Learning and Communicating Online Collaborative Learning

Question: Examine what you have found out about discovering, utilizing and assessing on the web hotspots for scholarly communicationa? Answer: Web and online assets have become impetuses for the contemporary learning style which is clearing ways inventive learning openings and critical thinking procedures (Macdonald, 2003). Collective internet learning is an approach to underwrite the sharing of inventive thoughts over a stage for appropriating the jobs efficiently. The online cooperative learning approach is appropriate in the feeling of thought arrangement, asset usage, methodology assessment, time use and so on. Virtual study halls and virtual space can help in making a system of understudies over the online entryway. The uncommon degrees of educational innovation and aptitudes have made the mark for new well informed age (Smith, 1992). There is a learning upset engaged by online correspondence entrances. A few instances of the valid online devices for community learning are MERLOT extended as Multimedia Educational Resource for Leaning Online Teaching is an asset giving connects to online materials in plenty of subjects. Different entrances give research papers of IEEE and different stages giving responsible storage facility of data. CLOE, Cooperative Learning Object Exchange is a collective undertaking taken up by colleges to create assets that are interactive media wealthy in nature and are accessible unreservedly for use in the course instructing and learning purposes. INFOMINE is essentially an entryway for virtual library of assets pertinent to understudies, workforce, and staff at the degree of college. It is a storage facility of electronic diaries, databases, electronic books, articles, indexes, announcement sheets, online library card inventories, research papers, mailing records (Warschauer, 1997) and so on. HorizonLive is a main supplier and stage for simultaneous systems supporting live and online coordinated effort under e getting the hang of including the highlights of web conferencing and intelligent webcasts. Ongoing and electronic correspondences can be made compelling with its utilization. The greatest debates of the time is to pass judgment on the validity of the web or online asset present for learning and study purposes. The students and synergistic social orders must have a basic eye to channel the believable assets (Metzger, 2010) and allude them for future investigation purposes. Most significant angle to consider is the proof about the position, information, capabilities and accreditations of the creator distributing a specific snippet of data. Second stage is to verify the association related with it alongside affirmations and surveys (Hilligoss, 2008). The creator must have peer audits for certification data sources. The data giving connections and the online community oriented entrances or libraries ought to be exceptional to keep away from any sort of errors in the trustworthy information. There must be a finished rundown of references alongside page numbers expressly referenced. The points of view of the creators must not be commonly one-sided and should ex plicitly explain the objectives and introducing a reasonable concentration over the theme referenced. Inward connections are best in a certification and credible asset in order to center over the consideration of the writer over the possible needs of a peruser or an amateur in that subject. There are sure checkpoints that should be remembered during the time spent assessment of the believability of the source, for example, the sort of source, date of distributing, the sources refered to for its reference, objectivity and clearness, the foundation of the creator (Brown, 2007) and so on. Seen believability is the whole of saw reliability alongside saw ability (Greer, 2003). Joining of social approval, online trustees, and a portion of the profile based sites is the initial phase in the way of tenable assessment of online data. Online assets for a synergistic report is are heightening the degree of fitness and mind among the clients who can team up and learn together considerably in the wake of being thousand miles separated. Web based adapting transcendently incorporates self learning or preparing yet this autonomous work can be changed into cooperative structure to assume a significant job during the time spent learning. Common comprehension for a cooperative learning stage is much better than just simply sharing data and in this way, online communitarian entries advance shared comprehension by making a virtual space. Internet learning helps in giving a feeling of reflection and thinking, advancing differential learning alternatives, the capacity to unite individuals by associating them over a typical stage and so on. There are a portion of the characteristics of online synergistic learning like gathering discourse, information advancement, introduction of gained information and PC intervened correspondence (Curtis, 2001). Web 2.0 have changed the viewpoint of synergistic learning by giving impossible degrees of structure and condition to help communitarian learning. There have been advancement of free and easy to use apparatuses for advancing community oriented internet learning. The entrance is for co-formation of information (Reeves, 2004) as opposed to simply sharing and dispersing. The appraisal of the way of thinking behind web based learning was based over the level of information development, ability of partners to put further in arranging, structuring, demonstrating, executing and checking the essential, extent of simultaneous and nonconcurrent types of correspondence in an online network (Stacey, 2007), advancement of new instruments and approachs in a similar field, improvement of an unmistakable rubrics for collective learning model and so on. The phases of PC helped shared learning are correspondence, coordinated effort, participation, and network advancement. On one hand there are plenty of advantages utilized out of online synergistic adapting yet on a similar time there is an obscure side excessively appended with it. Community oriented learning is one of the most affordable method of inclining and imparting data notwithstanding arrangement of development. There is a raised degree of responsiveness as progressively number of assets can be utilized by the gathering overall. There will be an expanded skill in the gathering and each individual can pick up something from it. With better dynamic a lean learning model can be received with minimization of waste (Palloff, 1999) in order to get comprehension of a more extensive image of the changing and dynamic learning situations. Notwithstanding access to a rich substance and data storage facility, online collective learning bunches give a chance to interface and collaborate with the companions in order to keep up and maintain the degree of acumen of the gathering. Rather than being latent rec eptors of information and data, students are dynamic members in the entire procedure of learning (Redmond, 2006). Notwithstanding making a positive learning result in the scholastic foundation there have been full of feeling, social and moral acceleration from the way toward learning. It is a device for advancing basic intuition aptitudes by dynamic interest, demonstrating of fitting critical thinking method, personalization of talks and instructional exercises (McAlpine, 2000) and inspiration of the entire gathering under collective learning. There is a far reaching and collective improvement of social emotionally supportive network by building assorted variety and making a positive climate for investment and cooperation.in expansion there are mental advantages too that is worried about decrease of uneasiness, advancement of confidence and uplifting demeanor and so forth. With the virtual idea of conversation and correspondence sheets, understudies will in general be progressively vote based and allowed to communicate their perspectives and considerations by imparting it to each and every individual who requires them. Numerous multiple times there is an absence of adaptable usage methodology that kills the uniqueness of each person and their degree of getting, getting a handle on or learning. There are some purpose of times in the entire procedure of community oriented internet realizing where the dynamic can get extended or intricate and a sound choice (Thorpe, 2002) is a long way from the sight. This can happen on account of absence of an immediate type of correspondence which is occurring just in the virtual space. The amount and nature of intuitiveness can change to a more prominent cutoff starting with one condition then onto the next. One of the incredible disservice is to depend on any person for data sharing as there is no such verification for the legitimacy and validity of the sources. In this way, extraordinary consideration ought to be taken towards confirming the believability of the wellsprings of shared data. There is a chance of heightening of false pioneers (Oliver, 1999) inside t he gathering to make progressively pressure and unpredictability in the gathering. PC supported community oriented learning ought to be considered as the panacea of each circumstance and state of learning condition. Another angle is the trouble in assessment of the web based learning or community oriented gathering learning as it rises issues for the mentors and the educators. There can be once in a while lopsided circulation of remaining task at hand and a few people may get worried with this type of execution. Conceited and singular examination is surrendered in this model and structure of study as it more probable sum up the decent variety of interests (So, 2009) and the capacity to create uniqueness in the information sharing. Counterfeit conversations can't make a comprehensive effect inevitably and thus the compelling idea of the web based learning might be stifled (Fung*, 2004) by the overwhelming idea of the information and the majority of data having different connects to d ifferent sites which may end up being lumbering. Consequently, online communitarian learning gateways are the future for the 21st century and PC helped learning is turning into the buzzw

