Friday, May 8, 2020

Student Written Procrastination Essay Samples

Student Written Procrastination Essay SamplesStudent written procrastination essay samples can be a very good way to get some inspiration for your own written pieces. I used to get a lot of these before I wrote my first one and I am sure you can, but what if you have never written one?Writing is not something you learn in school. You learn how to compose sentences and paragraphs and sometimes that is enough, but most writers will go on to write longer pieces that take them far beyond the ability they picked up early on. There are some very good reasons for this, and while they may seem obvious to some, the truth is that very few writers who start out thinking they are good at writing actually get better over time.For this reason I always recommend that writers use the many student-written procrastination essay samples that are out there as a way to keep themselves motivated. Yes, these are some great materials that will help motivate you to write, but the real key is to write, and to write a lot.Of course if you are just beginning to write, or if you just do not feel like writing any more than is absolutely necessary, I would suggest that you at least try to write something every day for a month or so. At first this may seem a little bit unrealistic, but it is something that you can do. It also helps to give yourself something to look forward to, which is a great motivator.After a month or so I would also suggest that you give yourself an actual act of discipline to begin writing again. You will probably be tempted to write a piece and let it sit for a week and a half or so, then decide that it is not good enough. That might have been the case a week ago, but today, when you finally sit down to write you should make sure that you are fully committed to writing.In other words, before you actually sit down to write you should spend about an hour (or two or three) reading some of the student written procrastination essay samples that you will find. This will help you see if there is something you want to write that you have never written before.Another thing you will notice is that many of the writing samples I talk about encourage you to make sure that you put the work in by doing some writing yourself. By practicing with a pen or by writing out a rough draft you will begin to realize how much easier writing is and how much better you will be at it if you really get into it.One last thing you will notice is that often the one that has the greatest success at writing these days will be one who takes his time. This will not only save you a lot of time, but will also make sure that you get all the inspiration you need. With all of the available student written procrastination essay samples out there you should be able to find some that will work for you.

Tips For Describing an Essay on Beowulf

Tips For Describing an Essay on BeowulfDescribing an essay is much the same as describing a sample of descriptive essay on Beowulf. If you are writing the essay on Beowulf, you need to make sure that you are actually writing an essay on Beowulf. You can never assume that the essays you are reviewing are written for you because of the fact that they will contain references to subjects and events in which you do not have the expertise.When it comes to writing someone else's essays, you need to go ahead and prepare your own content to use in the paper. You should prepare it from your expertise. In case you do not have any expertise in the subject, you might want to consider contacting the person to whom you are writing the paper for more information.In order to properly describe an essay on Beowulf, you need to be able to give various types of examples in which you would like to write the descriptive essay on Beowulf. You should be able to write a sentence which is followed by the word 'like' to make it possible for you to differentiate between the two. You also need to use descriptive words as much as possible.It would be best to follow the standard styles for writing descriptive essays. It would be best if you follow several essay guidelines. Some of the tips that you need to consider are repetition, information, main ideas, and structure. It would be best to write with a variety of sentences and paragraphs so that it can be easier for you to compare them.You should always remember that you will be using examples from Beowulf to help you with your essay. When you are reviewing samples of descriptive essay on Beowulf, it would be good to keep a notebook with a pen nearby so that you can write down the examples as you review. Thisis a great way to stay organized and to remember the topics you are reviewing.In addition to examples of descriptive essay on Beowulf, you need to be able to write a topic outline for your essay. You need to consider how long your essay w ill be. You should be able to provide ideas for the length of your essay, which will help you write a good and appropriate topic outline.You should also include information in your topic outline which will allow you to include specific details about what you plan to write. This will make it easier for you to write a good essay for a literary publication. You should include such information as topics and points that are worthy of being included in the writing sample.The most important aspect of describing an essay on Beowulf is to be able to use the appropriate keyword. You should be able to use this keyword so that your work will be published. This is a very important factor because only then will it be possible for you to receive a literary award. This is why it is very important to consider the correct keyword in your research.

