change brought by customer and policy management system to stump for commitment to change and to portray change as the basis for the company’s interests, goals and values. Conclusion The role of managers in a firm covers areas broader than technology implem entation. Considering importance of technology in a firm’s survival, managers’ role is even more criticalAdvertising We will write a custom case study sample on The Progressive Group of Insurance Companies Managers specifically for you for only $16.05 $11/page Learn More References King, W.R. (2009). Planning for Information Systems. New York: Routledge Reynolds, W. (2010). Information Technology for Managers. New York: Cengage Learning. Rivard, S. et al. (2004). Information technology and organizational transformation: solving the management puzzle. New York: Butterworth-Heinemann.

Monday, November 4, 2019

Accounting Information Disclosure and Auditing

Accounting is the compilation, regulation and arrangement of financial data to ensure efficient decision-making. It often comprises of external auditing, tax counsel and tax return preparing, fiscal and administration consulting, and industrial services. Accountants look into the processes businesses take in to track their revenue and fiscal resources on time. Their responsibilities are more than the basic generic assumptions; they take care of expenses and effectiveness results of novel technologies, alongside getting hold up in processes of mergers and acquisitions, quality controlling, usage and development of data systems to record fiscal effectiveness, taxation strategies and medical care benefits management. The main responsibilities of an accountant are to make sure all the financial records are prepared and examined accurately and that taxes are paid appropriately and timely. It comes in the job role of accountants and auditors to carry out overviews of the economic functions in business so that it can operate effectively. The same service is provided by them to individuals, providing assistance to them in creating plans of action to ensure enhanced financial welfare (Kaplan & Atkinson, 2015). In this project report, observances would be carried out about the auditor relevancy and enhanced activities so that a progressive future can get situated. The report would specifically cover literature on the issues in financial statements auditing faced by auditors and accountants face. The methodology section would discuss the procedure in which the project would be carried out with the collected information. The findings section would go over the collected information and analyse them in the discussion section in light of the reviewed literature. The conclusion would address recommendations, prospective for further research and certain limitations of the current one. Accounting is a critical learning and essential variable of the market economy. This data is the introduction of budgetary and cash related structures of the countries and expect a fundamental part in supervision to make the responsiveness and enlightenment in the economy. The high measure of deception in which accountants and auditors, executives or authority masters are incorporated, provoke to a couple of ambiguities about reliability and trust of master accountants. The rule issues in accounting calling are the prohibitively favoured angle of a genuine survey that official auditors have it and moreover, the responsiveness as the essential of this select ideal position is also fundamental. By the method for its transcendent segments, the calling as self-administration, uprightness and keeping clear focal points guarantee the specific preferred standpoint. The relationship between these parts and master direct is the guideline factors of a substantial segment of the responses at wo rk in the midst of the past 30 years. In the 21st century, accounting occupation is poor upon good issues and ethics; however, this case is addressed by the control makers, authorities, examiners and stockholders (Christensen, Baker, & Cottrell, 2014). With confusions in both government and private divisions, the commitments of auditors got the opportunity to be expanded. These complexities were met with defilement, a critical part of making economies thusly undermining the independence, respectability and objectivity of the auditors. Consequently of the development in the level of business activities, both in the all-inclusive community and private parts, it is right now required by statute that activities of managerial and corporate business affiliations be audited. The consequences of this essential is to ensure that those depended with resources are viewed as accountable. Auditing in this way ensures accounts and records of affiliation show an honest to goodness and sensible view. Auditors do this via cautious examination of the books of accounts of associations and to insist whether there is fitting support and endorsement for every trade (Gupta, 2015). Given the vast size of recent accounting shames and their stunning outcomes for authorities and budgetary pros, it's not astonishing that the organization and general society expect that the concealed issues are debasement and fault—corrupt accountants distorting numbers to secure also tricky clients. However, that is only a little part of the story. Bona fide accounting issues have since a long time back tormented corporate audits, routinely provoking to huge fines