Thursday, May 28, 2020

How to Write a Placement Test Essay Question

How to Write a Placement Test Essay QuestionA placement test is a type of essay question that is designed to measure students' skills in writing. The following section will describe how to write a placement test essay question.The first thing you need to do when you begin to write a placement test essay is to decide which parts of your writing skills you will emphasize. This is because all the information and figures that appear on the test must match up with the information presented in your essay.One of the most important parts of your essay will be your writing skills. Therefore, you should make sure that you practice the skill before taking the test. If you know how to use spell check and grammar check, then it is also important that you practice using these software tools.The second step to a good essay is to take a break from your normal daily routine. Since your essay has many different sections, you will need to take some time to concentrate on each section before moving on t o the next one. However, if you find that you need a break, then try to find a way to get a few hours of sleep before you take the next section. Taking a nap can help you get re-energized and able to think clearly.It may also be helpful to utilize bookmarks to help you throughout the essay. Some students find that they can get the better of a part by looking at the assignment outlines.The last thing you can do to prepare for the test is to read through a test outline that you have prepared ahead of time. You should not read the outline one paragraph at a time but instead should take it one topic at a time and read through it carefully. Once you start the test, you will be able to notice what sections are easier and which sections require more work.Before you take the test, you should ensure that you are calm and do not get nervous. The last thing you want to do is to not be able to finish the test because you are too anxious.By taking the test at least once or twice before you take it, you will be able to start seeing the questions as soon as they start to come up. The last thing you want to do is to skip a question because you have not read it correctly. Instead, you should take a moment to read through the question carefully before answering.

Wednesday, May 27, 2020

Tips for Writing Sports Compare and Contrast Essay Topics

Tips for Writing Sports Compare and Contrast Essay TopicsSports compare and contrast essay topics are excellent to use for both a student's college career and their high school career. They are especially useful when students are preparing for and participating in a sports team. The essay topic may also be used as a part of the high school freshman curriculum, especially if the student will be expected to participate in sports during their sophomore year.To help students work through the essay, some tips to consider with sports compare and contrast essay topics is to make sure that they use the best possible writing that will show how well prepared they are for the college level. Sports have a great deal of variety, which can create confusion with students. Therefore, it is important that students are well prepared before writing the essay.For starters, they should have a better understanding of the rules of the various sports they will be involved in, so that they are more aware of what they should not do. They should also be able to separate what they should be doing on the field from what they should be doing off the field. Since most sports involve physical exertion, students should always be sure to take the proper precautions for their own safety.Another tip for students looking to write sports compare and contrast essay topics is to write from a perspective. Writing from a point of view makes it easier to place different aspects of the subject into a more logical sequence of events. When writing from a different point of view, students will have a much more difficult time keeping their thoughts coherent.They should also be careful to discuss the different aspects of each sport. They should always talk about the theme of the game. Doing this makes it easier for students to relate to one another when sharing ideas about the sport.They should also share how the specific rules are applied in the particular sport. This allows students to develop their underst anding of the game. Also, being able to explain how the rules are applied within a particular context will allow students to apply the rules more properly when they are competing in the sport.They should also talk about the different types of sports. They should talk about different types of sports in more depth to be able to understand them better. In addition, they should also discuss what differences there are between the different types of sports.Finally, they should spend time discussing how other people react to the different types of sports. It is important for students to understand how other people feel about different sports, including how other people view the games. By analyzing how other people respond to a sport, students will be better prepared to compete with others in a future sports team.

How to Find Great College Essay Quotes

How to Find Great College Essay QuotesWriting a college essay depends on using college essay quotes. Writing an essay can be time consuming and tiring, but having the right resource will help you get the job done faster. The resource does not have to be expensive or difficult to find. You just need to search for them.There are plenty of resources that have college essay quotes available. Most of them offer free resources that are made specifically for this purpose. You just need to find the right resource for you to use and start writing an essay that is more original and interesting.One way to find a college essay quote is by searching online. You can use the Internet to look for these quotes. You may be able to find some college essay quotes online as well. Searching online may take a little bit of work, but it will pay off. Once you find a resource online that has college essay quotes available, you can go ahead and download them to use at your leisure.Before you go out and downlo ad any online resource, you need to be certain that it is really what you are looking for. You should look for a resource that offers some variety. You should also be able to get all of the words that you need to use for your college essay. You will need to look for a resource that offers both meaning and quotes that fit what you are trying to say.Once you find a resource online that offers college essay quotes, you should be able to download them for free. They should have free trial periods available so that you can give them a try. This will allow you to see if it is something that you enjoy doing.Once you get a free resource, you will need to spend some time working on your essay. Remember, these are free resources. This means that you will need to work very hard at your essay.Some writers out there tend to claim that there is no such thing as a free resource, but that is not true. There are some great resources available that are free and will help you come up with great quotes . A free resource does not have to be boring or hard to find.Do not underestimate a resource. There are some great resources out there that are free. They can actually help you to write a very good essay for your college assignments. Be sure to try some out before you decide which one you want to use.

