Human Impacts on Climate Essay

Al control panels documentary An Inconvenient honor is not only informative simply an eye opener especially for those dungeon in the united States. Today worldwide warming is not an obscure phenomenon notwithstanding a globe that is macrocosm set near by everyone from Africa to Australia. manhoodkinds actions atomic number 18 presently much than ever out front are changing the climate of orb. These actions run agency to effects which combine with the natural occurrences which father been taking place in history.In adjunct evidence from scientific research shows that natural mends alone cannot be unredeemed for the increase in the global scrape up temperatures recorded in the past century. Mans effect on states climate has several consequences handle Escalating concentration of green house gases in the atmosphere Air pollution engrossment of airborne particles Changes in destroy geology The study problem is the increase of blow dioxide in the atmospher e cannot be compared historically as the levels today are much higher(prenominal) then ever before, the exception beingness when earth was hit by a meteorite etc.the modifications and the increase in century dioxide have been witnessed since the modernization and industrialization which began in the 1700s however the worst come toion has been since fossil fuels were used excessively from the start-off of 1900 and this also conduct to change in the use of land. (American geophysical Union) Al Gore, finished statistics shows that there is a direct relationship amid the rising concentration of ascorbic acid dioxide in the air and the increase in climatic temperatures.Historically the first impact of the human presence on Earths geographical and biological systems occurred about 8,000 years ago, when individuals began to systematically cultivate land for agricultural purposes. However the initial impact was not as severe or drastic as the one which occurred in the 1700s. The in dustrial revolution has been supported and advance by the values which have led to glorifying consumption and economic development. (American Geophysical Union)It is a fact that this planet is heating up because of the human society and the greenhouse gases produced. correspond to the both The subject Academy of Sciences and the United Nation have come to the remainder that there is a relationship betwixt human actions and the temperature increases. (Clark 1013) According a phrase statement by G8 in addition to China, India and Brazil, that stated that scientific evidence was kind of remarkable and there was no way for the nations but to take actions to stop this destruction. (Clark 1013)The reality is that if people march on on emitting greenhouse gases at this rate, atmospheric temperatures will keep on increase, and the effect will be felt for generations in future. According to  charge strict actions like Kyoto Protocol whitethorn be able to control the increasing carbon dioxide after a centaury at the minimum. According to Clark (1013) Research on ice cores by Fedorov et al. (2005) detailing the relationship between carbon dioxide and temperature going back more then 400, 000 years has displayed that there is a strong correlation between carbon dioxide and temperatures.Studies show that historically there was neer a time when there was so much carbon dioxide as now in addition the increase in carbon dioxide concentration has increased roughly rapidly in the past degree centigrade years or so. (Clark 1014) In a news overlay on National Geographic in February, The Intergovernmental Panel on Climate Change (IPCC) very assertively linked the mans actions being responsible for the global warming and some other climatic changes like increase in sea levels, storms and changing weather patterns.The report quotes Achim Steiner, executive director of the United Nations environs Program, comment that Fossil fuel use, agriculture, and land-use ch ange are fundamentally affecting the systems on our planet (Roach) What Al Gore has with with(p) is just point out the facts in a simple style through his documentary so that general s can understand what is happening and do something about this very significant problem. work CitedHuman Impacts on Climate. American Geophysical Union. Adopted by Council December, 2003. AGU Release 03-35. Retrieved may 1 2007

Apollo Theatre

Jose 1 Janelle Jose Professor Pappas AAS 254 16 April 2008 Our study The Hey Dey of the Apollo Theatre Apollo was the Greek beau ideal of music, Poetry and the arts. His temple was at Delphi and was cognize to be a household of purification. on that point is a temple of a varied that bears the name of the Greek god and its at 253 West 125th Street Harlem in red-hot York City. The Apollo Theater would become as noted as the temple at Delphi. The Apollo Theaters home was in Harlem. Harlem is known worldwide as a major Afro-American cultural and business neighborhood.It wasnt always the Harlem we know today. Harlem didnt become an African American neighborhood until the Great Migration. During the initiatory decade of the 20th century, Growing un betrothal and change magnitude racial violence encouraged blues to supply the South. The way they came up north was by working for northern patchufacturers who had recruited the southern baleful workers to fill factory jobs. S o from 1910 to 1930 in the center of 1. 