Electronic Contracts Modernization

Free Essays on Islam VS Terrorism

The word â€Å"Islam† is an Arabic word which implies â€Å"submission to the desire of God†. This word originates from a similar root as the Arabic word â€Å"salam†, which implies â€Å"peace.† As such, the religion of Islam instructs that so as to accomplish genuine true serenity and security of heart, one must submit to God and live as indicated by His Divinely uncovered Law. The word â€Å"Muslim† implies one who submits to the desire of God, paying little heed to their race, nationality or ethnic foundation. Being a Muslim involves unshakable accommodation and dynamic dutifulness to God, and living as per His message. Islam has the most constant and all inclusive message of any religion, since all prophets and emissaries were Muslims. Islam instructs that the hearts, psyches and spirits of individuals are fitting repositories for clear heavenly disclosure, and that God's disclosures to man are not overpowered without anyone else opposing puzzl es or preposterous thoughts. The word â€Å"Qur'an† implies God's last message to humankind that was uncovered to the Prophet Muhammad and is the strict expression of God. It is God's last disclosure to humanity and contains the accounts of the past prophets, for example, Abraham, Noah, Moses and Jesus; just as numerous orders and restrictions from God. The Qur'an instructs that the signs and evidences of God's shrewdness, force and presence are apparent in our general surroundings. The Islamic idea of God, which is totally founded on Divine Revelation, is that God will be God and man will be man. Since God is the main Creator and steady Sustainer of the Universe, He is otherworldly over His creation - the Creator and the animal never blend. It ought to be referenced that the God that Muslims venerate is a similar God that Jews and Christians love - in light of the fact that there is just a single God. Be that as it may, the idea of Him varies to some degree from the convictions of different religions - predominantly on the grounds that it depends totally on Divine Revelation from God. So if the religio... Free Essays on Islam VS Terrorism Free Essays on Islam VS Terrorism The word â€Å"Islam† is an Arabic word which implies â€Å"submission to the desire of God†. This word originates from a similar root as the Arabic word â€Å"salam†, which implies â€Å"peace.† As such, the religion of Islam instructs that so as to accomplish genuine significant serenity and security of heart, one must submit to God and live as per His Divinely uncovered Law. The word â€Å"Muslim† implies one who submits to the desire of God, paying little heed to their race, nationality or ethnic foundation. Being a Muslim involves unshakable accommodation and dynamic dutifulness to God, and living as per His message. Islam has the most persistent and widespread message of any religion, since all prophets and emissaries were Muslims. Islam instructs that the hearts, psyches and spirits of people are fitting containers for clear perfect disclosure, and that God's disclosures to man are not overpowered without anyone else conflicting puzzles or ou tlandish thoughts. The word â€Å"Qur'an† implies God's last message to humankind that was uncovered to the Prophet Muhammad and is the strict expression of God. It is God's last disclosure to humanity and contains the accounts of the past prophets, for example, Abraham, Noah, Moses and Jesus; just as numerous orders and preclusions from God. The Qur'an instructs that the signs and evidences of God's shrewdness, force and presence are obvious in our general surroundings. The Islamic idea of God, which is totally founded on Divine Revelation, is that God will be God and man will be man. Since God is the main Creator and steady Sustainer of the Universe, He is otherworldly over His creation - the Creator and the animal never blend. It ought to be referenced that the God that Muslims revere is a similar God that Jews and Christians adore - on the grounds that there is just a single God. Be that as it may, the idea of Him contrasts to some degree from the convictions of different religions - for the most part since it depends totally on Divine Revelation from God. So if the religio...

Change and Continuity in China free essay sample

From a ruler to add up to socialism, China’s society had a large number of new thoughts and arrangements they needed to adjust to. From 618 to the late 1400s, China’s craftsmanship and writing scarcely changed by any means. Scene painting stayed a typical type of craftsmanship from the Tang and Song tradition to the Ming line. In scene painting, specialists attempted to catch the quintessence of nature. Both old and new styles were utilized as mountains, backwoods, and even city life, were painted. Some Chinese painters accepted that they ought to â€Å"create an amicable connection among paradise and earth† when they are painting. Scene painting was resuscitated during the Ming tradition, yet it constantly assumed a job †enormous of little †in Chinese workmanship. Alongside scene painting, making ceramics was another ability that the Chinese had. Porcelain, hard stoneware prized as the best on the planet, was a well known type of workmanship that individuals kept creation for various years. An assortment of coatings were made for adornment and a few different items considered as â€Å"chinaware† were created during the Tang and Song traditions. These included lunch services and porcelain figures running from outsiders to camels. A long time later, in the Ming line, porcelain was all the while being made. Blue and white porcelain developed, and porcelain turned into a well known fare toward the west. The Ming jars were the most significant of these fares, and westerners respected these sensitive, lovely pieces. In conclusion, the Chinese likewise appreciated composing verse. Works dependent on theory, religion, and even history, were very mainstream to peruse and compose. Confucian researchers were relied upon to ace the abilities of verse since it was the most regarded type of Chinese writing. Chinese essayists frequently centered around an expansive theme, for example, life or the universe. Verse never blurred consistently, and new types of well known writing started to rise in the Ming line. Stories started to be told by explicit bits of writing, and old style verse kept on having an impact in Chinese writing for a long time. While China socially continued as before from the 600s to the late 1400s, the nation scarcely changed politically either. A government totally overwhelmed China’s government during these years. Under the Tang line, the rulers continually changed and new strategies were thought of, however the general government didn't change. The Tang Code, the lawbreaker or corrective code, was set up in 624. It integrated Legalist and Confucian of law, and it has continually been viewed as one of the best achievemnts of customary Chinese law. This code turned into the premise of later codes in both China and different pieces of Asia. During the Ming line, Zhu Yuanzhanged started the draft of another Confucian law code, the Daming Lu, which rehashed different provisions that were found in the Tang Code years prior. Explicit angles in the Tang administration were resuscitated during the Ming tradition, bringing about a slight measure of progress for the lives of Chinese residents for very nearly 800 years. Women’s status remained lower than that of men’s. After a young lady wedded, they would turn into a piece of her husband’s family and was not permitted to keep her share. Be that as it may, spouses and relatives had the activity of dealing with the workers and family funds. They assumed a significant job in the family, in spite of the fact that young men were constantly favored more than young ladies during childbirth. Other than ladies, Chinese laborers kept a similar status consistently. A large number of the Chinese populace were comprised of laborers who worked the land and lived off of what they poduced. They dealt with their own undertakings in their little towns. Laborers had a low status in the public eye, however they had the oppurtunity to climb through training and taxpayer driven organization. Their status would increment of they got instruction and passed the common help assessments. In the wake of being a government for quite a long while, China’s new approaches and new pioneers changed China politically from the late 1800s to the 1900s. During the 1800s, the Qing tradition started to decay, and the laborers started o gain power. Uprisings rose. The Taiping Rebellion nearly toppled the Qing tradition while the Boxer Uprising disposed of outsiders across China. The government like government turned into a Chinese republic after Sun Yixian became president. Sun Yixian and his Guomindang built up their own legislature in South China, which was taken over by Jiang Jieshi after Sun’s demise. He butchered the Communist Party since he accepted they were a danger to his capacity. Nonetheless, Mao Zedong imagined that Communism ought to be upheld by huge laborer bunches rather than the littler worker gatherings. He tried to transform from the first Confucians goals, smothering workers. Differentiating from the first government years back, Mao Zedong set up a one-party authoritarian absolutism with the socialists driving the whole thing, supplanting conventional religions and Confucian convictions. The legislature likewise streamlined Chinese characters so it is simpler to peruse and compose for unskilled individuals. With another administration comes another constitution. Under China’s new constitution, lady picked up balance, which they didn't have during the 1800s. Rather than a more distant family being the most widely recognized sort of family, the possibility of an atomic gamily developed. Ladies during this timespan were totally expected to work close by with men and set up nurseries for youngsters. From the early Golden Ages to the late 1900s, an assortment of social and political coherence and changes happened in China. The nation continued as before, both socially and strategically, from the 600s to the 1800s. The arrangement of social and political changes molded the lives of numerous Chinese residents. Craftsmanship and writing kept on being a huge part of Chinese way of life, and a government was the dynamic government until Mao Zedong dominated. In the late 1800s, China encountered a lot of political change, a ruler to socialism, when another pioneer totally changed the first arrangements.