Tuesday, May 26, 2020

How to Write the Best College Essay

How to Write the Best College EssayWhat makes a college essay easy or hard to write? Many students get lost in the process of writing an essay and stop at any stage they feel it is too much for them. This is why many people are afraid to attempt to write a college essay for fear of being asked to do something that they are not familiar with. However, there are some tips that can help you write a good essay so that you are not constantly worried about what to say next.Know your topic. One thing that is essential to this writing task is to know what you want to say. For instance, if you are writing a paper about a popular movie starring Charlize Theron and Tom Cruise, you may have a tough time since these are two of the most known names in Hollywood. While you will be speaking on the topic, it is best to be as clear and accurate as possible to prevent the information from being twisted. Any blunders you make could be damaging to your chances of getting the grade you need.Know the topic s that are interesting to your audience. A lot of students often struggle when writing a paper due to the fact that they don't understand what the interest of their audience is. For instance, do you want to focus on getting a good job after graduation? Make sure you know who your target audience is before you begin writing your paper. By knowing what they want to be addressed, you can ensure that you don't overuse certain topics that they don't care about.Decide on the topic before you begin writing. Some topics may be more appropriate to tackle since it is something that you are familiar with and enjoy doing. Other topics are far more controversial and would require a lot of research to be able to address them. If you are unsure whether or not a topic is one that you can tackle, it is better to wait until you know before you begin writing. Make sure you do enough research. Writing a good college essay should not be a problem for those who are able to do research properly. This can be done by simply looking up the subject matter you are going to cover online or researching current events in the news.Use student resources. Another way to help improve your writing skills is to use student resources that are available to you. These are resources that may not be advertised, but are accessible to your audience. For instance, some schools provide student journals or e-newsletters that can be used to write papers on a variety of topics. You may find that this type of resource can help improve your writing skills and even allow you to write more effectively.Know when you can avoid a project. There are many students who feel that it is impossible to do well in a writing assignment because of a learning curve. It is always best to use more traditional resources that are available to you to avoid the learning curve that many students experience.There are several things that you can do to be sure that you are not overwhelmed with writing assignments when it comes to how t o write the best college essay. The most important thing to remember is to look at the topic before you begin writing. Remember that the way you present the information can also affect the outcome of your paper.

What to Look For When You Are Writing an Essay About Yourself

What to Look For When You Are Writing an Essay About YourselfIt is vital that you give some attention to the college admission essay examples about yourself. You are going to need them when you are preparing for your college application. If you do not take the time to read and follow the sample essays that are available, you are not going to make it far with your application.Different people write essays in different ways. Your college admissions committee may find it to be a very easy task to determine who you are on paper, but it can take some time for them to come up with an opinion about you based on what you have written.Therefore, it is important that you are very patient as you go through the college admission essay examples about yourself that are available. You should not despair at the fact that the main point of your essay is going to be picked apart and scrutinized by your potential college admissions committee.In addition, you are not just going to be focused on the coll ege admission essay examples about yourself; instead, you will be able to write about others as well. You need to look beyond the book of admissions to find other aspects about you and others that are going to be helpful in determining whether or not you will be accepted into your dream school.One way you can do this is to find students who will be testifying for you and take their advice into consideration when you are composing your own essay. You should also remember that these essays that you are writing are going to serve as testimonials about you. Therefore, you should take the time to read and understand how they are writing the personal statement about you.You should learn all you can about how these letters and applications can be used as a reference for you to work from when you are writing your personal statement. There are a lot of people who leave college without taking the time to do the preparation required to be successful. There are also a lot of people who do not t hink they are good enough to prepare a well-crafted essay.When you put in the time and effort necessary to prepare a good essay, you will find that your chances of being accepted into your dream school increase dramatically. It does not matter if you are applying to one or several schools. You are still going to need to be able to write a good essay about yourself.You should also be aware that there are several factors that are going to be utilized by the admissions officer at any of the schools you might be considering attending. This includes your academic abilities, your community involvement, your extracurricular activities, your race and even your participation in student life. All of these things are going to be taken into consideration by the admissions officer to determine whether or not you should be allowed to attend the school of your choice.

