Sunday, May 24, 2020
Struggle is a never ending process. Freedom is never really won. You earn it and win it in every generation. -Coretta Scott King, page666 The 1960s were a time of great turmoil in America and throughout the world. One of the main topics that arouse was black civil rights. In my essay I plan to compare the difference of opinion between these particular writers and directors, towards racism and the civil rights movement in the 1960s The movement truly got underway with civil rights leaders such as Martin Luther King jr. and Malcolm X in the early 1960s. Students who wanted to bolt on the equality and protest bandwagon quickly followed. Most of the students went to the Southern states (Mississippi, Alabama,Ã¢â¬ ¦show more contentÃ¢â¬ ¦The writer of Malcolm X, Bernard Aquina Doctor, has informatively shown (with some bias) the life of Malcolm X. He wanted to show that Malcolm pulled himself out of the gutter to become one of the most famous and respected civil rights leaders in our history so far. He tells us this by showing his life when he hung around with criminals and was into committing small thefts, etc. In this text he was shown as having all the right ideas of how to deal with the problems that were facing minorities at the time, Malcolm believed in violent protest, and Martin L-K jr., another major leader for the civil rights movement believed that protesting should be non-violent. Dr.King though, was forced to reconsider his views when he was thrown into jail and was badly beaten. This text is similar to the Rosa Parks text in the way the writer (for a Rosa Parks book) looked upon Rosa Parks, as Malcolm X, in a revered way. Rosa Parks a Woman Who Changed a Nation, by Kira Albini, is focused on the great injustice that the black community has been faced with. She talks about the fact that blacks had to pay at the front of the bus and then walk around the outside of the bus to the back door where, more often then not, the bus driver would pull away without them being on, although they paid. Rosa Parks came into fameShow MoreRelatedRacism In To Kill A Mockingbird1570 Words Ã |Ã 7 Pageshistory, racism has enslaved and segregated many races in other countries, but in the United States, the African-Americans have especially been victims of racism and segregation based upon their color. In recent history, the struggle to achieve equality and eradicate racism in the United States has been an ongoing battle since the late 1800Ã¢â¬â¢s. In Harper Lee s classic novel To Kill a Mockingbird, Lee uses her own experience and draws from events during her childhood to bri ng to expose racism againstRead MoreBrown vs. Board of Education: Case Study1745 Words Ã |Ã 7 PagesThe assumptions made in Plessy versus Ferguson were based on the false premise that it was possible to sustain equality in a racist environment. The African-American schools were not equal. The steps leading to the Brown v. Board of Education Supreme Court case began with a class action lawsuit filed in Tokepa, Kansas courts. As Patterson (2001) points out, thirteen parents sued on behalf of twenty children, on the basis that the children were being denied rights to equal education. The NationalRead MoreThe Segregation Of The Black School1299 Words Ã |Ã 6 Pagesin the 1890Ã¢â¬â¢s, but racism and discrimination were other controversies that African Americans also faced. Segregation in the nineteenth century was seen in many places ranging anywhere from public facilities to public transportation. This type of segregation was referred to as The Jim Crow Laws. The Jim Crow Laws were a set of enforced rules that segregation Segregation also included what schools African American were and were not allowed to attend. Life before the Brown versus Board of EducationRead MoreEssay The Costs of Racism1146 Words Ã |Ã 5 PagesThe Costs of Racism The Merriam-Webster Online Dictionary defines racism as Ã¢â¬Å"a belief that race is the primary determinant of human traits and capacities and that racial differences produce an inherent superiority of a particular race.