Tuesday, December 31, 2019

Homosexuality Must be Discussed in American Elementary...

Wherever it has been established that it is shameful to be involved in homosexual relationships, this is due to evil on the part of legislators, to despotism on the part of the rules, and to cowardice on the part of the governed. -Plato Society is currently arguing over how to address the issue of violence against homosexuals. Many educators and activists suggest that the educational systems nationwide address the issues of sexual orientation in classrooms to combat stereotypes and myths that lead to violence against homosexuals. Within this debate, there is controversy about when to deploy educational stratagems regarding sexual orientation. In order to productively dispel stereotypes, it is necessary that queer issues be†¦show more content†¦It is hard to define exactly which issues are most important to focus on and discuss in curricula. Lesbian and gay studies means many things to people, at different times, in different countries. In fact, it often seems easier to define what it is not rather than what it is, (Weeks, 2000, pp. 2). Overall the issues that should be included in curricula, in some form at all grade levels, is the lives of GLBITTQ people, including their identities, their experiences of op pression, and their struggles for recognition. In addition, curriculum should include ways to live with these differences. Furthermore, the rights for GLBITTQ community should be discussed, especially the right for all people to be treated equally and fairly. Curriculum should lead students to question the heterosexual norm that is presented in this culture and how that makes other people feel who are different. All teachers should be educated about queer issues before incorporating them into their classes. As any other subject in schools, students should be taught the most basic foundations of queer theory and then provided with more information as the years progress. In elementary education, the fundamental queer issue that should be taught is that our society is filled with diverse cultures and families and it is important to include and treatShow MoreRelatedEssay on America’s Schools Need Character Education5183 Words   |  21 Pagesitself as the focus of curriculum debates and school planning discussions is that of moral and character development. Does character development have a place in our schools? Should public schools take the responsibility of educating students on morality? The answer is complex and has a multitude of sides and opinions. In a way, however, schools already educate students on what to believe and how to behave. By excluding the history of the other Ameri cans, such as people of color, women, and homosexualsRead MoreMasculinity Theory1630 Words   |  7 Pagesnumerous research projects spanning about 10 years. 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Monday, December 23, 2019

Gamblers The Hard Rock Casino - 700 Words

Dejan Duric Professor Dr. Constance Bailey ENG 100E 16 November, 2015 Gamblers At the Hard Rock Casino in Biloxi you can find gamblers in all shapes and sizes participating in various gaming activities. However, at 3 am on a Monday night you will find a handful of people at the blackjack table huddled over their cards as if they are afraid they will magically disappear. They all have different reasons for gambling. From the 21 years old celebrating his birthday, through the 75 years old veteran who survived 3 different wars trying to kill some time, to the problem gambler that can’t leave the table. Most of them are there to have fun and perceive it as a form of entertainment. However, there are some people there trying to make money or get their daily adrenalin rush. The thrill of winning money in risky situations is both very stressful and very euphoric – when it turns out their way. A high paced game with a lot of ups and downs, winning and losing streaks, is blackjack. Adrenalin junkies and gamblers I focus on usually play this game. The threshold for membership is to have some gambling experience, willing to bet a considerate amount of money and know the at least some of the blackjack basic strategy rules. At the blackjack table on a Monday morning you will find these people. Within this gambler’s club setting there is usually the game’s Mike Tyson, a gambler known for his wild swings that have derailed his life. He enjoys throwing his fate into impossible, destructiveShow MoreRelatedPurchase Intentions And Motives Of A Casino1347 Words   |  6 PagesPurchase Intentions and Casino Motivations There is empirical evidence in the research that suggest the purchase intentions and motivations of a casino customer are through customer involvement. 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Sunday, December 15, 2019