Your Samples of an Argumentative Essay

Your Samples of an Argumentative EssayPreparing your samples of an argumentative essay is essential if you want to make sure that you are presenting your ideas with the right eloquence. If you do not spend a lot of time planning your arguments, then you will struggle to achieve success. However, there are things that you can do to make sure that you write your essay in a way that will stand out.The first and most important thing to do is to plan. You will have a hard time writing your essay if you do not plan your ideas. If you are going to be doing this for long term purposes, then you will want to spend some time figuring out how to organize your thoughts so that you can write effectively.Writing is really only effective if you know what you are doing. This means that you should spend some time thinking about where you are going to write. This could mean finding a topic that you enjoy and have always enjoyed.Doing this will ensure that you are not surprised when you start your essa y. It also allows you to get into a rhythm that will help you deliver your essay with a confidence that is completely original. Even if you are writing for a class, it will still take time and practice to perfect the style of writing.There are many different styles that you can use to make your essay flow. However, each writer has a unique style. As long as you make a conscious effort to write in a way that is pleasing to the reader, you should be able to write a persuasive essay that will convince people of your ideas.Making use of quotes is another good habit to try. Quotes are effective when they are used in conjunction with the main idea of the essay. They are usually written in such a way that the reader can see that the idea is backed up by a quote.It is also important to practice when writing an essay. Try to practice taking short pieces of paper and constructing your essay before you actually start. This way, you will become more comfortable with the various ideas that you w ill need to work with as you write.Once you have written your essay, you can examine it again to make sure that it flows correctly. Make sure that the argument that you are trying to support has not been overdone. Remember, you will not always have a choice as to how you will build your essay.

A Review of Essay Samples for Highschool Students

A Review of Essay Samples for Highschool Students Students lead busy lives and frequently forget about an approaching deadline. At times, they need incentives. In extreme cases, they may be so frustrated or disappointed in their results that they may consider ending their lives. High school students are needed to compose essays on a number of topics which at first may appear to have nothing in common. High school essay writing is a frequent classroom activity and is also part of several regular examinations. It is required and a free place of learning, while college is optional and expensive. A superb school needs a pleasure atmosphere! It includes many features you want. You might also want to take part in a couple of extracurricular activities, go ahead. The debut of rules in high school makes it possible for you to grow into responsible adults. Public high schools have their very own fair share of issues and in the event the student isn't careful, they could wind up in a huge mess. Even should a program is incorporate in the classroom, it may be out dated within a couple of years. Imagine that you're a high school student. Do you think elementary and higher school students ought to be permitted to use cell. A health care provider may conduct a health examination to gauge if it's the patient is healthy. For instance, if you desire to define a word, you should choose the definition essay and offer a dictionary meaning of the word, together with your own interpretation of it. You're free to request help in persuasive essay assignments besides speech. Each paragraph should explore an exceptional idea. First and foremost it's essential to ensure that you comprehend the essay question fully and your essay answers each part of the question adequately. Following that, give a review of the points you discussed. Furthermore, fantastic thesis statement samples demonstrate that the writer knows of disagreements and difficulties that surround the problem or topic. Some have no clue how they'd begin their book report writing. Therefore, developing a thesis statement is a recursive practice. Basically, evidence ought to be collected after a thesis statement was developed. You must find the most suitable resources for your essay together with patience when finding the proper inspiration to write. In the procedure analysis assignment, the author should develop a detailed, step-by-step how-to guide to be able to inform the reader about how some processes are complete. You should have encounter the challenges in which sometimes it gets quite difficult to even understand the subject of the assignment. Within the body section, you have to give supporting arguments for every single point that you earn. Along with having a proper educational environment, the school must get an amusement and entertaining atmosphere. In high school, you're supposed to select the sort of topic you're going to be in a position to dig into that is, it's necessary for you to make certain you can discover enough info on the matter. You should have your reasons, and our primary concern is that you wind up getting an excellent grade. Asking for a distinctive and unique one on a topic of your choice may be all you desire. Before getting down to the true composing, it's crucial to choose a topic. You only have to earn an assortment of the proper topic you would desire. You could pick a topic that you're not interested in and wind up straining to compose the appropriate concept.

