Saturday, May 23, 2020
Eight High Performing Asian Economies The Four Tigers Essay
Eight high performing Asian economies (HPAEs)-Japan; the four tigers: Hong Kong, the Republic of Korea, Singapore, and Taiwan; and the three newly industrializing economies (NIEs) of South- east Asia, Indonesia, Malaysia, and Thailand have achieved tremendous economics growth in the last forty years of development, because of east asia has a remarkable record of high and sustainable economic growth between 1965 to 1990 its 23 economies grew faster than those of all other region. This achievement is attributable to seemingly miraculous growth in. Hong Kong is a small region of china ,whose area is 1,045km2 and it manage to increase the grown rate up to 6 percent per capita , while 1961 to 1966 , The freedom of the Hong Kong hasâ⬠¦show more contentâ⬠¦Evolving public- private forum was a technology centre , an incubator concept borrow from singapore and taiwan to generate business startups. The centre represents an intense and direct new governmental involvement in industrias policy. Hong Kong government had no formal strategy for its own IT Investment and adoption, and its still lacks a comprehensive information industry development policy as in singapore and taiwan. Until 1989 , the government data processing agency was reinvented as the information technology service division to stimulate strategic. The government has required all the department to purchase and install the IT. This had been apply to hospitaks, costoms control and shipping registry and land registration and this have expenditure on IT Services increased from HK 180 million in 1987 to HK 500 million in 1990. (Public Sector Diffusion) To develop and diffuse computer-aided design and automation technologies over the manufacturing sector slippage have motivated government to expend HK 120 Million between 1989-1992. After launched this software , the government have do a survey , and that show only 5.9 percent of the manufacturing sector(2894 companies of 48750) used the computer and only 2.3 percent used CAD . Therefore, the government starting to train the engineers application - specific integrated circuits (ASIC) design. Finally , is it considering whether to build IT technologyShow MoreRelatedThe Governmentà ´s Role in the Success of Singapore Essay1445 Words à |à 6 Pagesmacroeconomic stability as well as build long-term growth. To ensure macroeconomic stability, fiscal policy, which is the usage of government expenditures and taxes, and monetary policy, which is the changing of interest rates and quantity of money in the economy, and supply-side policies, that look into the strengthening the production cap abilities of companies, have to be implemented by the government. To build long-term economic growth, there has to be an increase in real GDP growth which is seen in anRead MoreAdvantages Of Industrial Policy From The Infant Industry1548 Words à |à 7 Pagesglobal economy has evolved hugely since the end of the Second World War. The growth of previously failing countries has added to the complexity of the global markets and has resulted in winners and losers. The rise of Brazil, India and China through cheap labour and export orientated policy has shifted power away from the US and Eurozone, and has paved a way for developing economies to bridge the divide between the ââ¬Ëglobal south and global northââ¬â¢. Most significantly, the Asian Tiger economies, consistingRead MoreEvolution of Human Resource Management7638 Words à |à 31 Pageswe offer an overview of how human resource management in Asian countries and corporations is evolving in the face of rapid business growth and integration into the global economy and we describe how the arti cles in this Special Issue contribute to new knowledge and insights regarding key issues, challenges, and evolution in the field of HRM in Asia. Driven by the combined forces of rapid gross domestic product growth in many Asian economies and their further integration into the global business arenaRead MoreSummary : Tigress 10460 Words à |à 42 PagesTigress redirects here. For other uses, see Tiger (disambiguation) and Tigress (disambiguation). Tiger Temporal range: early Pleistoceneââ¬âRecent PreÃâÃâOSDCPTJKPgN ââ â Tigress at Jim Corbett National Park.jpg A Bengal tiger (P. tigris tigris) Conservation status Endangered (IUCN 3.1)[1] Scientific classification Kingdom: Animalia Phylum: Chordata Subphylum: Vertebrata Class: Mammalia Order: Carnivora Family: Felidae Genus: Panthera Species: P. tigris Binomial name Panthera tigris (Linnaeus, 1758) SubspeciesRead MoreYips Model8756 Words à |à 36 Pagesdriver in more depth. To achieve the benefits of globalization, the managers of a worldwide business need to recognize when industry conditions provide the opportunity to use global strategy levers. These industry conditions can be grouped in four categories of globalization drivers: market, cost, government, and competitive. Each key industry globalization driver affects the potential use of global strategy levers (global market participation, global products and services, global locationRead MoreBangladesh Capital Market Problems Prospects10444 Words à |à 42 Pagesand Prospects. This report is submitted as the requirement to fulfill the course Financial Markets and Institutions (F-304). We are thankful to you as this report was helpful for us to know about the Capital market and its operations, why it is performing poorly and the possible remedies for this capital market collapse. This was a wonderful opportunity of widening our knowledge from the pages of our book to the field of practice. We hope that the report will meet the standard and will serveRead MoreConsumer Lifestyle in Singapore35714 Words à |à 143 Pagesà reached à S$3.3 à billion, à up à by à 2.2% à (in à real à terms) à from à the à S$3.1 à billion recorded in 2010 and up significantly from S$2.7 billion in 2009. The growth rate of the import-reliant economy was affected by external factors, including the slowing economic growth in China, the sluggish growth of the US economy and fears about the impact of the eurozone crisis. These factors have also affected growth in 2012. Economists à at à the