Ã¢â¬ Racism is one of the deepest stains on the pages of American history. What began as feelings among whites of being superior to blacks turned into possibly the worst phenomenon the United States ever dealt with. Even 100 years after Abraham Lincoln signedRead MoreMartin Luther King Day And Black History916 Words Ã |Ã 4 Pageshave made huge strides although coming from a past of inequality. I wasnÃ¢â¬â¢t particularly interested in seeing Selma because I knew what it represented. I feared to cry and get emotional over the hardships of post-slavery and the battles of the Civil Rights Movement. I knew it was going to be gruesome to watch because of its vivid depiction of how our nation used to be and a touch of reality of how it continues to becom e. The movie Selma had a different vision of who Martin Luther King was. He was notRead MoreThe African American Civil Right Movement1040 Words Ã |Ã 5 PagesThe African American Civil right movement in the late 1950Ã¢â¬â¢s and throughout the 1960Ã¢â¬â¢s was a powerful fight for equal opportunities to the basic rights and privileges outlined by the US government. During this movement thousands of African American individuals and those who believed in the power of the movement, battled against the piercing white supremacy through various tactics including grass root movements. The grass root movements in the 60Ã¢â¬â¢s was characterized by organizations of individualsRead MoreIs Martin Luther King s Wish Come True?1328 Words Ã |Ã 6 Pageslate 1900Ã¢â¬â¢s civil rights movement came many famous protesters and speakers, such as Rosa Parks and Malcolm X. Perhaps the most famous civil rights worker was Martin Luther King Jr., who delivered his famous Ã¢â¬Å"I have a dreamÃ¢â¬ s peech in 1963. In his speech, Martin Luther King Jr. mentions a personal dream of his in which Ã¢â¬Å"little black boys and black girls will be able to join hands with little white boys and white girls as sisters and brothersÃ¢â¬ (King 1). Eventually, the civil rights movement did resultRead MoreThe Civil Rights Act Did Not Happen Over Night1655 Words Ã |Ã 7 Pages The Civil Rights Act did not happen over night; however, many fought for it and soon prevailed. During John F KennedyÃ¢â¬â¢s presidency the Civil Rights Act was begun. The bill was called for by President John F. Kennedy address of the nation on June 11, 1963. The President gave a speech asking for a law Ã¢â¬Å"giving all Americans the right to be served in all places which are open to the publicÃ¢â¬âMotels, restaurants, movies, clothing stores, as well as the right to voteÃ¢â¬ . President Kennedy madeRead MoreSocial Media And Its Impact On Society Essay1718 Words Ã |Ã 7 Pagesshoved into close ts waiting in hiding. It is an issue that has risen in prominence accompanied by angry marginalized people who continue to seek justice and solace. It is not the same movement that happened during the 1950s and 1960s with nonviolent protests and sit-ins at restaurant counters. It is instead a movement created upon a social media platform that has taken the stage to become a household name. It is on the forefront of race related issues amongst other things. While some regard it as terroristRead MoreRace: A Prevailing Factor in American Politics1180 Words Ã |Ã 5 PagesIt has been expanding in light of the civil rights era which was primarily an issue of black and white relations to the discussion of the rise of Hispanics in number and political power. Race is not something exclusive to the United States when it has come to discrimination. More recently that most would not like to be reminded of was that the ending of apartheid in south Africa roughly 20 years ago in 1994, much later than the end of the civil rights movement in 1968 here in the united states under
Wednesday, May 13, 2020
For centuries the concept of gender and equality have been issues and talking points. Attitudes toward women have gradually softened and changed for the better as they are viewed as being equal with men. Women throughout history have been referred to as housewives, and factory girls. They werenÃ¢â¬â¢t able to gain the respect from men until they took a stance against inequality, also known as womenÃ¢â¬â¢s suffrage. Ã¢â¬Å"I declare to you that woman must not depend upon the protection of man, but must be taught to protect herself, and there I take my standÃ¢â¬ , stated Susan B Anthony. Many factors have contributed to the rise of the status of women throughout the history of the United States. These factors include education, income status, and political contributions. During the Colonial Era men took exception to Anne Hutchinson s role as a religious leader. The sentiment was that she had been a husband rather than a wife and a preacher than a hearer; and a magistrate than a subject. This excerpt describes the clear divide between the perceived roles of men and women in colonial society. Men were expected to lead the church while women listened. After Anne Hutchinson