Tuesday, May 26, 2020
Shirley JacksonÃ¢â¬â¢s Ã¢â¬Å"The LotteryÃ¢â¬ illustrates several aspects of the darker side of human nature. The townspeople in JacksonÃ¢â¬â¢s Ã¢â¬Å"The LotteryÃ¢â¬ unquestioningly adhere to a tradition which seems to have lost its relevance in their lives. The ritual that is the lottery shows how easily and willingly people will give up their free will and suspend their consciences to conform to tradition and people in authority. The same mindless complacency and obedience shown by the villagers in JacksonÃ¢â¬â¢s story are seen in human behavior throughout history and are still visible in current events seen today. Religion and higher authority are able to convince people to commit horrendous crimes against other human beings without hesitation or guilt. In religion, rituals can be a substitute for taking responsibility for oneÃ¢â¬â¢s actions or thinking for oneself. The behavior shown by the villagers can also be compared to human beings cruel enjoyment of the suffe ring of other human beings. This side of human nature dates back to the scapegoat method used during the Biblical times (Whittier 351). Ã¢â¬Å"The LotteryÃ¢â¬ is more of a hypocritical tradition than a ritual at the point we witness in the story, but out of respect and fear for tradition, the townsfolk are more than willing to commit an act of mass violence as a scapegoat method, simply for the sake of a tradition. There are several themes that take place in Ã¢â¬Å"The LotteryÃ¢â¬ , but the most valuable would be the importance of rituals and traditions. ShirleyShow MoreRelatedThe Lottery, By Shirley Jackson1195 Words Ã |Ã 5 PagesOn the surface, Shirley JacksonÃ¢â¬â¢s short story, Ã¢â¬Å"The Lottery,Ã¢â¬ reads as a work of horror. There is a village that holds an annual lottery where the winner is stoned to death so the village and its people could prosper. Some underlying themes include: the idea that faith and tradition are often followed blindly, and those who veer away from tradition are met with punishment, as well as the idea of a herd mentality and bystander apathy. What the author manages to do successfully is that she actuallyRead MoreThe Lottery by Shirley Jackson757 Words Ã |Ã 4 Pagessucceed but many fail just like the main character Tessie Hutchinson in Shirley JacksonÃ¢â¬â¢s short story Ã¢â¬Å"The LotteryÃ¢â¬ . When someone hears the word Ã¢â¬Å"lotteryÃ¢â¬ , h e or she may think that someone will be rewarded with prize. But Ã¢â¬Å"The LotteryÃ¢â¬ By Shirley Jackson is different than what one thinks. In the story, a lottery is going to be conducted not like Mega Million or Powerball one play here. In the story, the person who wins the lottery is stoned to death instead of being rewarded with the prize. TessieRead MoreThe Lottery By Shirley Jackson931 Words Ã |Ã 4 PagesIn 1948 Shirley Jackson composed the controversial short story Ã¢â¬Å"The Lottery.Ã¢â¬ Generally speaking, a title such as Ã¢â¬Å"The LotteryÃ¢â¬ is usually affiliated with an optimistic outlook. However, JacksonÃ¢â¬â¢s approach is quite unorthodox and will surely leave readers contemplating the intent of her content. The story exposes a crude, senseless lottery system in which random villagers are murdered amongst their peers. Essentially, the lottery system counteracts as a form of population control, but negatives easilyRead MoreThe Lottery By Shirley Jacks on1504 Words Ã |Ã 7 PagesÃ¢â¬Å"The LotteryÃ¢â¬ by Shirley Jackson In The Lottery Shirley Jackson fills her story with many literary elements to mask the evil. The story demonstrates how it is in human nature to blindly follow traditions. Even though some people have no idea why they follow these traditions. The title of the story plays a role in how Shirley Jackson used some literary elements to help mask the evils and develop the story. The title Ã¢â¬Å"The LotteryÃ¢â¬ serves as an allegory. When people think of the lottery majorityRead More`` The Lottery `` By Shirley Jackson894 Words Ã |Ã 4 Pagesshort story Ã¢â¬Å"The LotteryÃ¢â¬ , author Shirley Jackson demonstrates ZimbardoÃ¢â¬â¢s concepts in three different areas: Authority figures, Tradition and Superstition, and Loyalty. The first concept Jackson portrays in Ã¢â¬Å"The LotteryÃ¢â¬ is the authority figures. Jackson indicates that the lottery is being held in the town center by one authority figure, Mr. Summers, annually on June 27th. Every June 27th, without fail, townspeople gather in the town square to participate in the annually lottery even though mostRead MoreThe Lottery By Shirley Jackson811 Words Ã |Ã 4 PagesÃ¢â¬Å"The LotteryÃ¢â¬ was published by Shirley Jackson. The story was true expression of JacksonÃ¢â¬â¢s genuine thoughts about human beings and their heinous competence in an annual village event for corn harvest . First, her used to word symbolized main point of the story. Second, Jackson was inspired by few