5 gazillion and 2 million African Americans left the South for the industrial cities of the North.By 1930 more than 200,000 grims had moved to New York. As contra rophy communities in Northern cities grew, dreary working people became the patrons for an expanding faint schoolmaster and business class, gaining in policy-making and sparing power. As more and more enlightened and soci each(prenominal)y conscious ignominiouss settled in New Yorks neighborhood of Harlem, it essential into the political and cultural center of black America. During the 1910s a Jose 2 new political agenda advocating racial equality arose in the African American connection, particularly in its growing spunk class.A black middle class had developed by the issue of the century, fostered by increased education and employment opportunities. There was something emerging in the midst of social and intellectual up uprise in the African American community in t he early 20th century. Harlem renascence was the name of the African American cultural movement of the 1920s and early thirties that was centered in the Harlem. The Apollo Theater has been the most lasting legacy of the Harlem rebirth. The Apollo grew to prominence during the Harlem Renaissance of the pre-World War II years.By the time the Apollo had sluttish its doors the Harlem Renaissance was coming to a close. The Apollo Theater that we know today didnt gen erate out that way. It began as a all white-hot music hall and antic theatre. It gained fame a Hurtig and Seamons Burlesque in the twenties and early thirties. The 125th driveway Apollo Theater didnt open until January 1934. This is when they deviateed immortalisecasing black entertainment. The Apollo theatre was originally owned by Sidney Cohen. After Sydney S. Cohens death, Morris Sussman and Frank Schiffman got together.Schiffman ran the Harlem opera house shack and a merger between the deuce theatres was formed . Schiffman is credited with guiding the Apollo Theater to greatness. Schiffmans motive for featuring black talents and entertainment was not only because the neighborhood had become black over a two century year period of gradual migration, unless because black entertainers were cheaper to charter, and Schiffman could offer quality shows for level-headed rates. For some(prenominal) years Apollo was the only theater in New York City to hire black talent. Jose 3With black performers as the important entertainment in the Apollo came an important view of American life that has been dominated by blacks. That is love. In void the black man stands supreme. The products of his creative energies atomic spell 18 sought after by musicians and listeners of every background. Jazz didnt start in the Apollo theatre. It didnt start in Harlem either. The grow of jazz trickery muddy in the history of New Orleans, Kansas City, lucre, and New York. The true ancestral roots are buried e ven deep in the music traditions of West Africa and Latin countries.But the Apollo was maven of the places that provided a home and a receptive atmosphere in which jazz practiti iodinrs felt at ease, where their art could expatiate and flourish. Although jazz was a true American genre of music it was formerly held in relatively low class by certain intellectual. Many believe the savvy for the low appraisal of jazz rate was made because most of the jazz practitioners were black and the critics were white. Although the Apollo Theater was essentially a black theater, the main interest was always in quality rather than color.Even though jazz was predominantly the creation of black musicians, the bill of interracial jazz was relatively delicate thought the history of early jazz. It wasnt because of discrimination from the performers but rather the performers were safekeeping up with the climate of the times. Many white musicians were accepted with respectfulness and affection by A pollo audience. The first show was called Jazz a la Carte. All the payoff of this show were donated to the Harlem Childrens Fresh Air Fund. Since then the Apollo Theater is known for starting careers of many music pioneers. In 1934, it introduced its regular volunteer(a) Night shows.Billing itself as a place where stars are born and legends are made, the Apollo became famous for launching the careers of artists such as Ella Fitzgerald, Billie vacation, crowd together Brown, Diana Ross The Supremes, Gladys Knight The Pips, The Jackson 5, Patti LaBelle, Marvin Gaye, Luther Jose 4 Vandross, Stevie Wonder, Aretha Franklin, Ben E. King, Mariah Carey, The Isley Brothers, Lauryn Hill, and Sarah Vaughan. The Apollo too featured the performances of old-time vaudeville favorites handle Tim Moore, Stepin Fetchit, Godfrey Cambridge, Dewey Pigmeat Markham, Moms Mabley, Marshall Garbage Rogers, and Johnny Lee.The Apollo didnt only make careers but they excessively had big name artist. By the mid-thirties, the era of the big anchor ring was in expert swing. Of all the personalities we ever compete at the Apollo, none were as vibrant as Fats Waller. There was never any principal about Fats bleeding the Apollo. It was a semi-annual engagement, which he never missed. The Luis Russell Band was a band that was put together to showcase the talent of Louis Armstrong. They contend a 1937 engagement at the Apollo without Louis, who had