Monday, December 30, 2019

Organic Solvents A New Approach For Organic Synthesis

â€Å"ON WATER† REACTIONS: A NEW APPROACH FOR ORGANIC SYNTHESIS Technically, water is considered as the universal solvent in Nature. However, the prevalent notion among today’s chemists is that water is often forgotten in organic synthesis; many considerations are taken in the process of selecting solvents, reagents, and conditions which are water-free. In addition to the obvious problem that concerns about the surrounding water-sensitive reactants, the main problem is solubility which is the requirement for reactions to occur, and it is a justification for the use of many organic solvents at the exclusion of anything else in organic synthesis. Nevertheless, many living biochemical reactions mostly happen in an aqueous medium. The concern about environment and safety is another reason that has flamed up the interest in Green Chemistry, which prompted more researches into alternatives to traditional organic solvents. Therefore, water is a very promising candidate for the future choice of solvent as it is cheap, reusable, nonvolatile and saf e to handling of exothermic or heat-releasing reactions. Even though water has many advantages in organic synthesis, the low solubility of organics reagents has prevented the expanding utilization of water as a standard solvent. In the past, water was not quite a common choice in the process of organic synthesis. However, one of the earliest experiments that took advantages of water as solvent was Wohler’s urea synthesis in 1828, as well asShow MoreRelatedThe Effect Of Nanometer Sized Molecules On The Scale Of Nanometer1615 Words   |  7 Pages Introduction The advancement in technology has resulted in new and intriguing applications for the materials that in the past were considered inconceivable. This is evidenced in the rapidly emerging nanotechnology field. The distinctive size-dependent characteristics of substances on the scale of nanometer have led to their applications in various disciplines, for instance, solar cells, bio-imaging, drug delivery, wavelength-tunable lesser and catalysis. Nanometer-sized materials are materialsRead MoreZeolitic Imidazolate Lab Report1130 Words   |  5 PagesMetal-organic frameworks (MOFs); hybrid organic-inorganic (inorganic metal centers and organic linkers), crystalline, flexible, highly tunable pore structure materials (pore windows 3 Ã… to ~100 Ã…), offer a great variety of nanomaterials in membrane separation application [30]. Although the structural diversity and highly tunable hybrid structure make a promising filler for aqueous separation, the majority of the MOF structures degrad ed even exposure to ambient moisture [30]. Owing to the explorationRead MoreOrganometallic Reactions : Identification Of An Unknown Bromide1317 Words   |  6 Pagesatom possessing a partial positive charge (RÃŽ ´---MÃŽ ´+). The partial negative charge on the carbon allows it to act as a strong nucleophile or base similar to carbanions. As a result, Organometallic reagents are very important in organic synthesis because they can be used to form new carbon-carbon bonds through nucleophilic addition. There is a plethora of Organometallic reagents with various preparation methods and reactivities based on their different metal atoms; three of the most common reagents are:Read MoreDonepezil Hydrochloride : The Active Ingredient4587 Words   |  19 PagesDonepezil Prices). The Alzheimer’s drug market is expected to fall 1.5% every year until 2017 due to loss in profits as a result of the increased availability of generics. It is then forecasted to rise again after 2017 at which time the release of new Alzheimer s drugs are expected to be approved (Caroll, Chemical Business). Figure 3: The projected growth for all Alzheimer’s drugs. (Report Linker, Caroll). 5 If donepezil follows this trend, which can be reasonably expected, drug sales will declineRead MoreUsing Porous Organometallic Compounds For Various Material Applications2175 Words   |  9 Pagesstructural collapse of the host. 1,2 Metal-organic frameworks (MOFs) have shown to be a valuable class of newer materials that can support permanent porosity upon the evacuation of the framework. 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There exist a number of methods to synthesize the nanomaterials, which are categorized in two techniques â€Å"top down and bottom up†. Solid state route, ball millingRead MoreApplication Of Magnetic Polymer Nanocomposites1720 Words   |  7 Pagesbiocompatible, and can be remotely heated by alternating magnetic fields. The magnetic induction heating behavior provides a great benefit in biomedical applications, such as targeted drug delivery, and magnetic separation. In situ formation of an organic or polymer layer on their surface is one of the efficient methods for decreasing the aggregation between the nanoparticles, as well as providing functionality on the surface and allowing further functionalization with drugs and therapeutic agentsRead MoreEnergy Consumption Spectrum And Its Impact On The Global Warming Issue2909 Words   |  12 Pagesaverage global temperature increase, compared with pre-industrial levels, must be held below 2 ⠁ °C, by reducing the greenhouse gas emissions (ref). In addition to this, a deadline was set at COP-18 in Doha, Qatar in 2012 for agreeing and enacting a new global climate agreement to come into effect in 2020 (ref). There is broad international acceptance that stabilizing the atmospheric concentration of carbon dioxide (CO2) at below 450 parts per million (ppm) is a near 50% chance of achieving the 2 ⠁ °C