historical events happened in the past and a life incident in her life. Lastly, She was able to accomplish the connection between historical and biographical with the story. Therefore, Shirley JacksonÃ¢â¬â¢sRead MoreThe Lottery By Shirley Jackson934 Words Ã |Ã 4 PagesÃ¢â¬Å"The LotteryÃ¢â¬ by Shirley Jackson signifies the physical connection between the villagers and their unwillingness to give up their tradition. Ã¢â¬Å"The LotteryÃ¢â¬ is very unpredictable and quite misleading. The black box has no functionality, except every June 27th. Shirley Jackson depicts the black box as an important and traditional tool. Although the villagers in Ã¢â¬Å"The LotteryÃ¢â¬ are terrified of the goal of the lottery and the black box, they are unwilling to let go of the tradition. Shirley Jackson portraysRead MoreThe Lottery by Shirley Jackson799 Words Ã |Ã 4 Pagesthe mood and to foreshadow of things to come. The Lottery by Shirley Jackson is a story in which the setting sets up the reader to think of positive outcomes. However, this description of the setting foreshadows exactly the opposite of what is to come. In addition, the theme that we learn of at the end leads us to think of where the sanity of some human beings lies. The story begins with the establishment of the setting. To begin, Shirley Jackson tells the reader what time of day and what time ofRead MoreThe Lottery by Shirley Jackson1764 Words Ã |Ã 7 Pagesfilled with excitement and eeriness, leaving the reader speechless. The Lottery , a short story written by famous writer Shirley Jackson, created an uproar on June 26, 1948, when it was published in the magazine The New Yorker (Ball). The gothic thriller, set in an unknown time and place, shares the tradition of a small town, a little larger than three hundred people, in which a drawing is held once a year. In this Ã¢â¬Å"Lottery,Ã¢â¬ each familyÃ¢â¬â¢s husband draws a slip of paper from a black box. The husbandRead MoreThe Lottery By Shirley Jackson1391 Words Ã |Ã 6 PagesMarina Grishechkina Professor Abbott English 126 April 6, 2016 Ã¢â¬Å"The LotteryÃ¢â¬ by Shirley Jackson Ã¢â¬Å"The LotteryÃ¢â¬ introduces the reader to a cruel ritual of the village where people gather together to participate in the annual elimination of a random villager. Superficially friendly mood in the town at the beginning of the story was replaced by hostile and violent human behavior at the end. Warm and sunny summer morning did
Friday, May 15, 2020
Sample details Pages: 4 Words: 1200 Downloads: 7 Date added: 2019/07/29 Category People Essay Level High school Tags: Steve Jobs Essay Did you like this example? Steve Jobs is the man who changed the style of personal computers from traditional computers to modern computers by using new devices and tools. In addition, Steve Jobs is the co-founder of Apple company and one of the main creators of Macintosh. This essay will discuss different areas in Jobs history like his birth, childhood, education, as well as the first job he got after dropping out of college, how he created Apple, and finally health issues and death. Isaacson (2011, P1-3) states that Steve Jobs was born on the 24th February, 1955 in San Francisco. The biological parents of Jobs are Abdullfattah Jandali and Joanne Shieble (Isaacson, 2011). his parents met each other when they were studying at Wisconsin university. Additionally, the father is from Syria and the mother is from Germany (Isaacson, 2011). They fell in love, and they made a relationship. As a young couple, despite the fact that they were not married, and they were only 20 something, getting a child was difficult for them. Also, it is shameful for her to be a single mother. DonÃ¢â¬â¢t waste time! Our writers will create an original "Steve Jobs is The Man" essay for you Create order She did not want her family to know about her pregnancy. Moreover, her father did not want her to get married to Jandali. For these reasons, she decided to travel to San Francisco in order to offer her child for adoption. Furthermore, she wanted her kid to be adopted by a Catholic and educated family. Unfortunately, her child was adopted by another family which was Paul Jobs and his wife Clara. Jobs family neither of them was a college graduate. Joanne refused to sign the documents for the adoption, but the jobs family promised her to educate her son and to send him to a great university. After that, she accepted the agreement and she signed the adoption paper. Jobs family named their adopted kid Steve Paul Jobs (Isaacson, 2011). Isaacson (2011, P11-31) states that Steve started learning in an early age when he was around 2 years old. Clara taught him how to read and write before he started his first school. Also, he learned about mechanism from his father. His father taught him the difference between some tools and how to use them. Moreover, Steve sometimes helped his father