à Trade à Ministry à have à said à that à they à expect à Singaporeââ¬â¢s à GDPRead MoreComment on How Changes in Macro and Market Environment Forces Impact on the Level of Competition in an Industry.18606 Words à |à 75 PagesSocial/ Ecological / and the microenvironment (see Fig. 3.1). cultural physical The macroenvironment consists of a number of broad fo rces that aï ¬â¬ect not only the company but also the other actors in the microenvironment. Traditionally Technological four forcesââ¬âpolitical/legal, economic, social/cultural and technologicalââ¬âhave been the focus of attention, with the result that the term PEST analysis has been used to describe macroenvironmental analysis. However, the growing importance of ecological/Read MoreRetailing Characteristics of Fast Food Stores and Their Impact on Customer Sales and Satisfaction29639 Words à |à 119 Pagestodayââ¬â¢s environment that looks like the mid-1990s. The global economy has changed, consumer demand has shifted, and retailersââ¬â¢ operating systems today are infused with far more technology than was the case six years ago. Saturated home markets, fierce competition and restrictive legislation have relentlessly pushed major food retailers into the globalization mode. Since the mid-1990s, numerous governments have opened up their economies as well, to the free markets and foreign investment that hasRead MoreUnderstanding Marketing Management16709 Words à |à 67 PagesEach year, U.S. companies market billions of fresh, canned, bagged, and frozen food products and millions of cars, refrigerators, televisions, machines, and other mainstays of a modern economy. SERVICES As economies advance, a growing proportion of their activities focuses on the production of services. The U.S. economy today produces a 70ââ¬â30 services-to-goods mix. Services include the work of airlines, hotels, car rental firms, barbers and beauticians, maintenance and repair people, and accountants
Tuesday, May 12, 2020
Honora Kelly, Also, And Most Famously Known As, Jane Toppan
Honora Kelly, also, and most famously known as, Jane Toppan is one of Americaââ¬â¢s most famous serial killers. She was a woman who confessed to killing over thirty-three people, but experts say she killed around seventy more undocumented. She lived from the years 1857 to 1938. Honoraââ¬â¢s mother died when she was very young from tuberculosis and her father was very abusive and known as the townââ¬â¢s alcoholic, he also was noted as a crack smoker. Her dad, Peter Kelley, died from being insane and supposedly sewed his eyelids shut when working as a tailor. The characteristics and actions of her farther will play a major role in Honoraââ¬â¢s future as a serial killer (n.d, 2003) At age six, two years after her mother died, Honoraââ¬â¢s father placed her andâ⬠¦show more contentâ⬠¦She killed the mother, then the daughter, and finally the father and remaining daughter. When the remaining Davisââ¬â¢s caught on to what was happening they filled for toxicology of the one daughter, and found out she was poisoned. They then did toxicology on the others that were killed and it also came back positive for poison (Schechter 20003). Once Jane was arrested it took a year for her to confess to the murders. Jane even reportedly tried poisoning herself for sympathy. When it came time for trial, the jury found her not guilty by reason of insanity. In one news report they quote Jane saying ââ¬Å" she never would have killed all these people if she had been married and had a happy family.â⬠Jane was then sentenced for life at Taunton Insane Hospital, with multiple suicide attempts, till her early 80ââ¬â¢s and died in the year 1938. What lead Jane to kill is still unknown, but researchers would say it was her childhood trauma and fatherââ¬â¢s neglect and abuse that truly created this famous American serial killer (Allen, Averill, Cook, 2005). Relation: In an article called ââ¬Å"The Traits of A Serial Killer,â⬠by Simon (2004), psychopaths are not ââ¬Å"createdâ⬠over night, but rather their behavior can be connected all the way to their childhood. What trauma a child experiences plays a major role in the rest of his or her life. A serial killer, most of the time,
Wednesday, May 6, 2020
Videodrome Movie Analysis Free Essays
Videodrome Videodrome, directed by David Cronenberg, is a movie setting in Toronto during the early 1980s depicting a television station attempting to broadcast a show of violence and torture named Videodrome. Max Renn, owner of a small-sized television station, learned about a Videodrome, which was broadcasted in Malaysia, just when he wanted a change to the program the station was showing. Max immediately gained interest to the new show and order to start pirating it as he believes that the show would gain popularity quickly. We will write a custom essay sample on Videodrome Movie Analysis or any similar topic only for you Order Now The late 1970s and early 1980s was the time when television gain popularity. It became a social norm to have a television in every room in the house. Television developed into a big part in everyday living, people could not fall asleep without the company of the television. The anxiety slowly rises as with the amount of television people were watching. This anxiety continued to grow as media technology advances. The society then begins to affiliate with videotape, videocassette, VCR, and etc. It almost got to the point when people would never seem to leave the house again. This movie well reflects the social anxiety of the time. After Max watches the footage of actual torture and murder, he began to see illusions of televisions coming to life. As part of the Videodrome project, he also sees himself as a videocassette recorder with hole in his body as a slot to insert video tape. His brain was controlled. The movie came to a conclusion and emphasis on the anxiety with the murder of Max by a television. With the assist of Videodrome, Oââ¬â¢Blivionââ¬â¢s prophesy of television coming to life and takeover would come true. Videodrome is a lethal weapon designed by the government that would broadcast signals to give brain tumor in the viewer. The main purpose is to correct the fixation on softcore pornography and