Wednesday, May 6, 2020

Legal Drinking Age - 2466 Words

Legal Drinking Age, 18 or 21? People have always wanted what they cannot have. Starting in 1984, this is the attitude most lawmakers in America have taken with respect to underage drinking, since it was the time when many states changed their drinking age from eighteen to twenty-one. Lawmakers thought that if you raised the drinking age, people could drink more responsibly, because as you grow older, your brain matures and with maturity comes responsibility. Although this law, passed not even twenty years ago, was made for the safety of young adults, people now are arguing to have the law returned to the age of eighteen. Many college students, professors and teachers have a lot to say about this topic. From John McCardell, former head of†¦show more content†¦The ideal of potential and prudence fit in with the fact that lawmakers can not single-handedly pick out who is mature enough to legally consume alcohol at the age of eighteen. With more developed brains at twenty-one, the risk for drunk driving and making poor decisions while under the influence are lower. According to the Mother’s Against Drunk Driving Association, the MADD, an estimated twenty-three thousand lives have been saved from the elevated age of drinking since it the law was passed in 1984. Although it has saved lives, McCardell says that â€Å"(raising the drinking age to twenty-one) forced alcohol consumption behind the closed doors of dorms and fraternity basements. Always unsupervised, done in secret and too often excessive, this style of drinking has no doubt been responsibility for the alarming rise in rates of so called ‘binge’ drinking seen at colleges† Looking further into McCardell’s statement, TIME magazine says that data does not show that binge drinking has gotten worse since states raised their drinking age. John Schulenberg of the University of Michigan and Jennifer Maggs of Penn State say, â€Å"During the past two decades, despite many social, demographic, politica l and economic changes†¦rates of frequent heavy drinking among those ages nineteen to twenty-two have shifted little.† Having the ideal of prudence, lawmakers have to take statistics under consideration. They have to choose the option of lettingShow MoreRelatedThe Legal Drinking Age: 18 or 21?1770 Words   |  8 Pages When someone turns 18 they acquire certain rights. They can vote for legislation, enroll in the military and buy a house. Before 1984, they were also allowed to buy alcohol.   This all changed when President Reagan signed the National Minimum Drinking Age Act of 1984. This act stated that the drinking age would change to 21 and it has remained that way since. There has been controversy on the effectiveness of the law because most people drink before they turn 21. Which side is right? Was ReaganRead MoreMicroeconomics Essay- Suppose the Government Raises the Legal Drinking Age in the Uk from 18 to 21. Conduct an Economic Analysis of This Policy to Examine Its Impact on Affected Markets.1260 Words   |  6 PagesSuppose the government raises the legal drinking age in the UK from 18 to 21. Conduct an economic analysis of this policy to examine its impact on affected markets. With reference to the above statement, if the UK government were to increase the legal drinking age from 18 to 21 there are two markets that would mainly be affected- the producers, which is the alcohol industry as a whole and the consumers who are the UK citizens between the age of 18 and 21. A market is a group of buyers and sellersRead MoreThe Legal Drinking Age Should Not Be Lowered988 Words   |  4 PagesThe Legal Drinking Age Should Not Be Lowered There are copious amounts of people who believe that the legal drinking age should be lowered to eighteen. Others think the drinking age needs to remain the same. A few of those also conclude the legal age of adulthood should be raised to 21. The belief is if the adolescent brain has not matured enough to support alcohol use by age 21, it cannot make the responsible decisions required at 18 years of age. Voters should make the decision toRead More The Drinking Age Should NOT Be Lowered Essay1006 Words   |  5 Pagesminimum legal drinking age. Choose Responsibility, a group founded by John McCardell, proposes that upon completion of a 40 hour course to educate young people about alcohol, 18, 19, and 20 year old people should be licensed to drink. The Amethyst Initiative, part of Choose Responsibility, is a petition to Congress to rethink the minimum legal drinking age. Several college leaders have signed this petition in the belief that lowering the minimum legal drink ing age will reduce binge drinking on collegeRead MoreShould The Legal Alcohol Age Be Changed?1560 Words   |  7 Pages To fight for our country at the age of 18 and seeing things that only you could imagine in the battlefield. Coming home from deployment and just wanting a simple beer for your hard work but not being able to buy any because you are not 21 years of age. How is that fair to the men in the military forces? Fighting for our country’s freedom but not being able to have a few beers with your closest friends and family members. The topic of the legal alcohol age being changed has been a great topicRead MoreKeeping the Minimum Legal Drinking Age1283 Words   |  6 Pagesminimum legal drinking age in the United States or not. Many Americans forbid the idea of legalizing the drinking age so that it would be profitable to the businesses. Likewise, there have been many advantages and disadvantages of why should the government allow young adults drink under the age of 21. To prevent this issue, many Americans have provided reasoning that will support the idea of keeping the minimum legal drinking age where it is now. The government should maintain the minimum legal drinkingRead MoreThe Legal Drinking Age Should Be Lowered From The Age Of 21 Essay980 Words   |  4 Pagesconsidered â€Å"adults† cannot even make their own decisions? The drinking age on alcohol is a controversial social and cultural issue in today’s society; all fifty states have a minimum drinking age of 21. The legal drinking age should be lowered from the age of 21 to 18 allowing young adults to be granted the right to drink in restaurants, bars, at social events, in the comfort of their own home, and so on. If anything, lowering the legal drinking age would have a positive impact on the United Sates economyRead MoreLegalizing the Drinking Age to 181624 Words   |  7 PagesLegalizing the Drinking Age to 18 When people turn to the age of eighteen, they are finally considered an adult. They can join the army, have the right to vote, buy cigarettes or tobacco products, get a tattoo and even die for our country, but they aren’t allowed to buy alcohol? A person can be responsible enough to live on his or her own, make money, pay bills, and yet they are not old enough to purchase or consume any type of alcohol. Underage drinking has been a major controversial issue forRead MoreThe Generations Of People Who Were Born After 1984 Have1284 Words   |  6 PagesThe generations of people who were born after 1984 have only known the minimum legal drinking age (MLDA) to be 21 years old. But, it was not so long ago when the minimum legal drinking age was 18. In 1984 Congress passed the MLDA Act as a result of the rise in drunk driving accidents involving teens and alcohol related deaths. This Act ultimately made the states raise their MLDA to 21 from 18 for fear of losing federal highway fun ds. There have been many debates about it and whether or not it shouldRead MoreThe Minimum Drinking Age Act1692 Words   |  7 PagesMinimum Drinking Age Act. This act stated that all states must raise their minimum drinking age to 21. Individuals under the age of 21 would now be prohibited from purchasing or being in public possession of any alcoholic beverage. Though not every state was keen on this idea, they all jumped to raise the minimum drinking age due to the government threat that they would lose up to 10% of their federal highway funding if they ignored the request. However, since the National Minimum Drinking Age Act was