when he wanted to build fence; his age was around 10 years old (Wikipedia, 2018). He became a friend with some engineers in electronics who were not the same age as his (Wikipedia, 2018). However, his behaviours changed a little bit at school when he met some bad friends who he tried to follow their steps. Fortunately, his teacher in the 4th grade tried to keep him learning. Steve said ?she bribed me into learning. She would say I really want you to finish this workbook I will give you 5 bucks if you finish it. From this situation Steve learned a lot of things because it helped him to jump to other grads. However, his family did not want him to do that (Biography, 2014). Jobs spent around 2 years at university. He did not find it interesting as he thought. Steve was interested only in electronic things. He found university the opposite to his dreams, and he knew that university would not help him in his future (Dodds, 2018). He decided to stop going to university and to find a job. In contrast, his family had been saving money for many years in order to make their son continue his studies and occupy a good place at university. Additionally, they had been promising his biological mother to send her son to university. When they sent him to university, they tried after that to visit him at the campus, but he refused to meet them and to talk to them because he did not want to be sent to university in the first place (Isaacson, 2011). At university, Steve Jobs was attending courses about calligraphy, where he was studying how to design things, before he finally dropped out of school. In 1973, (Wikipedia, 2018) states that, after the university, Jobs turned back to his family in San Francisco in order to get a job. Fortunately, Steve Jobs found that Steve Wozniak had designed a video game, and Steve Jobs took the design and sold it to Atari. From that design, he got a job as a technician at Atari. After that, he travelled to India for a short time and tuned back to start with Wozniak in designing machines and sales them to Atari (Isaacson, 2011) (Wikipedia, 2018). Although Steve got a job, he faced many drawbacks at the company; one of his obstacles was because the company did not want ungraduated student. Second, he was a genius and that caused many problems with the workers at Atari. Finally, he decided with his friend to open a new business in order to be free and separated from any company. In 1976 they designed Apple computers, and the technological revolution, that happened at the end of 19s in Europe, forced both Steve Jobs and Wozniak to create and design new devices instead of old devices (Vital, 2014). They used Jobs garage as an office for their new company. In 1985, Jobs left Appel company and began his own company called NEXT, Inc. Then he sold it to Apple and returned to his previous company Appel in 1997 as the CEO. Jobs was known as genius and hard worker. Appel company was advanced by Jobs to reach the highest rank among hundreds companies (Biography, 2014). In 2003, the medical analyses showed that Jobs had a pancreatic cancer, but he chose to hide it in order to avoid making troubles to his company (Biography, 2014). After a year, he did a successful surgery and removed the disease. In 2009, the press started talking about Jobs health. Later on, Jobs took a vacation and began doing his job by just emailing the employees, but in reality it was not just a vacation it was a medical leave (Biography, 2014) (Wikipedia, 2018). Steve got some advice by doctors about some medicaments but he refused to use them that why the level of cancer increased (Swaine, 2011). When he knew that his health decreased, he regretted and sent messages to his fans telling them about his situation. Although he could not continue his job as a CEO at Apple, he loved the company and stuff. However, the Vice President was appointed instead of Steve Jobs to lead the company (Swaine, 2011) (Wikipedia, 2018) (Biography, 2014). Steve spent 8 years fighting his cancer. Additionally, he tried at the beginning to cure himself with juice fruit and some medicaments that he found on the Internet. Steve died in his house in California in 2011 (Swaine, 2011) (Wikipedia, 2018). That was the end of Apples CEO and one of the Apples co-founders. The Apple company spent six days closing the company as respect to his death. As a summary, Steve Jobs had a massive history started with his adoption, childhood, education, his life after college, the way he started his first job and stablished the Apple company, and finally, his death. Despite the fact that he left the college earlier, he achieved many goals in his life. Moreover, he helped in the advancement of the world from the old style to the modernity by using efficient devices and functional smart phones. Steve Jobs died leaving after him a legacy that would never disappear.