Operations Management & Decision Making-Free-Samples for Students

Questions: 1.Why have the administration areas of most National Economies kept on developing in Importance and how should Operations Management Change in light of this Growth? 2.What parts of Operations Management are generally influenced by the expanding Globalization Internationalization of Business? 3.Is it inescapable that later on about all Manufacturing Operations will be acted in low work Cost Countries? 4.What could be the potential Impacts of Great Britains exit from the European Union and the Implementation of the USAs independent arrangements on worldwide Operations Management? Answers: 1.The assistance segment is a huge part for the economy of any nation. This area makes an immediate commitment to the work, GDP and gives significant contributions to different parts of economy. Hence, administration division have significant effect on by and large nation atmosphere that is a basic component of advancement and development. There are a few administrations divisions, similar to; instruction, wellbeing, water and sanitation industry, are additionally identified with accomplishing the social advancement objectives. Administration area make a huge commitment to the Gross Domestic Product (GDP) in the vast majority of the countries, creating business openings and open administrations for the countrys economy. This is the most significant part, which is ceaselessly improving the financial presentation and offer diverse fare openings (Castillo, Flores and Rodrguez, 2014). The administration part is creating with the requests, which are made by the ventures to help its develo pment, for instance, banks require industry for making budgetary exchanges. It represents a significant extent of GDP in numerous nations, including low salary countries, where it produces over half of GDP. There are such a large number of elements, which are driving the constant development to the administration segment in the vast majority of the economies. The central point behind this development in significance are globalization and fast changes in innovation. Among the significant drivers of amazing execution of administration segment is the expanding significance of globalization in different administrations. This globalization is expanded the worldwide sourcing of administrations from universal markets (Enderwick, and Enderwick, 2013). Because of globalization, the interest for movement, data and correspondence administrations have expanded. Along these lines, data innovation has helped to fulfill this interest of the associations. Promoting and publicizing administrations are offering help to all the territories of economy. Besides, development in significance of administration segments can be plot to the financial development of network and changes in the socio-social conditio n, which have enhanced it. Changing ecological elements did the administrations before the economy. Besides, monetary opulence is likewise a key factor for increment in the interest for administrations. In the vast majority of the creating countries, the size of center pay individuals is expanding quick and the extent of poor family unit is declining. Financial progression positively affected the families of these nations (Global Forum on International Investment, 2008). Their pay and costs has been making the interest for administrations. The significance of administration part is reliably expanding in the majority of the national economies, as these administrations are helping the nations in growing their yield of administrations in the fields, where they locate an upper hand, thusly making business openings, serving more to Gross Domestic Product (GDP) and creating remote trade. The activity the board needs to change accordingly of this development in the significance of administration area, as it presents different difficulties on activity the executives. Because of globalization, improvement in the data innovation and changing needs and inclinations, activity the board tending to the quality administration and efficiency has gotten significant. In this way, the activity the board needs to improve the administrations, which are being offered to the end clients (United Nations Conference on Trade and Development, 2013). They have to upgrade the administration quality, as there are some universal players in the business with comparative administrations. As these administrations are getting progressively worldwide and re-appropriated, so there is need of more noteworthy comprehension and information on activity the executives procedures. It needs to make center around the adequacy and effectiveness of business forms. This expanded globalization impacts the act ivities systems of the association in both the positive and negative way (Kloosterman, Beerepoot and Lambregts, 2015). With the impact of globalization, the organizations have changed the manners by which they keep up their activities and procedures. 2.Globalization (Internationalization) is a significant term that alludes to the progressions and changes on the planet, where the organizations are moving from residential nations towards progressively incorporated globe. Internationalization of business is growing the tasks from a solitary country to different countries. It is a perplexing procedure, wherein firms need to work with various culture, situations and government rules and guidelines (Russell, and Taylor, 2006). At the point when an association thinks to extend the business internationally, it needs to change its tasks procedures and the executives approaches in like manner. Tasks chiefs need to dissect the various chances and difficulties, which are available in worldwide nations and execute suitable techniques. There are different parts of tasks the executives, which need changes under globalization. There is an incredible development potential in the outside developing markets that have brought about extreme rivalry in local markets that powers the organizations to improve their tasks and grow the business universally (Puig, Marques andGhauri, 2009). There has been advancement in the remote interest that requires the developed universal system of assembling. At the point when the organizations go worldwide, Production arranging become troublesome on one side and it permits effective asset usage on the opposite side. In addition, the mix of item structuring and advancement has become basic achievement factors in innovative parts, where the quick creation and customization control the accomplishment in business sectors. Thus, the associations need to keep up creation offices, assets, creation plants and innovative work civilities around the world (Hirst, Thompson, and Bromley, 2015). For ins tance, Apple Computer has built up a worldwide assembling with the offices in California, Singapore and Ireland. It permits the organization to dispatch its new items in different markets, similar to; America, Asia and Europe. Moreover, all out quality administration is additionally a key viewpoint, which is influenced by expanding globalization. The effect of globalization on quality is reliant on the organization (Stromquist, and Monkman, 2014). On the off chance that the organization doesn't set up a fitting system for quality administration, at that point impact of globalization will be negative. Globalization can be requesting on the organization and without having an appropriate arrangement; it can make long haul issues for the organizations. In the event that the organizations work their business with conventional administration style and don't fuse Total Quality Management draws near, at that point nature of items and administrations can endure a misfortune. What's more, it might affect the gracefully chain the executives of activities the board (Rushton, Croucher, and Baker, 2014). The worldwide market has made the gracefully and request progressively incautious and extremely difficult to assess a s there is a more noteworthy reliance on various firms. The universal system is making the gracefully chain progressively perplexing, in light of the fact that number of clients, providers and plants spread over the world. In this way, expanding globalization influences some key parts of the tasks the executives of associations. 3.It is inescapable that later on almost all the assembling tasks will be acted in low work cost nations. There are such a large number of nations, which have over the top expensive work costs, similar to; US, Australia, Canada and so forth. Assembling administrations are one of the most significant supporters of the economy of a country, so it is basic to deal with the expenses and costs on this administration. For growing increasingly beneficial assembling, nations attempt to put forth different attempts and re-appropriate the work from other low work nations for their assembling procedure. This procedure is known as seaward assembling, under which the associations lead their completely fabricating in a country, where crude materials and work are less expensive than their own nation, for sends out lastly imports in the nation of origin of maker (Gray, Leiblein, and Roth, 2013). The primary nations with minimal effort work are Mexico, Bangladesh, Vietnam, Taiwan, Malaysia and so on. For a long length, outside direct (FDI) has been a significant practice among the organizations in different nations, so these ventures don't seen truly exceptional. In the past the organizations in United States went unfamiliar to protect a global market or to get the crude materials. Presently, these organizations are utilizing diverse approach to improve their business tasks. They enter in other nation to make or buy the items and convey them to their nation of origin (Green, Roos, 2012). In any case, this procedure isn't goof, as it isn't improving the residential creation, yet supplanting it. The assembling organizations shield this offshoring from outside market as the single method to manage the high caliber and reasonable imports. In addition, they express that moving to minimal effort work countries, similar to; Taiwan, Malaysia and Mexico can permit the nation of origin to recover its situation on the planet. This isn't useful for the nations of origin and its kin, as it decreases the openings for work for the individuals. It very well may be useful for an individual organization just, yet it influences the business tasks by going worldwide. In surge of sav

essay sample will help you to save your marriage

essay sample will help you to save your marriage The value of marriage is utterly huge. This is a very specific kind of relations between two people who wish to create a family and live together for the rest of their days. The need for a marriage is obvious. Nevertheless, there are too many cases when people split. Consequently, before getting married, many people reasonably ask how to prevent divorce and save marriage. Using the information about what can be done to prevent divorce problem solution essay, you may find the needed keys. It aims at the possible solutions, which can answer even the question how to prevent divorce before marriage because all of the recommendations mentioned in this paper can be used at any stage of relationships between two beloved people. How to Save Marriage? This is the how to prevent divorce essay and it contains important information that is needed for all people who wish to get married or are already in the marriage. In order to save your marriage, you should realize the main factors that led to such critical situation. Many people are looking for the causes and prevention of divorce because they know that marriage is something special, pleasant and even holy. Unfortunately, the statistic throughout the world is disappointing. More and more couples split due to a great variety of reasons. Some of them are reasonable. In the meanwhile, the others may seem to be ridiculous. Regardless of the factors, the society should figure out some effectual ways to reduce divorce rates. Here are some things to do to save a marriage: Listen to your partner. One of the inevitable and common reasons why a marriage breaks down is the absence of the desire to listen to one another. It is simply impossible to save the relationships if there is no interaction. One should listen to the second part in order to understand the issues and wishes of the second part. Afterward, there may be a sound discussion about how to overcome the problems. This is the first step, which can save your marriage. Listen to what your partner says. Reveal your feelings. There should be some room for expressing the feelings. It is not that easy to show our true feelings to other people. However, it’s an obligation for the married people. This will show your true nature, display you as an honest person and will provide your partner with the dependability that you can be trusted. Find compromises. You should be willing to undergo the compromises. Inability to compromise is another common reason why the couples get divorced. Of course, there are definite life positions and principles that cannot be given up. In addition, everyone should stand his/her own ground and don’t surrender at once. Nevertheless, there is always a possibility to find a solution, which can satisfy both sides. You only have to be ready to sacrifice something. Such action is really needed. It will show your eagerness and determination to rescue your relationships. Don’t blame your partner. There would be no good out of the constant argues between the two sides. Many people cannot help blaming each other. Such policy is the dead-end for any kind of relationships. You should be able to control yourself. Undoubtedly, your partner may be guilty in some aspects. Nevertheless, many people get carried away by the blaming the opposite side. It may start from a simple trifle and gain a great tempo. In truth, many people wish to hide their own guilt claiming that somebody else had led to this or that situation. You ought to build healthy and honest relations. Reject the blame and seek the compromise. Spend some time apart (if necessary). At times, a brief separation might be all that is needed to save a marriage. All of us need some time just to unwind. Being in the solitude, people begin to reevaluate their own deeds, the relationships in general and remember the main reasons why they got married. Afterward, they return with the desire to rebuild the ruined things. Of course, it is not advised to be apart for a long time. Many couples break down due to the lack of connection and intimacy. If you decide to spend some time apart, you should figure out how to avoid divorce during separation as well. Forgive and forget. The past wrongs may play against you. Each person makes mistakes. Nevertheless, holding an abuse for the whole life is wrong as well. You should learn the art of forgiveness. It is crucial for any sort of relationships and particularly for the marriage. If you wish to reach the pure harmony and balance, you should let go the wrong things done in the past. Target at the good and positive memories. Leave the negativism behind and never look back. Saving a marriage strongly depends on whether you are able to forgive and forget. Remember, once you promise that you have forgiven you should never get back to that issue. Otherwise, it will be simply unfair. Find the commonness. Another vital step, which can save your marriage, is to find the common goals. People come easily together when they have common interests. Spend more time undertaking the things both of you love and this will have a very strong and positive effect on your relationships. Remember the best moments. The memory of the good old times shouldn’t be buried forever. It would be good to remember the things you did together that made you happy. Visit the places you loved to go to, watch your favorite movies and something of the kind. You should take into account all solutions to divorce problems and try to fulfill each of them. Each of them is essential and may be a huge contribution to the salvation of your marriage. You should listen to your second half, show your feelings, be honest, express the true desire to resolve the confrontation and find the solutions together. Everything is in your own hands.