violence in the society, by eliminating those who are drawn in the world of videography. The intention was to let Max see Videodrome and broadcast to the public. However, the Videodrome project made no exception to Max as he, too, was brainwashed. Max would then go on to kill his colleagues. The death of Max could David Cronenberg reflected the social anxiety in form of a movie. The director is implying the disturbing effect of social disorder brought by the television and other media technology. The director exaggerated the negative contribution brought by the television and media technology for how it has impacted the social norms. It can be said that the director believed intense television viewer should be doomed for their ignorance of the society. The role of the government and its Videodrome project can be interpreted as a representation of what Cronenberg is doing by filming the movie in real life to make a statement of the false effect brought by the increasing popularity of television culture. How to cite Videodrome Movie Analysis, Papers
Friday, May 1, 2020
Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field
Question: Discuss about the Analyses Of The Nanosonics Matter And Its Usage In The Auditing Field. Answer: Introduction Auditing standards for an auditor is like a holy book. All the ones involved in the auditing field have to obey the standards, Negligence and breach of any rule of the auditing standards will result in serious violation and strict actions. All the techniques and the policies that are required by an auditor to follow in order to carry an audit of the financial statements are inscribed in the auditing standards (Elder et. al, 2010). When a new auditor is hired then it is his duty to write to the outgoing auditor in order to gain knowledge about the audit he is going to carry on so to eliminate any sources of vulnerability against his professional career and his accolades. All the audit plans made should be clear, concise and infallible and should be in direct consideration with the points mentioned below. The plan shall include the following steps: The first work in the to-do-list involves interaction with the outgoing auditor which ensures that the company is fit to join and has no discrepancy in the previous financial statements. The second step to follow is that the incoming auditor writes a letter to the company management about his personal terms and conditions. Only upon approval by the management, the auditor is hired. This is a process to set up friendly relations with the company management as per the auditing standard 210. The auditing plan to be taken up is decided by both the auditor and the management with mutual agreement by both the sides (Fazal, 2013). Key Information: Gaining an understanding of the client As mentioned earlier, the auditor and the management have to agree upon some terms and conditions and also some plans which makes the deal valid. In the early stage of the auditing, the auditor thoroughly checks that the policies and the processes taken up by the company are suitable, in respect to the auditing standard 220. As the audit of the financial statements are carried on by the auditor, it is the duty of the appointment partner to see that all the policies are well-understood by the auditor and he works within it (Baldwin, 2010). The appointment partner must also see that the policies taken up by the company are positively used and applied by the auditor. The transparency of the financial statements should also be checked by the appointment partner. The compilation of the audit is done in consideration to the auditing standard 30. Paperwork presenting the auditing of the financial statements, troubles that can rise if the auditing papers are lost, and the copyright of the papers are some of the key points that the auditing plan should include from the starting. The auditor need to get familiar and must thorough the policies that the company is following only after which the auditing must be allowed to get on track (Gay Simnet, 2015). Along with the policies it is also important to understand the mode and types of transaction and the auditing environment of the company. It is important that all information regarding the nonessential, first priority and the supportive laws are made thorough top the auditor (Cappelleto, 2010). The choosing of the auditing process is a much later work. First it is the duty and responsibility that to have clear knowledge of the conditions of the company and if material risk has been detected then it has been dealt with the laws of governance and only after full satisfaction that the company is not a fraudulent one and there is no case of any misstatements on the part of the company the auditor may start the process of auditing for the company. Nanosonics Ltd In relation to the audit plan of Nanosonics, several approaches must be taken into account. The company is primarily an innovator in the prevention of infection and for such purpose, its automated and unique EPR high-level disinfection device allows it set a new care standard in ultrasound practices of probe disinfection (Nanosonics, 2017). The companys inherent risk is already high in nature owing to its volume of risky activities that can also cause damage to the third parties. Besides, the scale of operations of the company is also higher in nature that can result in possibilities of errors, misstatements, and frauds within the organizational framework. This is the reason why traceability is needed in documenting and monitoring equipment reprocessing. As an auditor, the records maintained by the company cannot be relied upon and therefore, proper vigilance is needed as well. The appointment letter to the auditor includes the wage that the auditor will be provided. The auditing process is accepted with a positive feeling by both the sides which proceeds to audit planning. Skilled work and processes in the field of auditing is appreciated but keeping the basic techniques intact is also very important, and one of the basic functions is to question the employees of the company. Questioning the employees would give the auditor a transparent view of the framework and the working of the