Sunday, May 17, 2020

Is It Safe to Drink Deionized Water

Drinking a small amount of deionized (DI) water usually doesnt present health issues, but there are several reasons why drinking large volumes of DI or making deionized water your only  source is dangerous. Deionized water is  water from which ions have been removed. Ordinary water contains many ions, such as Cu2 (Copper ion minus two electrons), Ca2 (Calcium ion minus two electrons), and Mg2 (Magnesium ion minus two electrons.) These ions are the most commonly removed using an ion-exchange process. Deionized water may be used in laboratory situations where the presence of ions would cause interference or other problems. Colintheone / CC BY-SA 4.0 / Wikimedia Commons   It is important to note that deionized water is not necessarily pure water. The purity depends on the composition of the source water. Deionizing does not remove pathogens or organic contaminants. Why Its Unsafe Aside from its unpleasant taste and sensation in your mouth, there are good reasons to avoid drinking deionized water: Deionized water lacks minerals normally found in water which provide beneficial health effects. Calcium and magnesium, in particular, are desirable minerals in the water.Deionized water aggressively attacks pipes and storage container materials, leaching metals and other chemicals into the water.Drinking DI may lead to increased risk of metal toxicity, both because deionized water leaches metals from pipes and containers and because hard or mineral water protects against absorption of other metals by the body.Use of DI for cooking can lead to loss of minerals in food into the cooking water.At least one study found ingestion of deionized water directly damaged the intestinal mucosae. Other studies did not observe this effect.There is substantial evidence drinking DI disrupts mineral homeostasis. Long-term use of deionized water as drinking water may cause organ damage, even if additional minerals are present elsewhere in the diet.There is evidence that  distilled and DI water are le ss likely to quench thirst.Deionized water may contain contamination in the form of bits of ion exchange resin.While deionized water made from distilled or reverse osmosis purified water may be pure, deionizing nonpotable water will not make it safe to drink. If You  Must Drink DI Experts have tasted deionized distilled water and it does not taste good. According to them, it feels strange or prickly on the tongue, but it did not cause any burns or dissolve tissue in their mouths. If  locked in a lab storage room with the choice between other solvents, DI, or heavy water, the deionized is the least dangerous, but there are a couple of ways to make it safe: Let the DI react with air. The water readily picks up ions from the atmosphere, quickly turning it into the ordinary purified water.Dont let the deionized water run through pipes or glassware that has encountered nasty chemicals. In other words, dont give the DI a chance to leach toxic metals or chemicals from its container.Let the water settle and avoid drinking the portion at the bottom. Although not a proven fact, it is possible that any ion exchange resin beads would sink to the bottom of the container and it is better not to take the risk.  An alternative would be to run the DI through a filter. Dont use a bleached coffee filter or paper towel, however, or youll likely leach more dioxin into the water than remove potentially dangerous resin. Source Kozisek, Frantisek. Health Risks from Drinking Demineralised Water. Word Health Organization. National Institute of Public Health, Czech Republic.

Wednesday, May 6, 2020

Faulkner’S Approach To Narrating His Novel As I Lay Dying

Faulkner’s approach to narrating his novel As I Lay Dying is very unique from the traditional one person narrator. His novel is set completely in first person, however the person speaking changes with every chapter. The narration ranges from the primary characters to those necessary to fill in holes. Difficulty arises for a character in first person to remain completely unbiased, especially since everything they communicate becomes tainted with their own perspective. The characters in his novel are extremely biased and constantly insert their opinions into the text, affecting the credibility of the given story. One of the most notoriously biased narrators in the novel is Cora Tull. In every scene, Cora inserts her will demanding the reader†¦show more content†¦Another extremely biased character in this novel is Jewel. Through his crass and aggressive diction, Jewel makes it apparent that he does not approve of anything his family does and that he does not particularly care for the other members of his family. He is constantly speaking harshly towards them, ordering them to â€Å"shut up† or vociferating â€Å"goddamn you† to them. He accuses his family of being buzzards because he feels that they are all waiting for and wanting Addie to die. He says that Cash’s desire for Addie to pass is more blaring than the others because he dares to build her coffin directly beneath her window. Jewel’s aggressive attitude affects the meaning of the work of a whole because he aids the reader in creating opinions about the other characters. For example, his first narra tion clearly showed his antipathy towards his family members and molded the reader’s opinion of Cash. Until Jewel’s narration the reader had no knowledge of the fact that Cash was constructing a coffin, nor did they know why he was doing so. However, after hearing his narration it became an obvious fact to the reader that Cash was a heartless, stony character with no affection towards his dying mother. The reader did not develop a more endearing opinion of Cash until later in the novel, when another narrator showed that it was a personal sacrifice he was making thatShow MoreRelatedInterpretation of the Text13649 Words   |  55 Pages P A R T 1. A N A L Y Z I N G F I C T I O N MODULE 1 1.1. The fictional world of a literary work Literature is writing that can be read in many ways. We can read it as a form of history, biography, or autobiography. We can read it as an example of linguistic structures or rhetorical conventions manipulated for special effect. We can view it as a material product of the culture that produced it. We can see it as an expression of beliefs and values of a particular class. We can also see a work of literature