s exile the magistrates no longer required women to openly share their conversion. Many women deemed as being rebellious were accused of witchcraft. Of the 344 people accused of being witches during the Colonial era, 80% were women. I feel that Anne Hutchinson was disruptive to colonial society because men did not wantShow MoreRelatedStatus of Women in Colonial Society1243 Words Ã |Ã 5 PagesMariama Bessane Professor Perine James American History 1151- Essay #1 Jan 7th,2016 Status of Women in Colonial Society Women were always considered inferior to men since day one. That belief had been existing until the eighteen century. During that period, English Colonists brought to America their ideologies with them. Women did not have the same rights as men did during that time. Women were tied in a leash, kept in the dark, and controlled by society. Life wasnÃ¢â¬â¢t easy for them. They wereRead MoreWomen in Colonial America769 Words Ã |Ã 4 PagesWomen in Colonial America When women first arrived to the new colonies, many did not have the money to pay in order to get off the boat. This forced them into 4-5 years of servitude. Women would then be free to search for a husband. In Colonial America, the social status of citizens was based on financial standings, ethnicity, and religious beliefs. Social class was a determining factor of opportunities available to women. They had considerably greater rights than their counterparts in England,Read MoreOverview of Purple Hibiscus by Chimamanda Adichie1305 Words Ã |Ã 6 PagesThroughout the centuries, the roles of Nigerian women have continuously evolved. During the pre- colonial era, women in Nigerian tribes were not only child bearers and wives, but also free adults. They played critical roles in food preparation, weaving, pottery, and the economy. However, the impact of British rule in Nigeria made a significant shift from the pre-colonial to the post- colonial era. The influence of the Catholic Church, W estern style education, patriarchal government and modern waysRead MoreThe Evolution of Women in Nigeria1310 Words Ã |Ã 6 Pages Throughout the centuries, the roles of Nigerian women have continuously evolved. During the pre- colonial era, women in Nigerian tribes were not only child bearers and wives, but also free adults. They played critical roles in food preparation, weaving, pottery, and the economy. However, the impact of British rule in Nigeria made a significant shift from the pre-colonial to the post- colonial era. The influence of the Catholic Church, Western style education, patriarchal government and modern waysRead MoreIn Figure 3.6, Ã¢â¬Å"A Society Of Patriotic LadiesÃ¢â¬ (1774),1536 Words Ã |Ã 7 Pages In Figure 3.6, Ã¢â¬Å"A Society of Patriotic LadiesÃ¢â¬ (1774), we can understand how women were viewed during the revolution. There are many things taking place in picture such as a child not being taken care of, a woman being stared at by a man, an African American servant in the back, and some unappealing women. This imagine is very bold, and blatantly shows that women didnÃ¢â¬â¢t have a right in government. The center of the portrait is a female being pursued by a man, which shows that females will alwaysRead MoreThe Idea Of Childbirth Over Time Essay1611 Words Ã |Ã 7 Pagesto an increase of maternal mortality rates. This time period also served as a transition time between the elimination of the midwife and the emergence of the physician. The transition was due to attitude changes and medical knowledge understanding. During the twentieth century, biological knowledge expanded and thus the idea of childbirth was medicalized into a medical procedure needed to have healthy children. Childbirth once seen as a natural phenomenon was now an event that needed medical attentionRead MoreThe Red Queen By Mary Gregory Essay1318 Words Ã |Ã 6 PagesMen die in battle; women die in childbirthÃ¢â¬ (Gregory 1). This quote from the historical novel Ã¢â¬Å"The Red QueenÃ¢â¬ presents a straightforward reality that women and men believed before the advancements of modern medicine. In accordance with past social norms the time periods between the 17th and 19th century have shown that women would always hold the role as the weaker sex. Between the prejudice of men who considered themselves superior and the way history portrayed woman in a submissive light, thereRead MoreAfrican American History During The 19th Century Essay1734 Words Ã |Ã 7 PagesThe texts taken together describe the development of African Americans from the 16th century