company at a large. The second basic priority is to effectively choose the auditing staff to carry on the processes. This includes the allotment of work to skilled professionals, non-skilled and the average-skilled workers. This step should be taken very precisely and with utter correctness (Geoffrey et. al, 2016). A weighed mixture of professionals can prove to be a very positive set to carry on the auditing processes. The following and creation of the to-do-list is very important once the auditing is started. Auditors can start with cash and bank account audit which is guaranteed to involve only minor expenses. As per the over-the-year records, it is seen that the cash and bank transaction have a hike and are increasing on a constant basis. Because of the above case the cash and bank transitions must be carried more attentively along with the bank reconciliations. Skilled processes, extended time is required in the case of cash and bank transactions audit. Financial costs showed a positive decline in the year 2017. This was marked by the issuing of payoffs, receipts and interest incomes. All this can be summoned up to say that Nanosonics is coming up as a huge success in 2017. Increase in dividend distributions along with increase in audit samples has also been seen as in comparison to the previous year. Mass volume with large chunks is involved now which can increase the threats of manipulations. Licenses obtained from various government authorities, permits and quality control boards should be the put up at top priority with systematic checking system (Nanosonics, 2017). Attentive checking of the purchases is recommended so that no imperfect material is bought at an exaggerated price. The account involving the data of assets and stocks should be paid attention in order to eliminate any manipulation that can be done in order to set the profit image high which is practically a discrepancy and false statement (Hoffelder, 2012). Five areas where there are risks related to material misstatements The report will now discuss five sectors where there are severe chances of high material misstatements. The type of audit and its timing is determined by some factors like purchase of property, plant, and equipment. All this is grouped under material account segment. High investments are seen in the company with respect to its pattern of business which involves expansion priorities because of which the property could have been bought. Not a very high difference in seen in investment figures this year as in comparison to the year 2015 in which the investments were also high. This will make the investments a threat stricken sector, where fraud, misstatement, and indiscretion are probable (Kaplan, 2011). Manual analysis of the assets bought or sectors were money is invested is a very significant bustle. Checking must also be done in these cases: The land deeds, matched with bank statements. Bills of plants and equipment purchased Requisition lists New sites or showrooms opened, and New franchise or expansion deal. Charging of proper depreciation. Intercompany or Intra Company transfers to related parties. These are the key points that are needed to be kept under utter surveillance. Materiality level The companys materiality level of investments is as follows: The value of investments that are undertaken during the year 2016 amounts to 9.5 million dollars. Furthermore, the balance of total assets at the end of accounting year amounted to $9925000 Level of materiality= 0.005% Hence, materiality= $ (0.005% of 9925000) = $496.25 Furthermore, impairment of intangibles is another risk factor for Nanosonics. The reason behind this can be attributed to the fact that there was no impairment of the same in both 2017 and 2016. Based on the accounting policies and estimates, intangible assets are examined annually for impairment if changes in situations signify that they may be impaired. However, except for goodwill, only the non-financial assets suffered impairment during the period. The carrying values of liabilities and assets can be influenced by the risk of material adjustment through the accounting estimates on share-based payments, deferred taxes, provisions, and employee benefit liabilities (Lapsley, 2012). Secondly, the transactions that are associated with related parties are also prone to material misstatements because it signifies relationship betwixt two parties that can influence the real value of transaction taking place between them. This can result in affecting the financial situation of the company (Nanosonics, 2017). In relation to Nanosonics, there are various related party transactions that have taken place within its framework. Besides, it can also be witnessed that the directors of the company still owe the huge amount of resources to the related parties that is not a good sign. Therefore, for future audit plans, such transactions with the related parties must count as an area of material risk and hence, additional auditing processes must be implemented to ensure that the financial situation is not negatively affected (Livne, 2015). Therefore, the level of materiality can be calculated as follows: Sale of products to the related parties= $2055438 Interest charged= $1115 Purchases of goods from such related parties= $255861 The total value of transactions with the related parties = $2312414 Materiality level= 0.005% Hence, materiality= $(0.005% of 2312414) = $115.62 In relation to the aforesaid, powerful internal controls are required in such segment because there are higher possibilities of embezzlement of funds owing to the interest of directors in such transactions. Thirdly, it can be observed that there is also a risk of miscalculation of foreign currency risk in the financial statement of the company (Nanosonics, 2017). However, the same can be utilized for self-interest purposes and there is a higher chance of embezzlement of funds in such scenario. Moreover, this is the reason why an audit plan can play a key role in protecting the company from such fund embezzlement. The income of $771000 has increased from $11000 and the same can be attributed to net exchange foreign gains on foreign currency forward options and contracts. Furthermore, the