Saturday, December 21, 2019

The Lack of Digital Privacy Essay - 1031 Words

With everyone joining the online world your privacy is at even greater risk then ever before. The internet has become part of our everyday lives, from social networking to online transactions. Your privacy is threatened every day. However is our privacy threatened by our own government? According to the pew research data 56% of Americans say that it is acceptable for the NSA to run through millions of Americans phone records in order to prevent terrorism. (Pew Research Center) Many people still believe that the government has no business in our lives, yet many people including our government invade our digital privacy. Your online identity is important. The internet is used for many important things. There is a lot of†¦show more content†¦The NSA was founded on December 4th,1981 with executive order 12333. On July 31st, 2008 executive order 12333 was amended to intelligence reform and anti terrorism act of 2004. (NSA) NSA believes that it would be better to find terroristi c threats before they happen even at the cost of Americans freedom and right to privacy. However officials think is would be better to keep the right of privacy if it was to change the thought of innocent until proven guilty. (Christian Science Monitor) SIGNIT or signal intelligence is the program that the NSA uses to monitor phone signals. The government has other ways to invade your privacy also, by using online browser cookies. Cookies are text files stored within your browser. They store information and passwords so you do not have to renter them every time. Also they act as a tracker picking up on witch products you like to buy and provide relevant ads to your taste. Our government uses cookies to help identify potential hacking operations. The agencys internal presentation slides, provided by former NSA contractor Edward Snowden, show that when companies follow consumers on the Internet to better serve them advertising, the technique opens the door for similar tracking by the government. The slides also suggest that the agency is using these Walter 3 tracking techniques to help identify targets for offensive hacking operations. (Soltani, Gellman, Peterson) There are alsoShow MoreRelatedThe Digital Of Digital Privacy1380 Words   |  6 Pages The term digital privacy can be defined as or explain as by using digital means protecting information of private citizens or business, In these days when people try to explain what is digital privacy mostly they refer to usage of internet or relate with it. This is the technology era, digital privacy is being discussed in related areas, and addressing related issues according in right direction drive towards solution and help to secure more data. Digital privacy focuses and depends on the mediumRead MoreHow Far Is Too Far When It Comes Privacy?972 Words   |  4 PagesHow far is too far when it comes to privacy? In a rapidly developing digital age, the boundaries are constantly expanding as new technology emerges. Data mining is not going away, so the debate on privacy becomes increasingly relevant. The line between what is ethical and unethical quickly become blurred, and certain entities are bound to take advantage of that gray area. Corporations claim they are collecting privat e data for marketing research to serve more relevant advertising and increase profitsRead MoreEffects of User’s Perceived Security on their Usage of Online Banking and e-Payment Facilities912 Words   |  4 Pagessimilar financial transactions through the digital medium have positively affected the live of many due to the derived benefits such convenience to complete financial transactions at their leisure. 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Nerve offers commentaryRead MoreDigital Privacy Concerns Essay1565 Words   |  7 Pages Digital privacy concerns, which have been a major issue in our country since 2001, increasingly violate our basic human rights as global citizens. The growing amount of government surveillance has manifested in the enactment of acts such as SOPA and CISPA. Although their intent on stopping digital piracy and attacks were clear, both were immediately met with harsh criticism; they allowed big corporations to violate our privacy rights by sharing our personal information with both other companiesRead MorePolice Officer For Driving With Expired License1554 Words   |  7 Pagesargued against the police evidence stating that the searches of his cell phone were a violation of the Fourth Amendment. Under the Fourth Amendment people should be free from unreasonable searches unless probable cause is found. He believed the police’s lack of a warrant before conducting their searches was a valid d efense for the charges against him. Riley’s claim was stricken down by the trial court. During the trial police officers presented the previously collected photographs and videos from Riley’s