Stakeholders analysis on Gun control in the U.S - 275 Words

Stakeholders analysis on Gun control in the U.S (Essay Sample) Content: Title Student’s Name Institutional Affiliation The issue of gun control has been a trending topic in the United States media. This is following the recent series of gun attacks, murders and massacres. The issue first reached the media after the horrific shootings and murders at Sandy. Today, addressing the issue of gun control cannot be convincing enough without mentioning the Orlando massacre. There have been other major and minor cases of improper gun use. The rate of gun assaults is escalating in the United States with the blame being pointed to the absence of adequate clear laws to govern the use ownership and use of guns. The United States of America constitution allows and advocates the use and ownership of all sorts of weaponry. this has resulted to the presence of too much guns in circulation among the public. However, there are different assumptions being made by the legal system about gun ownership that to some extent maybe unrealistic. Is the legal system assumes that the aspect of too many people owning guns in the united stated leads to insecurity. Several gun control activists and advocates assume that the ultimate solution to gun related violence is in prohibition of criminals, children and other socially unfit individual s to guns. These advocates believe and assume that only legal and federal actions can solve gun violence. On the other hand, opposes to gun regulation policies state that b gun ownership is a key factor in the promotion of security. They argue that the accessibility of public to guns shield them from dangerous criminal and gangs. Promoters of gun ownership argue that denying and banning gun ownership writes is an act of infringement of the constitution. This leads to the main argument of this study, should the government allow everyone to own a gun hence enhance and promote gun related security or should the legal system ban or completely restrict public ownership and use of gun Various laws have been formulated and enacted to regulate the guns among members of the public. Despite the constitution having a clear format and procedures of gun ownership, the legal system feels the need to modify, amend and adjust to come up with a solution to the firearms and ammunition related calamities being experienced in the country. The constitution supports ownership of guns but has no barriers to placement of measures and policies. Stake holders analysis In the heated debate on control, several stake holders have been involved. Each stake holders makes an argument to bring sense on why his/her stated proposal should be adapted. In this argument analysis study, the main focus is placed and aimed on stake holders such as Gun advocates, Felons and criminals Gun advocacy groups Legal system Gun advocates, Felons and criminals This is the most vulnerable group among the stakeholders. It is the group with the highest advantages on winning the debate but minimal chances to win. T his group is looked down upon by the society and associated with all sorts of crime in the United States. This group highly supports the law statement on the 2nd amendment . They feel justified to own and use gun. However, in most instances, the stakeholders in this group acquire guns illegally hence higher chances of losing the debate. This group of stakeholder has no ability of power to unite and fight for their belief and rights. As a result, every member of the group fights for his right to possess a gun or any weapon individual. In most instances, when members of this group of stakeholders are arraigned in court due to gun possession, they are convicted and licenses, if any, revoked (Bredemeier, 2016). These stake holders are backed by gun advocacy group and activist who argue on their constitutionally right to own guns. The advocates and activists have no justified or confident stand with which they can support their campaign with. However, this group is powerful and the mem bers include politicians, criminals and firearm manufactures and peddlers (Bredemeier, 2016).. These stake holders know that they cannot win on their campaign but they are certain that no matter how the government bans, seizes and prohibits firearms, illegal guns and firearms will always find way in to the United States of America (Hanigan, 2016). Gun control advocacy The main source and basic point of argument of this group of stake holders revolves on whether the legalization of gun possession or prohibition of the same makes United States of America safer or more insecure. Supporters of gun control argue that banning public gun ownership as well as limiting high capacity guns makes U.S a safe haven. This group has made several significant strides in achieving proposal. These stake holders use statistics and case study methods to analyze their proposal. The group gives recount and references of past gun violence occurrences and hence push for a more strong gun control measure a nd policy. Recently several states have showed correspondence in this proposal. The state of Colorado was the first to pass legislative policies prohibiting large capacity firearms in the state. These saw manufacture of high power and capacity guns and weaponry leave the state in search on safer regions with conducive policies. Other states have followed with the state of Alaska proposing to amend laws that will allow students and the teaching staff to possess guns in a bid to making learning institutions safer (Hanigan, 2016).. The governor of the state of California as well as the congress have formulated firearms control bill and policy. The bill we see to it that illegal firearms are banned and seized from members of the public. The bill also proposed that for firearms ownership applicant, a comprehensive background check should be considered. These significant achievements of gun control advocacy have led to other states and nations considering revisiting the gun control ac t. This makes this group of stake holders arguments more plausible. The congress and policy makers This is the most significant group of stake holders in this analysis. They are the final contender in the gun control debate. However, despite them being a crucial aspect in this debate, they are the most undecided group. They ...

The Restoration Of Grecian Philosophical Documents

The Preservation of Grecian Philosophical Documents Was an Important Islamic Contribution to Western Civilization Islamic preservation and translation of the Greek philosophical works of Aristotle, and Plato contributed to the flourishing of Western civilization. Under the direction of Islamic cultural patrons, they translated these vital texts from Greek into other languages. Such actions were significantly contributive to the revival and transmission of these pieces, bringing about their subsequent spread throughout Europe. Centuries of Islamic scholarship like this were crucial to the eventual emergence of the European Renaissance Period. The anterior exposure of the Arab world to Greek philosophy follows paths reaching back to the sixth century C.E. A common occurrence among Judaism, Christianity, and Islam, were their interactions with Greek philosophy, and their attempts to reconcile their religious dogmas with the Greek philosophical known truths of reason; trying to marry faith with reason. Commonalities between their interactions produced a naturally occurring process of sharing respective religious and philosophical problems, and it is in the latter that Islamic philosophers deserve much credit from Judaism and Christianity, for the Abbasid caliphate’s deference to translation and preservation of key Aristotelian (and other) works long lost to the West. The irony of this sharing between religions remains that each was using the similar material to try and prove

What Does the First Amendment Mean to The Press

The First Amendment to the U.S. Constitution guarantees the freedom of the press in the United States. The First Amendment is actually three separate clauses that guarantee not only press freedom, but freedom of religion, the right to assemble, and to petition the government for a redress of grievances. For journalists its the clause about the press that is most important. Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances. Press Freedom in Practice The U.S. Constitution guarantees a free press, which can be extrapolated to include all news media—TV, radio, the web, etc. What do we mean by a free press? What rights does the First Amendment actually guarantee? Primarily, press freedom means the news media are not subject to censorship by the government. In other words, the government does not have the right to try to control or block certain things from being published by the press. Another term often used in this context is prior restraint, which means an attempt by the government to prevent the expression of ideas before they are published. Under the First Amendment, prior restraint is clearly unconstitutional. Press Freedom Around the World Here in America, were privileged to have what is probably the freest press in the world, as guaranteed by the First Amendment to the U.S. Constitution. Most of the rest of the world isnt so lucky. Indeed, if you close your eyes, spin a globe and plop your finger down onto a random spot, chances are that if you dont land in the ocean, youll be pointing to a country with press restrictions of some kind.   China, the worlds most populous country, maintains an iron grip on its news media. Russia, the largest country geographically, does much the same. Around the globe, there are entire regions—the Middle East is but one example—in which press freedom is severely curtailed or virtually non-existent. In fact, its easier—and quicker—to compile a list of regions where the press truly is free. Such a list would include the U.S., Canada, Western Europe, Scandinavia, Australia, New Zealand, Japan, Taiwan and a handful of countries in South America. In the U.S. and many industrialized nations, the press enjoys a great deal of freedom to report critically and objectively on the important issues of the day. In much of the world, press freedom is either limited or virtually nonexistent.  Freedom House offers maps and charts to show where the press is free, where its not, and where press freedoms are limited.