The Flawed Arguments Of Anti Hunters - 958 Words

The Flawed Arguments of Anti-Hunters Hunting is the world’s oldest and most productive means of food, yet it has begun to take a turn from its originality. Most â€Å"hunters† do hunt for food, but the select few that specifically hunt for the sport and nothing else have begun to sway organizations to the concept of â€Å"Anti-hunting.† These institutions have concluded some very critical, and factual, evidence in their opposing arguments on the matter, but in some ways the argumentation presents weakness that has been overlooked; these flaws are menial, but need to be surfaced. These little defects within the following arguments justify the hunter’s right to hunt and harvest game, and Anti- Hunting organizations such as PETA (People for the Ethical Treatment of Animals) have stated multiple facts about the way hunting has turned against its inventiveness such as: sport hunting as an unnecessary form of cruelty, fair chase of animals, and hunters as conser vatives. First off, according to PETA, hunting has become nothing more than a violent form of a recreational activity, and vaguely they’re right; hunting has taken a vast turn towards â€Å"trophy hunting.† Although this is the case, what about those who hunt for trophies and then eat their kill as was the very means for hunting? Are they grandfathered in under those that do not eat their kill? PETA states that they are, yet those hunters are executing the correct hunting procedure, are Pollard 2 they not? The correct equation forShow MoreRelatedResponse to Hunter S. Thompsons Ferar and Loathing in Las Vegas1180 Words   |  5 PagesHunter S. Thompson’s Fear and Loathing in Las Vegas is a travelogue of sorts, due to the blurred lines between fiction and non-fiction, which deeply explores the status of the American Dream during the early 70’s, specifically 1971. Thompson states this purpose within the first three chapters of the book in the line, â€Å"Because I want you to know that we’re on our way to Las Vegas to find the American Dream.† (Famp;L pg 6) Although Thompson states in the beginning of the book that, â€Å"Our trip was differentRead More Secularism v. Spirituality in the Second Nuns Tale Essay3050 Words   |  13 Pagesshow off his writing abilities -- it is not simply a display of his incredible versatility as an author.   Chaucer uses this tale to contrast his anti-church sentiments within the Canterbury Tales; it show s his great respect for spiritual beliefs and benefits him in making his argument against the Church.   In essence, Chaucer is clearly defending his anti-secular position by showing his reverence and devotion to spirituality; his problems lie with the Church, not the faith. While very well known forRead MoreThe Vampire Lestat and the Problem of Eternal Damnation Essay3601 Words   |  15 Pagessuffering in Hell. It should also be noted that Jesus died for the sins of all baptised Christians, so confession is the only way that a sinner can remain in Gods light. Now that mortal sin has been explained, how is it relevant to Anne Rices anti-hero, the charismatic vampire, Lestat? As a vampire he is considered evil and perhaps to be automatically damned; but it is in the nature of the vampire to murder. It should also be noted that Lestat had no choice in becoming a vampire, he tells LouisRead MoreAbortion Pros and Cons7190 Words   |  29 Pagesdata and it is correct, there has been a surprisingly stable majority of opinion with the American people within the past 30 years that rejects the free of compromise positions with both sides of abortion, people who speak or write in support of the argument. There are big majorities that think abortion should be available and legal during the early months of pregnancy. They think it should be legal when the reasons are weighted on rape, incest, probability of serious birth defect, or serious dangerRead MorePunjabi9291 Words   |  38 PagesIn Thoreaus essay, On the Duty of Civil Disobedience, Gandhi found confirmation of his views on the coerttive features of the state on the individuals obligation to his own conscience.From Thoreau and Ruskin. Gandhi wrote I could find out arguments in favour of our fight. John Ruskins Unto This Last was yet another source of inspiration for Gandhi. Buskins moralistic critique of the so-called science of the political economy of selfinterest brought about an instantaneous and practical transformationRead MoreCritically Evaluate the Arguments for and Against Mining and Export of Uranium8786 Words   |  36 Pagesthey took office. In the absence of open, inclusive and evidence based policy making, the Newman LNP government has set up the Uranium Implementation Committee. The Committee has not sought broad community input and has not been asked to assess the arguments for and against uranium mining in Queensland. The Committee’s mandate is the far narrower task of recommending how uranium mining should be managed, not whether it should oc cur. Why should Queensland forego the economic benefits of uranium miningRead MoreInfluence of Immigration on the American Culture and Language14362 Words   |  58 Pageseast coast increased, resources were gradually depleted. Did it matter? No. There were still inexhaustible acres in the limitless West. The abundance of untapped natural resources on the American frontier attracted not only farmers, but also game hunters, fur trappers, gold and silver miners, lumberjacks, and cattle ranchers. The buffalo was hunted to near extinction, millions of acres of forested land were cut and burned, and rivers were polluted. Still America is rich in natural resources. ButRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesRadical Reform Michael Adas, ed., Agricultural and Pastoral Societies in Ancient and Classical History Jack Metzgar, Striking Steel: Solidarity Remembered Janis Appier, Policing Women: The Sexual Politics of Law Enforcement and the LAPD Allen Hunter, ed., Rethinking the Cold War Eric Foner, ed., The New American History. Revised and Expanded Edition E SSAYS ON _ T WENTIETH- C ENTURY H ISTORY Edited by Michael Adas for the American Historical Association TEMPLE UNIVERSITYRead MoreMerger and Acquisition: Current Issues115629 Words   |  463 Pagespreliminary results, including summary statistics and betas for the sample of target stocks. Section 7.5 presents the results of the econometric modelling, while section 7.6 examines the findings on volume. The final section summarizes the main arguments of the chapter and draws together the conclusions. 7.2 PREVIOUS RESEARCH AND THEORETICAL BACKGROUND There is a large body of evidence demonstrating that target company shareholders earn substantial excess returns around takeover announcementsRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesquestions – as offered in the eighteen chapters which follow. The structure of the book is designed to take the reader through each of the questions in turn. The sequencing of the chapters is therefore significant. We have sought to build the book’s argument in a cumulative way such that it will provide guidance in generating effective marketing performance within a strategic framework – once the reader has worked through each chapter in turn. Against this background we can specify the book’s aims as