Friday, December 13, 2019

International Marketing Vifon to Japan Free Essays

string(50) " chains broke their records for operating profit\." Japan is still the 2nd biggest retail market in the world with 127 million consumers that appreciate high quality and excellent service. China may have more factories these days, but how many people there can really afford western goods? When it comes to measure market size, Japan still accounts for more than 55% of the whole Asian retail market. Japan is also the nation with the highest demand for foods imports as it has the lowest self-sufficiency rate (39% only), 61% of all foods consumed in Japan is imported (United Nations, 2008). We will write a custom essay sample on International Marketing Vifon to Japan or any similar topic only for you Order Now In 2011 the Japanese retail market had to cope with the March 11, 2011 shock and then compensate for the various after effects. Initially consumption spiked with the mass purchases of emergency items such as bottled water and batteries, followed by corresponding declines in purchases like party items and non-essential goods. The economy shifted from a rocky footing onto a more stable pathway by summer and consumer behaviour normalized. Japanese consumer adapted to new preferences in reaction to the events, changing retail market demands significantly. First, Japanese consumers began eating out less, while having meals at home more. This has led to an increase in the Home Meal Replacement (HMR) sector, as well as the frozen food sector. Second, Japanese consumers are more attentive to products with longer shelf life, in case of future emergency situations. The Japanese retail market is dominated by two demographics: Young career seeking individuals in single person households B. Market breakdown Total retail sales including food, beverages, general merchandise, fabrics, apparel, and accessories in Japan amounted to $832. 6 billion in 2011. Of this fgure the total food and beverage retail sales amount was $527. billion. Total retail sales have increased each year since 2008. In 2007, there were total retail sales of $614. 6 billion and food beverages sales of $370. 6 billion. Below are the total sales fgures: C. Food sales 2011 The Japanese retail food industry in 2011 experienced growth across all three categories of large and conventional supermarkets, department stores, and convenience stores. As stated previously the resilience of the industry and its ability to quickly adapt to the market changes along with economic growth in the latter half 2009 to 2011 for the three retail categories D. Food and Beverage Sales Japan While food sales grew across all segments, overall sales growth was observed in most regions of Japan as many households spent more time and money purchasing food items to consume at home rather than spending money at restaurants in 2011. Restaurant spending did increase in 2011, but food purchases for home consumption were the larger portion of spending. Japanese real economic growth rate for 2011 was estimated at minus 0. 4% by the Bank of Japan. The negative growth rate was expected due to the hardships that had to be overcome, but it is important to keep in ind that even in an environment of stagnant sales; geographic markets in Japan are quite sizable – often exceeding that of entire countries. E. Establishment Trends In 2011, supermarkets and convenience stores continued to be the primary distribution channel for food in Japan. The market has been relatively stable over the last 3 years with the only notable trend that department stores are losing ground slightly, but this corresponds with the decline of department store sales in general. F. Large Scale and Conventional Supermarkets Japan Supermarkets in Japan represent the largest provider of food and within the upermarket sector the top 5 companies (AEON, Ito Yokado, Uny, Daiei, and Life Corp. ) represent 65% of all sales. 1. Target Market As the Japanese market continues to mature, supermarket giants have strengthened their networks to reach single adults and Generation M. The older generation especially has wealth to spend they are targeting this group by changing store hours. In addition to opening early, supermarkets have special promotions related to these early bird specials – resulting in more foot traffic especially among the elderly population. 2. Price Competition Price competition has become more intense and is a major feature of the upermarket business in Japan. Supermarkets are reducing costs and improving their infrastructures through restructuring and closing unprofitable stores in an effort to improve efficiency. The companies which have succeeded to reduce management cost and to prevent losses have regained their profit. Speciality supermarkets are important for export products because these stores carry products with higher prices. Their focus is own branded import foods and beverages, there is about 900 speciality supermarkets within the top 10 chains, plus about 200 POS as 3. Company Highlights The following table highlights the Japanese supermarket industry food sales, and the percentage component those sales represent. The general trend has been greater food sales in 2011. G. Convenience Stores (CVS) Japan There is a total number of about 48,000 convenience stores in Japan. In 2011 convenience stores were proactive and were one of the first retailers to move into the Northeast Japan area. The mobility of convenience store operations, smaller size, and less SKUs allowed convenience stores to play a vital role in supplying the region. One way convenience stores helped after the disaster was by releasing â€Å"Mobile Convenience Stores†. These are small 3 ton trucks which can hold up to 300 items of â€Å"bento boxes†, rice balls, drinks, and snacks. These trucks were used in areas where stores were destroyed or where evacuees had trouble accessing food. Convenience stores in 2011 continued strategies to develop and maintain efficient networks. Convenience stores for the top 7 operators in 2010 numbered 41,663 and in 2011 the total number of convenience stores in Japan increased by 13. 4% to 48,139 according to the Nikkei fiscal 2011 convenience store survey. This expansion and competitive trend will continue in 2012 as the top 5 convenience stores plan on opening over ,700 new stores. Food sales grew again in 2011 by an additional $8 billion and three of the top 4 convenience store chains broke their records for operating profit. You read "International Marketing Vifon to Japan" in category "Papers" Profits were boosted by female and elderly customers buying fresh food, desserts, and ready to eat meals in the aftermath of the quake. Seven Eleven became the first Japanese retailer to achieve more than trillion ($37. 1 billion) in annual sales. With the earnings in 2011, convenience stores are set to once again expand outlets and network capabilities in 2012. H. Department Stores Japan Since the 1980s Japanese department stores have faced steeper competition from he growth of supermarkets, malls, and convenience stores. Department stores generally have a variety of shops and services, with the basement level having a grocery or eatery shops. ln 2011 department store food sales amounted to $23. 