for accounting firms. A segment of the oversights, surely, are the eventual outcome of deception. Regardless, to credit most missteps to consider debasement is trust that the accounting calling is flooding with scalawags—a conclusion that any person who has worked with accountants knows is untrue. The more significant, more poisonous issue with corporate auditing, as it's by and by practiced, is its shortcoming to unaware inclination. On account of the often subjective nature of accounting and the tight asso ciations between accounting firms and their clients, even the most genuine and fussy of auditors can inadvertently distort the numbers in ways that shroud an association's real financial status, in this way beguiling theorists, controllers, and as a less than dependable rule organization (Henderson et al., 2015). Point of fact, even obviously frightful accounting shock, for instance, Andersen's audits of Enron, may have at their middle a movement of unwittingly uneven judgments rather than a consider program liability. It is relied upon to handle practices and controls that see the nearness of slant and direct its underhanded effects. At precisely that point would we have the capacity to be ensured of the relentless nature of the budgetary reports issued by open associations and affirmed by professional accountants. The point and goal of this review is to dissect that importance of auditors and enhanced exercises so that future development happens. In this changing and quick moving worldwide environment, this is vital to dissect money related accounts by the auditors. It helps in accomplishing the objectives and goals set by the association legitimately. An auditing is a standout amongst the most conspicuous profession alternatives accessible for the understudies of accounting. Accounting and audit given effective part in business are considered by various gatherings from the past. This getting back to backpedals to the early individual human progression. In actuality, when trading was started, recording the trades and declaring was mulled over. In outdated community foundations, obligation and assets of government were kept up. The shock of budgetary coercion and fall of some different associations exhibited that watching the appropriate controls are not acceptable in master commitments. Capable accountants other than watching the appropriate controls should be centered on master ethics (Bebbington, Unerman & O'Dwyer, 2014). Research exhibits that the use of standards and great auditing it is solidly related to the audit cost setting and the forcefulness of the audit promote by cognizance of the regard included auditing. Appropriately generally financial crisis many issues about the relevance of the audit and the trust in the audit calling have raised. Auditors in their work equal number of specific techniques that depend on after masterminding, resources, standard and national establishment application that ought to be finished nearby his master judgment. Auditors must game plan and perform audit techniques to have enough number of affirmations to give a reasonable supposition about his client. The measure of sufficient audit work is the measure of the quality and measure of audit affirmation, including peril organisation and examination of eventual outcomes of audit frameworks (Caskey, 2013). Corruption hinders the nature of audit administration and debilitates the foundations of good corporate administration. Corruption is a tumor which assaults the structure of the general population and private divisions. Corrupt practices are purposeful acts submitted with a view to giving, tolerating and requesting leverage conflicting with authority obligation and the privileges of others or the mishandle of open power for private pick up. Corruption happens as gift, kickbacks, commissions, or different advantages without leaving any follow in the official records. A situation that is loaded with corruption represents a great deal of difficulties to the auditing calling. Most chiefs of organizations working in corrupt situations cook the books to dupe the financial specialists and accumulate riches to themselves to the hindrance of the asset proprietors. In a comparable improvement, corrupt government authorities in many services, offices and organizations enjoy arrangement of misbe haviors to fitting open riches to themselves for self-protection. These corrupt practices abruptly militate against the work of an auditor in this way whittling down the dependability and significance of audit report and by suggestion lost trust in the auditing calling (William, Glover & Prawitt, 2016). Related to the issues, the Financial Accounting Standards Board (FASB) prescribed that the organisation report should fuse bits of knowledge about going concern, and in later activities, the FASB based their thought on the importance of changes on the going concern start of accounting. At an overall level, the International Accounting Standards Board (IASB) is at this moment required in a wander with the objective of clearing up the disclosure necessities about the assessment of going stress in IAS. A presentation draft was dispersed in March 2014. Other new proposals consolidate a redesign of the audit report; with a particular ultimate objective to extend, the level of revelation gave by the inspectors. This consolidates a specific enunciation on whether the usage of the going concern