Performance Management and Performance Appraisal- MyAssignmenthelp

Question: Discuss about thePerformance Management and Performance Appraisal. Answer: Performance management and performance appraisal are two common terms that form the spine of human resource management. The two terms are interconnected and provide the basis through which managers and employees fulfil their roles within the organization and by so doing, achieve the set goals and objectives. Performance management refers to the process through which managers and employees work in unison through planning, monitoring and evaluation of their performance as well as collective contribution to organizational development. On the other hand, performance appraisal refers to the process through which an employees performance is evaluated against set standards with the aim of spotting areas that need improvement (through training) as well as promotion, demotion or layoff (Bernardin Wiatrowski, 2013). From the two definitions, it is evident that the two concepts are differentiated by a few characteristics. The fundamental difference between performance management and performance appraisal is that the former is a process whereas the latter is a system (Toppo Prusty, 2012). Performance management is a process in that it is manifested in every organizational process with no limitations. As long as work is going on in the organization, performance management is also running. On the other hand, appraisal is a system that applies specific parameters in respect to a documented criteria and standards. Performance appraisal is a tool used by the management to increase efficiency through application of rewards and promotions whereas performance management is a strategic tool that is laid down in the organizational culture (DeNisi, 2000).The core essence of appraisal is to track individual performance and document the results. On the other hand, performance management is concerned with strategically positioning the organization to communicate certain cultures and values. Performance management is an exclusive responsibility of the human resource department of the organization. The HR department is the one tasked with monitoring and evaluating performance and taking the necessary measures in line with the outcomes (DeNisi, 2000). On the other hand, performance management is a role taken by all managers who oversee the day to day organizational activities across all spheres of the organization. The managers can influence operations in line with organizational goals and objectives and by so doing, replicate a certain performance pattern that is to be followed by the junior employees. Performance appraisal is periodical while performance management is a continuous exercise (Toppo Prusty, 2012). For most organizations, appraisals are carried out annually or bi-annually depending on the need for human resource as a result of expansion, replacement of transfers. On the other hand, performance management is a running process that is tied to the organizations existence. As long as the organization is operational, performance management is always present. Performance appraisal employs and individualistic approach and the outcomes are instant. For appraisal, it is an individual performance that is evaluated and the results documented at the end of the session so that the employee(s) can be promoted, fired or demoted (Buller, McEvoy, 2012). On the other hand, performance management applies a more collective approach and the outcomes are always forward looking. This is because performance management assesses individuals in relation to the systems and processes and seeks gradual improvement. In the same context, performance appraisal has predetermined outcomes that have to be met by the individual while performance management is more flexible. Performance management and appraisal present managers and employees with various challenges. For managers, employee resistance is a common challenge (Gruman Saks, 2011).Appraisal and management can be viewed as a process of re-interviewing the employee(s) and as such, it can be received negatively. More often, employees can feel uncomfortable with the scrutiny that comes with the processes and as such, they may resist in some ways. Another challenge for managers is maintaining neutrality/fairness. Although appraisal and performance are guided by organizational provisions, dealing with employees whom you have worked with for long and even formed friendships with can subject you to bias (Guest, 2011). Equally, managers can be tempted to overlook past shortfalls in favor of present or recent individual performances. Another challenge for managers is maintaining positive relationships with employees after the processes. As earlier stated, the outcome of appraisal and performance management can be as fatal as demotion. Consequently, managers may develop a feeling of guilt and this may escalate into negative relations with employees who have been negatively affected (Mone London, 2014).Equally, managers face a dilemma on the right scheduling for appraisals. In most organizations, the period is known and as such, employees can save their best for the period approaching the actual day. Consequently, managers can fail to meet the set goals and objectives due to disguise of behavior or performance by employees. For employees, performance management and appraisal can subject them to undue feedback or negative ratings. This is because the processes can be infiltrated by managers with ill motives who would want to use the exercises to