9 billion, representing 12. 3% of the Retail Food market in Japan. Over the last decade total department store sales of non-food products have declined. However, food sales at department stores have grown because of premium products, location, and the use of the depachika. Depachika means the basement floor of the department store where fresh food halls are traditionally located. Traditionally, depachika was a quiet retail food location. This changed when shops introduced high-quality HMR, creating a new niche food market in Japan. In addition, famous restaurants became tenants and lent their brand names to popularize depachika. The depachika phenomenon customers to department stores. Department stores are often attached to large train stations (such as the newly opened Shibuya Hikarie owned and operated by Tokyu Corp). Because of the proximity to the stations, pedestrians can easily access depachika eateries; Tokyu Corp’s Hikarie location is estimated to attract 14 million isitors a year, with 200 shops, and many of the eateries staying open until 4am on weekends. Pricing, Quality and Premium Department stores usually carry imported branded products, but they are typically in low quantities. Many of the items are packaged as take-and-go products due to the proximity to stations and the premium nature of the products for use as gifts. l. Consumer Preferences Japan Japanese consumers have some general historic preferences that one should consider. Japan is a nation that prefers convenience, quality, and single-serving sizes. Returning to the latter item, an estimated 3. 3 million people commute into Tokyo every day according to Tokyo Metropolitan government. The commute is mostly done via train and then on foot. Therefore convenience and accessibility are highly valued by Japanese consumers. J. Recent Retail Trends in Japan There are recent trends of burgeoning growth for Private Brands, Healthy Foods, Eco- friendly or Energy saving foods (typically as frozen foods), market consolidation for greater efficiency, and new retail ideas to meet new demands. Energy efficient foods (frozen foods – bento dashi), prepared foods (Home Meal Replacements – HMR), and esserts have all seen a strong market growth. Healthy or Functional foods continue to be important. WHOLESALE MIDDLEMEN IN JAPAN Wholesalers are middlemen who purchase only to resell, and whose customers are often not final demanders but instead retailers or other wholesalers. Any sensible analysis of wholesaling needs to begin by recognizing that middlemen of all sorts lower the costs of trading rather than adding to them; otherwise they could not charge prices that their customers willingly pay and that cover their own costs. The costs of middlemen are transactions costs by definition; they are costs of activities hat are either essential to trade or that facilitate trade. These include the costs of assuring ownership rights, detecting the quality of traded goods, discovering valuable trading opportunities, negotiating mutually agreeable terms, and so on. Those who can perform these services at costs that are lower than the middleman;s spread (difference between bid price and asking price) to the lowest level that Just covers their own costs. In all these respects, wholesaling in Japan surely resembles wholesaling in other nations; but there is one thing about wholesaling in Japan that stands out. The peculiar thing about wholesaling in Japan is the often large number of separate wholesalers through whose hands goods pass before reaching their ultimate destinations on the shelves of retail stores. One indication of this fact is the large percentage of merchant wholesalers’ sales that are to other wholesalers: 41. 9% for Japan versus 24. 8% for the US and 16. 2% for West Germany. A more precise indication of the numbers of wholesale steps in Japan can be constructed from data on the gross markup of retailers’ prices over manufacturers’ prices and from the average price spreads of all wholesalers. Dividing the total price markup in a wholesale chain by the average price spread of all wholesalers gives an estimate of the number of wholesalers in the chain. The average total price markup in wholesale chains is in fact less in Japan than in the US, but the average price markup of each wholesaler is also less in Japan than in the US, so we infer that on the average Japanese marketing channels have a greater number of wholesale steps. The typical or average marketing channels in Japan includes two wholesalers in sequence while that in the US includes only one. The common held view that wholesale marketing hannels are longer or have more steps in Japan than in the US is thus supported. Japan’s multiplicity of wholesale steps reflects its proliferation of retail outlets. Retail business like food, liquor, and toiletries that have vastly more outlets person in Japan than in the US also tend to have more wholesale steps in Japan. One further fact about wholesale marketing channels in Japan is worth iterating. Marketing channels that have particularly many wholesale steps in the US. For instance, fresh fish, meat, and vegetables all have more wholesale steps than most other kinds of business in both nations. Shoes and apparel have relatively few wholesale steps in both countries. Common forces appear to be operative in the economies of both Japan and America. Marketing channels in Japan and elsewhere reflect the calculated attempts of profit-seeking entrepreneurs to economize on transport costs, to avert spoilage, and to collect and act on information about the local demands for goods. The same is true of other aspects of Japanese marketing channels, including that which we next address, the contractual arragements among channel members. MEDIA According to the latest survey on the time-usage of the Japanese (Kokumin Seikatsu- Jikan Chosa) done in October 1995 by NHK Oapan Governmental Broadcasting Corporation), the average Japanese watches television for three hours and twenty- eight minutes a day. This nation-wide survey has been conducted every five years, and the time spent watching TV in 1995 was longer than that of 1990 by more than TV broadcasting began in Japan in 1953. The same survey reports that the average Japanese reads a newspaper for twenty one minutes a day, which is so short compared to the time spent watching TV. In addition the time spent reading newspapers has not changed so much for the past twenty five years (19 min. 1970, 20 in. 975, 21 min. 1980, 20 min. 1985, 20 min. 1990). Another survey reports that already in 1962 more than a half of the Japanese got news information mainly not from newspaper but from television, and this trend is by far more evident than ever at present. Thus the role of the TV in the Japanese everyday life is so big, but as we will see later we cannot always s ay that the social position of it is high in the social information environment of Japan. And this is also the case of other developed countries like the I-JK, about seventy percent of whose people got news information not from newspapers but from television in 1993. How to cite International Marketing Vifon to Japan, Papers