Civil Rights Movement and Black Nationalism Essay

English 1302.044 March 3, 2000 Militant and Violent Acts of the Civil Rights Movement and Black Nationalism The rights of African-Americans have been violated since they were brought over to America as slaves in the late 1600s to the land of the free. Great political gains for African-Americans were made in the 1960s such as the right to vote without paying. Still, many African Americans were dissatisfied with their economic situation, so they reacted with violence in the form of riots. Other African-Americans became frustrated with the system of white America; hence they turned to militant organizations that stressed black power. Many people believe that violence or militant actions solve their problems, but in reality the†¦show more content†¦Malcolm X was never the leader of a mass movement. Malcolm Xs ability to express the needs and aspirations of black people made him very influential with militant young people. Malcolm X was a militant and often criticized Dr. Kings method of nonviolent civil d isobedience. Malcolm believed that [African-Americans] had to defend [themselves] and fight for [their] liberation by any means necessary. (Socialism par. 3-6) The factions of the civil rights movement that gained prominence after Dr. King died insisted that power for African-Americans would come faster with shows of violence. Many young African-Americans took the philosophy by any means necessary to heart. Some African-Americans believed that a strict policy of nonviolence would lead to their demise as a culture. They balked at the idea that a black minority could bow its head [to violence] and get whipped into a meaningful position of power (Carmichael par 4). People with these views were the leaders of the Black Power movement and the Black Panther Party. The advocates of Black Power had many radical ideals and goals. The Black Power movement was born as a cultural movement inspiring racial pride. 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What Diseases Symbolize in Literature Analyzing Chapter...

Essay 1 What is in an illness? Is it just a physical ailment or abnormality? Well, in real life it may, but the presence of disease in literature seems to symbolize a lot more than what meets the eye. This is what Thomas C. Foster brings up in Chapter 24 of his work How to Read Literature like a Professor. Essentially, the chapter examines the importance of disease in literature from a symbolic standpoint. First, Foster explores the general concept of illness in literature in general. He discusses the presence of illness, not as it is in real life, but the more symbolic presence it has within literature. Illness has come to represent a physical embodiment of internal disease. It has come to represent a way for readers to connect physical symptoms and abnormalities to the inner working and characteristics of the characters within whatever novel presents the disease in the first place. Authors from many different literary genres tend to use strategies which have characters of novels an d other works afflicted with various types of diseases in order to symbolize some internal flaw or degradation of character. Throughout the chapter, Foster describes the literary strategy using a compelling metaphor [which] can induce an author to bring another wise objectionable illness into a work (Foster 219). This illness works as a strategy to expose a characters internal flaws and ills in a way that is not overtly announced by the narrator. It is a covert way to cue in the reader