Wednesday, May 6, 2020
Today, the federal government controls unrestricted means to execute whatsoever the elected official desire, without reverence for the Constitution the aforementioned vanished gradually. Common people are not knowledgeable that the United States in 1776 did not have an income tax, and in 1913; a perpetual income tax was inflicted upon the people. In actual fact, the Constitution disallowed an income tax. For longer than a century, the leadership endured completely without proceeds from wages. Formerly, the U.S. government performed by means of tariffs from imported products and excise taxes required at the fabricating point of domestic commodities. Consequently, U.S. government was only able to procure a limited amount of funds because they depended on tariffs and excise taxes. State and local governments also had a limitation on taxation. For the reason that taxes affect the costs of goods, therefore they are they were constrained. To be exact, the government could not aquire unlimited funds from the people. When a product is priced to high, the consumer is unable to buy the product. Therefore, sales tax decreases, and tax revenues plummet. Indirect tax is imposed on services or commodities, in lieu of companies and individual people. Direct tax is the taxation on properties such as real or personal were the expenses cannot be escaped. In 1895, the U.S. Supreme Court reach a decision that the Federal income tax which is a fixed price, as unconstitutional since it was aShow MoreRelatedWhy Virginia Is The Commonwealth Of Virginia1354 Words Ã |Ã 6 Pagesfollowing the Section 2.2-813 of the Code of Virginia and has been audited in accordance with Section 30-133. Furthermore, to recognize VirginiaÃ¢â¬â¢s efforts in conformance with the highest standards for preparation of state and local government financial reports, the Government Finance Officers Association of the United States and Canada (GFOA) awarded Virginia the Certificate of Achievement for Excellence in Financial Reporting. This award is the highest award for financial transparency. Economy VirginiaRead MoreThe Financial Crisis Since The Great Depression1276 Words Ã |Ã 6 Pagesthat are truly fluctuating and controlling the market. At the peak of the financial crisis new specialized mortgage lenders and securitizers came along unrestricted by government regulations which resulted in an extreme number of foreclosures and the stock market to plummet. Securitization is the process of taking an illiquid asset, which means that it cannot be sold for cash without a great loss of value occurring, and transforming it into a security. This can be in the form of mortgages and loansRead MoreThe United States1379 Words Ã |Ã 6 PagesThe various States that are members of the United States of America are not united on the principle of unrestricted submission to the General Government. But this covenant, under the style and title of the constitution for the United States and its amendments, is the General Government for special purposes (Kentucky, 1). The General Assembly of Virginia expressly articulated an unchangeable declaration to look after and protect the US Constitution and Establishment against all invasions of foreignRead MoreThe Argument Of Federal Progressive Income Tax928 Words Ã |Ã 4 PagesLegal Illusion The arguments regarding federal progressive income tax has been represented to us through the United States Supreme Court, on the floors of congress, and in media. The revenue from taxes reached the objective of financing wars from the Civil War through World War II. At the same time deteriorating the economy with fewer dollars that could be used on imports, exports, and services (Henchman). Today, the United States deficit is $18,800,241,350,538.12 this is a grand total of 58,405Read MoreHow Of The Second Amendment1271 Words Ã |Ã 6 PagesSeptember 17, 1789. The federalists declared that the Constitution granted the new government limited powers. Anti-federalists, such as George Mason, sought after a stronger confirmation from the federal government that certain rights would not be encroached upon. After just recently breaking away from Great Britain, it is understandable that the Founding Fathers feared the rise of another domineering government. Mason wrote, Ã¢â¬Å"A well re gulated militia, composed of the body of the people, trainedRead MoreIssue On Concealed Carry From The United States1684 Words Ã |Ã 7 PagesComp 1 10/30/14 Issue on Concealed Carry in the United States The Second Amendment has given the right to individuals to keep and bear arms since December, 15th 1791. Even though this has been in the Constitution for 223 years, the issue of gun control and the right to concealed carry has been a growing issue in the United States. Whether citizens should be allowed to legally carry a gun has been a growing debate. In this paper, I will talk about the history of concealed carry, the different typesRead MoreFinancial Accounting Standards Board For Profit And Nonprofit Organizations Essay2691 Words Ã |Ã 11 Pagesorganization, the American Littoral Society (Society), summarizes findings of the financial status of the Society when considering FASB SFAS 117 and their 2015 financial statement (American Littoral Society, 2016); discusses internal and external control policies; and gives recommendations and conclusions in sustaining financial integrity. The American Littoral Society The American Littoral Society (Society), established in 1961, is a nonprofit 501(c)3 organization headquartered at the Sandy HookRead MoreGun Control Laws Limit Violent Crime1385 Words Ã |Ã 6 Pagesin which the government placed restrictions on products and examine how ineffective they were. Furthermore, we can look at the absence of a correlation between strict gun control measures and reducing violent crime rates in US states. It is time to ensure that our Constitution is upheld to protect the ideals of American democracy. The proposal of restricting US citizens from purchasing firearms is invalid because they are protected to do so under the Constitution, strict government regulations onRead More We Must Have the Right to Keep and Bear Arms Essay1360 Words Ã |Ã 6 Pagesbeing necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringedÃ¢â¬ (States, 1789). Despite this amendment, gun control still remains one of the most highly-debated issues in the United States. While the Constitution clearly states our right Ã¢â¬Å"to keep and bear ArmsÃ¢â¬ , the gun control lobbyists continue to challenge this right by using the media to convey misleading stories on how guns by themselves are the problem. By contrast, the real issuesRead MoreChapter 2 Test Political Science Pearson Essay987 Words Ã |Ã 4 Pagesof the core of American political culture? Government intervention Allegiance to parental homeland Caste system Strength in diversity Foreign diplomacy 4) Income inequality has increased significantly in recent generations. Despite this, _______ is controversial among Americans because it attempts to equalize economic outcomes rather than opportunities. The school improvement grants program Welfare The school lunch program Head Start Federal student aid 5) Concerns about the level