Thursday, December 5, 2019

audit and accounting

Questions: 1. Peter Harmon , professional accountant, does the bookkeeping, prepares the tax returns and provides various management services for Bunker Ltd.When providing these services it frequently advises its clients to buy its computer equipment from Computer Services Ltd. Computer Services has agreed to pay Harmon a 10% commission if the referral leads to sales for Computer Services?2. David Smith ,an auditor ,was asked by Allied Insurance,for its help in finding clients. David Smith subsequently referred ten clients to the insurance company without letting them know? 3. Wrench and company,Chartered Accountants,keeps details of its clients in its computer records at its office .Since it also has time available it will allow its clients to use its computers if they require? 4. Stephanie Barry has an audit client,Williams Pty Ltd ,which uses another public accountant for its management services work. Barry sends her firms literature regarding its management services capabilities to Williams on a monthly basis,unsolicited? 5. Katrina Ng is a manager on the audit of a not for profit entity.She is also a member of the Board of Directors for the not for profit entity,but the position is honorary and does not involve her acting in a management capacity for the not for profit firm?6. Peter Beattie , a public accountant , provides tax services, management advisory services,bookkeeping services and conducts audits for the same client .As the firm is small the same person frequently provides all the services?7. The Hornsby Auditors, have taken advertisements in the local newspaper with a bright colourful full page pictures of the staff and giving details of their being the top auditors in the district compared to other auditors and their ability to help clients get higher tax deductions.than all others in the district?8. David Cheadle conducted an audit of Nestree Ltd for the year ended 30 June 2015 .David has just started his audit of Nestree for the year ended 30 June 2016 .The audit fees for the year ended 30 June 2015 have not yet been paid? 9. Indicate the type of opinion? Answers: 1.The professional accountant Peter Harmon has violated an ethical principle by referring his client, Bunker L td to purchase computers at Computer Services Ltd so that he can earn a 10% cut. The referral advice, in which the client is to consider along with other options, is considered as a violation of fundamental principle 200.2a under code of ethics B section 200-230. In this case, the fundamental principle of objectivity has been violated that discourages biasness, any conflict of interest that can create threats, or influence on clients that can lead to change of mind on their business judgments. The violation also violates the threats and safeguard policy 200.4 under self-interest that discourages the assurance member from having direct financial interest in the audit client (Aicpa.com, 2017).2. David Smith, the auditor, violated an accounting principle by referring the ten clients to Allied Insurance even if he did not let the insurance know. The fundamental principle 200.2a on objectivity, that discourages biasness and undue influence that can override the clients professional or business judgment. Furthermore, the referral of these clients is not in his profession and has no legal authority to be referring clients to the insurance firm, the risk management department for the case of firms and insurance expert on individual case, conduct such a duty for the case of individuals (Ncsu.edu, 2017) .3. Wrench and company, Chartered Accountants, clients record have no problem with the involvement of auditors in data entrance, the violation of accounting policy arises when they allow clients to use the same computers during free time. The act of permitting the clients to use the computers can compromise the privacy and confidence of the clients in the register. The principle that can be violated by the accounting firm is under fundamental principles on confidentiality. It states that, the accountant should respect the confidentiality of the information obtained from the client as a result of business and professional relationship and has no right to disclose the information to any other party without the clients consent unless under legal obligation(our work, 2017).4. Stephanie Barrys professional relationship with Williams Pty Ltd, which is at the same time working with another public accountant for its management services, is violating the principles due to conflict of interest . Furthermore the act of sending monthly literature to the client regarding, unsolicited, worsens the chances of threats. The principle violated is found in code of ethics B section 200-230 under changes in professional appointment 210.6, that require a professional accountant, considering tendering for an engagement that is at the point being held by another professional should consider all the threats that come along with such a gesture. Stephanie Barrys has also violated principle 200.12 that requires the new auditor to notify to write to the existing auditor and notify him of the requests made by the client. Stephanie has not done so, furthermore, the unsolicited literature betrays the companys confidentiality (Icaew.com, 2017). 5. Katrina Ng involvement with a non-profit organization as a director discredits the engagement of the accounting firm. If the accounting firm was to engage an audit, for non-profit organization, it would violate the accounting code 200.7 that highlights familiarity threats. The code discourages the engagement with a client whose member of the audit team team is a close family member or a director or used to be an officer of the client and a member of the audit team who has a family member who is in apposition of influence in the clients firm. 6. Peter Beattie to be providing many services to one client at the same time, the engagement in which the accountant has with the client is far much better to both parties as the accountant is able to provide comprehensive advice due to the knowledge has gathered from the clients records. On the clients side the business will incur less service cost as it has an advantage of bargaining for the service fee. However all this is in order provide that the client observes the code of ethics 210.6, that states that before a professional accountant in public practice accepts an engagement with a client, the accountant is to evaluate whether the engagement complies with the fundamental principle. E.g. Assess whether the required competence such as current development in practise, legislation and techniques, necessary to carry out the engagement (Craswell, 2016).7. The Hornsby Auditors should in fact be arrested for advertising their services, as it not only violates the accounting code of conduct but the law of the land as well. An auditor is at all times prohibited from advertising accounting and auditing services leave alone belittles other auditing firms. The code of ethics states that an accounting firm shall not fetch clients by any means of communication or advertising, whether written, electronic or oral, in a manner that is deceptive, promote unsupported claims,make comparisons with other firms or claim to influence any regulatory body (Disciplinary Process, 2017) .8. David Cheadle, Davids actions seem to emanate from lack of knowledge on the code of ethics that allows an accountant to practice the right to lien, which is withholding the audit reports, not conducting any further audit until the fee from a previous audit is fully paid, or some sort of an agreement is reached upon. The code of ethics 210.16 under the transfer of records that states that an professional public accountant is to honor promptly with any justifiable plea to hand over the audit records to the client and may have the right to lien if there are any unpaid fees pertaining to the audit. Though the court directs that no lien can be exercised over company books or documents of a registered company that are made available for the audit (Dunmore and Sarah, 2013). 