preface of accounting, by the organisation, is appropriate (IAASB, 2014). The International Audit and Assurance Standards Board (IAASB), the controlling gathering of International Standards for Audit (ISAs) has been incorporated, in the latest years, in a method of illustration of investigating benchmarks, by focusing on survey uncovering and survey quality. The 2009's â€Å"Clarity Project† was propelled with the point of enhancing clarity and quality in all ISAs. The change proceeded in 2011 with the discussion paper â€Å"Enhancing the Value of Auditor Reporting: Exploring Options for Change† and in 2012 the IAASB published the invite to observe, â€Å"Improving the Auditor’s Report†. The latest work of the directing body has been the 2013 welcome to remark with the title â€Å"Proposed New and Revised International Standards on Auditing. An invitation to comment†. Evaluators' professional judgments, close by master doubt, are essential parts for great surveys. The expression "professional scepticism" is largely used yet may mean unmistakable things to different affiliations and individuals. The controller should not acknowledge that organisation is neither authentic nor misleading. Professional scepticism is portrayed in the ISAs as a perspective that fuses an investigating mind, monitoring conditions that may indicate possible misrepresent because of ruining or deception, and an essential assessment of audit affirmation. ISAs unequivocally require the investigator to orchestrate and play out a survey with professional scepticism seeing that conditions may exist that cause the money related response to be substantially misquoted (Tepalagul & Lin, 2015). Professional judgment is a method used to accomplish an especially mulled over conclusion that relies on upon the relevant facts and conditions available at the period of the conclusion. A focal part of the strategy is the commitment of individuals with sufficient learning and experience. Professional judgment incorporates the unmistakable verification, without slant, of sensible decisions; like this, attentive and target considered information that may have all the earmarks of being restricting to a conclusion is basic to its application. Additionally, both professional scepticism and objectivity are essential to the method and to accomplishing a fitting conclusion (). This has come when the cash related organisations region is regrouping after what has been to a great degree testing period for the business general (Collings, 2014). The part of the ensured auditor turns out to be logically under the spotlight of the current overall fiscal turbulence. It is central that the accountancy calling reexamines the piece of audit and assertion, and considers accommodating, reasonable ways which both can upgrade and continue profiting associations, the economy and society in the 21st century (). For each circumstance, the audit admonitory gatherings and free head of basic associations, have a particularly fundamental part to play in foresting the conditions that reinforce audit quality. There are in like manner desperate circumstances for the audit to crush, for instance, oversight of auditors, audit charge, individual fiscal interest and business relationship between and audit practice and an audit client. (Gendron & Power, 2015). It is comparably imperative to have a true blue view and perception of the market and perception of asserted auditors in the country, where control of statutory and essential benchmarks of the issues in the audit business and colossal risks had been considered to accomplish shared destinations. Audits in the monetary circumstances, when the audit clients (substances) need to restrain the costs, including the cost of the audit organizations, is a great test for audit takes a shot at with respect to remuneration for audit organizations, to meet the yearnings of the client and meanwhile to allow to perform reasonable audits according to Clarified International Standards on Auditing, and furthermore getting advantage. This condition makes the current auditing sharpens study the models of the present costs set for the audit organisations and investigating the existing norms of the audit method. The clients that have an audit are looking for regard included audits; which can allow auditors to finish confiding in the market and with no attempt at being subtle premium. To ensure practical change and advancement of the audit practices, audit firms need to take off subjective enha ncements in making the audits all the more convincing and viable and upgrading the correspondence with the clients, while meanwhile totally meeting the necessities set by authorization and models. Furthermore, current situation in the auditor sharpen places and work requires higher costs for audit quality and unmistakable audit, and over control keeping an eye on and furthermore surveillance from the authorization and national government part that is generally due to the 2007 to 2009 cash related crisis and high danger security costs, considering the credible examples (Andrews, 2015). Auditors may go over circumstances, amid their examinations, which bear a resemblance to corruption. Since examination requires diverse benchmarks and aptitudes, the auditors can't get into the matter of exploring an associated case with corruption. Be that as it may, they can forward concentrates of their reports to examining offices for further test. When