other income of $780000 of the company consists of $771000 of only foreign exchange gains that are a dubious scenario (Nanosonics, 2017). Such risk of foreign currency risk can result in an economic risk for the company. Besides, the net foreign exchange losses of the company in 2017 were $1032000 in comparison to $541000. Such variations in the computation of foreign currencies clearly shed light on the fact there have been miscalculations in the foreign currency currencies (Manoharan, 2011). Thus, the level of materiality can be computed as follows: Total other income= $780000 Income from net foreign exchange gains= $771000 Level of materiality=0.005% Therefore, materiality= $0.005%*771000= $38.55 Fourthly, it can also be seen that the company exerts too much dependence upon its portfolio of intellectual property. Such portfolio is crucial for saving the existing revenue streams of the company and protecting its business in the development of new products and entry into new markets (Merchant, 2012). Such reliance on intellectual property portfolio may have some costs associated with it and the company has failed to reflect the number of such costs in its annual report. This is a risk of material misstatement in the companys accounts because it does not offer true financial information about the performance and affairs that may not satisfy the requirements of stakeholders in making relevant decisions (Manoharan, 2015) Fifthly, it is observable from the annual report of the company that its inventories have increased in comparison to the last year. The number of inventories in the year 2017 amounted to $7728000 whereas it reflected $6935000 in the year 2016. The question is that the sale of goods and services of the company have also increased in comparison to the last year, which clearly shows that the level of inventories must have declined and not increased in comparison to the last year. The figure of sales amounted to $67507000 in the year 2017 whereas it depicted $42796000 in the previous year. Hence, such inflated value of inventories clearly shed light on the fact that a material misstatement has occurred and the company may have done it for its economic interests (Nanosonics, 2017). In simple words, the overinflated value of inventories plays a key role in exaggerating the total value of the stored goods and materials. In most of the cases, such overstated inventories are the reasons for u nintentional errors or fraudulent manipulations(Messier et. al, 2005). Thus, the level of materiality can be computed as follows: Total inventories= $77280000 Income from sale of goods and services= $67507000 Level of materiality=0.005% Therefore, materiality= $0.005%*77280000= $3864 The aforesaid evaluations are essential for the survival of an organization. Besides, audit processes and their effectiveness ascertain the benefits of overall engagement of audit plan. Therefore, such strategy is necessary because it offers a path for the partners to determine the audit plan for the company (Roach, 2010). Nanosonics is a huge company with the maximum amount of resources spent in research and development for the purpose of preventing infections. Such operation is very crucial in the current working environment because functioning for the benefit of the public is all what the stakeholders need. Besides, audit planning will still be required if the scale of operations is not higher in nature (Nanosonics, 2017). Nevertheless, audit planning prior to engagement is a strategy that can be followed by the auditors to enhance its effectiveness. Moreover, it assists a company coping up with all the challenges that persist in the current working environment. Identification of what can go wrong Intangibles Therefore, these estimates must be ascertained carefully and for such purpose, the base of such estimates must be carefully verified. Nevertheless, since the impairment of goodwill is absent in the companys financial, its fluctuations cannot be determined properly. Transactions associated with related parties Moreover, higher the engagement of an authority in a transaction, riskier it becomes to find out the same. Therefore, even if maintenance of strong internal controls is implemented, it will become simpler for the company to turn around the situation for the purpose of its self-interest (Matthew, 2015). Hence, additional audit processes must be undertaken together with an enhanced check on the scale of such transactions Risk of miscalculation of foreign currency Such risk is a further dimension of risk that offshore investors must take into account. Even though the risk of foreign exchange specifically caters to the undesirable movements that may result in losses, it can be beneficial for the company to benefit from such situations with the significance for additional value and beyond that of a pre-existing stagnant investment (Matthew, 2015) Portfolio of intellectual property Therefore, if the value of same was present in the financial statement of the company, it would have assisted in reflecting the materiality level of risk that can allow an auditor to plan corrective actions in contrast to the same. Inventories The company has easily attained the position of overinflating its inventory in order to affect its net income by exaggerating the net earnings for the accounting period. This material risk must be identified by the auditor because it can allow the company manipulate its accounts for its own interest and safeguard itself from legal actions (Nanosonics, 2017). Such evaluations require strict and enhanced audit plan that plays a key role in detecting such material misstatements. Moreover, if such risks remain unidentified, the company may attain the position in influencing other segments as well that can avoid stakeholders in making valuable decisions (Matthew, 2015). Conclusion Auditing standard 300 can be thought of as the godfather of the comprehensive processes mentioned above, which decides the planning of an audit of the financial report. In the early stages of auditing processes that is planning, the auditing partner and its staff accumulate and get familiar with the company and its environment. This helps to detect