Saturday, November 16, 2019
Are Zoos Cruel To Wild Animals?
Are Zoos Cruel To Wild Animals? For the question that Are our zoos cruel to wild animals I am agree with this statement up to some extent. Zoo is the place where animals are kept within enclosures be displayed to the visitors for the awareness about wild animals. Zoo is like the second home of the animals. Zoos are considered a great teaching center about the animals and their behavior. We cannot imagine our society and environment if we destroy the animals that are our ecosystem. Animals are the important part of our ecofriendly nature and ecosystem. Each and every creature is dependent on each other. A man is a social animal. They depend upon other loving creature made by the god. The San Diego Zoo has a center called CRES the Center for Research Endangered Species. It is the largest zoo based center. Their main aim to improve the health of both wild animal and the animals which are captured in the zoos through sharing the problems and research with the other countries and to maintain the genetic knowledge and th eir resources so they can support in their conservation. A country can only be good and known by the way that how they behave or treat with animals. Is it cruel? Just think if anyone take us and keep us behind the bars,Ãâà dont allow us to do whatÃâà we want, dont allow us to eat according to our wish. As we all like eating pizza, burger, etc. and any one comes stop us from eating all these things not only this, stop us from doing all those things which we want to do according to our wish. How we feel? We surely feel very bad. we even cant think of living like this that is we even cant think of living in anybodys foundation and we only keep those poor animals behind the bars. Is it not cruel for them? As we have feelings, wishes. Animals also have some feelings. They also feel very bad. They also want to live freely. They also wantÃâà to spend their life according to their wish as we do. They also want freedom. They alsoÃâà want to eat according to their wish. And I think we human are the biggest hindrance in the life of those poor animals. We only keep them behind the bars and given name to that place where w e keep those poor animals as ZOO butÃâà IÃâà am not going to call that place aÃâà ZOO. IÃâà will call it aÃâà PRISON. According to us PRISON is that place where criminals, anybody who have done any mistake are kept behind the bars. So we should not call that place a ZOO we should call that aÃâà PRISON OF ANIMALS. The place where animals are kept behind the bars without any mistake. Why we keep those poor animals behind the bars? WHAT IS THEIR MISTAKE? Is there any answer forÃâà this question?Ãâà I know no one can answer this. But I can give you the answer. The answer is we keep those poor animals just for our pleasure. We all have visited the zoo. RememberÃâà that time when we were small, we went to the zoo with so much of excitement. We see so many type of animal there. We use to make lots of fun of them. But no one ever tried to think about those poor animals that how they feel. Dont they feel bad? TheyÃâà also have feelings they too feel bad. We keep those poor animals behind the bars for the sake of saving them butÃâà are we really saving them. NO, weÃâà are not saving them actuallyÃâà we are exploiting them. We all know that so many animals die every day in the zoo and we giveÃâà reason that may be the environmentÃâà doesnt suit to that animal. But no one bothered to find the actual problem. Did anyone ever thou ght that why these animals are dyeing so frequent? It is soÃâà not only because of the change of environment. There is any other reason also and the reason is that theyÃâà dont like that boundation. They are habitual to live freely in the forest. There they can do anything whatever they want. Their they do hunting according to their wish. They can run anywhere as they wish they can play as they want but no w theyÃâà are taken to that place where they cant play freely. This is the reason that most of the animal die in the zoo. Most of them become lazy. This is all onlyÃâà because of we human being. weÃâà are the biggest culprit of the wildlife. For our pleaser we have kept those poor animals behind the bars. I think those should be punished who do this. Who had opened this so called zoo? Who hunt those poor animals and keep them behind the bars. Zoo is not the correct place to keep the animals.Ãâà Forest is the home of the wild animals andÃâà that i s only the correct placeÃâà for the wild animals. So they should allow living there only. If we really want to save the wild life we should disturb them from their natural living. I mean we should not migrate them to such a prison. Let them live their life as they want.Ãâà Let them live in theÃâà forest only. There are so many sanctuaries and national parks are organized by the government to save those wild animals. Their they get the environment as same as that of the forest so let them live there.Ãâà Why these zoos are made which are of no use? It is just for the pleasure of the common people and just to earnÃâà some money.Ãâà It is just to exploit the animals. So its my humble request to the government officer that they should pass some orderÃâà to close all these zoos so that the wild animal can live their life freely. LET WILD ANIMAL LIVE THEIR LIFE.
