Grammar Exercises and Quizzes

Analysis Of Horacio Quiroga And Edgar Allan Poe s ``...

Horacio Quiroga and Edgar Allan Poe are two of the most influential writers in history. They both wrote disturbing stories that are based upon their similarly rough lives. In fact, Quiroga has been referred to as â€Å"The Poe of Latin America† (Niece 1). However, it is important to note that although these authors have many similarities, they also have several significant differences, both in their writing and in their personal life stories. Both Poe and Quiroga had death and mental illness as central themes throughout their lives. Poe’s parents both died within his first three years of life, and he had parental figures that also died when he was young (Poe Museum 1). Because of those deaths, Poe had a long history of mental illness, especially depression (Poe Museum 1). Similarly, Horacio Quiroga also struggled with depression. Like Poe, Quiroga also lost his father at a very young age. Quiroga’s mother misunderstood him, which only made him even more unhappy. He â€Å"viewed life as an endless struggle for survival and eventually committed suicide in a hospital† at age 58 (Niece 1). Poe’s short story â€Å"The Telltale Heart† is very similar to Quiroga’s short story â€Å"The Decapitated Chicken† because they both have a dominating theme of death. In â€Å"The Decapitated Chicken†, Quiroga writes, â€Å"She could cry no more. One of the boys squeezed her neck, parting her curls as if they were feathers, and the other three dragged her by one leg toward the kitchen where that morning the chicken