to the 19th century. They reveal how their status changed to one of complete submission and their lower position codified within the law. However they also reveal how they were able to make a difference and help secure their own freedom. Common themes present in the texts are resistance and creolization. The texts are significant in that they show how African Americans were able to adapt to life in AmericaRead MoreWomen During The Jacksonian Era1740 Words Ã |Ã 7 PagesWomen throughout the course of history have played numerous roles in society. During the Jacksonian Era, America as a whole was undergoing various changes. Political changes allowed the Ã¢â¬Å"common manÃ¢â¬ to have a say in government. While the women still lacked the right to vote and be involved in politics by law, they certainly made their presence known. Women were able to influence government through their unwritten social laws. The Petticoat Affair describes perfectly how women made powerful politicalRead MorePre Colonial India Is Characterized By Independent Self Sufficient Villages With Various Customs And Laws Essay1682 Words Ã |Ã 7 Pages Ashley Gosnell Colonialism Paper December 22, 2016 Pre-colonial India is characterized by independent self sufficient villages with various customs and laws. This separation in cultural, religious and political structures blurred the lines of inclusive political and religious laws. The differences can be observed in the groupings created by the caste system paired with social hierarchy. With the advent of colonialism these institutions were challenged. The introduction of English ideals and
Wednesday, May 6, 2020
It was 9 oÃ¢â¬â¢clock in the morning when I heard the news that Aliens were going to invade our planet Free Essays
It was 9 oÃ¢â¬â¢clock in the morning when I heard the news that Aliens were going to invade our planet. As unlikely, as this sounded, I knew it to be true the moment I heard it. I had already seen the evidence. We will write a custom essay sample on It was 9 oÃ¢â¬â¢clock in the morning when I heard the news that Aliens were going to invade our planet or any similar topic only for you Order Now Please excuse me; I guess I am rushing ahead a bit. It would probably be better if I started from the beginning. It started 10 months ago when I was working at the Jodrell Bank radio telescope. I was a scientific researcher at the base; and a specialist in radar research. Some of my colleagues had been getting weird results from their observations and I had been asked to double check the validity of their findings. These werenÃ¢â¬â¢t the only weird happenings either. Scientist from different parts of the planet researching both climate and animal behaviors were also reporting a wide variety of anomalous data. The climate was changing, there were resent reports that a tornado struck the south-east of England. That wasnÃ¢â¬â¢t the only weird occurrence in weather that had happened; a few weeks later there was another report that a snowstorm had hit West Africa. Alongside all of this there had been rumors of country leaders having meetings discussing the strange events that had been happening. Occurrences after occurrence still leaders around the world were making up lies and excuses, over 100 nuclear power plant had been struck by lightning and earthquakes spontaneously. Haunted by all of these occurrences and happenings, I found it hard to sleep. Even when I could sleep, I was disturbed by weird recurring nightmares. Still, my research work was proving to be equally unsettling. No matter what test I performed, I could find no data that would allow me to dismiss the results drived by my Colleagues. As these findings indicated many anomalous objects were present in near-near Earth orbit. I found myself called in to the office of observation director himself, and as I looked through the images that the Hubble telescope was giving me I noticed weird looking objects that were hovering Earth orbit, by the time I could show the images to my head director we were quickly stopped and ordered to leave the premises. While I tried to go back to get the images as prove I was immediately stop and guided outside of the building. After that incident I was sent home, I had a conversation with my head director telling me that the workplace was being closed for illegal experimenting. The government closed Jodrell bank Telescope and announced that we had secret bases. I worked there for 13 years and had never encountered any secret bases were experiments were