Mandatory Corporate Social A Social Responsibility

Mandatory Corporate Social Responsibility- Either Do It or Speak It. Is It a Boom for Social Upliftment Tanvi Tak* The author tries to find out whether making CSR a mandatory requirement for the companies as a social responsibility will help in the upliftment of the society. CSR models previously were voluntary actions taken up by the corporations but the new CSR norms mandate this responsibility. The country is now moving towards MANDATORY, NOT VOLUNTARY CSR regimes. This Article begins with the origin of CSR during the Earth Summit in early 90’s and then its scenario in the Indian corporate sector. Some of the examples of volunteer CSR activities showcased the sincere efforts taken by certain major tycoons of Indian corporate sector and now after India being the first country to mandate CSR in the Companies Act will be a boon for social upliftment or not. According to the author, working for the undeveloped communities for the country is a work that required moral values within an individual or a corporate, making it mandatory will only add more confusions and an opportunity to tainted companies to go smooth in the eyes of law by means of corruption or extortion in the system. Moreover, penalizing only if reason not displayed by the Board in their Annual Report will not be the solution to the problem. This article will seek an understanding whether mandating CSR will be a boon to social upliftment or not and concludes by suggesting certain rewards or tax benefits forShow MoreRelatedSocial Responsibility And Its Impact On Society1579 Words   |  7 Pagesconsidered to be the social responsibility for each and every human being on this planet, therefore sustainability, accountability and transparency of resources became the basic ingredients for social responsibility. Only in 1953, Bowen raised a question â€Å"What responsibility to the Society can business people be reasonably expected to assure† that evaluated the term Corporate Social Responsibility abbreviated as CSR. The CSR in 1966 was then defined as:â€Å"Social responsibility, therefore, refers toRead MoreCorporate Liability : Should Corporate Social Responsibility Be Enriched Essay1641 Words   |  7 PagesCORPORATE LIABILITY, SHOULD CORPORATE SOCIAL RESPONSIBILITY BE ENRICHED IN LEGISLATION AND MADE MANDATORY? â€Å"If there is a case for having ethical codes of corporate behaviour then shouldn’t these standards be enshrined in law and enforced by the state to ensure corporations perform their duties and exercise their powers as legal persons in an ethical manner?† I. Introduction Corporate Social Responsibility (â€Å"CSR†) is often described as the measures taken by companies to manage environmental, socialRead MoreEthics - British Gas Essay1393 Words   |  6 Pages[pic] Enterprise and Social Responsibility Academic Year 2010/2011 Question 1.1 Identify each of the stakeholders and how they are affected. 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Management team lays down various policies for e.g. Investment Policy/ HR Policy and so on and based on the set of policies laidRead MoreCorporations Law1508 Words   |  7 Pagesï » ¿1.0 Areas of law Corporate social responsibility (CSR) has long been a touchy issue for governments not just in Australia, but around the world as well. Companies in Australia are governed by the corporation’s act, which outlines the legal capacity and power of a company. The Corporations Act 2001 (Cth) s 57A1, defines a corporation as a separate legal entity, that includes any corporate body and unincorporated bodies that may sue, be sued or hold property in the name of an office holder appointedRead MoreKey Tips For A Generous Financial Donations1495 Words   |  6 Pagesprogrammes f. Support for the local community g. Campaigning for environmental and social change h. An employee-led approach to philanthropy i. Efficient and effective community activity j. 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Poets, Shelley wrote Essay Example For Students