Auditing Practice Tender Document

Question: Discuss about theAuditing Practice for Tender Document. Answer: Report for Tender Document Introduction An audit can be defined as an official inspection of accounts of business by an independent audit firm or individual. An audit can be external or internal based on the requirements and statutory compliance of business. In accordance with the given case situation, Barry and Betty planning for conversion of partnership business into a corporate entity. Legal provisions for both these business formats is different in Australia. By considering this factor, Barry and Betty are required to comply norms of company law for operating B B Co. Ltd. Furthermore, the statement given by Jane is accurate that financial statements are required to be audited every year. All the shareholders are agreed to this but they require certain clarifications for the same. The present study is focused on the description of norms related to assisting shareholders of B B Co. Ltd by considering audit provisions in Australia. Significance of Audit The major objective of the audit is to provide a neutral opinion of true and fair view of financial statements of the company. This expression of opinion is provided by considering auditing principles and Companies Act of Australia. This process is essential to winning the trust of stakeholders by providing them assurance that information provided in the financial statement is reliable and accurate (Dedman, Kausar Lennox, 2014). With audit procedure, company get to know about deficiencies and scope of improvement in internal management control. On the basis of this factor, they will be able to prevent the risk of material misstatement causing fraud or error. By making use audited financial statement, stakeholders will be able to make right decisions. B B Co. Ltd is planning for expansion and for which they will require funds by public and financial institutions. Further, for this process they have the mandatory obligation of conducting an annual audit by appointing an independent a uditor (Christensen, Kent Stewart, 2010). Issues Raised by Shareholders What the audit would involve? The audit is significant for corporate entity because it provides reasonable assurance that financial statements of company are free from material statements. However, it do not provide any guarantee regarding non-existence of fraud and error. An audit can be defined as a standard framework which checks accounting is done in an accurate manner or not. Main aspects involved in audit are enumerated as below: Inspection of financial statements Compliance of regulatory norms Checking of internal control Other activities as per requirements of business Generally auditor visits three times for audit one during financial years, second for stock verification and third when accounts are completed. Further, On the basis of financial information of the company, auditors assist in computing tax liability to be paid by the company in a financial year. For this purpose, they look at client records and observe procedure to have discussion with management. In addition to this, an internal controls are observed to provide recommendations for improvement. Who Could be the Auditor? In accordance with the Sec324AA Corporations Act, a natural person or firm or audit company is entitled to make an application for the post of the auditor if they meet criteria cited by ASIC. For this aspect, they must be member of CPA or CAANZ. In addition to this, an individual must satisfy experience and identification requirements (Christensen, Kent Stewart, 2010). For this purpose, they must be practitioner either on individual basis or firm basis offering audit services to the public. In accordance with the Certification Candidate Handbook, minimum experience must be 24 months but in the case where the individual is having a post-secondary degree then training of 12 months is also sufficient. Would it be Wise to Allow a Third Party (the auditor) access to their Confidential Business Information? In accordance with the Guidance Statement ASA 230 Third Party Access to Audit Working Papers, the auditor has a legal obligation to not make use of confidential business information in an ethical manner in order to earn an undue advantage (Arens, 2002). In the situation, where they are found guilty of the same they will be obliged to pay heavy penalties and in the case of severe offence their certification is relinquished (A guide to understanding auditing and assurance: listed companies, 2014). This factor shows that legislation of Australia had made the justified process to maintain the confidentiality of the business. By considering this fact, a third party (the auditor) can be allowed to access their confidential business information as if they act contradict to ethical code they will be penalised with severe charges. What if They do not have the Accounts Audited? Financial statements of a company are mandatory to be audited in Australia as per 327A of Corporations Act 2001. Furthermore S45A (3) states that if assets and revenue are more than $12.5Million and $50 million respectively then audit is mandatory unless relief is provided by ASIC. It is because; various stakeholders make their decisions by considering these statements (Gay Simnett 2010). In a situation where financial statements of a company are not audited, they will not be allowed for public trading. However, in accordance with CORPORATIONS ACT 2001 - SECT 301, in a situation where B B Co. Ltd is covered under provisions of Section 293 then they are not required to get their accounts audited. Although, the company will face difficulty in raising funds as financial institutions do not consider financial accounts if they are not certified by qualified practitioners. Thus, they are recommended to appoint an auditor for auditing of financial statements. Appointed auditor will also a ssist them in developing better strategies for enhancement of profitability along with controlled management. Can Jane do the Audit Herself? By considering guidance provided by CPA Australia, Jane is not eligible to become the auditor of the company. It is because she does not have a relevant qualification. Moreover, she holds major shareholding due to which she is not able to comply qualification of the independent auditor (Arens, 2007). Her appointment is contradictory to ASA 290 i.e. independence of mind and appreance. In accordance with Sec 324(CD (2)) shareholder/staff/related party cannot become auditor. Companies Act of Australia auditor must not be relative to management as opinion provided them will be biased and due to which decisions of shareholders will be adversely affected (A guide to understanding auditing and assurance: listed companies, 2014). Why Should they consider the Particular Firm to Undertake the Audit? By appointing our auditor firm, B B Co. Ltd will be able to manage their financial affairs in a better manner. Our firm will consider norm of independence while conducting audit. In addition to this, they can comply statutory requirements of Australia appropriately to prevent obligation of penalties. Study depicts that Jane is not eligible for becoming the auditor of the company due to lack of qualification and having a major shareholding in the business. By considering this factor, B B Co. Ltd will be required to recruit auditor to comply with the regulatory guidelines. Furthermore, our firm has the finest auditor who has extensive knowledge of legal norms and industry which they are operating. Due to this aspect, they will be able to assist the company in better tax planning, add credibility to accounts, and financial management to provide cost advantage and control procedures. Conclusion The present report shows the significance of audit for a corporate entity. On the basis of the present study, conclusion can be drawn that firm should recruit auditor instead of delivering this work to Jane. It is because; she is not eligible for same due to lack of qualification and having a major shareholding in the business. References A guide to understanding auditing and assurance: listed companies, (2014). [Online]. Available throughhttps://www.cpaaustralia.com.au/~/media/Corporate/AllFiles/Document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf?Division=VictoriaSegment=The+Rest. [Accessed on 13th August 2016]. Arens, A.A, (2002), Auditing in Australia. Routledge. Arens, A.A, (2007), Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Christensen, J. Kent, P. Stewart, J. (2010), Corporate governance and company performance in Australia, Australian Accounting Review, vol. 20 no.4, pp.372-386. Dedman, E. Kausar, A. Lennox, C. (2014), The demand for audit in private firms: recent large-sample evidence, European Accounting Review, vol. 23 no. , pp.1-23. Gay, G.E. Simnett, R. (2010), Auditing and assurance services in Australia. Mcgraw-hill. Jones, P. (2016), Internal audit: An integrated approach, Company Director, vol. 32 no. 5, p.50. Parker, R. H. (2013), Accounting in Australia (RLE Accounting): Historical Essays (Vol. 58). Routledge.