favor certain individuals at the expense of others. This can lead to wrongful dismissal or demotion (Daley, 2012). Another challenge for employees is the possibility of receiving feedback and rating based on group or departmental performance. Some of the individual shortfalls may emanate from the organizational structure rather than individual character or competence, yet they affect individual rating and feedback. Another problem for employees is that there is no appeal mechanism (second chance). Any faults that might have occurred in the process and which are not of the employees making cannot be reversible since the processes are one-off (Bititci et al., 2012). Performance appraisal and management are executed with one goal in mind; helping the organization achieve its goals and objectives. Performance management ensures that all the processes are running in line with organizational goals. Any flaws detected in the system are addressed gradually to avoid any impasses (Buller McEvoy, 2012).On the other hand, performance appraisal ensures that the company has the right group of employees in terms of competence and behavior who fit in the firms culture and values. These employees are better placed to execute their roles and meet organizational goals and objectives both in the long and short term. Performance management and appraisal are tools for individual and collective improvement and skill development. Both processes are meant to empower employees and prepare them for future roles as well as adapting to any changes in the market (Armstrong Taylor, 2014). In appraisals, the feedback can serve as a motivational factor for promoted employees as well as their colleagues. When the employees are rewarded, they feel valued and ready to put on an extra effort to help the organization achieve their goals and objectives. Similarly, performance appraisal and management help the organization to get rid of underperforming employees and replace them with more productive ones. By doing this, the company increases the chances of success since unproductive employees are a liability rather than an incentive to the company. The role of the HR is policy formulation. The department lays down the necessary policies and guidelines that guide the entire processes (Armstrong Taylor, 2014).These policies determine the scheduling, standard measures as well as rewards that should be applied to each individual or the entire organization in order to achieve the set targets. Through policing, the HR is able to stay in touch with the current trends in the market and tailor performance management and appraisal to meeting these conditions. Secondly, the HR is directly involved in execution. The department conducts the appraisals and makes recommendations to the top brass for appropriate action depending on the outcomes. The HR department also plays the role of monitoring both processes. Whereas the outcomes in appraisal are instant, their role does not end at this point. Instead, the HR continuously monitors the progress of each employee in their new roles to see how they are fitting in their designations (Daley, 2012). In this context, the HR also has the responsibility of monitoring employee performance (performance management) and applying improvement tools such as training and inductions so that in the end, all employees are working towards a common goal. Through continuous training, monitoring and assessment, the HR sets up the organization strategically to have a competitive advantage while moving fast towards achieving organizational goals and objectives. Lastly, the HR is involved in research and development to discover new practices that aid future procedures. This also helps the organization to stay in touch with the labor market patterns and overcome barriers associated with obsolescence. References Armstrong, M., Taylor, S. (2014).Armstrong's handbook of human resource management practice. Kogan Page Publishers. Bernardin, H. J., Wiatrowski, M. (2013). Performance appraisal.Psychology and Policing,257. Bititci, U., Garengo, P., Drfler, V., Nudurupati, S. (2012). Performance measurement: challenges for tomorrow.International Journal of Management Reviews,14(3), 305-327. Buller, P. F., McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight.Human resource management review,22(1), 43-56. Buller, P. F., McEvoy, G. M. (2012). Strategy, human resource management and performance: Sharpening line of sight.Human resource management review,22(1), 43-56. Daley, D. M. (2012). Strategic human resource management.Public Personnel Management, 120-125. DeNisi, A. S. (2000). Performance appraisal and performance management.Multilevel Theory, Research, and Methods in Organizations: Foundations, Extensions and New Directions. San Francisco, CA: Jossey-Bass, 121-156. Gruman, J. A., Saks, A. M. (2011). Performance management and employee engagement.Human Resource Management Review,21(2), 123-136. Guest, D. E. (2011). Human resource management and performance: still searching for some answers.Human resource management journal,21(1), 3-13. Jiang, K., Lepak, D. P., Han, K., Hong, Y., Kim, A., Winkler, A. L. (2012). Clarifying the construct of human resource systems: Relating human resource management to employee performance.Human Resource Management Review,22(2), 73-85. Mone, E. M., London, M. (2014).Employee engagement through effective performance management: A practical guide for managers. Routledge. Toppo, L., Prusty, T. (2012). From performance appraisal to performance management.Journal of Business and Management,3(5), 1-6.