9. Qualified opinionThree major customer account receivables were not confirmed by the client. However through the reconciliation of the accounts receivable in the subsidiary ledger, the auditor was able to verify the transaction. It was confirmed that the transactions recorded in accounts receivable were valid, authentic and belonged to the respective clients. The balance represented on the subsidiary ledger is accurate and all the unallocated accounts have been properly written off (Duska and Duska, 2003). Therefore, the auditor will offer qualified opinion because the financial records were not complete.DisclaimerThe audit was conducted in line with the Australian auditing and accounting standards. According to the standards, the auditor is required to have a complete plan that shows how the audit is to take place. The audit aimed at identifying whether the financial statements are free of material misstatement that may arise from improper records. The audit process included exami ning the biasness of the records, collection of evidences the amounts recorded on the statements and disclosures on financial statements. The process also engaged in evaluation of accounting principles used as well as the estimates made by management and overall financial statement presentation. From the process conducted, we believe we have done the necessary enough to base our opinion. However, we did not audit property plant and equipment that is reflected on the balance sheet to comprise the 20% of the total assets. In our opinion, the assets reflected on the balance sheet are inconclusive, as they do not comprise our full evaluation as result of the restriction by the client to audit the property plant and equipment (Eshleman and Lawson, 2016).QualifiedThe audit was conducted in line with the Australian auditing and accounting standards. According to the standards, the auditor is required to have a complete plan that shows how the audit is to take place. The audit aimed at iden tifying whether the financial statements are free of material misstatement that may arise from improper records. The audit process included examining the biasness of the records, collection of evidences the amounts recorded on the statements and disclosures on financial statements. The process also engaged in evaluation of accounting principles used as well as the estimates made by management and overall financial statement presentation. From the process conducted, we believe we have done the necessary enough to base our opinion. Consequently, the client has not fully disclosed the information about a contingent liability; the records on the report are as of the previous audits, which are not reliable as per now. The non-disclosure has frustrated the conclusion of our report as the information is necessary to ascertain the state of the business therefore the report drafted indicate that the business has an qualified audit (Ghosh and Lustgarten, 2006). DisclaimerThe audit was conducted in line with the Australian auditing and accounting standards. According to the standards, the auditor is required to have a complete plan that shows how the audit is to take place. The audit aimed at identifying whether the financial statements are free of material misstatement that may arise from improper records. The audit process included examining the biasness of the records, collection of evidences the amounts recorded on the statements and disclosures on financial statements. The process also engaged in evaluation of accounting principles used as well as the estimates made by management and overall financial statement presentation. From the process conducted, we believe we have done the necessary enough to base our opinion. According to the code of conducts and ethics in audit and accounting, we conducted an audit on the business and unearthed some factors involving the business such as inconsistent financial records have prompted the unqualif ied report on the business (Guy et al, 2013). Unqualified The audit to this firm was in accordance to the accounting standards. The presented report is a comprehensive report based on the records and information presented by the client as well as the observation. Though the client refused to disclose the opening balances of accounts at the start of the financial year, the information provided is consistence as it was obtained from previous audits a move that is consistent with the law (Accaglobal.com, 2017).Qualified The audit was conducted in line with the Australian auditing and accounting standards. According to the standards, the auditor is required to have a complete plan that shows how the audit is to take place. The audit aimed at identifying whether the financial statements are free of material misstatement that may arise from improper records. The audit process included examining the biasness of the records, collection of evidences the amounts recorded on the statements and disclosures on financial statements. The proce ss also engaged in evaluation of accounting principles used as well as the estimates made by management and overall financial statement presentation. From the process conducted, we believe we have done the necessary enough to base our opinion. The audit activities were marred by the inconsistency of accounts record that was presented by the client. The report presented is qualified as it is based on the facts audited in the business, the inconsistency arise from improper accounting practices on the business side. The audit relied heavily on original transactions and records to base its opinion (Lehman, 2007).QualifiedThe audit we have conducted on the firm prove to repot accurate record pertaining is activities, however the repot is qualified due to improper use of inventory management policy that has led to variation in the inventory value. The company has broken the law on inventory management as it applies last in fist out inventory management, rather than, first in first out man agement of inventory, that is advocated by the standards of accounting.Since the company never took physical count of inventories; we were unable to use further audit procedures to satisfy our audit on inventory quantities. The size of our audit was not satisfactory to warrant us to express our opinion, and therefore we do not express, any opinion based on this information provided (Lennox and Park, 2007).Disclaimer We conducted an audit to this firm in accordance to the accounting standards. The presented report is a comprehensive report based on the records and information presented by the client as well as the observation. Though the client refused to disclose the opening balances of accounts at the start of the financial year, the information provided is consistence as it was obtained from previous audits a move that is consistent with the law References Aicpa.com. (2017). audit and accounting. [online] Available at: https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00508.pdf [Accessed 29 Jan. 2017].Accaglobal.com, A. (2017). Rulebook | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/pk/en/member/standards/rules-and-standards/rulebook.html [Accessed 29 Jan. 2017].Ncsu.edu. (2017). Audit Report Examples. [online] Available at: https://www4.ncsu.edu/unity/users/b/buckless/www/audrpt450.htm [Accessed 29 Jan. 2017].Icaew.com. (2017). Code of Ethics B section 200-230 | ICAEW. [online] Available at: https://www.icaew.com/en/membership/regulations-standards-and-guidance/ethics/code-of-ethics-b/part-b-200-230 [Accessed 29 Jan. 2017].Craswell, A. (2016). Audit qualifications in Australia, 1950 to 1979. 1st ed. New York: Garland Pub.Disciplinary Process.(2017). Disciplinary Process. [online] Available at: https://www.irba.co.za/guidance-to-ras/disciplinary-process [Accessed 29 Jan. 201 7].Dunmore, P. and Sarah Shao, Y. (2013). Audit and Non?Audit Fees: New Zealand Evidence. Pacific Accounting Review, 18(2), pp.32-46.Duska, R. and Duska, B. (2003). Accounting ethics.1st ed. Malden, MA: Blackwell Pub.Eshleman, J. and Lawson, B. (2016). Audit Market Structure and Audit Pricing. Accounting Horizons.Ghosh, A. and Lustgarten, S. (2006). Pricing of Initial Audit Engagements by Large and Small Audit Firms. Contemporary Accounting Research, 23(2), pp.333-368.Guy, D., Carmichael, D. and Lach, L. (2013). Ethics for CPAs.1st ed. Hoboken, N.J.: Wiley.Lehman, C. (2007). Independent accounts. 1st ed. Amsterdam: Elsevier JAI.Lennox, C. and Park, C. (2007). Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence. Contemporary Accounting Research, 24(1), pp.235-258.McPhail, K. (2014). Accounting ethics. 1st ed.