performed. Why did the government really close my workplace? Day after day I started to realize that my colleagues were rapidly but slowly losing contact. Until one morning when I was mysteriously called by one of my colleagues to watch a broadcast acknowledging the existence of other life forms and their invasion of our planet. While listening to the event, I suddenly thought Ã¢â¬ why has the news turned black? Ã¢â¬ I thought that they were having technical difficulties so I changed to the next channel and when I did it turned out the same as the channel before. The whole screen just plain black while. At the same time, I was confused, a bright light made me cover my eyes, and a shape appeared with the way it spoke. I knew it to be a face but it wasnÃ¢â¬â¢t a recognizable face and one that I have never encountered. The shape and figure of the life form was unforgettable. It breathed softly and spoke gently. I understood: Ã¢â¬Å"People of earth, we are concerned that your world leaders have been dishonest and created your worst nightmares, bringing destruction and violence upon you. I will give you your last choice of renewing and establishing the disturbance you have caused. I couldnÃ¢â¬â¢t believe what I was hearing; we were so loud that we caused concern upon our cosmic neighbors. They had taken us as threat to the galaxy. This is one big step for human beings. How to cite It was 9 oÃ¢â¬â¢clock in the morning when I heard the news that Aliens were going to invade our planet, Papers
Monday, May 4, 2020
They were both icons of unforgettable eras: one, the glamorous nineteen twenties; the other, the revolutionary seventies. In the twenties, alcohol was sipped cautiously behind the walls of speakeasies; glasses clinking under the flashing lights of entertainment signs. The hippies of the sixties and seventies passed pipes of burning marijuana, promoting peace while protesting for the rights of millions of Americans. No doubt, both drugs have had a major influence on the country, both have had their Ã¢â¬Å"gloryÃ¢â¬ days. After a time of prohibition, the once thought sinful substance of alcohol was re-legalized. Marijuana, on the other hand, remains illegal in the country of the United States. But through increasing medical knowledge, more is known about these drugs today than ever before. ItÃ¢â¬â¢s knowledge that points to shocking conclusions. Based on the differences between the two drugsÃ¢â¬â¢ toxic levels, consequences of long term use, their association with violence and reckless behavior, and their benefits, could it be possible that we have the wrong drug illegalized? For most people, the reason they choose to use alcohol or marijuana is because of the intoxication they bring. When compared to marijuana, alcohol has a far greater level of intoxication, which can easily lead to overdoses. In 2001 alone there were 331 reported cases of alcohol overdose deaths in the United States. Using just ten times the amount required to get the desired effect, what some may call a buzz, can lead to alcohol poisoning. So if a college boy goes out to the bars and decides to take shots with his buddies, and he knows (being an experienced college drinker) that it takes him two shots to start feeling nice, taking just 20 shots could reserve him a spot on a table at the morgue instead of on his best friendÃ¢â¬â¢s futon. On the other hand, it is physically impossible to overdose on marijuana. For the same college boy to die from an overdose of marijuana he would have to hypothetically smoke thousands of times the regular dosage amount. And thankfully for the college student, the risk of that happening is non-existent; there has never been a death from a marijuana overdose in recorded history. So while it is very possible to die from having a few too many drinks, smoking marijuana seems to be far less toxic of a substance (Foland). Not only are the toxic levels of alcohol much greater than those of marijuana, but the consequences of drinking long-term are far more damaging as well. Next to smoking tobacco and being overweight, drinking alcohol is the third leading cause of preventable death in the United States. Not including all the accidents and homicides that are attributed to the use of alcohol, the number of people that suffered alcohol induced deaths was 20,687 in 2003 alone (Foland). Those who choose to drink face the risk of many different health conditions, including some cancers, liver cirrhosis, liver disease, and heart diseasenot to mention the risk of physical