Tuesday, May 5, 2020
Questions: Question 1 You ,the auditor, attended the inventory count (stocktake ) of your client Smith Equipment and observed the following during the count :1. Warehouse staff counted specific areas of the stock as determined by the warehouse supervisor ;staff members ,including the warehouse supervisor , were allocated their own area to count on their own.2. Several blank sheets of paper were issued to each member of staff doing the counting.3. Staff were instructed to write down the stock description and number counted .4. Staff were told to write the stock quantities in pencil on the sheets to ensure errors can be corrected .5. Any staff that completed a section early were allocated to another area to help out one of the other staff .6.The supervisor collected all sheets at the end of the count to finalise the stock count .Required :Identify the weaknesses in the stocktake procedures above and identify how they could be improved.Question 2You , the auditor , have spent 5 years as an auditor . In this time you have come across numerous errors in performing bank reconciliations . The following are some of these errors:1. An unreconciled item of $340 was on the final bank reconciliation of the client and was deemed by the client to be immaterial.2.Two deposits totalling $4070 relating to accounts receivable were collected on 3July ( 30 June year end) but recorded as cash receipts on 30 June.3.An amount from an associate company of $40,000 was banked 2 days before the end of the year in the clients bank account and then paid back 1 week after the end of the year .4.A cheque for $6,000 was omitted from the outstanding cheque list on the bank reconciliation at 30 June . It cleared the bank on the 14 August .5.A bank transfer of $20,000 was included as a deposit in transit at 30 June in the accounting records.Required :(a) What control should be implemented to reduce the likelihood of each of the above?(b) What is an audit procedure to detect or prevent each of the above? Q uestion 3The following is an extract from a working paper containing the results of the tests of controls in the accounts payable area: Test Result Conclusion Selected a number of supplier invoices and checked that the pricing and discounts have been reviewed and authorized by the purchasing manager . Six out of 50 invoices tested had not been authorized Incorrect discounts were recorded for these invoices. A follow up of the four incorrect invoices did not highlight a pattern or specific reason for the errors. Accepted as the errors in the discounts claimed were immaterial . Required:(a) Identify the key assertion addressed by the test procedure .(b) Provide an explanation as to why the conclusion reached is appropriate or inappropriate.(c) Outline the key control procedure that you believe needs to be performed. Answers: 1. While audit of the balance sheet of the company there are few items those needs to be looked and audited with better applied analytical and substantive procedures of the same. The responsibility of Inventory control lies with the manager of the warehouse of the location. The Manager must ensure that the staff members who are involved in stocktaking must aware of the established procedure which needs to be followed in stock taking. He is responsible for proper co-ordination between the staff member and also have the responsibility to complete the stock audit. However, it is duty of the auditor to visit the stocktaking site to determine the effectiveness of the stock taking. The slow moving inventory in a company. There are many cash dealings which get interrupted due to delay in stock being converted back into cash.The main intension and objective of Stocktaking is as follows:a) To verify the accuracy of stockb) The Stock valuation as stated in the financial statement must be suppo rted by the physical verification of stock.c) To verify the weakness in the control and custody of stock.d) To disclose the possibility of Stock, theft or loss. (Smith 2013)In the given case auditor has attended the stock taking of Smith Equipment and certain discrepancies has been found by them which is described as follows: SI.No. Weakness Improvement Recommendation 1. Only specific areas were counted which was not correct as supervisor may have some personal interest in the same. However, it is duty of the Warehouse manager to check all the area has been covered and no area has been left and physical verification of every item has been done properly 2. Issuance of blank sheet to each member of staff doing the count Instead of Issuing blank sheet to the stocktaking staff stock take scanner should be allocated to stock taker which will be used by them in stock taking along with the stock taking instruction. This brings better internal control and chances of error and loosing blank sheet is also low. 3 Use of pencils allowed The corre3ction scope should ot be given to the stock takers as this might ensure problems in test checking. 