left the band by then.They band did include clarinetist Barney Bigard, who later feature with Ellington Big Sid Catlett, who also play with Hines, on drums and trumpeter Henry Red Allen. Duke Ellington and Louis Armstrong are probably two of the most influential men in the history of jazz. Louis Armstrong played with them all because they all precious to play with the master. In 1949, Louis band in an Apollo show included such legendary figures as trombonist and vocalist Jack Teagarden, drummer close-fitting Cole, clarinetist Barney Bi gard, pianist Earl Hines, and bassist Arvel Shaw.A jazz rooter could only be at amazement at this line up. Louis influences everyone, even the singers. Billie Holiday once spoke about how she wanted to sing exactly as Louis played his horn. The fun-loving psyche had vocal trick of culture his songs with Oh Yeah. In 1939 Duke Ellington played the Apollo. He had played there and at the Harlem Opera House and the Lafayette and, of course, was legendary figure at the old Cotton Club. He played the Apollo again, again, and again. He was one of the Jose 5 giants and one of the transcending figures in jazz history.You cant talk about Duke Ellington musical genius without talking about the incredible form of compositions that he penned. Probably in the unit history of music no one has composed more songs the Ellington. There is express to be over two gm songs. Women were also very popular in the Apollo Theater. Most of the women were singers, the major exceptions being pianists blood y shame Lou Williams and Hazel Scott. They were the International Sweethearts of Rhythm. Another knowing jazzwoman was Blanche Calloway, sister of jade Calloway.Although she frequently copied Cabs style as a leader, she was a serious musician. Later Blanche ran a club in Washington and brought us Ruth Brown, who became a major Apollo attraction. In addition to introducing a vast number of rising stars, the Apollo quickly became a indispensable stop for any black entertainer, and around every major African American musical act performed there at least once as did some(prenominal) white acts, who often were booked because they were false to be black. The management maintained a policy of alternating live dot shows with B celluloids.The Apollo was the pinnacle of the classic circuit of venues including the Regal Theater in Chicago and the Howard Theater in Washington, D. C. that catered to African American audiences. As a show of respect for its legacy, the building was left u ntouched during the riots of the 1960s. In 1977 the shows were discontinued, and the theatre was operated as a movie theatre. A year later the building was closed. Purchased by investors in 1981, the Apollo received verge status in 1983, was renovated, and was reopened to the public in 1985.

'Ocean Manufacturing\r'

'The node receiveance process keister be quite entangled. Discuss cardinal procedures an attendee should perform in find out whether to aim a customer. Which of these volt ar requi rosy by scrutinizeing standards and identify the relevant standards?1. Obtain an down the stairsstanding of the knobs production line and operations. friendliness should be given to reading acquir sufficient pecuniary information regarding the prospective node such(prenominal) as annual business relationships, registration statements, variety shows 10-K, other reports to regulatory agencies and income levy issues.2. demand as to the world-wide reputation of spicy ranking draftees, influential directors and shargonholders, as intumesce as the entity itself. C arfully consider round(prenominal) matters that may negatively reflect on watchfulnesss wiz, ability and attitude. Such inquiries may be directed to the prospective lymph nodes bankers, legal counsel, underwriters, and others in the business community. Background covers obtained by inquiring theaters may as well be useful.3. cogitate managements response to observations about or suggestions for improvements in inhering controls made by the fore surpassner collide wither and/or the internal attender.4. as genuine the com base and autonomy of the Board of Directors and the locoweedvass Committee, including the number of independent outside(a) directors.5. excrete with the forerunner scrutiniseor in compliance with the provisions of teaching on take stocking Standards (SAS) no 84 [AU315]. Inquiries should be directed to the integrity of management and the reasons for the change in he arr.The pastime situations should be c arfully considered in assessing whether to accept a client: o thither has been a disagreement with the preceding take stockor all over chronicle principles or practices; fiscal statement disclosures; auditing scope; or the Form 8-K discloses a repor table as yett as defined in Securities and Exchange outfit Regulation S-K. o The previous he ber resigned or declined to stand for re-election or in that respect is no clear reason for the extent of the client relationship. o Access to the predecessor auditors die harding papers has been denied. Other certified existence accountant squares deport declined to serve the prospective client. in that location emerges to be evidence of â€Å"opinion shopping. â€Å"2. go on loveliness (ROE= solve pay after tax / conglomeration Shareholders Equity * 100) 2521/35469 x100 = 7. 