dependency (Ã¢â¬Å"Alcohol vs. MarijuanaÃ¢â¬ ). The effects on the brain are just as detrimental. In contrast to the old myth that drinking alcohol kills brain cells, recent studies have shown that instead it prevents new cells from being made. This process of making new cells, called neurogenesis, was found to be decreased by over fifty percent in abusers of alcohol. Marijuana seems to have the opposite effect. The same study showed that the use of marijuana actually increased neurogenesis, thus increasing the making of new brain cells (Wenk). Recent studies have also shown that, unlike alcohol, marijuana does not seem to cause any types of cancer. Yet, it is still not a completely safe drug, for it may cause damage to the airways of the smoker. But, like the lack of marijuana overdose cases, there are no recorded deaths where marijuana use was the cause (Foland. ) Unfortunately, because alcohol is legal, and marijuana isnÃ¢â¬â¢t, some people are lead to believe that slamming down four glasses of whiskey a night is not going to hurt them, which is undoubtedly false. While the effects of long term alcohol use are clear when it comes to oneÃ¢â¬â¢s health, it is often times even more clear as to how much it affects the personal safety of others. Violence and alcohol seem to go hand in hand; theyÃ¢â¬â¢ve always appeared to be the best of friends. Who hasnÃ¢â¬â¢t witnessed a bar fight in their lives? Some guy standing five feet nine inches tall gains what many describe as Ã¢â¬Å"drunken musclesÃ¢â¬ , and belligerently decides to fight the guy across the room who slightly resembles Hulk Hogan. This is not an uncommon occurrence, because alcohol is known to increase the likelihood of violence. Domestic violence is also shown to increase when the abuser is drinking. In fact, alcohol is a factor in two out of every three violent incidents that occur between spouses and significant others. If an abusive husband comes home from work and pops open a Bud Light, his wifeÃ¢â¬â¢s chances of getting abused that night are eleven times more likely than if heÃ¢â¬â¢d opened a can of Pepsi. It is unquestionable that alcohol is a direct cause of violence. In contrast, marijuana is rarely associated with violence and has been shown to actually reduce the likelihood of it occurring (Foland). Even some of those who fight to keep the drug off the streets agree that marijuana and violence are not related. A former police chief by the name of Norm Stamper shares: Ã¢â¬Å"Over the past four years IÃ¢â¬â¢ve asked police officers throughout the U. S. two questions. WhenÃ¢â¬â¢s the last time you had to fight someone under the influence of marijuana? (IÃ¢â¬â¢m talking marijuana only, not pot plus a six-pack or a fifth of tequila. ) My colleagues pause, they reflect. Their eyes widen as they realize that in their five or fifteen or thirty years on the job they have never had to fight a marijuana user. I then ask: WhenÃ¢â¬â¢s the last time you had to fight a drunk? They look at their watchesÃ¢â¬ (Stamper). This is a case where general stereotypes actually support the evidence. The hippies of the seventies promoted peace, not violence, while on the other hand, the image of a drunk and the scene of a bar fight are one and the same. And often after the man with a little too much drunken courage loses miserably in the fight he instigated, he decides to stagger to his car with visions of his soft pillow and a bottle of aspirin dancing in his head. ItÃ¢â¬â¢s definitely not news anymore that drinking often leads to reckless behavior such as drunk driving. A person who has been drinking all of a sudden thinks heÃ¢â¬â¢s become Superman and nothing can affect him, not even the twelve shots he just downed at the bar. This failure to notice oneÃ¢â¬â¢s impaired condition is what often leads to people making the choice to get behind the wheel, and itÃ¢â¬â¢s what leads to an average of 14,000 deaths every year. A typical drunk driver seems to forget the dangers that are present on the road, and consequently decides to speed and drive in a reckless manner. While driving while under the influence of marijuana isnÃ¢â¬â¢t safe either, those who did so in a testing environment were shown to be far more aware of their impaired motor skills, and compensated by driving well below the speed limit (Stamper). In general, the using of marijuana does not seem to increase risk taking behavior in the same way that drinking does, meaning that a person who knows while sober that itÃ¢â¬â¢s a bad idea to drive under the influence, will