Poets, Shelley wrote Essay Poets, Shelley wrote, are the unacknowledged legislators of the world. In this century, though, poets and artists are demanding political acknowledgement. Vaclav Havel was president of Czechoslovakia. Novelist Mario Vargas Llosa ran for president of Peru. Singer and actor Ruben Blades is vying for the presidency of Panama. And now President Clinton has appointed actor Jane Alexander to chair the National Endowment for the Arts. Its the first time an artist has been named to the top NEA post since the agency was created in 1965. The long-awaited choice, rumored since February, could be a symbolic gesture from the White House. It could mean a renewed respect for the arts in this country, and it could be a signal that Clinton will fill the 11 vacancies on the National Council for the Arts with respected leaders in the various arts disciplines, rather than with patrons and politicians, as was frequently the case under the Reagan and Bush Administrations. The NEA faces a potentially contentious debate over reauthorization in Congress this fall, and supporters of the embattled agency point out that its about time someone was appointed: The NEA has been without a permanent leader since President Bush ousted John E. Frohnmayer in 1992. While Alexander lacks administrative experience, her distinguished career as an actress has been marked by choices that attest to her integrity and commitment. She began her career in Boston before moving on to Arena Stage in Washington, D.C., where she made history in 1967 by co-starring with James Earl Jones in Howard Sacklers The Great White Hope. The play included a scene with a black man and a white woman in bed together, which at the time aroused heated controversy and frequent hostility from audiences. It was revolutionary, recalls then Arena artistic director Zelda Fichandler, who says playing the role required the kind of courage and conviction Alexander will need in her new post at the NEA. The Great White Hope moved on to Broadway, validating the regional theatres role as a fertile field for new work and winning Alexander a Tony award, and the play was subsequently made into a film. Alexander has been nominated for all the major acting prizesfour times for the Academy Award, five times for the Emmy Award and six times for the Tony. But perhaps her most significant laurel wreath now is the Helen Caldicott Award she won in 1984 for her performance in the anti-nuclear film Testament. Alexander has been an ardent political activist for causes ranging from nuclear disarmament to wildlife conservation and feminism. She has testified before a Senate subcommittee defending the NEA and freedom of expression in the arts. A history of political activism alone, however, is not enough for a job even the most savvy Beltway insiders wouldnt touch. Some have expressed concern about Alexanders lack of administrative experience and that she does not know the ins and outs of Washington. But colleagues who have worked with the actress contend that her passion and intelligence will carry her through. The challenge is indeed enormous: Since Sen. Alfonse DAmatos legendary outburst on the Senate floor in 1989, when he ripped up an exhibition catalogue to protest an indirect grant to photographer Andres Serrano, no one has been able to shift the debate away from puerile arguments about obscenity and filth toward an adult discussion of public policy. Even as Clinton was on the brink of announcing Alexanders appointment, a Virginia-based group called Christian Action Network was on Capitol Hill staging a protest of work it erroneously claimed was supported by the NEA the group mounted its own exhibition called A Graphic Picture is Worth a Thousand Voices. .u382d648b2f84b863ce65d1cdd17e9de4 , .u382d648b2f84b863ce65d1cdd17e9de4 .postImageUrl , .u382d648b2f84b863ce65d1cdd17e9de4 .centered-text-area { min-height: 80px; position: relative; } .u382d648b2f84b863ce65d1cdd17e9de4 , .u382d648b2f84b863ce65d1cdd17e9de4:hover , .u382d648b2f84b863ce65d1cdd17e9de4:visited , .u382d648b2f84b863ce65d1cdd17e9de4:active { border:0!important; } .u382d648b2f84b863ce65d1cdd17e9de4 .clearfix:after { content: ""; display: table; clear: both; } .u382d648b2f84b863ce65d1cdd17e9de4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u382d648b2f84b863ce65d1cdd17e9de4:active , .u382d648b2f84b863ce65d1cdd17e9de4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u382d648b2f84b863ce65d1cdd17e9de4 .centered-text-area { width: 100%; position: relative ; } .u382d648b2f84b863ce65d1cdd17e9de4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u382d648b2f84b863ce65d1cdd17e9de4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u382d648b2f84b863ce65d1cdd17e9de4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u382d648b2f84b863ce65d1cdd17e9de4:hover .ctaButton { background-color: #34495E!important; } .u382d648b2f84b863ce65d1cdd17e9de4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u382d648b2f84b863ce65d1cdd17e9de4 .u382d648b2f84b863ce65d1cdd17e9de4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u382d648b2f84b863ce65d1cdd17e9de4:after { content: ""; display: block; clear: both; } READ: Three Birds Alighting on a Field EssayThat same group lobbied to convince the House of Representatives to decrease the NEAs already paltry $174-million budget by $8.7 million. Overall, the new Administration has sent out mixed signals on the arts: Candidate Clinton spoke out in support of freedom of expression during the campaign, but in April his Justice Department filed a brief defending the constitutionality of the so-called decency language in the NEA legislation. Alexanders job is not going to be easy, judging from the records of the past two individuals who held the post. Frohnmayer tried to please everyone and ended up pleasing no one; he became an arts warrior, detractors are prone to point out, only when it was time to write his memoirs and sign up for the lecture circuit. Acting chairman Anne-Imelda Radice said from the outset that she wouldnt fund difficult art, and her last move as chair was the cynical rejection of three grants to organizations that produce gay and lesbian film festivals. Some wonder why Alexander fresh from a successful Broadway run in Wendy Wassersteins The Sisters Rosensweig would even want the job. She once said that people expected her to run for office after she played Eleanor Roosevelt in a television drama; perhaps its equally pertinent that her first role at Arena was the title character in Shaws Saint Joan. As leader of an embattled NEA, shell need Joans fervent passion, vision and strength. One hopes, of course, for a far different ending.