11% Return on Assets (ROA=Net gain ground after tax / replete(p) Assets * 100)2521/66820 x 100 = 3. 77   critical Assets to Equity (Total Assets / Total Shareholders Equity) 66821/35469 = 1. 88   approbative Accounts Receivable Turnover (Sales / Account receivable) 104026/7936 = 13. 10 gold Average Collection stopover (Account receivable / Sales * 365) 7936104026 x 365 = 27. 4 favorable Inventory Turnover (Cost of gross revenue / Inventory) 69177/10487 = 6. 6  Unfavorable Days in Inventory (Inventory / Cost of sales * 365) 10487/69177 x365= 44. 3  Favorable Debt Ratio (Total Liabilities / Total Assets)31352/66821 = 0. 47  no(prenominal) available (industry figures) Debt to Equity (Total Liabilities / Total Shareholders Equity) 31353/35469 = 0. 88 Favorable Times stakes Earned (Profit in the beginning pastime and tax / Interest expense) 6242/1474 = 4. 23  Favorable up-to-the-minute Ratio (Current assets / Current liabilities)27064/14118 =1. 2  favorable Profit Margin (Net Profit so nonpareilr interest and tax / Sales * 100) 6242/104026 x100 = 6. 00Unfavorable The analogy needs to be done for the audited accounts and since the audited accounts are available for 2001 and 2000 but the industry figures are available only for 2001 and 2002 we thrust to postulate the year 2001 for comparison. The accounts show that the comp any(prenom inal) is level-headed and the ratios are mainly favorable barely that the political party is not properly leveraged and this is prima(p) to a loss of opportunities and a pass up profit margin and lower recurrence on justness. at that place are no grounds of objection emanating from the ratios and the friendship basin be received for auditing.3. What non- monetary matters should be considered before accepting maritime as a client? How cardinal are these issues to the client credence decision? Why? In order to minimize the give carelihood of tie beam with a client whose management insufficiencys integrity, Statement on Quality Control Standards No. 2, System of Quality Control for a CPA Firms Accounting and inspecting Practice, (QC scratch 20. 4) (applicable to auditing and news report and review services) provides that â€Å"policies and procedures should be accomplished for deciding whether to accept or continue a client relationship and to perform a special betrothal for that client (QC Section 20. 14)”, to minimize the likelihood of the specific policies and procedures established and the nature and extent to which they may be documented may vary authoritatively from firm to firm. Throughout the process, from initial favor about accepting or proceed a client to issuance of an audit report, auditors are faced with endangerment of infection.This insecurity can be thought of as having trey components: ? The entitys business risk †The risk that the entity entrust not survive or leave alone not be profitable. ? The auditors business risk †The risk to the auditor from association with the client, consisting of the risk of potential judicial proceeding costs and the tie in effect on the auditors reputation and the risk of other costs (not connect to litigation) such as the effects on requital realization. ? The auditors audit risk †The risk that the auditor may unknowingly fail to fitly modify his or her opi nion on pecuniary statements that are materially misstated.The sideline discussion heightslights matters that a firm may wish to consider in confederacy with establishing policies and procedures for client acceptance and continuance. The extent to which a firm may choose to mesh any of the following is, with the exception of certain procedures required by generally accepted auditing standards, largely a matter of master judgment. The discussion of specific policies and procedures is intended to be thought-provoking and useful to a firm in assessing the particular client acceptance and continuance policies and procedures it may choose to employ in its practice.4a) marine wants Barnes and Fischer to aid in developing and improving their IT placement. What are the advantages and disadvantages of having the equal audit firm provide some(prenominal) auditing and consulting services? Given sure rules on professional independence in the joint Code of Professional endure, give Barnes and Fischer be able to help maritime with their IT governing body and still provide a fiscal statement audit?No, given the current rules on professional independence in the Joint Code of Professional Conduct, Barnes and fisher will not be able to help ocean with heir IT arrangement and still provide a pecuniary statement audit. This appointment as an IT system consultant violates this rule: â€Å"Consider whether any financial interests or relationships exist that would de musical theme the appearance of the firms independence from the client and obviate its expression of an opinion on the entitys financial statements. The firm should consider Rule one hundred one of the AICPA Code of Professional Ethics. For clients that are frequent companies, the firm should also consider the requirements of the endorsement â€Å". and also, Consider any potential conflicts of interest that could result from the acceptance of a client”4 b. As indicated in the vitrine, one of the partners in another office has invested in a punt capital storehouse that owns shares of maritime vulgar stock. Would this situation take shape a violation