still know so after they have smoked. While the use of both alcohol and marijuana have gained negative reputations for their effects, including those on oneÃ¢â¬â¢s decision making, that isnÃ¢â¬â¢t to say that the two substances donÃ¢â¬â¢t have any benefits. In extreme moderation, both substances can be quite beneficial to the user. Studies have shown that a glass of red wine (not a bottle) can help promote heart health. Drinking in moderation not only helps to decrease the risk of heart attacks, but also strokes and Type 2 Diabetes (Doheny). ThereÃ¢â¬â¢s also a long list of health benefits of marijuana, when used for medical purposes. ItÃ¢â¬â¢s been known to slow down tumor growth in patients suffering from lung, breast, and brain cancer, as well as having enormous effects on patients with glaucoma. The muscle spasms and neurological damage caused by multiple sclerosis is also effectively treated with the use of medical marijuana. Those who suffer from ADD or ADHD are sometimes prescribed marijuana as a better alternative to the drug Ritalin, because it has been known to have negative side effects (Derysh). In excess, of course, no drug use is healthy, but in moderation both marijuana and alcohol have benefits that can lead to better health. Unless prescribed by a doctor, refraining from drugs altogether is of course the best option when it comes to avoiding health problems, addictions, violence, and bad decision making. Yet, as the evidence shows, itÃ¢â¬â¢s shocking to see that while alcohol is legal and its use is socially accepted nationwide, the consequences of doing so are considerably worse than those of marijuana. Some even believe marijuana to be perfectly safe. So, while both substances infamous days will always be simultaneously glorified and criticized, which drug was really worse for the American drug culture? Culture is an extremely influential concept, and itÃ¢â¬â¢s no surprise that substance use (or abuse) occurs often in the United States, especially in todayÃ¢â¬â¢s youth. And as the next generation of parents, the question we may be faced with is, if we have to choose, before our children grow up, would we rather have them drink up or toke up? What are we going to tell them when they ask for the truth?
Sunday, March 29, 2020
An audit has been defined as Ã¢â¬Å"an independent examination of, and expression of opinion on, the financial statements of an enterprise by a duly appointed auditor in pursuance of a relevant statutory or professional obligationÃ¢â¬ . Independent Ã¢â¬â an auditor is remote from the enterprise that he/she is reporting on. This independence is defined by law and professional practice. Opinion Ã¢â¬â an auditor gives an opinion. He does not certify or guarantee the financial statements as accurate or free from error or irregularity. Financial statements are themselves imprecise because they are based on judgements and conventions. It is a common misconception that auditors are employed primarily to detect or prevent fraud and error. Duly appointed auditor Ã¢â¬â an external auditor holds office because of legal rules contained Postulates of auditing Academics have attempted to codify certain underlying principles or postulates, which serve as the basis of auditing theory. A postulate is a concept that can be observed to be relevant to some course of study. We will write a custom essay sample on 8 Postulates for the Professional Accountant or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Certain postulates that underlie the practice of auditing have been identified: Ã ¦ Truth and fairness Ã¢â¬â the auditor is concerned that the financial statements under examination conform to law and best practice. Ã ¦ Independence Ã¢â¬â the auditor is independent through status and is truly objective in expression of opinion. Ã ¦ Evidence Ã¢â¬â an auditor arrives at his opinion through the systematic collection of evidential data on which his judgement is based. Ã ¦ Responsibility Ã¢â¬â the auditor does not prepare financial statements or guarantee their accuracy nor is he a business valuer. Alternatively small companies can choose voluntarily to undergo an annual audit. Practice Note PN 13 offers guidance to the auditors of small businesses. Many small businesses have uncomplicated activities and simple records, so an audit can easily be carried out. However, there may be only limited internal controls in operation, so the auditor may have to adopt a substantive vouching approach in the audit rather than relying on internal controls.