Thursday, November 28, 2019

Modern Love Letters From Romeo And Juliet Essays - Romeo And Juliet

Modern Love Letters From Romeo And Juliet For my English creative writing assignment, I have chosen to do a letter correspondence between a modern Romeo and Juliet. I have turned the play around a bit, and it differs from the original story. Near the end of the play, the Capulets discover Juliet and Romeo's marriage and forbid her to see him ever again. Juliet then marries Paris, but sends one last word to her beloved Romeo. Below, is her letter. Romeo, I'm really upset that our parting had to be so sudden into our marriage, and that our wedding night had to end so suddenly. With thoughts of you still in my mind, I rushed home to finish off what I never got the chance to say to you in the form of a letter while your beautiful face is still very clear in my mind. Romeo, I know you, and how you react and how you think. So I know your first instinct will be to pretend the reality of these past few days never happened. You will want to rip up and throw away this letter, trying to hide from the situation. But please, I am asking of you, if you loved, love or are in love with me then do not. For my sake. Seriously, I will be starting from the beginning, the truth. When I first laid my eyes on you at the ball at my mansion just days ago, I thought you were the most beautiful creature God could have ever possibly created. What we had was difficult. Romeo, I have gone and will continue to go through everything for you. I am now living in a different city and with a different man because of you and I am sure we both know that this is the worst place I could possibly be. I have devoted my life to you and not for one minute do I ever regret any of it. I've been trying to convince myself that what happened over these past couple of days never happened at all. Since the past week, I've done nothing but think about us. I love you so much Romeo, too much. At this point in time I can't even imagine picking up my life and moving on without you in it. Fate, I believe is what brought us together. It also was what tore us apart. Romeo, everything happens for a reason. I hope that one fine day fate will kick in and destiny will bring you back to me. One day. Take good care of yourself so I don't have to worry too much about you. I really wish that our UN-dying love would help us over this hurdle once more. A piece of me has died with our parting. I love you, and Romeo, I will never forget you. Your Bright Angel, your shining star, Juliet C. Juliet, I couldn't sleep at all last night. Reading your letter just erupted my feelings all over again, to you I write. Please understand me. We were made for each other. Everyone goes through tough times and they usually end up hating each other, but last night when I was walking back to Verona, and even when I was arguing with you, I didn't hate you at all. What I felt was totally different. It was fear that I was going to loose You. I didn't think I was going to lose you, but I was really scared that I might. I tried not to cry and I through my emotions aside. All I felt for you was love. I make promises to you that things will be different soon, and we will find a way to reconcile our marriage and I don't blame you for doubting them. You haven't even seen them! That is totally unreasonable. You were right in your letter, I hope fate will one day help us through these tragic times. I think I should keep acting as if you are still my wife because then and only then will you see, and feel How much I love you. These last few days I have been trying to convince myself that I hated you for what you did with Paris, but I couldn't. There is