Narrative observation Free Essays

Ruby climbs up the stairs of the slide holding the bars with her hands and sits on the edge and then slides down. She then climbs up the slope from the bottom and then slides down again laughing as she does so. She repeats climbing up the stair and this time goes on her front and slides down body faced downwards. We will write a custom essay sample on Narrative observation or any similar topic only for you Order Now Appendix 2 Name of children and ages: Sara- 4. 8; Tests – 3. 9; Dawn -3. 5 Sara is playing in the nursery garden as it is time for free play. Since she is the oldest child in the nursery, lot of other children enjoy following her and taking part in her role play activities as she is good at directing play and is imaginative. Sara [4. 8] runs up behind me with a piece off pipe in her hand and takes hold of my hand with her free one. She tugs me forward. Sara: â€Å"Look out miss Marina! There’s a fire behind you! Run! Quick! † I turn around and pretend to be scared. Me: â€Å"Oh no Sara! What shall we do? How will you save me?! † Sara: â€Å"Don’t worry, my team Is here, you won’t get hurt. Just follow me! Dawn comes up behind me as well with a pipe In his hand and pushes me. Dawn: â€Å"l save you! Come on! Run! † I quickly follow Sara, who has become the leader of the â€Å"fire fighters† and am followed by Dawn and Tests who are part of the team. Sara leads us towards the Wendy house on the other side of the garden. Sara: â€Å"Come Inside miss Marina, you’ll be safe here. Ill look after you†. I pretend to be deeply traumatized and followed Sara Into the Wendy house. Sara: â€Å"Stay here, ’cause the fire will hurt you. I have to put out the firer Come Tests, lets goal Dawn, follow us in the fire engine! † Sara runs to the and pretend to put out the fire. They make â€Å"whoosh’ sounds as if the water is spurting out of the picks. Two minutes later the bell to signal the end of play time and Sara runs back to the Wendy house. Sara: â€Å"Miss Marina, we have to go inside now but can you play fire fighters with us next time too? † Me: â€Å"Of course I can Sara. Shall we pack the things up as Ms Nina is calling everyone over to line up. How to cite Narrative observation, Essays