Saturday, March 7, 2020
Top 5 Tips for a Summer Vacation on a Budget How to Plan a Vacation on a Budget Many people struggle with the quest of going on a vacation with a thin wallet. But theres no need to worry knowing these five tips, youll be able to go on an amazing trip without spending much! Afford Summer Vacation With These 5 Tips Set a goal Do you know how much money you need to have to go on a vacation? Even if the expensive holiday isnt possible this year, think how much money you require to make your vacation happen and set a savings goal. Think that its too difficult? Just read on. Make a spending plan Quality summer planning requires a good spending plan. In case you dont have a household or a personal budget, creating one should be the first thing to do for finding money for your trip. Understand that it will be very difficult to save money if you dont know about all of your expenses. When people see all their planned expenses, it gets easier for them to decide what they can abstain from to achieve their savings goals. Cut back your expenses Once you have your spending plan before your eyes, you will clearly see what expenses you can trim to get extra money for your vacation. For instance, you can put your cable bill on hold during the spring months when the weather is fine. You may also plan your meals better so that youre eating out less and preparing meals yourself. All those little things, if adhered to strictly for months, can save you enough money to help you go on vacation. Setup automatic transfers Unfortunately, if were financially uneducated, we can become the worst enemies of our money. Therefore, we need to develop and use strategies that will keep our money safe from ourselves. You can use your credit union or bank to setup automatic transfers from your regular account to another account which you will find difficult to withdraw money from. It can be a high-interest savings account which isnt connected with your credit card. For instance, if you transfer $25 on a weekly basis, you can save up to $1,300 within one year. Ask yourself can I live without $25 a week? Sure you can! Dont ignore this little but smart trick to save money automatically. Choose staycation If you cant imagine a better place for vacation than your bed or money is really tight this year, you can choose not to travel anywhere. Staycations are becoming more and more popular, and in case youre interested in getting one, google top staycations ideas to get more info about it. If you use these smart tips, you will certainly find a way to save money for your next vacation even if money is tight this year. Its all about planning, organization, and a little bit of self-discipline.
Wednesday, February 19, 2020
The Balanced Scorecard - Essay Example Who and how it is being promoted today, how it is being used to link employee performance to organizational strategy, and how successful have the companies been who have adopted the Scorecard as a performance measurement and strategy implementation tool in the long-term. This study will answer these questions. "What you measure is what you get" is an often-heard phrase, which emphasizes the importance of performance measurement to the success of an organization. Performance measurement can be defined as the quantification of either a process output or the activities that constitute that process. An effective set of performance measures should have the following characteristics: (a) communicate and summarize those critical activities necessary to meet customer requirements, (b) reflect outputs of processes and outcomes (how customers value the outputs), (c) be comprehensive, and (d) provide feedback to the organization (Atkinson, Waterhouse, & Wells, 1997). Selecting the proper performance measures is one of the key challenges facing management (Ittner & Larcker, 1998), yet it is perhaps the most misunderstood and difficult aspect of a management control systems (Atkinson, Waterhouse et al., 1997). Performance measures can be financial or non-financial. Financial (or traditional) performance measures are dollar value measures produced by the organization's accounting system. Examples of financial measures would include return on investment, return on equity, operating margin, unit cost, or cost variances. Non-financial performance measures are typically derived from outside the accounting system. Examples of non-financial measures include customer satisfaction measures, manufacturing cycle time, new product introductions, R&D productivity, market growth, and market share. Observers have noted that performance measurement has gained added significance, because organizations are faced with the twin challenges of adapting to new rules of competition and responding to the rapid changes often taking place in the marketplace (Stivers & Joyce, 2000). The factors driving this evolution are the opportunities and formidable challenges of escalating globalization, the increasing transparency of manager actions, the need to develop intangible assets to sustain competitive advantage, the escalating pace of technological change, an increase in competition among firms, and the rise of process change initiatives such as TQM (Malina & Selto, 2001). The right measures correctly linked to the organization's strategy gives managers and employees the guidance they need to act appropriately (Kaplan & Norton, 1996). This conclusion is echoed by a survey of executives indicating that performance measurement is critical in translating a business strategy into results (Lingle & Schiemann, 1996). Performance measures designed outside of the strategic planning process creates potential for disconnect. The reason performance measurement systems fail to live up to expectations is commonly attributed to this disconnect (Atkinson, Waterhouse et al., 1997). Traditional accounting-based performance measures, with their one-dimensional focus on financial results, have been criticized as not being up to the task faced by modern organizations. The sense is that financial performa