Wednesday, November 13, 2019
Boosting the Economy: 0% Financing on New Cars :: Market Economics 9/11 Essays
Boosting the Economy: 0% Financing on New Cars The economy had been moving in slow motion for the last year and the dreaded "R" word, recession, had been put into circulation by the media and consumer analysts. Then, of course, the events of September 11th occurred and the economic slow down sounded just fine as opposed to the economic standstill that many feared. Staring into the face of recession and contemplating the national tragedy, corporate America was desperate to find a way out. Not that they were alone, but Joe Schmoe, a blue-collar worker, couldn't do much to change nation's economic dilemma. And good old Uncle Sam hand his hands tied with the terrorist problems. Even so, saying that the government was going to take action is just to say that the government would help corporate America take action. Of course the answer was to get and keep America spending; keep money circulating. But how was the question that loomed. As we know, many of the major automobile companies decided that they would offer 0% financing on new cars in order to lure Americans to spend money. At this point we don't know what the final effects will be, whether this action will actually stimulate the economy and keep America from a recession. However, there is much to speculate on concerning the possible effects. And it is interesting to consider exactly who might be reaping the benefits from this action. In addition, this type of economic action seems to have elements that fall into a category of similar capitalistic avenues that many authors read this semester have analyzed in the past. Benefits Now, why should we think that this action will benefit the economy? Again, in the face of recession the goal is always to get people spending and keep money flowing. New automobiles are a high dollar item that can get money circulating in a hurry. New automobiles are also an item that the majority of the population cannot afford without financing. This makes the idea of buying an automobile with no finance charges very appealing. From the big picture perspective, the idea is that enough automobiles would be sold to keep money circulating and to keep consumer confidence high so that we could talk ourselves out of a recession. Basically, the remedy for recession is keeping people believing that the economy will be okay, consumer confidence, and therefore they will not be reluctant to spend and money will circulate.
Monday, November 11, 2019
Biltrite case Module I through X Essay
Module III: Control Testing ââ¬â Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under ââ¬Å"2009 attribuâ⬠4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldnââ¬â¢t be lowered since both accounts receivable and sales tests show earningââ¬â¢s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1. The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2. Find excel document ââ¬Å"2009 MUSâ⬠for answers 3. In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of theà overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous yearââ¬â¢s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4. Find excel document ââ¬Å"2009 MUSâ⬠for the calculation of the Projected misstatement calculation 11.3B a.ââ¬Å"Tainting percentageâ⬠appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document ââ¬Å"2009 MUSâ⬠for WP 11.3 C 7. a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derickââ¬â¢s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors should bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in ââ¬Å"Account Receivable Aging Analysisâ⬠by diving the total amount that is collectible ââ¬Å"Câ⬠by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positiveà confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount tha t is uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasnââ¬â¢t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document ââ¬Å"2009 arâ⬠. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- ââ¬Å"2009â⬠ar. 5. The full document ââ¬Å"2009 arâ⬠is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document ââ¬Å"2009 cutoffâ⬠for audità adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document ââ¬Å"2009 Liabâ⬠. 3.Audit Adjustment 6 can be found in excel document ââ¬Å"2009 Liabâ⬠. Module VIII: Dallas Dollar bank Reconciliation 1. The ââ¬Å"Bank Reconciliation- Dallas Dolalr Bankâ⬠does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: ââ¬â There might have been an error performed by the bank at the time of recording the deposit or check. ââ¬â There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document ââ¬Å"2009 Bankâ⬠. 