The Greenhouse Effect Essay Summary Example For Students

The Greenhouse Effect Essay Summary The Greenhouse EffectThe greenhouse effect, in environmental science, is a popular term forthe effect that certain variable constituents of the Earths lower atmospherehave on surface temperatures. These gaseswater vapor (H2O), carbon dioxide(CO2), and methane (CH4)keep ground temperatures at a global average of about15 degrees C (60 degrees F). Without them the average would be below thefreezing point of H20. The gases have this effect because as incoming solarradiation strikes the surface, the surface gives off infrared radiation, or heat,that the gases trap and keep near ground level. The effect is comparable to theway in which a greenhouse traps heat, hence the term. We will write a custom essay on The Greenhouse Effect Summary specifically for you for only $16.38 $13.9/page Order now Environmental scientists are concerned that changes in the variablecontents of the atmosphere (particularly changes caused by human activities)could cause the Earths surface to warm up to a dangerous degree. Even alimited rise in average surface temperature might lead to at least partialmelting of the polar ice caps and hence a major rise in sea level, along withother severe environmental agitation. An example of a runaway greenhouse effectis Earths near-twin planetary neighbor Venus. Because of Venuss thick CO2atmosphere, the planets cloud-covered surface is hot enough to melt lead. Water vapor is an important greenhouse gas. It is a major reason whyhumid regions experience less cooling at night than do dry regions. However,variations in the atmospheres CO2 content are what have played a major role inpast climatic changes. In recent decades there has been a global increase inatmospheric CO2, largely as a result of the burning of fossil fuels. If themany other determinants of the Earths present global climate remain more orless constant, the CO2 increase should raise the average temperature at theEarths surface. As the atmosphere warmed, the amount of H2O would probablyalso increase, because warm air can contain more H2O than can cooler air. Thisprocess might go on indefinitely. On the other hand, reverse processes coulddevelop such as increased cloud cover and increased absorption of CO2 byphytoplankton in the ocean. These would act as natural feedbacks, loweringtemperatures. In fact, a great deal remains unknown about the cycling of carbonthrough the environment, and in particular about the role of oceans in thisatmospheric carbon cycle. Many further uncertainties exist in greenhouse-effectstudies because the temperature records being used tend to represent the warmerurban areas rather than the global environment. Beyond that, the effects of CH4,natural trace gases, and industrial pollutantsindeed, the complex interactionsof all of these climate controls working togetherare only beginning to beunderstood by workers in the environmental sciences. Despite such uncertainties, numerous scientists have maintained that therise in global temperatures in the 1980s and early 1990s is a result of thegreenhouse effect. A report issued in 1990 by the Intergovernmental Panel onClimate Change (IPCC), prepared by 170 scientists worldwide, further warned thatthe effect could continue to increase markedly. Most major Western industrialnations have pledged to stabilize or reduce their CO2 emissions during the 1990s. The U.S. pledge thus far concerns only chlorofluorocarbons (CFCs). CFCs attackthe ozone layer and contribute thereby to the greenhouse effect, because theozone layer protects the growth of ocean phytoplankton. would probably alsoincrease, because warm air can contain more water than can cooler air. Thisprocess might go on indefinitely. On the other hand, reverse processes coulddevelop such as increased cloud cover and increased absorption of CO2 byphytoplankton in the ocean. These would act as natural feedbacks, loweringtemperatures. Science