Learning Check Free Essays

Chapter 14 Auditing the Revenue Cycle |Learning Check | The revenue cycle includes the activities involved in the exchange of goods and services with customers and the realization of the revenue in cash. The classes of transactions in this cycle for a merchandising company are sales, sales adjustments, and cash receipts. The primary accounts affected by these transactions are sales, accounts receivable, cost of sales, inventory, cash, sales discounts, sales returns and allowances, bad debts expense, and allowance for uncollectable accounts Specific audit objectives for the revenue cycle are derived from the five categories of management’s financial statement assertions. We will write a custom essay sample on Learning Check or any similar topic only for you Order Now b. Specific audit objectives for credit sales transactions include the following: |Specific Audit Objectives | |Transaction Objectives | |Occurrence. Recorded sales transactions represent goods shipped or services provided during the period. |Recorded cash receipt transactions represent cash received during the period. | |Recorded sales adjustment transactions during the period represent authorized discounts, returns and allowances, and | |uncollectable accounts. | |Completeness. All sales cash receipts and sales adjustments made during the period were recorded. | |Accuracy. All sales and cash receipts and sales adjustments are accurately valued using GAAP and correctly | |journalized, summarized and posted. | |Cutoff. All sales, cash receipts and sales adjustments have been recorded in the correct accounting period. | |Classification. All sales, cash receipts, and sales adjustments have been recorded in the proper accounts. | |Balance Objectives | |Existence. Accounts receivable representing amounts owed by customers exists at the balance sheet date. | |Completeness. Accounts receivable include all claims on customers at the balance sheet date. |Rights and Obligations. Accounts receivable at the balance sheet date represent legal claims of the entity on | |customers for payment. | |Valuation and Allocation. Accounts receivable represents gross claims on customers at the balance sheet date and | |agrees with the sum of the accounts receivable subsidiary ledger. The allowance for uncollectable accounts | |represents a reasonable estimate of the difference between gross receivables and their net realizable value. |Disclosure Objectives | |Occurrence and Rights and Obligations. Disclosed revenue cycle events and transactions have occurred and pertain to | |the entity. | |Completeness. All revenue cycle disclosures that should have been included in the financial statements have been | |included. | |Understandability. Revenue cycle information is appropriately presented and information in disclosures is | |understandable to users. |b | 14-3. Following are a few examples of differences between how the auditor might use the knowledge of the entity and its environment for a computer company v. a hotel. a. Certain balance sheet accounts like accounts receivable and inventories are going to be very significant for the computer manufacturer, but relatively immaterial for the hotel. The computer company is also likely to have a higher ratio of sales to fixed assets, or sale to total assets, than the hotel. b. The computer company auditor will have significant issues associated with the risk of misstatement with respect to the existence of receivables and inventories that are not present for the hotel. The computer company auditor will also have to address valuation and allocation issues associated with the collectability of receivables and lower of cost or market of inventories that are insignificant for the hotel. The hotel will have a potential risk of material misstatement in terms of how it accounts for revenues from properties that it manages for others, as opposed to properties that it owns. 14-4. Factors that might motivate management to deliberately misstate revenue cycle assertions include: †¢ Pressures to overstate revenues in order to report achieving announced revenue or profitability targets or industry norms that were not achieved in reality owing to such factors as global, national, or regional economic conditions, the impact of technological developments on the entity’s competitiveness, or poor management. †¢ Pressures to overstate cash and gross receivables or understate the allowance for doubtful accounts in order to report a higher level of working capital in the face of liquidity problems or going concern doubts. Factors that might contribute to unintentional misstatements in revenue cycle assertions include: †¢ The volume of sales, cash receipts, and sales adjustments transactions is often high, resulting in numerous opportunities for errors to occur. †¢ The timing and amount of revenue to be recognized may be contentious owing to factors such as ambiguous accounting standards, the need to make estimates, the complexity of the calculations involved, and purchasers’ rights of return. 14-5. a. Following are example analytical procedures that the auditor might use to estimate total revenue for a household appliance manufacturer and for an airline. Industry |Possible Analytical Procedures | |Household Appliance Mfg. |Use past ratio of net sales to capacity with adjustments for capacity | | |changes. | | |Use a combination of past ratios of market share with adjustments of | | |current changes in market share. Requires knowledge of the total market | | |size in the industry. |Air line |Estimate net revenues using information on utilization of capacity | | |(airline seat miles) and average revenue per seat. | b. Two analytical procedures that the auditor might use to estimate gross margin for company might include. |Analytic Procedure |Audit Significance | |Compare historical trends in market share and |Companies with commanding market shares often are able to obtain larger | |gross margin with current unaudited data. gross margins. | |Evaluate the percentage of revenues coming from |Companies with a high proportion of revenues from new products may earn | |new products. |premium gross margins due to the ability to innovate. | c. Two analytical procedures that the auditor might use to estimate net receivables and the allowance for doubtful accounts for company might include. |Analytic Procedure |Audit Significance | |Accounts receivable turn days |Understanding a company’s history of accounts and sales volume can assist| | the auditor in evaluating net receivables and the adequacy of the | | |allowance for doubtful accounts. | |Evaluate the entities history of uncollectable |This procedure is primarily related to the adequacy of the allowance for | |accounts expense to net credit sales, with |uncollectable accounts. The above history of accounts receivable turn | |adjustment for economic conditions |days would be most useful for evaluating estimating gross receivables | | |given sales. 14-6. Several control environment factors and their applicability to revenue cycle assertions are: †¢ Integrity and ethical values – reduction of risk of overstatement of revenues and receivables by eliminating incentives to dishonest reporting. †¢ Commitment to competence – by chief financial officers and accounting personnel. †¢ Management’s philosophy and operating style – conservatism in developing such accounting estimates as the allowance for uncollectable accounts and allowance for sales returns. Hu man resource policies and practices – bonding of employees who handle cash 7. The following table summarizes the functions that apply to credit sales transactions, the department that performs the functions, and the principal documents or records produced in performing the function. | |Department that performs function |Principal documents and records produced in performing the | |Function | |function. |Initiating credit sales |Sales department |Documents | | | |Customer Order | | |Credit department |Sales Order | | | | | | | Computer Files and Records | | | |Customer Master File (with credit information) and Accounts | | | |Receivable Master File. | | |Perpetual Inventory | | | |Authorized Price List | | | |Open Order File | |Delivering good and |Warehousing and shipping department for |Documents | |services |goods. Shipping documents | | | |Reports of unfilled orders and back orders | | |Line operating departments for services. | | | |Computer Files and Records | | | |Open Order File | | | |Perpetual Inventory | | | |Shipping File | |Recording sales |Accounting (Billing) |Documents | | | |Sales Invoice | | | |Sales Reports and Sales Journal | | | |Various Exception Reports | | | |Monthly Customer Statements | | | | | | |Computer Files and Records | | | |Sales Transaction File | | | |Accounts Receivable Master File | 14-8. In order to assess control risk as low based on programmed control procedures the auditor should test the following. |Control |Importance to Control Risk Assessment | |Programmed control procedures |If a programmed control procedure in critical to a low control risk assessment then| | |the auditor should directly test the control procedure. |Computer general control procedures |In order to obtain assurance that the programmed control procedure functions | | |effectively throughout the period the auditor also needs to these the effectiveness| | |of computer general control procedures. | |Manual follow-up procedures. |Programmed contro ls usually report exceptions noted when performing the control. | | |As a result auditors also need to test the effectiveness of manual controls that | | |follow-up on reported exceptions. | 14-9. The following tables describes programmed controls for a typical manufacturing company. |Potential Misstatement |Programmed Control |CAATs (Assuming Test Data) | |a. |Sales invoices may not be |The computer compares entries in the sales |Submit test data for a transaction that has | | |recorded. |journal with underlying shipping information. |shipping information, both with and without a | | | |All shipping documents must be matched with a|supporting sales invoice. | | | |sales invoice. | | |b. |Sales invoice may be recorded |The computer compares dates on the sales |Submit test data with dates on sales invoices | | |in the wrong accounting period. invoice with dates on shipping documents. |that both do and do not match with dates on | | | | |related shipping files. | |c. |A fictitious sal es invoice, or |The computer will not prepare a sale invoice |Submit test data with sales invoice information | | |a sales transaction for which |without underlying information on shipping |that both is and is not supported by underlying | | |revenue should not be |files. |shipping information. | | |recognized, is recorded. | | | |d. Sales are made without credit |The computer searches a field for appropriate|Submit test data for sales orders that both are | | |approval. |credit authorization before an order is |and are not supported by appropriate credit | | | |placed on an open order file. |authorization. | |e. |A sales invoice has incorrect |The computer matches quantities on a sales |Submit test data for sales invoices that both do | | |quantities or prices. |invoices with underlying shipping information|and do not match underlying shipping information | | | |and matches prices with an authorized price |and authorized price lists. | | | |list. | |f. |Sales invoices may not be |T he computer checks run-to-run totals of |Submit test data for batches that with complete | | |posted or may not be |beginning accounts receivable balances, plus |and incomplete data sets in terms of completed | | |journalized |sales transactions, with the ending |transactions. | | | |receivable balances. | | |g. |Sales invoices may be posted to|The computer matches customer information on |Submit test data with underlying information that| | |the wrong customer’s accounts. the sales invoice with the master customer |both does and does not match with information on | | | |file, the sales order, and the shipping |previously created sales order and shipping | | | |documents. |files. | 14-10. A common management control involves having managers with responsibility for sales to review daily or weekly sales reports to assess the reasonableness of recorded sales. Further management responsible for warehousing and shipping should review daily or weekly sales and inventory movement re ports to assess the reasonableness of recorded sales and inventory removed from the perpetual inventory. 14-11. The sub-functions involved in cash receipts include (1) receiving cash receipts, (2) depositing cash in bank, and (3) recording the cash receipts. 14-12. a. Two important controls pertaining to cash sales and the transaction class audit objectives to which they relate are: †¢ The customer’s expectation of a printed receipt and supervisory surveillance of over the counter sales transactions helps to ensure that all cash sales are processed through the cash registers or terminals – completeness. †¢ Independent check by supervisor on the accuracy of cash count sheets, and verification of agreement of cash on hand with totals printed by a cash register or terminal – existence or occurrence and valuation or allocation. b. Two important controls pertaining to the initial handling of mail receipts are (1) immediate restrictive endorsement of checks received and (2) preparation of a multi-copy listing (prelist) of mail receipts. 14-13. a. A lockbox is a post office box that is controlled by the company’s bank. The bank picks up the mail daily, credits the company for the cash, and sends the remittance advices to the company for use in updating accounts receivable. This system eliminates the risk of diversion of the receipts by company employees and failure to record the receipts. b. Depositing receipts intact daily means that all receipts are deposited; that is, cash disbursements should not be made out of undeposited receipts. This control reduces the risk that receipts will not be recorded (completeness), and the resulting bank deposit record establishes the existence or occurrence of the transactions. 14-14. Four controls that can aid in preventing or detecting errors or irregularities in recording cash receipts are summarized below along with potential tests of controls: |Control |Test of Control | |Independent check of agreement of validated deposit slip |Inspect a sample of daily cash summaries and examine evidence of | |with daily cash summary. |agreement with validated deposit slip by responsible employee. | |Computer check of information included in the cash receipts |Use CAATs to test computer matching of information from cash receipts | |journal with information from prelist. journal with electronic prelist. Also follow-up on how exceptions are | | |reported and examine evidence or correction of errors reported on | | |exception reports. | |Preparation of periodic independent bank reconciliations. |Examine a sample of periodic bank reconciliations. Make inquiries about | | |bank reconciliation procedures and test accuracy on a sample basis. | |Mailing of monthly statements to cus tomers. |Observe the mailing of monthly statements to customers. Make inquiries | | |about procedures to follow-up on issues raised by customers, and examine | | |reports or other evidence of follow-up. | 14-15. a. The functions pertaining to sales adjustments transactions are: granting cash discounts; granting sales returns and allowances; and determining uncollectable accounts. b. The following three types of controls pertaining to sales adjustments transactions have as their common focus establishing the validity, or existence of occurrence, of such transactions: †¢ Proper authorization of all sales adjustments transactions. The use of appropriate documents and records, particularly the use of an approved credit memo for granting credit for returned or damaged goods, and an approved write-off authorization memo for writing off uncollectable customer accounts. †¢ Segregation of duties for authorizing sales adjustment transactions and handling and recording cash receipts. 14-16. a. The accounts receivable balance is a function of the tr ansactions that are posted to the account, namely credit sales, cash receipts, and sales adjustments. A sound system of internal controls over these three transaction cycles that ensure the completeness and accuracy of these transactions, should also ensure the completeness and accuracy of account receivable. b. The primary control over the balance involves sending monthly statements to customers and having an independent function to receive and follow-up on any issues raised by customers. c. The rights and obligations assertion for accounts receivable involves selling, or factoring, cash receipts. If an entity sells its receivables, it should keep a documentary record of the receivables that have been sold or pledged, and have a process for following up on collection of those receivables and the reduction of the related liability to the factoring agent. These records should be compared with monthly statements received from a bank or factoring agent. d. Public companies normally control establish controls over the presentation and disclosure assertion and related audit objectives through an effective and independent disclosure committee. The disclosure committee should have individuals who are knowledgeable about GAAP and the transactions being processed. 14-17. The following table provides example controls and tests of controls for each assertion (and transaction level audit objective) related to credit sales and cash receipts. Examples emphasize programmed control procedures where appropriate. Student should note that tests of controls should also emphasize testing computer general controls, observing exception reports, and testing manual follow-up of items that appear on exception reports. Credit Sales Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Computer matches sales invoice information |Submit test data where invoice data does not match | | |with underlying shipping informati on. |with underlying shipping information. | |Completeness (Completeness) |Computer prints a report of all goods |Submit test data with shipments that have not been | | |shipped but not billed. |billed to test accuracy of report of all good shipped | | | |but not billed. |Existence and Occurrence / Completeness |Comparison of invoice date with the |Submit test data with shipments in one period and | |(Cutoff) |accounting period when goods were shipped. |billing in the subsequent period. | |Valuation and Allocation (Accuracy) |Computer matches sales prices with |Submit test data with invoice prices that do not match| | |authorized price list and sales order. |the authorized price list or sales order. | |Presentation and Disclosure |Computer matches customer number on sales |Submit test data the customer information on the sales| |(Classification) |invoice with customer number on sales |invoice does not match the underlying sales order. | | |order. | |Rights and Obligations |If an ent ity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documentary record of the |receivables that have been factored or sold. | | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | Cash Receipts Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. | |Completeness (Completeness) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. independent check of the prelist with the cash | | | |receipts journal. | |Existence and Occurrence / Completeness |Preparation of periodic independent bank |Observe and test th e accuracy of independent bank | |(Cutoff) |reconciliations. |reconciliations. | |Valuation and Allocation (Accuracy) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. |Presentation and Disclosure |Mailing of statements to customers. |Make inquiries about mailing of monthly statements to | |(Classification) | |customers. Observe notes and procedures used to | | | |follow-up upon questions raised by customers. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documentary record of the |receivables that have been factored or sold. | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | 14-18. a. The transaction classes that should be considered i n assessing control risk for accounts receivable assertions are: credit sales, cash receipts, and sales adjustments. b. In assessing control risk for the existence or occurrence account balance assertion for accounts receivable, the following transaction class control risk assessments should be considered: †¢ Existence or occurrence for sales transactions that increase accounts receivable. †¢ Completeness for cash receipts and sales adjustments transactions that decrease accounts receivable. c. A revised acceptable level of detection risk for tests of details and a revised level of substantive tests must be determined for an assertion when the relevant final or actual inherent risk assessments, control risk assessments, and analytical procedure risk assessments, differ from the planned assessed levels. 14-19. The following table explains some example preliminary audit strategies for each financial statement assertion in the context of the audit risk model. Assertion |Inherent Risk |Control Risk |Analytic Procedures Risk |Test of Details Risk | |Existence and |Maximum due to revenue|Low if in ternal |Moderate to high depending on|Moderate which will allow for smaller sample sizes| |Occurrence |recognition problems. |controls over the |reliability of expectation |and changing the timing of confirmations of | | | |occurrence of sales are|model. |receivables. It will also reduce the extent of | | | |strong. | |cutoff tests. | |Completeness |Moderate. Not a |Low if internal |Moderate to high depending on|Moderate to high which will allow for smaller | | |significant inherent |controls over the |reliability of expectation |sample sizes and changing the timing of | | |risk. |occurrence of sales are|model. |confirmations of receivables. It will also reduce| | | |strong. | |the extent of cutoff tests. | |Rights and Obligations|Moderate to high |Moderate to high |Moderate to high depending on|Low: Consider confirming with factoring agent and| | |depending on the |depending on internal |reliability of expectation |search for large unusual cash receipts. | | |entity’s ability to |controls. However, |model. | | |generate operating |control are more | | | | |cash flow. |nonroutine than | | | | | |routine. | | | |Valuation and |High or maximum due to|Moderate to high |Moderate to high depending on|The auditor can test the accuracy of receivables | |Allocation |subjective nature of |depending on internal |reliability of expectation |a t gross value with confirmation. The auditor | | |allowance. |controls over |model. should consider extensive tests of the allowance | | | |collection of | |after year-end. | | | |receivables. | | | |Presentation and |Inherent risk is |Moderate to high |Maximum: Analytical |Maximum to High. It is often cost effective to | |Disclosure |usually high or |depending on internal |procedures are not directed |substantively test disclosures which are not | | |maximum. controls over |at testing disclosures. |complex for receivables. | | | |disclosures. | | | 14-20. In vouching recorded accounts receivable transactions to supporting documentation, a sample of debits to customers’ accounts is compared to data on supporting sales invoices and matching shipping documents, sales orders, and customer orders. The evidence obtained pertains primarily to specific audit objectives derived from the existence or occurrence, rights and obligations, and valuation or allocation assertions for accoun ts receivable. 14-21. Both the sales cutoff test and the cash receipts cutoff test pertain to accounts receivable. The sales cutoff test involves: †¢ Examining shipping documents for several days before and after the cutoff date to determine the date and terms of shipment. †¢ Tracing shipping documents to sales and inventory records to establish that the entries were made in the correct accounting period. †¢ Inspecting invoices for a period of time before and after the cutoff date to ascertain the validity and propriety of the shipments and corresponding entries. †¢ Inquiring of management about any direct shipments by outside suppliers to customers and determining the appropriateness of related entries. In performing a cash receipts cutoff test, the auditor may be present at the balance sheet date to personally observe the promptness of the cutoff. In particular, the auditor determines that all collections received prior to the close of business are included in cash on hand or in deposits in transit and are credited to accounts receivable. Alternatively, the auditor may review the daily cash summary and validated deposit slip for the last day of the year. Both cutoff tests relate to the occurrence and completeness audit objectives for accounts receivable. 14-22. a. It may not be necessary to confirm accounts receivable when: †¢ The balance is immaterial to the financial statements. †¢ The use of confirmations would be ineffective as an audit procedure. The auditor’s combined assessment of inherent risk and control risk is low, and that assessment, made in conjunction with the evidence expected to be provided by analytical procedures or other substantive tests of det ails, is sufficient to reduce audit risk to an acceptably low level for the applicable financial statement assertions. b. Factors to be considered in choosing the form of confirmation request are (1) the acceptable level of detection risk and (2) the composition of the customer balances. The positive form is used when detection risk is low or individual customer balances are relatively large. The negative form should be used only when all three of the following conditions apply: †¢ The acceptable level of detection risk for the related assertions is moderate or high. A large number of small balances is involved. †¢ The auditor has no reason to believe that the recipients of the requests are unlikely to give them consideration. c. When no response is received after the second or third positive confirmation request to a customer, the auditor should apply such alternative procedures as (1) examining subsequent collections and (2) vouching open invoices comprising the customer ’s balance. Alternate procedures may be omitted when both of the following conditions apply: †¢ There are no unusual qualitative factors or systematic characteristics related to the nonresponses, such as that all nonresponses pertain to year-end transactions. The nonresponses, projected as 100% misstatements to the population and added to the sum of all other unadjusted differences, would not affect the auditor’s decision about whether the financial statements are materially misstated 14-23. a. The aged trial balance is used primarily in assessing the adequacy of the allowance for uncollectable accounts. b. Procedures applied to the aged trial balance include (1) footing and crossfooting the aged trial balance and comparing the total to the general ledger balance for accounts receivable and (2) testing the aging of the amounts shown in the aging categories by examining supporting documentation such as dated sales invoices. c. After testing the accuracy of the aged trial balance the auditor should perform the following procedures to draw a conclusion about the fair presentation of the allowance for doubtful accounts. †¢ Examine past due accounts for evidence of collectability such as correspondence with customers and outside collection agencies, credit reports, and customers’ financial statements. †¢ Discuss collectability of accounts with appropriate management personnel. †¢ Evaluated management’s process for estimated the allowance for doubtful accounts using hindsight. †¢ Evaluate the adequacy of the allowance given information about industry trends, aging trends, and collection history for specific customers. d. Hindsight allows auditors to evaluate the reasonableness of management’s process for estimating the allowance for doubtful accounts. The reliability of management’s process for developing this accounting estimate can be gauged by evaluating estimates in prior periods and the degree to which those estimates accurately estimated subsequent uncollectable accounts. 14-24. GAAP disclosure for accounts receivable include: †¢ Disclosure of receivables from employees, officers, affiliated companies and other related parties. †¢ Appropriate classification of material credit balances. †¢ Appropriate classification of current and noncurrent receivables. †¢ Disclosure of pledging, assigning, or factoring receivables. How to cite Learning Check, Essays