3 and 4 : See excel document ââ¬Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statement covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to checkà the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document ââ¬Å"2009 Bankâ⬠. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of ââ¬Å"maximizing returns while minimizing risk of lossâ⬠. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditorââ¬â¢s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. ââ¬â Are the values of the securities shown in the statement consistent with their real value ââ¬â Are the losses and gains correctly reported ââ¬â Interest and dividend correctly reported ââ¬â Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document ââ¬Å"2009 Securityâ⬠. Biltrite Practice Case Module III: Control Testing ââ¬â Sales Processing 1.The sampling plan in the design of controls does not provide tests about revenues and accounts receivables. The weakness that I could see is the fact that goods that were delivered to customers were not billed which result in bill of lading not being pre-numbered. Because of this, bills of lading do not count as an effective sampling unit. For a successful audit, auditors need to evaluate orders randomly and check to see if the goods were shipped and the customers received invoices prior to the receipt of the product, Therefore in this case, existence/occurrence is the course of action for the auditors. 2 and 3 are attached under ââ¬Å"2009 attribuâ⬠4. The sampling plan shows that there is an effective control of the company by the people in charge since the price of the products, the quantity of the footing and the credit limits offered to customers are not above the limitation. However the bills of ladings that were missing keep the auditors skeptical and make them look further for material information. Also, the other thing that looks suspicious is the inflated earnings showed. The analytical procedures and attribute testing performed will the auditors to look further in regards of the sales recorded during the year, the customer balanced and the accounts receivable. Therefore, I believe that aggregate materiality threshold shouldnââ¬â¢t be lowered since both accounts receivable and sales tests show earningââ¬â¢s inflation. Module IV: MUS Sampling- Factory Equipment Additions 1.The objective of performing this test is to test if the factory equipment accounts are materially overstated from the errors found in the capitalization of ordinary repairs. The sampling unit is the debit posting to the factory equipment account and the population is $12,600,000 which is the difference between the total debits of $89,860,000 and the equipment additions of $77,260,000 2.Find excel document ââ¬Å"2009 MUSâ⬠for answers 3.In setting these parameters, Derick focused on his assessment of inherent risk and control in regards of the acquisition cycle and the level of the overall audit risk. To explain the parameters further, because the risk of incorrect acceptance is 5% percent, this means that Derick is 95% sure about the results that he will get only 5% percent of errors in the population. Anticipated errors of $100,000 is usually based on previous yearââ¬â¢s audit and the $640,000 of tolerable misstatement are errors Derick think exists in the population in regards of the factory equipment account. 4.Find excel document ââ¬Å"2009 MUSâ⬠for the calculation of the Projected misstatement calculation 11.3B a.ââ¬Å"Tainting percentageâ⬠appear on a column when the book value of a unit is less than the sampling interval of 160000. And its purpose is to develop a projected error for all the sampling interval. 5. And 6 can be found in the excel document ââ¬Å"2009 MUSâ⬠for WP 11.3 C 7 . a. Basic precision is the amount of uncertainty associated with testing only a part of the population and it is calculated by multiplying the sampling interval by the confidence factor to measure sampling errors. b. Incremental allowance for sampling error increases when there is an increase in the sampling error. c. Allowance for sampling risk is a factor used in planning statistical samples to keep sampling risk at the desired level. d. Upper misstatement limit is determined by adding the misstatement (basic precision) and incremental allowance for sampling error. It measures the maximum overstatement at the 95% confidence level set. 8. The sampling results do not support Derickââ¬â¢s concerns regarding possible material misstatement since the result of the upper misstatement limit is $3,720,833 which is more than the tolerable misstatement of $640,000. Also the proportion of the projected error is 85% which is calculated by dividing $2,503,060 by $2,936,338. These errors sho uld bring the population within the bounds of acceptance. In my opinion this error