4. Staff Were Instructed to Write down the stock description and number counted Instead of giving this type of Instructor stock scanner as stated above should be given to each staff so that there is less chances of error and it will bring more accuracy. However, there is certain more recommendation which helps smith Equipment in better stock undertaking. This is as follows:1) Before starting Stock date all the possible area and the product must be identified.2) Meeting must be held with the staff member who will help in stock taking to ensure that they should know exactly what they have to do and how to do.3) Any Question or confusion of the Staff member must be resolved and any suggestion which helps in better stock taking must be implemented.4) Whenever any discrepancies noticed the same product must be recount for reconfirming the said discrepancies.5) All the staff member engaged in the stock take must be properly guided by the stores manager during stock taking.6) Stock Scanner must be provided to every staff member for better and more accurate stock taking.7) Any obsolete , damaged or expired product which has been noticed during the physical verification must be reported.8) Stores Manager must ensure that the obsolete materia l must be removed from the store and proper recording has been done.9) Physical verification report should be made and it need to be submitted to the external auditor.10) Before submitting the report to the External Auditor report must be discussed internally with the management so that there will be less changes of error. (Jacob october, 2012)2. Control over the bank reconciliation ensures that all the cash transaction has been properly recorded in the books of accounts for a given period of time. Bank reconciliation also ensures the accuracy of the Financial Statement. With the help of bank reconciliation any omission of transaction in the books of accounts can b easily detected irrespective of the reason that where omission is due to fraud or error.However to ensure less changes of error in the Bank reconciliation one should implement the following procedure to reduce the chance of Error. This are described as follows:There must be segregation of duties between the bank reconcili ation between the two departments i.e. between accounts department and payment department. If same person are engaged in same activity then there is more chances of fraud. Bank reconciliation must be done by the person other than clerk who are in charge of transaction such as receipt, billings and account payable. The reconciliation clerk who is engaged in bank reconciliation must ensure that he has collected all the cancelled cheque and it has been properly dealt in accounts.1) Even a small amount of un reconciled items create a doubt in the mind of the auditor regarding the accuracy of accounts and existence of fraud in the company. In the given situation Item of $340 remain un reconciled which are treated by the as immaterial. The client must ensure that from now onwards all the accounting entry should be don on daily basis and all the vouchers should be signed by the Manager for proper control.2) To reduce the chances of incorrect recording of account receivable, client should e nsures that the entire credit voucher must be signed along with the supporting and then entry will be done in accounting system.3) The Company may adopt the policy not to deposit the associate company money in own account in order to reduce complexity.4) The omission of certain items from Bank reconciliation is serious issues. This even creates doubt about the correctness of bank reconciliation. In order to reduce such type of situation, the client may increase the frequency of reconciliation in order to ensure correct reconciliation process.5) Recording of bank transfer as deposit is also an serious issue, this shows that accounting clerk is completely irresponsible and he must be warned that if the same continue, then he may be fired from the company. (Team n.d.)b) Audit procedure to detect and prevent each of the above case is as follows; 1) Auditor should compare the bank cancellation date with bank reconciliation. 2) Bank Confirmation should be taken from each bank with whom th e client transit.3) Balance of client bank reconciliation need to be confirmed with the balance of bank confirmation.4) Minutes of the Board meeting and loan agreement should be reviewed in order to ensure that all the interest bearing deposit has been properly dealt with in the accounts.3. a) Key Assertion Addressed by the Test Procedure is as follows:The assertion of the management in the given case is to prove that whether the discount bills are being passed with proper authorization of the managers and whether the entries recorded are free of defaults. The prices charges by the supplier is being authorized by the orders as approved by the purchase manager and it helps in understanding the materiality of the issues if any that arise in the course of test.The management wants to have a check on these areas to assure that all of these are correct. b) The Conclusion reached by the Client is not appropriate as it lacks control in the organization. Better policy is to identify the rea sons for such mistake that why such error has been occurred whether the error is un-intentional or due to some fraud. With increase in volume of work in the organization, there is more chances that the error will also increase and more unnecessary discount will be given to the customer which results to financial loss of the company. However, if the error is due to billing software used by the company then the company need to talk with the software company regarding up -gradation of the software so that these type of situation can be avoided and if required the company should need to change the current software and purchase billing software of another company. (James n.d.)c) The Key Control procedure that need to be performed by the company is as follows:1) If the company has manual billing system then that need to be computerized.2) Discount for each and every item needs to be properly updated in the system and the same should be properly checked.3) Dual checking of invoice should b e done for some time once the invoice is generated from the system and second at the cash counter by the cash personnel.4) Responsibility should be assigned to each personnel to periodically review the discount percentage which has been updated in the system (General 2015). Bibiliograpy: General, OOA 2015, Office of Auditor General, https://audit.wa.gov.au/reports-and-publications/reports/across-government-benchmarking-audits/timely-payment-invoices/. Jacob, M october, 2012, 'Stocktake of Rgional Research', p. 30. James, 'Substantive Tests of Transcation and balance', p. 60, https://novellaqalive2.mhhe.com/sites/dl/free/0074711709/90089/sample_ch10.pdf. Smith, H 2013, myob.com.au, https://myob.com.au/blog/7-steps-to-a-successful-stock-take/. Team, O, Opentution.com, https://opentuition.com/wp-content/blogs.dir/1/files/group-documents/15/1289882056-E.AuditEvidence.pdf.