Plastic Waste Management free essay sample

Plastic Waste Management 1. Plastics Waste: Environmental Issues and Challenges The quantum of solid waste is ever increasing due to increase in population, developmental activities, changes in life style, and socio-economic conditions, Plastics waste is a significant portion of the total municipal solid waste (MSW). It is estimated that approximately 10 thousand tons per day (TPD) of plastics waste is generated i. e. 9% of 1. 20 lacs TPD of MSW in the country. The plastics waste constitutes two major category of plastics; (i) Thermoplastics and Thermoset plastics. Thermoplastics, constitutes 80% and thermoset constitutes approximately 20% of otal post-consumer plastics waste generated in India. The Thermoplastics are recyclable plastics which include; Polyethylene Terephthalate (PET), Low Density poly Ethylene (LDPE), poly Vinyl Chloride(PVC), High Density poly Ethylene (HDPE), Polypropylene(PP), Polystyrene (PS) etc. Thermoset plastics contains alkyd, epoxy, ester, melamine formaldehyde, phenolic formaldehyde, silicon, urea formaldehyde, polyurethane, metalised and multilayer plastics etc. The prescribed authority for enforcement of the provisions of these rules related to manufacturing and recycling is SPCB in respect of States and the PCC in Union Territories and for relating to use, collection, segregation, transportation and disposal shall be the District Collector/ Deputy Commissioner of the concerned district. We will write a custom essay sample on Plastic Waste Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 4. Options for Plastic Waste Management 04. 1 Recycling of plastics through environmentally sound manner: Recycling of lastics should be carried in such a manner to minimize the pollution during the process and as a result to enhance the efficiency of the process and conserve the energy. Plastics recycling technologies have been historically divided into four general types -primary, secondary, tertiary and quaternary. Primary recycling involves processing of a waste/scrap into a product with characteristics similar to those of original product. Secondary recycling involves processing of waste/scrap plastics into materials that have characteristics different from those of original plastics product. Tertiary recycling involves the production of basic chemicals and fuels from plastics waste/scrap as part of the municipal waste stream or as a segregated waste.