contrasted with auditing, examination is an alternate region of oversight. In any case, auditors can assume a fundamental part in helping the offices in charge of examination against asserted instances of corruption (Jacobs & Cuganesan, 2014). The examining organization could be an interior element, some hostile to corruption commission, police, legal or a particular body for a super corruption case. The examination might be started on a grumbling from a resident, representative, auditor or a boss in an association. Inner auditors for the most part have more enhanced and definite learning of operations in various parts of the asso ciation than the exploring organization staff that might be conveyed just for a specific case. The inward auditors can help the exploring staff in translating different tenets, in clarifying different practices, in sharing a portion of the classified data that they may have or examining specialized points of interest of operations. The interior auditors can pinpoint territories of intemperate cost and weaker controls which can help the examining staff in distinguishing corruption (Modugu, Ohonba and Izedonmi, 2012). Methodology is a part of research that deals with various sorts of techniques and processes that are related to the research directly. It has been described by Crowther and Lancaster (2012) that research methodology is a pondered approach towards driving the full research handle in a suitably exact and composed way. The methodology of research largely adds to the impression of the particular strategies of the research strategy. In this way, the research strategy can be considered as a sorted out system of research. The research approach is another huge strategy, which decides the perspective of the entire audit. There are two different sorts of research methodologies, which are deductive approach and inductive approach. In an inductive approach, a researcher begins by social event data that is related and short time scans for cases in the data, endeavouring to develop a theory that could clear up those illustrations. They start with a course of action of observations, and subsequently they move from those particular experiences to a wider game plan of proposals about those experiences. So to speak, they move from data to theory or from the specific to the general (). The deductive approach focuses on adequate testing of the research hypothesis that would dismember the profitability of research theory. The researcher starts with a social theory that they find persuading and after that tests its recommendations with data. That is, they move from a more deep level to a more specific one. (). Most research design can be detached into three distinct characterizations: exploratory, descriptive and causal. Each fills the other side need and should be used as a part of certain ways. In the review world, specialist of each one of the three can incite to sounder bits of learning and more important quality information. The back and forth movement research work is furthermore revolved around finding the clearest disclosures as to the research issue. In this particular condition, striking design solely offers the opportunity to survey every piece of research work in a great style (Pickard, 2013). Research frames require different forms of data and is done by primary and secondary data (Fink, 2013). Primary data are seen as those data that has been amassed from the respondents of the survey. They are amassed with the help of gatherings, surveys, audits and similar methodologies. It is seen as a significant and incredibly profitable system for the perception of the present financial circumstance. Organised correspondence with the respondents even assists in perceiving any issues that should be recovered to fulfil advance change. On the other hand, secondary data is suggested as the data that are appropriated as books, journals, online diaries or locales. A researcher must have both primary and secondary data. Secondary data can be amassed with the help of a book's observation or examining, or from a journal or correlated destinations (O'Leary, 2013). These sorts of data help researchers in getting a handle on the real thought of the point (Palinkas et al., 2015). The study is projected to examine the issues in auditing of financial reports and what are the possible ways to solve it according to standards. To guide this theme, secondary data has been gathered. The research was driven using two systems: (i) inclusion-exclusion criteria, and (ii) keyword search strategy Inclusion-Exclusion Criteria: Inclusion criteria are the characteristics of the substance that are key for their sharing. Obviously, evading measures are the properties of an article that summon their release as materials (Lin et al., 2013). The following table demonstrates the inclusion-exclusion criteria followed in this research. holding one or more key related expressions or themes from Australia, Europe, United States of America and the United Kingdom, focusing mainly on Australia substance from developing countries Table 1. Inclusion-Exclusion Criteria For this review, 20,000 articles, magazines, books and journals have browsed the records. Out of that, thirty-two were used for referencing. Keyword search strategy: Keyword search strategy is a convincing technique of taking after related data regarding any matter (Robson & McCartan, 2016). The three degrees of arranging a