Tuesday, May 5, 2020

Earnings Management and Audit Opinion †Free Samples to Students

Question: Discuss about the Earnings Management and Audit Opinion. Answer: Introduction: The ethical requirements of APES 110 have been breached in this scenario as the professional ethics does not allow the practicing firm to disclose the information collected during the audit and assurance procedure about the client without taking prior permission from him. Mortdale accounting firm has conducted audit of several public companies from where he has collected working papers of the client. He has shared the information collected during the assurance procedure to peer reviewer Penshurst accountants for carrying out the assurance activity of mortdale. Although the information given was to conduct the working procedure of the firm and to check that all the procedure necessary for carrying out audit is being fulfilled but it should not be shared without the permission of the clients. Therefore mortdale should have taken prior permission from his clients before providing the working papers to his peer reviewer. Yes, the ethical requirements of APES 110 have been breached by the CPA as well as by the accounting firm. The accounting firm should not wholly rely on the words of the candidate applying to the entity rather should try to collect information about his past engagements. It is also important to know whether his interests are not in conflict with the objectives of the organization. In this scenario the local accounting firm should have made research about Jan Dungog, a CPA before providing him job in the organization. The firm should have tried of taking information from his previous employer for the reasons about leaving his past job. By collecting this information the firm should have been able to get information about the true reasons for the dissociation of the person with his previous job and get to know about the strength and weakness. So, the firm should have contacted the previous employer before employing Jan for the position. The practicing accountant has breached the ethical requirements of the standards as he is not allowed to solicit its clients about his other engagements and advertising about the other form of services he is providing. A professional accountant should be independent of his objectives and opinions. He should not be influenced by any factors while conducting his audit and assurance services. This can lead to biased opinion on the true position of the entity towards its stakeholders. In this case wendal sailor contacted the firm in which he was providing audit and assurance services for considering about the other services which he provides apart from providing audit opinion before giving his final audit opinion for the entity. This was against the ethical standards of the professional accountant because this will affect the independent opinion formation about the actual picture of the engaging firm in exchange of other benefits of the accountant. The professional standards are not affected in this case as the partner who is performing the audit procedure of the respective Non Profit Organization. He is not performing any management function rather holds only honorary position in that organization. As he is not in the management function and is not involved in decision making powers so it can be said that he is at independent position in the organization. Judith Durham is at the honorary position of the respective Non Profit organization which is not at anywhere related to the decision making position and can form independent view while providing audit opinion. Honorary position is where a person occupies a position for giving him honor but he does not have any power in making decision. So from the above discussion it is proved that he can perform audit procedure in the organization as he is not in any way affecting his independence. The accountant should not disclose the information of his clients without taking prior permission for the documents which he had collected during his engagements. Here the accountant has breached the ethical and professional standards as specified by APES 110 by transferring all the working papers to the acquiring audit firm. He does not have the permission to provide the information of his clients to the acquiring firm before taking permission from them about the related acquisition and if the client wants to continue with the acquiring firm then only he should provide the documents On acquisition of the firm, Ernie Dengate should have taken permission of his clients about the transfer of the working papers related to the audit procedure. Although he has taken permission before transfer of taxation working papers, he should also sought permission for the audit documents also. Therefore it can be said that the ethical requirements were breached. In this scenario the standard provided by APES 110 under section 290 which provides that the professional accountant should be independent in his views and should not be influenced while providing audit opinion. He can provide management services, taxation services and auditing services but is not allowed to provide all the related services to the same client. If he is providing management services to his client and is anyway related to the decisions of the organization then he should not provide audit procedure to the same organization. In this scenario Fred provides management services along with taxation and audit procedures and if providing management services affects the independence while providing audit and taxation services then it will be against the professional standards. Therefore a professional accountant should not provide management services along with taxation and auditing engagement. Hence we can say he has breached the standard. The professional standard is not breached in this scenario as the accounting firm can maintain the accounts of the organization in which it does not provide audit opinion on accounts. The accounting firm can provide the book keeping services. In this scenario all good chartered accounting firm has provided assistance in maintaining accounting records of the branch company. The branch company has inadequate computer facilities because of which proper records are not prepared. Therefore accounting firm has taken the services of maintaining the records of Branch Company. As the firm is not providing the assurance services to the branch company so the firm can provide the services for maintaining the accounting records for the same. If the firm was providing book keeping services