Saturday, December 7, 2019

Auditing and Assurance Depicting the Audit Opinion

Question: Describe about the Auditing and Assurance for Depicting the Audit Opinion. Answer: Introduction: The overall study mainly helps in depicting the audit opinion of relevant cases, which might help companies to understand the specified material and immaterial errors. In addition, the report also helps in depicting the opinion, which is mainly mentioned in ASA 700 and provide relevant audit opinions that could help companies in their audit process. Moreover, the study also evaluates different scenarios, which could be helpful in depicting the relevant audit opinion needed for each situation. Moreover, the loopholes in internal control system of Adel Company are effectively depicted in the study. 1: Audit reports Providing explanation for ASA 700 forming and providing relevant audit opinion: ASA 700 mainly helps in depicting the relevant requirements, which could be used by companies while formulating their overall financial statement (Auasb.gov.au 2016). In this context, Pandit et al. (2014) stated that ASA 450 mainly helps auditors to identify the overall uncorrected misstatement that might have material impact on the financial report of the company. The overall requirements of the ASA 700 for opinion in financial report are as follows. The overall auditors of the company should form an opinion regarding the prepared financial report. In addition, the auditors should also evaluate the report in accordance with the financial reporting framework and material respects (Auasb.gov.au 2016). Furthermore, the auditors of the company have to provide reliable assurance regarding the data that has been used in the financial report. In addition, the auditors also have to provide relevant assurance that the report is free from material misstatement conducted from error or fraud. In addition, due to the ASA 330 auditors have to provide relevant audit evidence (Auasb.gov.au 2016). Moreover, ASA 450 mainly provides relevant conclusion regarding the uncorrected material misstatements. Furthermore, the auditors also need to follow the paragraph 12-15 for depicting the auditing standard used in preparing the financial report of the company (Auasb.gov.au 2016). In addition, the auditors have to follow the relevant financial reporting framework, which could include the qualitative aspects of the companies accounting practises (Auasb.gov.au 2016). Moreover, the auditors of the company are also required to provide opinion on the following aspect of the financial report of the company. The auditors needed to provide relevant opinion on the accounting policies and its matter of presentation that is been used by the company in their financial report (Auasb.gov.au 2016). The overall viability of the accounting policies in regards with financial reporting framework (Auasb.gov.au 2016). The reasonable approach of the management in depicting the accounting estimates in their financial report. The auditors should also provide relevant opinion on reliability and comparability of the financial report of the company. In addition, overall classification, characterisation, and aggregation ort disaggregation of the information is checked (Auasb.gov.au 2016). Moreover, the auditors also have to provide relevant disclosure regarding the proper understanding of the information provided in the financial report. The auditors have to provide opinion on the disclosure provided on the financial report. In addition, the auditor also provides the opinion on the effectiveness of the material transactions conveyed in the financial report (Auasb.gov.au 2016). In addition, the auditors also provide the terminology of the financial report with each statement. Moreover, the auditors also have to provide opinion regarding the fair presentation of the financial framework used in report. In addition, according to the paragraph 12-13 auditing standard is to be maintained while preparing financial report of the company (Auasb.gov.au 2016). Furthermore, opinions are also to be provided in the presentation, content, and structure of the financial report. In addition, the auditors have to also provide opinion on the viability of the financial transaction depicted in the annual report (Auasb.gov.au 2016). Lastly, the auditors have to provide opinion regarding the applicability of the financial reporting framework used by the company. In addition, the overall different types of opinion that is relatively provided to the audit report is unqualified opinion, qualified opinion, adverse opinion, and disclaimer of opinion. In this context, Cheng, Dhaliwal and Zhang (2013) stated that due to the effective control measures and punishment criteria, AASB is able to reduce the overall unethical measure conducted by the company. On the other hand, Tsipouridou and Spathis (2014) criticises that some auditors effectively uses the loopholes in accounting standard to increase their personal income and help companies to inflate their overall balance sheet. Unqualified opinion: Moreover, the unqualified opinion is only provided to companies that have effectively conducted their financial report according to the GAAP rules (Auasb.gov.au 2016). The unqualified opinion mainly occurs is only depicted if the company has prepared the financial report as per the GAAP principles, it has relevant with statutory regulations, and effective disclosers of material matters are depicted in the financial report. Qualified opinion: Moreover, the qualified opinion is provided to companies that have not maintained their books according to the GAAP rules, but there is no adverse affects on the financial statement (Auasb.gov.au 2016). This type of statement is only provided if financial statement of the company has material misstatement present in their report. Adverse opinion: In addition, the adverse opinion is mainly provided for those companies that have not followed the GAAP rules and have conducted relatively mainly misstatements in their financial report (Auasb.gov.au 2016). The adverse opinion is only provided if the material misstatement is