represent the adjustment necessary that represent the $12,600,000 population of factory equipment. Module V: Accounts Receivable Aging Analysis 1. a.The proportion of the total dollar amount receivable I included in the confirmation request is in ââ¬Å"Account Receivable Aging Analysisâ⬠by diving the total amount that is collectible ââ¬Å"Câ⬠by the total amount of sales. The result is 82% ($9,803,430/$11,920,028) of the total dollar balance in accounts receivable. b.In the event of no reply to a request for positive confirmation, as an auditor I need to ask for further requests, contact the manager and ask him to get a hold of the customer. In case of no response from the customer, I should examine the document I have in hand such as sales orders, sales invoices, shipping orders, and bills of lading. c.The purpose of analyzing subsequent collections because it a way to check and make sure that the existence of the action took place. Also checking subsequent collections allows the auditors to check the adequacy of the allowance for uncollectible accounts. This helps the auditor to better calculate the amount that i s uncollectible from customers 2.I am not satisfied that I have sufficient evidence to evaluate the existence and valuation assertion because I wasnââ¬â¢t able to get a hold of some customers. Due to this inconvenience as auditors we should be suspicious about if those sales do in fact exist. Also, in terms valuation, additional audit needs to be performed because from the confirmed amount owed, it is not sure if it will be collected. 3.Reclassification entry can be found in excel document ââ¬Å"2009 arâ⬠. 4.A. In order to satisfy the account receivable write-offs, I would need to examine correspondence to and from customers, legal counsel and collection agencies involving the disposition of amount that were due in the past. b. The audit adjustment is $340,000 which make the allowance balance to be $560,000 which I think is adequate as adjustment. c. See attached excel document- ââ¬Å"2009â⬠ar. 5. The full document ââ¬Å"2009 arâ⬠is attached with the case. Module VI: Sales and Purchases Cutoff Tests 1. Inventory cut off errors: a. Vouchers 12458 and 12459 was received in 2009 as inventory but not recorded in the books until next year, 2010. Which resulted in overstatement of $854,154 as effect on net income b. Raw material inventory that was in transit. This action does not affect net income because it was exluded c. Sales 33003, 33004, 33006, 33007, and 33009 were performed in 2010 but they were reported in 2009 which resulted in overstatement of $3,760,330 in net income. I think that the misstatement listed above appear to be intentional in order to overstate net income and make it look higher that its value. This practice is one of the earning inflation devices that can be used to overstate net income. 2.See excel document ââ¬Å"2009 cutoffâ⬠for audit adjustments. Module VII: Search for unrecorded Liabilities 1.Comment on the adequacy for the procedures performed: Lucas was able to check if there was additional invoices that were received and recorded. He also checked if the company he is auditing included these charges in year-end adjustments for liabilities that are not recorded. On the other hand she did not check if invoices received in 2010 should be recorded in 2009 and therefore applicable to the 2009 audit and if they were part of year-end adjustment for the same year. The last thing that Lucas need to check is the liabilities from the previous, 2008 and to see if they apply to see if they need to be considered for 2009. 2.Audit Adjustment 6 can be found in excel document ââ¬Å"2009 Liabâ⬠. 3.Audit Adjustment 6 can be found in excel document ââ¬Å"2009 Liabâ⬠. Module VIII: Dallas Dollar bank Reconciliation 1. The ââ¬Å"Bank Reconciliation- Dallas Dolalr Bankâ⬠does not reconcile for December mainly because the general ledger balance is less than the adjusted balance (Audit adjustment number 7). The amount that differ between the two balances is $9,000. Some of the causes in case of non-reconciliation are: ââ¬â There might have been an error performed by the bank at the time of recording the deposit or check. ââ¬â There might have been an error when the bank recorded the cash receipt of the action. 2. After I have made the correction, the account does reconcile. The adjustment is made in WP.1 in excel document ââ¬Å"2009 Bankâ⬠. 