catchphrase look approach are: Representing the issue: It concentrates on answering suitably to the important focuses of the investigation   Selecting catchphrases: It oversees choosing terms that relate to the fundamental importance of the subject. In this review expression like "auditing", "financial reports", "accounting", "accountants† and â€Å"auditors† and so on were used. Taking a database: Databases are utilised for accumulating data and reports concerning a particular point subject. For this review government databases, yearly reports, diary articles thus on were used. The auditor has an obligation to organize and play out the audit to get sensible assertion about whether the budgetary enunciations are free of material misrepresent, paying little respect to whether achieved by mix-up or distortion. In perspective of the method for audit affirmation and the characteristics of deception, the auditor can gain sensible, yet not add up to, assertion that material misrepresentations are perceived. The auditor has no commitment to organize and play out the audit to secure sensible affirmation that misrepresentations, paying little respect to whether brought on by misstep or distortion, that are not material to the budgetary announcements are perceived (Coleman, 2015). Given that professional accountants don't agree with the changed cravings of their part, and the purposes of imprisonment on the auditor's possible part in controlling deception, distinctive examinations in the expectation and area of corporate blackmail should be discussed. These consolidate authoritative controls, delegate screening, lawful accounting, and others. Researches have exhibited that most affiliations have the best center setbacks per capita occasioned by degenerate practices. The primary clarification behind this is on account of internal controls are less exceptional and stringent in humbler affiliations (Barton & Bruder, 2014). To fight the issue of blackmail, a basic segment in avoiding theft is strict inside controls, segregation of commitments, and parcel of limits. For example, direct frameworks, for instance, not letting the individual composed work the checks oblige the bank declaration, not allowing the tolerant office to keep up physical stock records, not letting the individual beginning the purchase organize bolster the portion, and not letting the individual keeping up the staff database in like manner issue back checks, may help disengage incongruent limits inside a business. Along these lines, internal controls may be sustained and coercion halted by division of limits (Rate & Rate, 2016). Another part to fight blackmail is adequate laborer screening. Regardless of the way that this declaration may show up extremely clear, an awesome prompt to take after to restrain the threat of distortion is to obtain reasonable agents. There are various affiliations invest huge energy in pre-work screening. These screening tests fuse lie identifier and medicine tests and fingerprinting of laborers. Through adequate individual confirmations of information on resumes and applications, a business can bring out basically more information and make sense of whether the principal information is correct (Rate & Rate, 2016). A third fragment to preventing blackmail is making a business circumstance that abatements the clear need of an obliged specialist to submit distortion. This environment fuses making open and solid correspondences for getting, surveying agent execution, and assessing specialists for progression. These components, close by controlling activities and agent headway attempts, may lessen the clear need of a laborer to submit blackmail. Finally, two or three additional parts to business distortion neutralizing activity consolidate setting up a hotline whereby related agents can report shocking lead, having a strange state specialist study unopened bank declarations month to month, developing a made code out of ethics, and guaranteeing organization level laborers are great illustrations. Regardless of the way that these additional practices may not seem, by all accounts, to be basic, they help develop the tone inside the working environment and may help forestall fake activities (Rate & Rat e, 2016). Auditors should have the ability to guarantee and prevent ponder lead and exercises that undermined the will of the all-inclusive community, abuse of open resources and activities that undermine accountability and straightforwardness. This customarily incorporates ensuring that the right kind of controls is set up. Auditors must have a zero strength of debasement and should decrease uncalled for portions each year that result from coercion, misuse and portions botches. This would incite to progress in building our economy. Extortion and corporate wrongdoings have extended essentially over the span of the latest ten years, and professionals believe this example is most likely going to continue. The cost to business and the all-inclusive community must be surveyed, a similar number of wrongdoings go unreported. To fight deception and professional wrongdoing in associations, a ponder effort must be connected by the organization of the business, the outside auditors, and by all delegates of the business. Everyone must comprehend that coercion is not an innocuous wrongdoing. The cost of coercion and theft are shared by all through higher costs and lower corporate advantages. Through adequate inside controls by organization, better working environments for delegates, more stringent essentials for outside auditors, and codes of ethics for agents, everyone can start to fight fakes and defalcations inside corporate world. AASB, (2014). Professional scepticism and audit of financial statements. Foreword from IAASB Chairman. 