present and is affecting the financial report. Disclaimer of opinion: Lastly, the disclaimer of opinion is mainly conducted for companies, where the auditors are not able to conduct auditing due to falsification or absence of relevant data (Auasb.gov.au 2016). The auditors only deliver the disclaimer statement, if the auditing of the financial report is incomplete due to the absence of relevant information. Providing the explanation for Connor Company: The overall Audit opinion that is mainly depicted for Connor Company is the unqualified opinion, as the financial condition of the company is adequately presented in its cash flow statement. Moreover, this opinion is mainly presented to the firm if the company has provided relevant data in their financial report regarding its performance and transactions conducted in the fiscal year. The auditors mainly provide unqualified opinion to Connor Company because it provided relevant information in their report regardless of its condition. Providing the explanation for American parent: The overall Audit opinion that is mainly depicted for American patent company is the qualified opinion, as the financial record is according to the GAAP rules but no misrepresentation could be found. The company has not been following the LIFO method that is been used in GAAP accoutring standard. However, the material affect in only conducted in the inventory system and does not hamper the overall financial report of the company. Thus, the auditor could provide qualified opinion regarding the firms financial report. The auditors provide qualified opinion to the American patent company because there is no material effect of the LIFO method on the overall financial projection of the company. Providing the explanation for Victorian Manufacturing: The overall Audit opinion that is mainly depicted for Victorian Manufacturing is the adverse opinion, as the company has been using wrong valuation for their deprecation method. In addition, according to the GAAP rules company have to value the depreciation on the face value and not on the market value. Thus, auditors are indicating a fraud that might be conducted in the company, which is not accepted according to the GAAP standard. The auditors mainly provide adverse opinion for the Victorian manufacturing because it does not follow any rules of GAAP and potential misstatement could occur in their financial report. 2: Internal Control Systems Identifying the overall weakness in internal control of Adel Companys procedures: Companies to maintain efficiency in their accounting and auditing procedures conduct effective internal control. In addition, the weakness in internal control mainly decreases the overall ability of the company to depict an effective financial report. In addition, with the effective internal control, external auditors are able to detect material misstatement in operations of the company. Moreover, effective internal control system mainly monitors and supervises the overall operations of the company. After the effective evaluation of the internal control process that is being used by Adel Company. In addition, there are certain loopholes in the overall internal control system of the company, which could be effectively identified from the scenario. Moreover, the identified loopholes in the internal control of Adel Companys procedure are as follows. Low auditing: The company does not support the periodic auditing of payrolls, which might in turn reduce the efficiency of the payroll system. In addition, Adel Companys internal control system could not be efficient if periodic auditing is not being conducted on the payroll system. Grant, Sen and Spring (2013) stated that with the help of effective auditing process companies are able to reduce the unethical measures conducted in their business. Moreover, the auditing is mainly needed in evaluating the exact report timing conducted by the workers. In addition, auditing could be conducted on the payroll cheques that are being delivered by the accountants and payroll tax report that is been generated b the chief accountant. Authorisation issue: In addition, Adel manufacturing is mainly dependent on the record keeping conducted by the workers. However, this blinded trust might negatively affect on the productivity of the company. Moreover, no monitoring of workers in and out time might raise the unethical measures and reduce the actual work time of the workers. Paterson (2014) argued that companies with the help of latest technology are able to monitor the exact work time of their workers. Issue in supervision: Due to the low supervision that is been conducted in the accounts payroll system might increase the overall mistake conducted by the two accountant. In addition, the form is mainly filled in pencil and the workers to increase their work time and reduce deduction in their payments could effectively change data. In addition, there is no significant checking, which is being conducted by the chief accountant regarding the authenticity of the payroll checks. Moreover, no supervision was conducted in the Adel manufacturing, which in turn might increase the errors that might be generated from their internal control system. In this context, Grant, Sen and Spring (2013) stated that use of appropriate supervision could effectively help companies to promote ethical consideration in their operations. Depicting the test of control for each of the identified errors: After the boost in information technology, the companies are able to improve their internal control system. In this context, Hoitash, Hoitash and Johnstone (2012) stated that companies use effective SAP technology to improve their overall accounting system and reduce any unethical practises conducted in their vicinity. The overfill test of control, which might be used by Adel manufacturing for the identified errors are as follows. Pay cheque approval system: The overall use of payroll approval system could effectively help in reducing any type of errors that might be generated from calculations conducted by the accountant. In addition, this test of control might