Plan for Project Implementation

Plan for Project Implementation Setting and Room Arrangement Due to the fact that the target audience include students originating from various cultures, it is highly important to invite all students into discussion with leaving no one to be unrecognized. In this respect, a cross-cultural approach should be introduced while forming class groups.Advertising We will write a custom essay sample on Plan for Project Implementation specifically for you for only $16.05 $11/page Learn More In groups with students from different countries, there is a higher probability of exchanging experiences and acquiring knowledge on the specifics of copyright laws in India, Asia, and Japan. However, each lesson should be aimed at discussing a common topic that would reconcile all presented cultures. The best solution here will be analyzing the following topics: Introduction to copyright law; Basics definition of copyright laws; History and origins for copyright law; Discussing existing agreements, type of lic ensing, and assignments; Studying copyright with regard to traditional knowledge, economic development and authors as presented in the considered countries; Disparities between American copyright laws and the one established at the international level In addition to the above, the final lesson should focus on assessing students’ knowledge and experience in implementing and using U. S. copyright laws. The teacher’s main task here is to make students quickly accommodate to the mode of learning and learn the specifics of sites usage. Increase in motivation can also be achieved if students get more involved in the problems they should overcome as well as objectives teacher pursue. Audio-visual media platforms needed The project implementation should start with working out specific training courses for international students to freely utilize the created site. Particular emphasis will be placed on identifying the definition of copyright laws, reasons for studying this issu es, and consequences for copyright law infringement. This matter will be considered from an educational perspective to increase students’ academic awareness. The training course will be placed on the website so that everyone can access it freely. The lessons designed will involve overview of presentations, video, and audio materials and, therefore, students will need specific software enabling them to look through these lessons and presentations. In order to spark students’ interest in the subject and motivate them to learn more about this issue, online thematic forums will be organized where students will be able to discuss the most burning issues dedicated to the problem of copyright laws.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Such an option will enable students to expand their knowledge on specific issues, gain experience through engaging in activities connected t o lifetime experience. In addition, cross-examination and online communication will also contribute to students understanding of disparities among copyright systems in different countries. It should be stressed that the usage of online presentations involves specific knowledge on building charts, diagrams, and tables. These principles should be conceived before proceeding with the actual study. Enhancing Students’ Computer Knowledge and Eliminating Problems with Knowledge Management In order to better handle the site designed for learning the basics of copyright laws, students should also acquire sufficient skills in managing software and other computerized equipment. Computer assisted instruction is crucial for drill-and-practice activities and for solving problems connected with computer technology. Advanced knowledge on communication technology will help students to facilitate their study and interaction with teachers and their peers. While evaluating knowledge management techniques, teachers should pay close attention to gaps each student has in terms of their level of understanding of computer essentials.

Rousseau and the Social Contract Tradition Essay

Rousseau and the Social Contract Tradition - Essay Example The major theme of Rousseau’s writings is based on this notion since he notes the way man’s own freedom has been compromised by the Civil Society’s formation. Rousseau favors the development of social contract that cannot be permeated by the stakes instead of social contract tradition. The main goal should be to promote human equality and individual liberty. Nevertheless, such a social contract can only be realized if the private interests are denounced by the members of society and if they commit to the general will’s cordons. It lies within the general will’s realms that Rousseau associates the legitimacy of political authority only with its alignment with the people’s desires. Any men who follow the general will’s principles cannot require their fellow men into activities which might betray their conscience. All men are free but they can obtain freedom only by following the laws which implement harmony and order in the society. In a ddition, Rousseau asserts that people should make conventions that develop lasting concords between social order and the liberty of people. It can be said that the propositions of Rousseau are sound philosophically. He has made realistic and reasonable suggestions. However, Rousseau has not accurately given examples of general will which leaves men with almost no option, but to advance the tradition of the social contract for progress. This is the reason why democracy still sustains even though he might not have chosen democracy for governance.

How can high schools better educate students imaginations Essay - 1

How can high schools better educate students imaginations - Essay Example Educating students’ imaginations through the different initiatives forms a firm foundation for creativity and generation of improved ideas. This paper elaborates how having a class pet would improve students’ imaginations in school and later on in life i.e. expanding their imaginative skills could mark their cultivation as a habit and application in daily tasks of the world. Pets or animals make good companions for man and the relationship creates a different understanding of everything as compared to the way humans express their interactions. Introducing a class pet creates a unique chance that educators can utilize for edification through fun and augmented interaction. Some student’s might argue that they are too old to pet but it is because they do not comprehensively understand the advantages of introducing a rabbit, cat or hamster as part of the curriculum. Learning works better when students cultivate a candid interest of the environment and its components thus introducing a pet in the English or art class enhances the overall experience. The idea of class pet provides a wide platform for educating students’ imagination inside and outside the classroom. For instance, the teacher can ask the students to research on the class pet, which sparks an interest in reading various books on the pet and can share with their age-mates. Upon researching, the teacher can also request the students to write an article on their pets after everyone spending a day with it. The description of their experience enhances the imaginative skills, especially if the teacher participates more by giving each student a particular aspect to focus on in their description. Additionally, such a task combines English and imaginative skills development. Definitely, the idea of a class-pet for better educating students’ imagination has its challenges with the main being resentment from students in the classroom. Definitely, some of the