material misstatements related to the company article. The ending of the planning phase is followed by interaction with the management about the recorded data during the planning term and those charged with governance (Niemi Sundgren, 2012). If the management is lenient in such cases or the auditing partner finds out that association with the current company is harmful for its professionalism then it can choose to dump the company with a notice to the management. Investigative procedures and proportional loom should be the weapons of the auditor against risks and prior material misstatements. These are the comprehensive procedures prescri bed by various accounting and auditing which need to be followed by the auditing partner prior and in the duration of conducting any audit. References Baldwin, S. (2010) Doing a content audit or inventory. Pearson Press. Cappelleto, G. (2010) Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Elder, J. R, Beasley S. M. and Arens A. A. (2010) Auditing and Assurance Services. Person Education, New Jersey: USA Fazal, H. (2013) What is Intimidation threat in auditing?.[online]. Available from: https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ [Accessed 6 March 2017] Gay, G. and Simnet, R. (2015) Auditing and Assurance Services. McGraw Hill Geoffrey D. B,Joleen K,K. Kelli S. and David A. W. (2016) Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors. Accounting Horizons. [online] 30(1), pp. 143-156.Available from https://doi.org/10.2308/acch-51309 [Accessed 5 March 2017] Hoffelder, K. (2012) New Audit Standard Encourages More Talking. Harvard Press. Kaplan, R.S. (2011) Accounting scholarship that advances professional knowledge and practice. The Accounting Review [online]. 86(2), pp. 367383. Available from https://doi.org/10.2308/accr.00000031 Lapsley, I. (2012) Commentary: Financial Accountability Management. Qualitative Research in Accounting Management. [online]. 9(3), pp. 291-292. Available from https://doi.org/10.1111/1468-0408.00081 Livne, G. (2015) Threats to Auditor Independence and Possible Remedies. [online] Available from: https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full [Accessed 6 March 2017] Manoharan, T.N. (2011) Financial Statement Fraud and Corporate Governance. The George Washington University. Matthew, S. E. (2015) Does Internal Audit Function Quality Deter Management Misconduct?. The Accounting Review. [online]. 90(2), pp. 495-527. Available from https://doi.org/10.2308/accr-50871 [Accessed 5 March 2017] Merchant, K. A. (2012) Making Management Accounting Research More Useful. Pacific Accounting Review. [online]. 24(3), pp. 1-34. Available from https://doi.org/10.1108/01140581211283904 [Accessed 5 March 2017] Messier, W and Emby, C. (2005) Auditing Assurance Services: A systematic approach. McGraw-Hill. Nanosonics. (2017) Nanosonics Annual Report 2017 [online]. Available from https://cdn2.hubspot.net/hubfs/2616865/Investor%20Centre%20-%20Annual%20Reports%20and%20Presentations/8045NANO_Annual_Report_2017_A4_Singles_Web_FA2.pdf [Accessed 7 April 2018)] Niemi, L. and Sundgren, S. (2012) Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs. European Accounting Review. [online]. 21(4), pp. 767-796. Available from https://doi.org/10.1080/09638180.2012.671465 [Accessed 5 March 2017] Roach, L. (2010) Auditor Liability: Liability Limitation Agreements. Pearson.
Saturday, March 21, 2020
Study Guide For Double Helix Essay Sample free essay sample
Part I: Due Friday. January 25th 2013. Type or Hand Write in Ink.Research Huntingtonââ¬â¢s disease and reply these inquiries. ( 10 platinums ) a.Make this first! What is Huntingtonââ¬â¢s DiseaseB. How is it caused on a familial degree? Be specific about the chromosome # . familial mutant. dominant or recessionary. and opportunity of inheriting the upset. c. What are symptoms?d. Is at that place a remedy? What are interventions?**Include citations from at least 2 dependable beginnings. Part II: Due ______________________ . Reading Guide Questions and Essay *Be certain to include page Numberss and quotation marks from the novel. when appropriate. to guarantee a complete reply and full recognition.1. What is the connexion between what Wyatt Transgenics Company does and the mention to the amusing ââ¬Å"The Swamp Thingâ⬠? ( 2 platinums ) The connexion between Wyatt Transgenics and the comedian is that in the company they alter organismââ¬â¢s cistrons and thatââ¬â¢s what had happened to the Swamp Thing ( pg 64 ) 2. We will write a custom essay sample on Study Guide For Double Helix Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What does the term ââ¬Å"transgenicâ⬠mean? ( 2 platinums ) Transgenic is when an being is altered by holding a cistron from another species transferred into the original being. ( pg 64 ) 3. How do the scientists make the animate beings develop the coveted proteins? How do scientists entree the proteins? Supply the 3 exact inside informations. ( 4 platinums ) The scientist make the proteins by giving the coneies the transgenic cistrons. so in the coney the cistrons make the coneies produce the proteins in their milk. and so they milk the coneies and sublimate the proteins out of the milk. ( pg 67 ) 4. How can the proteins from the animalsââ¬â¢ milk be used? ( 2 platinums ) The proteins can be used for interventions for arthritis and malignant neoplastic disease and several other conditions that affect the immune system. ( pg 67 ) 5. When was proving for Huntingtonââ¬â¢s disease foremost made legal? Explain how Eliââ¬â¢s parents were able to acquire him tested. ( 2 platinums ) Huntingtonââ¬â¢s disease was foremost made legal in 196 8. Eliââ¬â¢s parents were able to acquire him tested so immature because they said it was Eliââ¬â¢s father acquiring tested because he was over 18. 6. Based on the novel. what is a Chimera? ( 2 platinums ) A Chimera is a being that is created by a recombination of Deoxyribonucleic acid from different beginnings. ( pg 189 ) 7. How does the term Chimera relate to Eli and Kayla? ( 2 platinums ) The term Chimera relates to them because both of them were made because Eliââ¬â¢s ma had Huntingtonââ¬â¢s so they ââ¬Å"madeâ⬠both of the childs. 