The Wolf of Wall Street The Rich Life Essays - Film, Finance

The Wolf of Wall Street: The Rich Life What is the secret to becoming filthy rich in the stock market in the modern age? In just under forty years, Apple, a company which began trading publicly in 1980, has created more than $1 trillion in net wealth for investors.The previous chart-topper. Warren Buffett once said " The stock market is a device for transferring money from the impatient to the patient." Warren, Buffett. WiseGeek defines net wealth as ' the total value of assets owned by an individual, company, or other type of organization, less any current liabilities. The goal of most businesses and households alike is to generate a positive net wealth, meaning that the total value of asset surpasses the total amount of debt that is currently owed."' The movie known as The Wolf of Wall Street, directed by Martin Scorsese, a drama/biography defines their American dream as not about becoming middle children and having your kids go to college, but is about becoming ridiculously rich. But the institutions that al low people to become ridiculously rich (wall street bank etc) are not open to people with the wrong background and without the correct connections and breeding. So in light of that contradiction, the only way for normals to achieve the American dream is to find something that is in a grey area of the law . I gave the movie a 5 star simply because it was motivational, inspirational and informative. I thought this movie would be boring at first because it has to do with the stock market and Wall Street which basically deal with numbers all day, long but after I watched the movie, my way of thinking completely changed. Haris 2 The Wolf of Wall Street includes talented and phenomenal actors and actresses. Leonardo DiCaprio, the main character, performed as Jordan Belfort, a american dreamer Which chases a desire of becoming world's most powerful and rich individual with his friends that he helped get rich. Margot Robbie performed as Naomi Lapaglia, a beautiful girl from Dutch which creates a personal bond with the main character and marry with him later on movie. Jonah Hill performed as Donnie Azoff, a middle class worker lives in the same building that Jordan Belfort does. Azoff finds himself confronting Jordan Belfort in shop which is the moment his life changes from a middle class worker to an independent higher class individual. Jon Bernthal performed as Brad, a drug dealer which becomes a close partner with Jordan Belfort after the main character decides to create of his own firm to become financially independent. The movie begins by describing Belfort's first day as a junior stockbroker on Wall S treet. Surrounded by power play ers who live to be rich, get richer or die trying. Jordan has the opportunity to watch and learn firsthand the rules of the game. Little did he know he was stepping into a world where drugs, alcohol, corruption and prostitution are daily occurrences. A few years later, Jordan, who has been dreaming of truly becoming a successful stockbroker in his own right, has left Wall Street and has decided to start his own firm: Stratton Oakmont (SO) in Long Island, New York. Not only is he making millions of dollars daily and illegally at SO, but his firm and wild stockbrokers are the pure definition of debauchery; parties and sexual acts performed with hookers in the office, illegal pills and cocaine - to name but a few - can be found in abundance. This is an outrageous story of a man who had it all, i.e., money, status, prestige, a wife and children, yet who could not help wanting more. A man whose inexcusable greed led him to rob millions of innocent Amer icans so as to enable him to Haris 3 continue in this life of abuse, excesses, perversions and self-destructing behavior. Until he got caught. Jordan Belfort is very successful in his effort at becoming rich. His way of thinking or his mindset were not surely not always effective but they eventually came to be very major in his path of success and they did pay off at the end. Jordan Belfort kept thriving for money even

Outrageous Writing Grad School Essay Tips

Outrageous Writing Grad School Essay Tips A History of Writing Grad School Essay Refuted Question marks go outside the finished quotation mark in the event the whole sentence asks the question. Now examine the sentence below and think about just what the meaning is and what may be intended. The medical school personal statement is among the most essential elements of your. An amazing medical school personal statement is crucial in the application approach. As a consequence, you're more inclined to answer the prompt! The secret to all kinds of synthesis is the exact same. Structure your own personal statement to best show off your examples There's nobody set approach to structure your individual statement. Your own personal vision statement will describe your preferred future what you would like to become. The Truth About Writing Grad School Essay The personal statement isn't a confessional booth. You do not have to fret about your personal details that may be viewed, as we handle the matter on a safe network. Another benefit of our website is the quickness. Once upon a moment, it might have been. Politically our candidate has turned out to be somewhat skilled. Take into account the fact a badly written essay can stop you from going into the university you've chosen even when you have the very best GPA and test score. It should have the ability to depict the true degree of wisdom and performance of each student. Before you write your admissions essay you have to have a comprehension of your objectives and the way in which your experiences to date prepare you for pursuing your aims. Queens pse workshop for those times in life when you will need. Certain things in life linked to career and education may not be carried out by means of a trial and error procedure. Various schools and colleges adopt various means of assessing the grades according to their requirements and standards. As a general rule, they tend to be smaller and usually offer only undergraduate degrees, while a university offers undergraduate and graduate degrees. Recommended for students that are beginning their. Students lead busy lives and frequently forget about an approaching deadline. Incorporate any comments that you want to handle. You might also want to suggest additional research or comment on things that it wasn't possible that you discuss in the paper. It's helpful to find other folks to read your statement and supply feedback. A personal statement should speak to the readers. Writing Grad School Essay - What Is It? You have to record your research in a manner that produces essay writing less difficult for you. When you start writing your essay you'll have all info you should make accurate direct quotations. Nowadays it's very hard to locate a trustwort hy essay writing service. The very first step in writing an effective application essay is identifying precisely what you're supposed to be writing. So, following are a few important tips a student ought to take care of while writing their AP essays. Therefore, many students and employees decide to purchase affordable essay rather than writing it themselves. Both types of essays are broken up into three parts that are the introduction, body and conclusion. Reading example essays works exactly the same way! If you don't know how to reference properly and if you don't understand how to structure your essay so that it reads flawlessly, you might be in line to have a fairly terrible grade. For that reason, it's essential that you compose an essay that's honest, interesting, and well organized. Thus, with the assistance of grading system, students have the ability to do away with a great deal of unnecessary pressure and they have the ability to involve in their academic activities with a whole lot more interest. Every one of the employees are liable for payment of insurance. Every one of the employees are liable for payment of insurance premiums.

Centennial College Essay Topics - Helpful Information

Centennial College Essay Topics - Helpful InformationYou can't put the Centennial College Scholarship on your application because it will appear as an extension of your application. Your paper work is sent in to the College Advisor to pick up your scholarship and you will receive notification when a decision is made on your application. So for the past five years, the Centennial College Scholarship has been available to those who do have excellent work.The essay topics for this scholarship are fairly wide ranging. Each year we offer two Centennial College Essay Topics for the general essay section of your application. The Centennial College essays often cover issues that we have in common. These include science and education, because we all love science.We teach our students to think critically, which means they often spend more time studying a particular topic than their peers in other classes. If you have interest in science and you want to write a great Centennial College essay, y ou must first understand why science is so important to us. We like to think that education helps children understand how the world works and how it affects them.Our children are also involved in many different science experiments. If you like science, you should consider submitting a science essay. This topic will help you to demonstrate your ability to think outside the box. It is quite possible that you will be called upon to comment on a specific science experiment and this experience can inspire you to find new ways to investigate.Astronomy can be a difficult subject to write about. Many students at Centennial College just don't get what it is all about. One way to overcome this is to look at our student newspaper to find out what students are doing with their life and with their science knowledge. There are numerous clubs and organizations that focus on astronomy. You can join one of these clubs and become a part of the scientific community at Centennial College.Science is als o a serious subject for children. This is especially true of the younger ones. They enjoy building robots and playing with science kits. When your paper discusses these projects and how they fit into your life, it is a clear sign that you are interested in making a difference.Other Centennial College Essay Topics include: English, Math, Business, Communication, and English. In fact, the college is also an English major, and the college has a lot of activities and research projects centered around English and other subjects. Communication is an important subject as well. If you find you have a passion for communication, consider writing a Centennial College essay about this topic.When you are ready to apply for the Centennial College Essay Topics that is available each year, you need to understand how they work. Students need to know the requirements of their program. They must also know the types of papers they can expect. If you choose one of the Centennial College Essay Topics, yo u must follow these guidelines in order to be eligible to submit your application.