Tuesday, May 5, 2020

Auditing and Assurance Business Enumeration

Question: Discuss about the Auditing and Assurance for Business Enumeration. Answer: Part A ASA 700 is essentially the auditing standard that is propounded and issued by the Auditing and Assurance Standard Board to safeguard the interest of the public at the highest possible level. The standard centres round forming opinion reporting financial report of companies that are in accordance with manifold legislative strategic requirements as well as their provisions. It bears strong resemblance with ISA 700 takes into account the duty responsibilities of the auditors while forming opinion relating to the financial report of the companies. In addition, the standard tends to relate to the various forms as well as contents relating to the report of the auditor with respect to financial audit reports (Azim, 2013). The main requirements of ASA 700 can be enumerated as follows:- Main requirements of ASA 700 Audit opinion is reflected in the report of the auditor they are given with respect to the financial statements of the entity. The main requirements of ASA 700 can be mentioned as follows:- i) Formation of opinion based on companys financial statements. It is required to ensure that financial report has been prepared in conformation with regulatory framework. ii) Formation of opinion. Under this, the auditor is required to present an opinion stating clearly that the companys financial statements are present in a true fair manner complying fully with GAAP. iii) Report of the auditor. The report is usually in written form includes the opinion of the auditor the basis of such opinion along with other important parameters (Gilbert et. al, 2005). iv) Additional information included in companys financial report. Additional information those are under the purview of regulatory framework are only required to be included in audit opinion of the companys financial report. Different types of audit opinions their causes. Audit opinion can be refer to as an authentication by the auditor supporting financial statements of the company made largely based on audit concerning the opinion of the accountant. It ensures and takes into account all financial data, records methods that have been followed to arrive at the report. Further, auditor opinion also tends to disregard the existence of all material misstatements appearing in companys financial statements. Now, audit opinion can be manifold and can be broadly classify under four major heads namely qualified, unqualified, adverse disclaimer opinion (Sanderson, 2013). Qualified This category of audit opinion is generally found to be given in the audit report wherein there is a notable deviation found in the presentation of the financial statements records of the company from the rules guidelines of Generally Accepted Accounting Principles or the GAAP (Gilbert et. al, 2005). The exclusions are generally mentioned by the auditor in separate paragraph giving clear indication of the reasons behind the report being labelled Qualified. Unqualified This category of audit opinion is generally found to be offered by the auditor in the audit report wherein it is supposed that the financial statements of the company are devoid of material misstatements. Further, this type of opinion is found to be awarded on the basis of companys internal control mechanism. However, to acquire such opinion the company management has to claim accountability ensuring sound effective formation as well as preservation of such internal control mechanism. Moreover, it is the responsibility of the auditor to examine analyze the productivity and success of the companys internal controls before giving unqualified opinion (Amin Harris, 2015). Adverse This category of audit opinion generally signifies that the companys financial data records do not conform to the provisions of GAAP. It also assumes that the financial records of the company have been fabricated at its highest level (Baldwin, 2010). Adverse opinion can therefore reflect serious frauds which in turn can hamper the growth success of a company to a great extent. Hence, the entities with adverse audit opinion need to make immediate rectification of all financial statements arrange for fresh audit of the same. Further, it is found that the different stakeholders of the company usually turn down financial statements that have been given adverse opinion (Niemi Sundgren, 2012). Disclaimer This category refers to a particular category of audit opinion wherein the auditor fails to finish the audit of the company because of inadequate financial data lack of cooperation from the part of the company management (Brooks, 2014). Further, this type of opinion involves incomplete audit of financial statements of the company that do not comply with auditing standards. Part B a) Connor company has been depending on the bank overdraft to pay off its outstanding debts. It is clear from the details that the negative cash flow has disturbed the company and unable to arrange finances. This proved to be of immense difficulty because the credit crunch will disrupt the ability