mainly help in reducing the issues generated from reduced supervision conducted by the chief accountant. Gordon and Wilford (2012) stated that payroll system might help reduce the error, which could be generated from errors in bookkeeping. Verification of calculation: In addition, the use of effective verification of calculation process could help in authenticating the calculations conducted by two accountants. Moreover, the calculations of the payroll could be verified by switching the order of cal calculation, which in turn might help in reducing the errors. Gong, Ke and Yu (2013) argued that use of second verification might increase the workload of the accountant and raise the overall time of the payroll calculation. The control system might help in reducing the low auditing conducted by the Adel manufacturing. Automated timekeeping system: In addition, the effective automated timekeeping system might effectively help Adel manufacturing to reduce weakness conducted on recording keeping of in and out time of workers. This automated timekeeping system is more effective that the current timesheet that is being used by the company. Grant, Sen and Spring (2013) mentioned that timekeeping system are mainly used by manufacturing companies to reduce any unethical measure conducted by its employees. This control system might effectively help in reducing low auditing and authorisation issues faced by Adel manufacturing. Matching the timecard to employee list: The risk that might be generated from non-submission of timesheet could be effectively reduced by implementing matching time card system. This system mainly helps in identifying the employee that has not submitted their timesheet on specified date. In addition, this system also helps in authenticating the overall timesheet data collected from employees. Leipziger (2015) stated that identification of late timesheet submission could effectively help in reducing the unethical process conducted by employees to reduce their wage deduction. Conclusion: The overall system mainly helps in depicting the auditing process, which might be used by the company to authenticate their financial report. In addition, the novice effectively depicts the auditors opinion that needs to be provide according to ASA 700 regarding the financial statement of the company. Furthermore, the components of the auditing opinion are thoroughly discussed in the study, which in turn provides relevant decision regarding the different cases. In addition, the novice effectively depicts the weakness that is identified in the Adel Company audit procedures. Furthermore, effective test of control is depicted for each identified weakness for authenticating and validating the overall audit process of the company. Reference and Bibliography: Auasb.gov.au. (2016).Auditing and Assurance Standards Board (AUASB) - Home. Available from: https://www.auasb.gov.au/ [Accessed on 12 Sep. 2016]. Cheng, M., Dhaliwal, D. and Zhang, Y., 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?.Journal of Accounting and Economics,56(1), pp.1-18. Douglas, C., Edward, L., Jiandong, C. and Wenxuan, H., 2013. Executive integrity, audit opinion, and fraud in Chinese listed firms.Emerging Markets Review. Evans, M.D., Thomas, R., Williams, G.L., Beynon, J., Smith, J.J., Stamatakis, J.D. and Stephenson, B.M., 2013. A comparative study of colorectal surgical outcome in a national audit separated by 15 years.Colorectal Disease,15(5), pp.608-612. Gong, G., Ke, B. and Yu, Y., 2013. Home Country Investor Protection, Ownership Structure and Crossà ¢Ã¢â€š ¬Ã‚ Listed Firms' Compliance with SOXà ¢Ã¢â€š ¬Ã‚ Mandated Internal Control Deficiency Disclosures.Contemporary Accounting Research,30(4), pp.1490-1523. Gordon, L.A. and Wilford, A.L., 2012. An analysis of multiple consecutive years of material weaknesses in internal control.The Accounting Review,87(6), pp.2027-2060. Grant, M.J., Sen, B. and Spring, H., 2013.Research, evaluation and audit: Key steps in demonstrating your value. Facet Publishing. Hammersley, J.S., Myers, L.A. and Zhou, J., 2012. The failure to remediate previously disclosed material weaknesses in internal controls.Auditing: A Journal of Practice Theory,31(2), pp.73-111. Hoitash, R., Hoitash, U. and Johnstone, K.M., 2012. Internal control material weaknesses and CFO compensation.Contemporary Accounting Research,29(3), pp.768-803. Leipziger, D., 2015.The corporate responsibility code book. Greenleaf Publishing. Li, C., Peters, G.F., Richardson, V.J. and Watson, M.W., 2012. The consequences of information technology control weaknesses on management information systems: The case of Sarbanes-Oxley internal control reports.Mis Quarterly,36(1), pp.179-203. Li, Y., Yu, J., Zhang, Z. and Zheng, S.X., 2016. The effect of internal control weakness on firm valuation: Evidence from SOX Section 404 disclosures.Finance Research Letters,17, pp.17-24. Pandit, J.J., Andrade, J., Bogod, D.G., Hitchman, J.M., Jonker, W.R., Lucas, N., Mackay, J.H., Nimmo, A.F., O'Connor, K., O'Sullivan, E.P. and Paul, R.G., 2014. The 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.Anaesthesia,69(10), pp.1089-1101. Paterson, J.C., 2014.Lean Auditing: Driving Added Value and Efficiency in Internal Audit. John Wiley Sons. Puchetaà ¢Ã¢â€š ¬Ã‚ Martnez, M.C. and Garcaà ¢Ã¢â€š ¬Ã‚ Meca, E., 2014. Institutional investors on boards and audit committees and their effects on financial reporting quality.Corporate Governance: An International Review,22(4), pp.347-363. Rice, S.C. and Weber, D.P., 2012. How effective is internal control reporting under SOX 404? Determinants of the (nonà ¢Ã¢â€š ¬Ã‚ ) disclosure of existing material weaknesses.Journal of Accounting Research,50(3), pp.811-843. Sanderson, J., 2013. Audit issues.SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, p.331. Skaife, H.A., Veenman, D. and Wangerin, D., 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading.Journal of Accounting and Economics,55(1), pp.91-110. Tsipouridou, M. and Spathis, C., 2014, March. Audit opinion and earnings management: Evidence from Greece. InAccounting Forum(Vol. 38, No. 1, pp. 38-54). Elsevier.