8. What is the familial marker for Huntingtonââ¬â¢s disease? ( 2 platinums ) The familial marker for Huntingtonââ¬â¢s is huntingtin. 9. Should the Acts of the Apostless of Dr. Wyatt be considered legal? Why or why non? ( 4 platinums ) Yes. because it was for the interest of non acquiring Huntingtonââ¬â¢s. It should be legal because that manner Eli would non hold had to fight through the disease. 10. What are the names of the bases notated as C-A-G? ( 2 platinums ) The names are cytosine-adenine-guanine. 11. Make you hold with the handicapped adult male mentioned in the epilogue? Why or why non? ( 4 platinums ) Yes. because he says there is nil incorrect with holding downââ¬â¢s syndrome so why would people desire to halt this disease because they donââ¬â¢t harm anyone. 12. If you were in Eliââ¬â¢s place. would you take to be tested for Huntingtonââ¬â¢s? Explain why or why non with points mentioned in the book. ( 6 platinums ) I would state yes. Even though I would be afraid to cognize the truth its better to cognize in front of clip alternatively of it merely get downing to go on one twenty-four hours. Besides because he would desire to protect the kids he would hold. 13. Describe how Dr. Wyatt made certain that Avaââ¬â¢s babe would be negative for Huntingtonââ¬â¢s disease. There are 2 specific stairss. ( 2 platinums ) He made certain by taking her eggs and happening which 1s would non hold the cistron and so infixing the sperm that would be besides non hold the cis tron.
Thursday, March 5, 2020
Colour composition and Polarised Light
Colour composition and Polarised Light Introduction Colour and light are two inseparable factors and especially for those in the field of photography. The ability to achieve a perfect composition of colour and strike a balance between colour and light always poses a challenge to many people. How well these two aspects balance largely determine the outcome of the process. This discussion looks at these two very important aspects and how once can achieve balance between them to get that perfect shot.Advertising We will write a custom research paper sample on Colour composition and Polarised Light specifically for you for only $16.05 $11/page Learn More Colour While every aspect of photography is important, colour and light are the most fundamental (Verity 23). Colour plays a significant role in determining the content of any picture in terms of emotions. Just by looking at the colour composition of a photograph, it is possible to easily depict the mood that the photographer intends to create. Every colour has a meaning and depending on how much it has been emphasized, an onlooker can easily derive a message from it. Bright colours like orange and red for instance are a depiction of happiness and excitement. Dull colours on the other hand create a refreshing, relaxing and cool mood. Colour yellow does not create excitement like red does neither is it a colour of relaxation like blue and green are. Instead, yellow brings about a feeling of warmth Other than creation of moods, colours are also used to create certain desired effects. Depending on the angle of the camera together with the proper framing, it is easy for a photographer to draw great attention to a subject that though is brightly coloured. For example and Indian woman wearing beautifully coloured sari can have the right colours in the sari captured in such a way that the draw attention. One can also use contrasts of colours to create dynamic patterns and designs. Colour contrasts are always catchy to the eye so that it tends to explore the various colours contrasted. Light also influences colour composition by and large. For instance on sunny day you may want to concentrate on bright colours like red and orange. However, for a dull cloudy day a combination of saturated colours will work best. The amount of exposure that you give when taking a photograph also influences the colour composition and consequently the final product (Popular Mechanics 23). Therefore if you would like to have some colours subdues, then you may allow more light to pass. On the other hand, when intending to emphasize particular colours less light should be allowed so that such colours can stand out. Light Light is said to be an electromagnetic wave that moves through vibration that could be as long as 360 degrees. By definition, light is a radiation that is electromagnetic in nature, which the human eye is able to perceive. Light travels in the form of a wave. The different speeds at which these waves of light travel are perceived as different colours by the human eye. Polarization of light refers to the direction taken the wave of light when it is vibrating.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Usually, when the wave of light is undisturbed, it tends to move and vibrate randomly. The wave of light experience constant changes as it moves buy depending on the medium through which it is passing, it may be polarized in a number of ways. One way in which light is polarized is limiting the direction of vibration so that the wave is only able to vibrate in only on direction. The outcome of such polarization is that the light gets in through a medium is not the same as the one that comes out on the end side of the medium. Filters are responsible for polarization of light and they do son in varying ways. Some filters polarize by filtering particular colours so that they are no longer visib le in the wave of light. Two filters placed together with one bring on top of the other have the effect of being opaque or transparent to light. If these filters were to be turned round, then the light passing through the filters can be sort of turned off and on. There are those filters that are made in such a way that they do not allow transmission of light. They are known as crossed polarizers. These filters are such that when one allows light form a horizontal angel, the other allows from a vertical angle and thus preventing transmission. Relationship between Light and Colour Having discussed colour composition and polarization as two independent concepts let us now shift focus on the relationship that cist between colour and light. It has been said that light has a nature that is considered triple. This is a common