along with auditing engagements then it affects the independence if the accountant. Professional accountant has breached the standards as per APES 110 under section 150. Where the professional accountant indulges in illegal activities by which he brings disrepute to his profession it will be said that the person has adversely affects the reputation of the profession. In this the public accountant James Jameson is involved in fight and has assaulted a person in the drunken state. Also he has acted in disorderly behavior while attempting drive off. Because of this behavior he was convicted and been sentenced for three months and his licensed has been suspended for 1 year. Therefore it can be said that the accountant has breached the standard of professional behavior by which we can say that he had not act diligently has brought the profession into disrepute. Hence we can conclude that there has been breach of professional standard by the accountant. Upon looking into the case we can say that the auditor can form a non qualified opinion on the issue as he has taken all the necessary steps in order to grab the information about the consumer position reflecting in the accounts where he was unable to take confirmations from them on the same. He has undertaken other audit procedure in order to confirm the consumer position that was in included in the sample. Undergoing the procedure he was satisfied about the true and fair position of the accounts. So we can say that a non qualified opinion can be expressed in this situation. The auditor should express a qualified opinion on this issue as the client is not providing assistance in verifying the position of property, plant and equipment. Where the accountant finds that he is not able to generate information on the true position of the accounts he should share the same with those charged with governance and where no satisfactory reply is not received and he is not able to form a suitable opinion on the same he should give a qualified opinion. Also the plant and property on which confirmation is not received comprises the major part comprising of 35%. So necessary disclosure should be made along with qualified opinion. The auditor should form a qualified opinion where the client has not disclosed about the presence of a contingent liability and which if takes the form of actual liability can harm the financial position of the client. The auditor should discuss the matter with the management and if the management does not discloses the contingent liability in its books then he should provide a qualified opinion on the same as it has the potential of affecting the financial position of the client and the information for the same should be provided to its stakeholders. Ann adverse audit opinion should be formed on this issue as the client organization does not have proper and inadequate internal control procedure for recording its cash sales which affects the true financial position of the client. Also the auditor cannot perform necessary audit test on the same which make the situation worse because of which the auditor is not able to form audit opinion on the true and fair position of the sales made by the client. Where the auditor is unable in collecting the information and finds that the defects are persistent in nature then he should form an adverse audit opinion. The auditor should form a qualified opinion where he finds that the he is unable to collect appropriate information on the balances and where it is difficult to ascertain the true and fair position of the financial statements. In this scenario the accountant could not confirm the opening balances as he was not engaged with the organization in previous financial year. Where he is unable to collect information about the opening balances with the previous auditor or with the management then he should provide the information for the same in his report. Not adhering to the accounting standards has the potential to affect the financial position as well as true position of the client position so adverse opinion should be expressed while reporting the issue in his report. It is unable to form audit opinion on the accounts where the client has not prepared the financial statements as per the standards prescribed. The auditor should state the matter with the management and if the rectifications are not made then he should form adverse opinion. The auditor should form a qualified opinion on this issue as the client is not following the appropriate accounting principles and following the principle which is not allowed by the Australian accounting standard. The client should have prepared the valuation of inventory as per the allowed accounting principle in order to disclose true position of the inventory at the year end. As the there is no proper disclosure of the valuation of inventory on which the auditor could express opinion on the same. If management does not change the method of inventory valuation the auditor should report the same in the report giving qualified opinion. Where the going concern position of the entity is not appropriate in the organization and client entity position in the financial statements states that its survival is difficult then the auditor should report the same in his report along with necessary facts and figures and reasons and circumstances stating a qualified opinion. As the major customer of the entity has gone into liquidation and also because of producing specialized product it is difficult that new customers will take their position so it can be seen that the going concern position is affected so providing qualified opinion is necessary. References Rahman, A. R. (2013). The Australian Accounting Standards Review Board (RLE Accounting): The Establishment Of Its Participative Review Process. Routledge. Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J., Janson, P. (2014). Accounting: Business Reporting For Decision Making 5e. Chen, J., Cumming, D., Hou, W., Lee, E. (2013). Executive Integrity, Audit Opinion, And Fraud In Chinese Listed Firms. Emerging Markets Review, 15, 72-91. Habib, A. (2013). A Meta-Analysis Of The Determinants Of Modified Audit Opinion Decisions. Managerial Auditing Journal, 28(3), 184-216. Banimahd, B., HASAS, Y. Y., Yazdanian, N. (2014). Earnings Management And Audit Opinion: Evidences Of Private Audit Firms. Carey, P., Potter, B., Tanewski, G. (2014). Application Of The Reporting Entity Concept In Australia. Abacus, 50(4), 460-489. Newberry, S. (2015). Public Sector Accounting: Shifting Concepts Of Accountability. Public Money Management, 35(5), 371-376.