Sunday, November 24, 2019

Word Choice Accept vs. Except - Proofeds Writing Tips

Word Choice Accept vs. Except - Proofeds Writing Tips Word Choice: Accept vs. Except Many English words can seem confusing to those learning the language, but even native speakers sometimes get accept and except mixed up. This is because they sound similar, so despite differing in spelling it isn’t always obvious which you should use when writing. Yet the distinction is an important one, as accept and except have very different meanings. And since you’re likely to encounter both words fairly frequently, it’s worth familiarizing yourself with how they are used. Accept (Receive Willingly) The word â€Å"accept† typically means admit or receive something willingly. In the former case it means to understand something as true: After the experiment, Karen’s colleagues had to accept she was right. In terms of receiving something willingly, meanwhile, accept can refer to either tangible things: Bob accepted the package from the mail carrier. Or it can be used with more abstract things: She didn’t like it, but Shirley had to accept her fate. In addition, accept can also mean to say â€Å"yes† to something: Quivering with excitement, Frank accepted Jenny’s invitation. The common factor in all of these cases is consenting to something. Except (Excluding) The term â€Å"except† means â€Å"apart from† or â€Å"excluding.† Usually, it’s a preposition indicating that something is excluded from a general statement. Take this famous example from Oscar Wilde: I can resist everything except temptation. You can also use â€Å"except† as a conjunction meaning â€Å"but†: I would go shark fishing with you, except you need a bigger boat. Accept or Except? So, how to remember which of accept or except to use in any given situation? It can help to focus on the start of these words, especially â€Å"except†: the â€Å"ex-† at the beginning of â€Å"except† is the same as at the start of â€Å"exclude,† which makes it easier to remember that â€Å"except† means â€Å"to leave out† or â€Å"other than.† Hopefully this guide has helped you to understand the difference between accept and except. And don’t forget that further advice on vocabulary can be found in the word choice archive section of our academic blog. For added peace of mind, you can also have the expert proofreaders at Proofed double-check your work. Simply send us a 500-word sample today and we will proofread it for free.

Thursday, November 21, 2019

Critically analyse the benefits of a cross-curricular approach to Essay

Critically analyse the benefits of a cross-curricular approach to learning and teaching within KS2 - Essay Example (Skills framework) It lays stress on guidance towards multiple intelligences, learning styles, thinking skills, assessment for learning, and approaches to marking of pupil’s work.† (ACCAC, 2004, p. 32) The obligations of an individual towards society at large are inculcated in the child during this stage. (Barnes, Jonathan M, p. 8) Basically, the national curriculum is divided into 4 key stages based on the students’ age and educational attainment. As soon as the child reaches the age of 3 years, he or she is required to go through an early learning program. Specifically the National Curriculum for students between the age of nine to eleven, or the Key Stage 2, is designed to allow the primary school teachers to be guided on the learning topics they need to teach the students. (ACCAC, 2002). At the end of Key Stage 2, these students are required to participate in the national test and teacher assessment in English, Math and Science. The tests must focus on the range of KS2 levels. (ACCAC, 2004, p. 34) The emphasis now being cross-curricular approach, the teacher must critically analyze well in advance its benefits in the learning and teaching of Key Stage 2 (KS2) students. It is very important for the teacher to assess and examine the purpose behind the promotion of cross-curricular approach in strengthening the learning and teaching techniques for KS2 students because this is the year when children start getting acquainted with the three R’s. (ACCAC, 2002, p. 4) Additionally, the Curriculum highlights the need to focus on skills along with knowledge content so that the child gets maximum exposure to application of knowledge wherever possible. Learning material in both English and Welsh languages must be appropriately complemented and available to ensure language barriers do not obstruct students and teachers’ requirements. (ACCAC, 2004, p. 36) There is a