16 pages. Retrieved 8 February 2017, from https://www.ifac.org   Andrews, C. (2015). HR Performance Auditing: An Australian Story. Barton, H., & Bruder, N. (2014).  A guide to local environmental auditing. Routledge. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Caskey, J. (2013). Discussion of â€Å"The Economics of Setting Auditing Standards†.  Contemporary Accounting Research,  30(3), 1216-1222. Christensen, T. E., Baker, R. E., & Cottrell, D. M. (2014).  Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Coleman Sr, L. B. (2015).  Advanced Quality Auditing: An Auditor’s Review of Risk Management, Lean Improvement, and Data Analysis. ASQ Quality Press. Collings, S. (2014).  Frequently Asked Questions in International Standards on Auditing. John Wiley & Sons. Crowther, D., & Lancaster, G. (2012).  Research methods. Routledge. Fink, A. (2013).  Conducting research literature reviews: From the Internet to paper. Sage Publications. Gendron, Y., & Power, M. K. (2015). Research Forum on Qualitative Research in Auditing.  AUDITING: A Journal of Practice & Theory,  34(2), 1-2. Gupta, A. K. (2015). Emerging Issues In Accounting.  Asian Journal of Multidisciplinary Studies,  3(11). Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015).  Issues in financial accounting. Pearson Higher Education AU. Jacobs, K., & Cuganesan, S. (2014). Interdisciplinary accounting research in the public sector: dissolving boundaries to tackle wicked problems.  Accounting, Auditing & Accountability Journal,  27(8), 1250-1256. Kaplan, R. S., & Atkinson, A. A. (2015).  Advanced management accounting. PHI Learning. Lin, J. S., Olson, C. M., Johnson, E. S., Senger, C. A., Soh, C. B., & Whitlock, E. P. (2013). Inclusion/exclusion criteria. Modugu, P. K., Ohonba, N., & Izedonmi, F. (2012). Challenges of auditors and audit reporting in a corrupt environment.  Research Journal of Finance and Accounting,  3(5), 77-82. O'Leary, Z. (2013).  The essential guide to doing your research project. Sage. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research.  Administration and Policy in Mental Health and Mental Health Services Research,  42(5), 533-544. Pickard, A. J. (2013).  Research methods in information. Facet publishing. Rate, B., & Rate, H. (2016). Issues and Recommendations.  Group,  3(124.00), 65-20. Robson, C., & McCartan, K. (2016).  Real world research. John Wiley & Sons. Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review.  Journal of Accounting, Auditing & Finance,  30(1), 101-121. William Jr, M., Glover, S., & Prawitt, D. (2016).  Auditing and assurance services: A systematic approach. McGraw-Hill Education. Anderson, U. L., Gaynor, L. M., Hackenbrack, K. E., Lisic, L. L., & Wu, Y. J. (2014). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit: Participating Committee Members.  Current Issues in Auditing,  8(2), C1-C7. Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem.  Qualitative Research in Accounting & Management,  11(2), 146-164. Bowen, S. O. N. G. (2014). Contradiction between accounting information disclosure and auditing supervision.  Journal of Liaoning Technical University (Social Science Edition),  2, 012. Cannon, N., & Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field.  The Accounting Review. Chatfield, M., & Vangermeersch, R. (2014).  The history of accounting (RLE accounting): an international encylopedia. Routledge. Knechel, W. R., & Salterio, S. E. (2016).  Auditing: assurance and risk. Routledge. Lennox, C. S., Wu, X., & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality?.  The accounting review,  89(5), 1775-1803. Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.  Auditing: A Journal of Practice & Theory,  34(2), 147-165.

Saturday, November 2, 2019

Is Education a Privilege or a Right Essay Example | Topics and Well Written Essays - 500 words

Is Education a Privilege or a Right - Essay Example Because many governments claim a democratic approach, every individual should have some say in how their education system is run. Obviously, democracy allows a majority control at any given moment; this of course can have a direct effect on how education is approached. If a government or society truly embraces freedom then by default this should mean that the individual can decide what they want for themselves as long as those decisions do not harm another human. When it comes to education if a family wants to utilize a charter school, private school, online school or even home based education then this is their prerogative and should be allowed. Society should never invade the individual’s choices and decisions for its own benefit. The family and individual are the only ones capable of making the decision to educate and how to do so. While it should be noted that uneducated individuals are generally not going to make a good living this is not a reason to force a decision on t hese individuals. Personally I feel that every individual should gain a solid education and have continuing education, this however is a personal approach and should not be taken as a mandate. Privilege,. (2011). Definition of privilege.