3 and 4 : See excel document ââ¬Å"2009 Bank part WP.1.B 5. The cutoff statement received directly from the bank support the existence, completeness and valuation objectives. This statement gives an auditor satisfaction regarding the amount of cash receipt at the end of the year and if they were recorded at the right time. If the cutoff statementà covered the period 1/1/10 through 1/21/10 and the deposit in transit was credit in 1/12/10, as an auditor I should be concerned that a client was keeping cash receipts records open after the end of the year period and could have recorded 2010 cash receipts in 2009. To allay my concerns, I should apply remittance advices, cash listings in order to be able to check the cash receipt at the end of the year that make up for the deposit in transit. Module IX: Analysis of Interbank Transfers 1. A. The purpose of analyzing inter-bank transfers for a short period before and after the balance sheet due in to check if there are any cash cutoff errors. B & C. the check 127332 showing $3,000,000 received from Lawton was in fact an interbank transfer from Bank Two to Dollar Bank. The Biltrite Company is in violation of one of the restrictive covenants in the Bank Two agreement because if the transaction was recorded correctly, it would show that the balance was below $10,000,000 compensating balance. 2 & 3. See Audit Reclassification entry at the bottom of WP 1.C 4. Yes the Record Reclassification does in fact place Biltrite in default because it decreases the compensating balance to below $10,000,000. Some of the audit procedure that can be applied is questioning management and legal counsel in regards of the examination of the agreement that was agreed upon with the bank since there is a default. Also, checking the balance after year end to see if the compensation balance has increased to its minimum balance of $10,000,000. 5. See excel document ââ¬Å"2009 Bankâ⬠. Module X: Analysis of Marketable Securities 1. There are investments in common stock that resulted in realized loss of $198,000 in 2009. This support does not support McAfee goals of ââ¬Å"maximizing returns while minimizing risk of lossâ⬠. Since there is a loss, it contradicts the statement. 2. In order for the securities to be classified as current on the balance sheet, the securities need to be readily marketable and acquired as temporary investments. 3. The auditorââ¬â¢s objective in the audit of marketable securities is to check: -The existence of the securities -The ownership of the securities, if the client owns them. ââ¬â Are the values of the securities shown in the statement consistent with their real value ââ¬â Are the losses and gains correctly reported ââ¬â Interest and dividend correctly reported ââ¬â Are the securities classified as current and noncurrent correctly The audit assertions for the auditor to examine are existence, valuation and the presentation and disclosure of the securities. The objectives that are not satisfied is the working paper that does not state if the securities are current or noncurrent. Answers to questions 4 through 8 can be found in excel document ââ¬Å"2009 Securityâ⬠.
Saturday, November 9, 2019
Hiroshima and Nagasaki essays
Hiroshima and Nagasaki essays This report is to discuss the dropping of the nuclear bombs on Hiroshima and Nagasaki to end World War II. Many people believe that this was the only way to get Emperor Hirohito of Japan to surrender to the United States. Some believe that there were other reasons for dropping the bombs. A couple of those reasons were for revenge on Pearl Harbor and to show the world that we had the power to destroy any country that wanted to intrude on the United States. One of the main reasons though, was to save hundreds of thousands of Americans lives and to possibly save lives of many Japanese. Some veterans of the war were asked about the issue, they quoted I thank God that those atomic bombs were dropped. I wouldnt be here if they hadnt. The dropping of the bombs saved the lives of all of us being held in Japan. There isnt one prisoner who wasnt told they were dead if the Americans invaded Japan. We were looking forward to an invasion, but we knew we might not be around to see it. No one should think that war is humanitarian, that you just shoot the enemy in the legs. I feel sorry for the people of Hiroshima and Nagasaki who suffered when the atomic bombs were dropped, but can look at all the atrocities the Japanese committed and know these bombs were appropriate means to wage war. We felt little pity or concern for the Japanese then, and we thought the bomb was a wonderful thing to bring the war to an end. I would have been glad to drop the bombs myself. These opinions of many people in the war go to show the attitudes of the soldiers at the time of the war. You cannot change the past and the United States did what they had to do to win the war. For more than four years the Americans sacrificed their lives to the war and they killed thousands of Japanese, but they were not about to give in. The Japanese were not going to gi ...