argument especially by photographers (Konnen 87). By this they mean that light has three very essential aspects that are the quality, the direction and the colour. Ho w well one is able to master the three aspects will determine by and large the final images produced and whether ort not one will be able to achieve certain desired effects like the dilution of some colours for purposes of creating certain moods (Hirsh 78). According to the research and discovery of Isaac Newton, ordinary light as perceived by the human eye has seven rainbow colours namely, red, yellow, green, blue, indigo, orange and violet. Light is therefore a combination of different colours. What appears as pure white light as perceived by the eyes of a human being is light that has these colours well balanced. However, it is not always easy to have light with these balanced colours as the constantly get altered as they travel in form of waves. The colour of light has a great impact on the mood that an image taken has. It is of great importance therefore for any photographer to understand the concept of lighting and colour composition to use them to his advantage and create the desired effect.Advertising We will write a custom research paper sample on Colour composition and Polarised Light specifically for you for only $16.05 $11/page Learn More Another very important aspect that must be looked at is what is known as saturation of colours. Simply put, this is the concentration of a given colour. This is also used to mean how intense a given colour is. This means that colours that tend to be very vivid or highly conspicuous are considered saturated. Colours that are somewhat dull on the other hand are considered unsaturated. Lighting affects saturation of colours so that polarized light may reduce saturation so that pretty much of the colour is diluted and the vice versa is true. Being aware of the existence of this concept, it then becomes important to for photographers to know how to control saturation and use it to their advantage in order to achieve the desired effects and moods. The time of the day by and large affects satura tion of colours. This is because the sun being the source of light is at different intensities at different times of the day. When the sun is rising in the morning, the colours at that time tend to be saturated. This is also the case in the late afternoon. Colours however tend to be less saturated at midday. Therefore, if you were taking the photograph of a landscape, the best time to take the photo would be very early or late afternoon when the sun is about to set to achieve highly saturated colours. One may also use a filter to alter the saturation of colours. Polarizers are used to increase the intensity or saturation of colours. When light is polarised it has the effect of diluting colours. Thus use of polarisers will help reduce the amount of polarized light coming ion the surface of the image being photographed thus increasing the saturation. Conclusion It is indeed of great importance that photographers grasp the concept of polarisation of light and colour composition really well. This is because it is the only way to achieve the best images possible. When one is not clear about either of these two aspects, then they may fail to achieve the desired results in their photographs. Any poor picture that is produced by a photographer is as a result of failure to balance these two aspects and this makes it all so vital. It is only through experience that one is bale top master these aspects properly. Photography is an art that is perfected over time through constant practice. Hirsh, Robert. Exploring Colour Photography: From Films to Pixels. London: Focal Press, 2010. Print.Advertising Looking for research paper on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Konnen, Gary. Polarised Light in Nature. New York: CUP Archive, 1985. Print. Popular Mechanics. ââ¬Å"Hearst Magazines.â⬠Volume 76, No 3. New York. Sep 1941. Verity, Enid. Colour Observed. Michigan: Van Nostrand Reinhold, 1980. Print.
Tuesday, February 18, 2020
Corporate finance Essay Example | Topics and Well Written Essays - 2000 words - 2
Corporate finance - Essay Example What is however important to note that these crises were largely unanticipated as they emerged due to the subprime mortgages which form a very little percentage of the overall activity that take place in the financial markets. This therefore raises the question of how many investors actually mispriced the risk that has to be included into the pricing of the securities given the fact that market participants always form rational expectations about the future equilibrium prices. Rational Expectations theory forms the basis of some of the most important macroeconomic models in recent times. The formation of the efficient market hypothesis is also one of the macroeconomic models which utilizes the rational expectations theory and assert that market participants always form rational expectations about the future equilibrium prices. Thus it is useless in predicting the future financial crises as the market participants already discount such future information into their risk calculations.(Hui & Lui, 2002). However, despite such theoretical assumptions, the current global financial crises were more of a shock for most of the participants as they emerged out of blue and affected almost every market on the earth. This paper will attempt to discuss the question of predicting the future financial crises in the light of efficient market hypothesis and rational expectations and will attempt to answer the question by considering the current global financial crises. The current financial crises has slowed down the pact of economic growth in many countries including US and UK and many governments have to inject money in order to save their financial systems from complete collapse. These financial crises apparently emerged due to the imprudent banking practices and resulting lending into the subprime mortgage sector. Over the period of time, the competition for banks became stronger and banks, thanks to de-regulation, were allowed to engage themselves into practices which
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