of the company to repay the overdraft. Therefore, in the present case study I would offer an adverse opinion because the financial statements of the company do not reflect its current financial position. Further, the result of operation and the changes in the financial position are also not considered. Moreover, the financial statements do not comply with GAAP (Cappelleto, 2010). b) In this case study of the local company having a American Parent Company , I would offer an unqualified opinion to the local company because it has got no reservation concerning the financial statements the financial statements can be presented in a fair manner in accordance with GAAP. c)In this particular case, I would like to offer qualified opinion to The Victorian Manufacturing Company due to the fact that here the auditor has taken a exception standpoint i.e. expecting that the market value remained constant during last five years. As a result the financial statements of the company fail to present a fair view and are also inconsistent with the prevalent provisions of GAAP (Wang and Liu, 2014). 2: Internal Control Systems a) Internal control weaknesses in The Adels Companys procedures can be mentioned as follows:- i) The foreman manually writes the hourly rate of pay for new recruits in the corner of the same form prepared for income tax instalment declaration. ii) The foreman verbally advises the payroll department of pay rate adjustments which has no documentary evidence. iii) Each worker fills their name and notes in pencil their arrival departure time on the timesheet. The writing in pencil may be illegible can be erased easily if any changes required to be made to manipulate data intentionally. iv) The box containing the timesheets of the new employees is kept near the factory door. It is certainly not a safe place to keep the box. v) Two payroll clerks divide the card in alphabetical order between them that certainly results in unequal distribution. vi) A statement of cheque details should be prepared and to be given to the foreman a with signature of foreman on the receiving of cheques in the copy of same statement. This will create proper evidence and helps in establishing a record (Brown et al,2014). b) Test of control for each errors identified in part (a) i) To test the first error of part (a) the hourly pay rate of the new recruits should be maintained by the foreman in a separate formal statement or sheet in writing it should also be signed and dated by the foreman before it is given to payroll clerk as notice. It would help in maintaining records. Moreover, it will enable a sharp evaluation can be done when this method is used in operation. ii) To test the second error, the foreman should produce similar document in writing to the payroll department duly dated and signed by him. It would certainly help to tally the data. Tallying will help in tracing any difficulties and will enable reconciliation (Heeler, 2009). iii)To test the third error mentioned above, the employees should use pen instead of pencil for writing their names, arrival and departure time etc. The records would be then more legible long lasting. Further, it can also help in preventing manipulations (Heeler, 2009). iv) To test the fourth error, the box containing the timesheets submitted by the employees can be kept under the supervision of a responsible person to prevent mishandling. v) To deal with the fifth error, the payroll clerks should divide the cards based on numbers and not alphabetically. That would ensure equal distribution of job and responsibility between them. This is to keep track of all the cheques delivered to the foreman. Having a strong assessment of the payment system is an important consideration and will enable to have a smooth progress. Moreover, the responsibility sharing will be more defined in nature (Nicolaescu, 2013). References Amin, K Harris, E.E 2015, Non-profit Stakeholder Response to Going-Concern Audit Opinions, Journal of Accounting, Auditing Finance, vol. 12, pp. 3016-352 Azim, M.I 2013, Independent Auditors Report: Australian Trends from 1996 to 2010, Journal of Modern Accounting and Auditing, vol. 9, no. 3, pp. 356. Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Brooks, M 2014, Essays examining the association between going concern audit opinions, subsequent earnings management and engagement office audit and reporting quality, Texas University Brown, L.H., Mason, S. Shelton, S 2014, The effect of reliance on third-party specialists under varying levels of internal control effectiveness on the audit of fair value measurements, Working paper, Rutgers, The State University of New Jersey. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Nicolaescu, E., 2013, Understanding Risk Factors for Weaknesses in Internal Controls over Financial Reporting, Psychosociological Issues in Human Resource Management, vol. 1, no. 3, pp.38-44. Niemi, L. Sundgren, S 2012, Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs, European Accounting Review, vol. 21, no. 4, pp.767-796. Sanderson, J 2013, Audit issues, SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, Oxford Press