Sunday, April 12, 2020
Blood banking law RA 1517: Blood banking law June 16 1956 PURPOSES -safeguarding -promoting -preventing RA 7719: Repealed or repeals 1517 May 5 1994 The national voluntary blood services act AO 9 s. 1995 Ao 17- As. 1998 Purpose of 7719 To promote voluntary blood donation To provide safe, adequate, affordable and equitable blood products To inform the public To require all blood banks/ centers to operate on a non profit basis Donors 1. Voluntary blood donors gave blood without something in return 2. Paid donors Ã¢â¬â donors who are payed . Replacement donors Ã¢â¬â donates blood in return of another blood Anticoagulants and preservative Anti-coagulant Ã¢â¬ ¢ Acid- acid citrate dextrose -21 days Ã¢â¬ ¢ Citrade phosphate dextrose -2 1days Ã¢â¬ ¢ CP2D- 35 days Ã¢â¬ ¢ CPDA1-35 days Ã¢â¬ ¢ CPDA2- 42 days Ã¢â¬ ¢ Heparin Ã¢â¬â 2 days Hospitals without blood banks takes blood from this : PBC- Philippine blood center PNRC- Philippine national red cross FWB(fresh whole blood)- P1 ,500 PRBC Ã¢â¬â P1,100 5 transmisible disease (serological test) Malaria HBsAg Ã¢â¬âhepatitis b surface antigen Syphilis Ã¢â¬âdies when refrigirated will writing service hemel hempstead Anti HCV Ã¢â¬â hepatitis c virus Anti HIV Ã¢â¬â human immune virus Syphilis 1st stage 2nd stage Latent stage Chronic stage PROMOTION OF VOLUNTARY BLOOD DONATION Public education Ã¢â¬â pnrc, pbcc Pbcc- Philippine blood coordinating council (baka lumabas) Promotion in schools Ã¢â¬â ched, deped Professional education Ã¢â¬â doh pbcc, pshbt, psp, pma, pamet, pna Establishment of blood service network Pshbt- Philippine society of hematology and blood transfusion PMA Ã¢â¬â Philippine medical association PNA Ã¢â¬â Philippine nursing association PSP Ã¢â¬â Philippine society of pathologist National voluntary blood services program (NVBSP) In charge : DOH, PNRC, PBCC Funds: PCSO and PAGCOR, DUTY FREE Philippines PAGCOR- Philippine amusement and gaming corporation PCSO Ã¢â¬â Philippine charity sweepstake office Donates 25M per year (pcso and pagcor) Duty free Philippines ( donates 20m per year) Commercial blood banks Phased out Regulation of blood services Licensed and qualified physician duly authorized by the DOH LTO Needs 2 LTO Importation Equipments, blood bags, Reagents Ã¢â¬â TAX FREE Help of DF (department of finance) Ã¢â¬â to make blood equipments free Penalties Profit based blood bank centers Ã¢â¬â 1 month to 6 moths, 5,000- 50,000 NO LTO Transfusing blood contaminated with blood transfusion diseases -Revocation of LTO by Health secretary Ã¢â¬â no money penalty but 10 years imprisonment Requirements for new license Minimum number of qualification of personnel -blood bank / centers 1 trained rmt (1year) 1 laboratory technician -category a (hospital and non hospital) Supervised and managed by a competent physician Ã¢â¬â 6 months bb procedures Requirements for new license Category b non- hospital based -same with category a blood bank /centers Managed by licensed physician (brl and philipppine board of hematology and blood transfusion) Pathologist or hematologist Category b hospital based Licensed physician with a valid certificate in clinical or anatomical pathology (6 months training) 1. We will write a custom essay sample on Blood Banking or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page rmt and 1 lab tech 2. Staff development plan 3. Physician facilities, equipments and supplies 4. Biosafety 5. Quality control Ã¢â¬â all technical staff of blood bank / centers shall satisfactorily passed the minimum proficiency test given by the BRL 6. Recording, reporting and documentation requirements 7. Blood distribution and transport requirements blood should be distributed to the hospitals, not to the patients or individuals 8. blood transfusion committee 9. preventive services 10. networking REQUIREMENTS FOR RENEWAL OF LICENSE All the technical staff of bb/centers shall have passed the basic proficiency test The bb/centers shall have achieved at least 70% of the staff development plan targets The bb/centers shall have bled only voluntary blood donors the previous year The complete annual report of the preceding year`s operations shall have been submitted on or before January 31 of the succeeding year The bb has been shown to collect only the allowable service fee for each unit dispensed The inspection visit shall have confirmed that the bb centers is in good and prescribed condition The secretary of his duly-authorized representative Failure to renew license Ã¢â¬â 5k to owners/head Operating without securing authorized from the department or its designated officer Revocation or suspension of license -misinterpretation of facts/ falsification of documents or records Refusal of entry for inspection Refusal to make available its books, accounts and records Failure to inform the brl or representative about changes in the bb/centers AO 17 A s 1998 Amendment to sections 26 to 32 of ao no 9 s 1995 Requirements and procedures for a license to operate blood bank /centers in the Philippines Purpose : to protect and promote the health of the people by preventing the operational and maintenance of substandard bb in the country Human resource requirement Technical staff -RMT ; category a Ã¢â¬â atleast 4 rmt Category b Ã¢â¬â atleast 5 RMT Donor recruitment officer Charges Late submission for the renewal of license Ã¢â¬â 5,000. 00 Failed application of bb within the 2 months period shall be considered as blood bank centers operating without a license
Wednesday, March 11, 2020
Columbine Tragedy essays The Political Views of the Columbine High School Massacre On April 20, 1999 a massacre at Columbine High School in Colorado occurred. High school boys, now known as the trench coat mafia, brought guns onto the Columbine campus and fired away at their classmates. Many of the students were wounded, and thirteen of them lost their lives. Of the thirteen was one girl who said yes. Her name was Cassie Bernall. She said Yes, when her killer asked whether she believed in God. Cassie was 17 as of April 20, 1999, and it ended up being her last living day. It was 11 am on that fateful day, when the trench coat mafia came into the library and started firing away at classmates. Cassie ducked for cover underneath a nearby table, but it wasnt much protection from the gunmen. One of the mafia boys approached Cassie and dragged her out from underneath the table. He asked, Do you believe in God? and she said yes. He then put a gun to this girls head and shot her. By noon, the killer took Cassies life simply because she believed in something he did not. It is so unclear to me as to why someone would take away another persons freedom like Cassies murderer did. She did nothing more than tell the truth, which seems to not have been good enough. Had she said, No, I dont believe there is God, it is debatable as to whether shed be alive today. Still, as her mother writes in She Said Yes her little girl probably would be alive to share her part in the tragedy at Columbine High School. Misty makes many very valid points as to why, even though her daughter is dead, she is proud of Cassies answer. Cassie has been struggling for many years to fit in both in high school and her elementary and junior high years. Although her parents were of the Christian faith, Cassie felt for a very long time as i ...
Sunday, February 23, 2020
Week Two Discussion Questions - Essay Example For example, the items in the companyÃ¢â¬â¢s balance sheet can be explained by the items in its income statement. On the other hand, the changes in the companyÃ¢â¬â¢s retained earnings reports are generated both from the income statement and balance sheet. Lastly, the cash in the current assets section of the balance is further explained by the more extensive statement of cash flow. Companies using accrual accounting need to prepare adjusting entries for prepaid items. These adjusting entries give a more adequate picture of the companyÃ¢â¬â¢s assets by subtracting the amount in the prepaid expense which is already consumed. For example, company A purchases prepaid insurance at the amount of $1200 during Jan 1 which is consumable for one year which it records as a debit in prepaid expense. At each end of the month, adjusting entries which include crediting prepaid expense by $100 should be undertaken in order to reflect the true amount of prepaid insurance in its portfolio. An example of adjusting entries for accruals is the case of employeesÃ¢â¬â¢ salary which companies incur each day of the month but is paid at the first day of the following month. At the end of the month, the company debits salary expense and credits salary payable of the amount. However, during the first of the month adjusting entry is made to indicate that this salary is now paid. This is done by debiting salary payable and crediting cash. Closing entries are necessary in order to put temporary accounts in their final destinations. It should be noted that revenue, expenses, and capital withdrawal accounts are temporary and should be zero at each start of accounting period. Thus, the following closing entries are made: close revenue accounts to income summary; close the expense accounts to income summary; close income summary to retained earnings; and close dividends or capital drawings to