Wednesday, November 6, 2019
Dying to be Beautiful essays
Dying to be Beautiful essays Beautiful or else a message often presented in society, is often detrimental to the American public. The desire to be beautiful has received more attention by blinding the public with images of the beautiful people. The extent of the message the media portrays to our society is more harmful than beneficial to the average person. The images depict the common person as unattractive which causes many to alter their figure to attain the medias vision of beauty. Unfortunately, these unrealistic pictures mostly affect self-conscious adolescents who are surrounded by images of what the media considers beautiful. Each day, adolescents are exposed to magazines with models who appear extremely emaciated along with men and women who have a perfect, muscular physique. These Calista Flockhart- and Arnold Schwarzenegger-like clones are not representatives of normal, everyday people, so they should not be considered images of beauty. However, many young adults look up to these fake role models and imitate their appearance. Due to the impact that celebrities have on individuals from the younger generations, people now find themselves bombarded by young Brittany Spears wannabes wearing tiny mini skirts and naval-bearing shirts. Seventeen magazine even has a ludicrous section on how to look like a favorite celebrity; it includes ideas as to what clothes to wear and what kind of makeup should be used. The medias influence is driven by the spending power of the younger generation and has purposefully created a superficial generation. Many teenagers and adults have gone to extremes to attain the best, often deadly, appearance possible. Millions of misguided people, including celebrities, have died due to anorexia nervosa and bulimia nervosa; they are willing to risk their job, or their life to attain the image the media expects. In 1983, Karen Carpenter, the promising lead sing ...
Monday, November 4, 2019
The strategies I will adopt to improve my academic performance to be Essay
The strategies I will adopt to improve my academic performance to be successful in College - Essay Example Some of the strategies that I have put in place to improve my academic performance include; First, time management is an important attribute that cannot lack in my recipe for success in academic success. Time management is an inevitable resource that can work in favour or against anybody. A student should know when to learn new concepts, study the concepts and prepare for exams. Crush programs in student life disorganise expectations. One should know when to party, when to study and have social sessions. Proper utilisation of available time will maximizes brain usage and may even create extra time for personal studies. Bearing all this in mind, I have developed various time management techniques ranging from drawing timetables and writing a diary to keep all my activities in time. Undeniably, performance depends on what has been grasped over a given period. Second, successful academic performance requires availability of learning materials. This ranges from physical, emotional and psychological factors responsible for streamlining success. When attending classes one needs to be physically fresh and clear minded. It, therefore, is important to avail all materials important for physical exercise. Attending to physical training, not only benefits the body but also helps in relaxing brain activities hence beneficial in the long term. Fresh brains have the ability to learn and grasp new concepts hence a strategy towards successful academic life. From this perspective, this will ensure good performance in the long term. A clear organization system plays a significant role in promoting success in all academic pursuits. Learner should know how to save and get countless hours from most of each class. In many instances, students fail to grasp what their teachers say due to inefficient systems. I have come up with various factors including strategies aimed at aligning my system myself to the education
Saturday, November 2, 2019
Mid Term Research Paper Assignment and Rubric Example | Topics and Well Written Essays - 1500 words
Mid Term Assignment and Rubric - Research Paper Example The photographs were not taken by TMV neither did they have their photographers enter into her compound or peep into her windows without her consent to take them. The press outlet thus would not have violated any intrusion law by having her nude photos published. Second, the First amendment law enables the media or any press outlet to obtain information from any source by lawful means. Katy Perry as a source of information, however their differences with Swift, would be a lawful source, and it would be difficult to prove it otherwise in any court of law. The access to sources of information by the press, especially in view of the first amendment law, is considered by most courts as exclusive and without any jurisdiction. For instance, in a case pitting Bartnicki against Vopper, 200 F.3d 109 (3d Cir. 1999), a person who was unknown recorded a phone conversations between two union officials. He then made the tapes available to a union opponent who delivered them to a local media outlet. The two sued the media defendants for violating the state and federal wiretap laws. The court decreed that the first amendment rights of the defendant exempted him from being liable to the damages caused. Drawing conclusions from this case, it would be argued t hat TMV, which also has its first amendment rights, would not be liable to the damages caused to Swift by the publishing her nude photos. Another reason that would make it hard for swift to stop the publishing of the photos is the First amendment law regarding prior restraints. The First amendment law prohibits any form of prior restraint on the media outlets on all matters and just in some limited contexts. This is not restricted or determined by how the photos were obtained, Even if the photos were stolen or offered with malicious motives, the law would forbid any prior restraint to their publication. Although Katy at the time of offering the photos to TMV was in a feud with Swift, the court cannot give an injunction to
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