Wednesday, April 22, 2020

Quora Gre Analytical Essay Topics: the Ultimate Convenience!

Quora Gre Analytical Essay Topics: the Ultimate Convenience! Life, Death and Quora Gre Analytical Essay Topics Along with that, your point of view will decide the type of essay you're writing. You're NOT being requested to present your own views on the topic. You might not present your individual views on the subject. One of the absolute most important aspects about a compelling essay is its capacity to convince the reader with sound logical reasoning. Literary analysis isn't the only sort of essay in its family tree. Keep reading for a discussion of the various ways that this essay meets the requirements for an ideal score. College application essay topics are a vital portion of an entertaining and compelling bit of writing. Quora Gre Analytical Essay Topics - the Story Discover steps you may take now to enhance your AWA essay. If you want to know more regarding the GRE essay length, we've completed a distinct post on that. There are scores and scores of mock essays on the net, and with a very simple google search, you can get access to several essays for the GRE. Nowadays you know what it requires to receive an ideal essay score. The essay is where to permit the admissions office of your intended college get to understand your personality, character, and the talents and techniques that aren't on your transcript. Other individuals claim this in order to be effective, a leader has to be willing and ready to cooperate with other folks. It's essential to demonstrate your capacity to be an in depth observer of the Earth, since that will be one of your key jobs as a college student. It only makes this author sound dismissive of a massive swath of the people. Quora Gre Analytical Essay Topics - Dead or Alive? The first element of the essay we'll analyze is the way that it succeeds in identifying and examining the sections of the argument that are related to the job. At this time you've got to be in a position to understand the differences between both topics you'll be presented with. You are able to then practice replicating successful connections between ideas in your practice essays. In essence you're interpreting the info. The grade of the essay will be wholly judged by your capacity to pick 1 side of the coin, and how well you're able to develop and support tha t selection. An efficient means to organise an outline is a graphic organiser which may take the shape of simple bullet points. Due to this, you need to ensure that you maintain clarity all through the text. One of the absolute most important features about a compelling essay is its capacity to convince the reader by way of sound logical reasoning. This is quite an extensive generalization, which doesn't have a tendency to be the ideal way to formulate an argument or maybe to begin an essay. You concentrate on the validity or otherwise of the arguments offered in the essay. Thus, don't get those myths. Now, lots of people don't know the best ways of tackling gre essay topics. Ask yourselves these 2 questions when you're writing the essays. So without further ado, here are a few effective writing tips to produce your common app essay stick out! There are various sorts of essays that I would assume most of you are already familiarized with. The Basic Facts of Quora Gre Analytical Essay Topics Just like how it is simple to address a Reading Comprehension question when you have answers to those 2 questions, graders assessing your essay will also have to discover answers to these specific same questions, if you require a perfect score. Substance matters more than every other factor in regards to your essays. The gre essay is broken up into different sections, and the most essential section is apparently the analytical writing assessment portion which is made up of two essays. Since you may see, the longer the essay, the greater the grades. When it has to do with the Analytical Writing section, essay length is quite important, so if you're planning to receive a perfect score, you could as well do it right. It is very important to understand the skills measured and the way the tasks are scored. Also called the GRE Analytical Writing Assessment (GRE AWA), this test is extremely prep-able if you understand how to practice! To begin with, utilize the perfect-scoring sample GRE essays within this guide as models of feasible techniques to achieve the essay tasks.