of independence fit to the Joint Code of Professional Conduct? Why or wherefore not? The venture capital monetary fund holds 50,000 shares of Ocean stock, currently honourd at more or less $18 a share. This investment represents scarcely over a half of one percent of the value of the funds hail holdings.The partners total investment in the mutual fund is currently valued at about $56,000. Since, the value of the investment represents just over one half percent of the value of the funds total holdings, the figure out of the partner is negligible, and in addition, the partner is located at a separate office so the order may go ahead with acceptance.5a)   unsex a memorandum to the partner fashioning a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing, Inc as an audit client. Carefully justify your position in light of the information in the case.Include shape of reasons both for and against acceptance and be sure to address both financial and non-financial issues to justify your recommendation Ocean should be accepted as a client for the familiarity. Even though: A check on the background of Oceans management revealed that quin years pastne Oceans vice electric chair of finance was charged with a rape involving illegal frolic on local anaesthetic college football games. Charges were later dropped in return for Mr. Stevens agreeing to pay a fine of $ viosterol and perform 100 hours of community service. thither were no other integrity problems piece in the company.The mixed checks carried out in Ocean include:1. Entitys Business venture o Management:†Engages in activities declarative mood of a lack of integrity.†Is prone to engage in speculative ventures or accept unusually advanced business risks.†Display s a poor attitude toward compliance with outside regulatory or legislative obligations.†Engages in complex transactions or ripe deals that make the determination of the effects on the financial statements difficult to assess or highly subjective.†Lacks a proven bring in record. Is evasive, uncooperative or abusive to the audit team.†APART FROM RELUCTANCE TO INTRODUCE US TO THE PREVIOUS AUDITORS ALL THE FACTORS WERE FOUND TO BE NEGATIVEThe Entity:†Has products that are new and unproven.†Depends on a limited number of customers or suppliers.†Is experiencing a deteriorating financial condition or fluidness crisis.†Is subject to uncertainties that raise substantial doubt about its ability to continue as a going concern.†Operates in countries where business practices are interrogativeable.†Has an inadequate capital base or is highly leveraged.†Is experiencing difficulty in come across restrictive debt covenants.†Generates negat ive gold flows from operations but reports operating(a) profits.†Has in the public eye(predicate)ally traded debt outstanding that is below investment grade.†Is a low tier firm in an emerging or maturing industry where washed-out competitors are exiting the trade.†Is subject to unpredictable changes in price and availability of product inputs that set significant variance in positivity.†Is under fire(predicate) to rapidly changing technology.†Is investing coin from short-term borrowings in long-term assets.INVESTIGATIONS convey THAT ALL THE ABOVE FACTORS AT nautical ARE NEGATIVE o The industry:†Is undergoing rapid change.†Is subject to high competition, commercialize saturation, product obsolescence, or declining demand.†Has high operating leverage demonstrated by high fixed costs and low uncertain costs.†Is highly cyclical or prognosticate cyclical.†Has a low entry barrier.†Is confront regulations that will adve rsely impact profitability throughout the industry.EXAMINATION OF constancy DETAILS AT LEXIS NEXIS SHOWS THAT NONE OF THE NEGATIVE TRENDS IN THE INDUSTRY ARE PRESENT2. Barnes and Fischer ‘s Business venture o The entity is prone to a high number of lawsuits or controversies. o in that location are frequent changes in the entitys auditors. o The entity plans to engage in an initial public adduceing or use the financial statements to engage in a debt or equity offering. o The financial statements will be used in data link with an acquisition or disposal of a business or segment INVESTIGATIONS shake up SHOWN THAT IN CASE OF THE PROSPECTIVE invitee NONE OF THE ABOVE MENTIONED RISKS ARE at that place FOR Barnes and Fischer .5. b. Prepare a separate memo to the partner briefly listing and discussing the five or six most important factors or risk areas that will in all probability affect how the audit is conducted if the Ocean engagement is accepted. Be sure to indicate spec ific ways in which the audit firm should tailor its approach based on the factors you identify. The risk areas in case of Ocean include;2. The company is under levered.3. The company is not getting loans in the marketplace because of disrepute not know to us.4. There might be integrity issues related to the vice- president involved in gambling but kept underground and secret. The Barnes and Fischer should be vigilant on the activities of the main executives of Ocean.5. The plowshare of profit earned by the company is lower than the industry norm. Barnes and Fischer should keep a close watch on the profit margin of the company and in case of anomalistic behavior should mention it in the auditors report Barnes and Fischer should follow SAS No. 47, as amended, Audit Risk and Materiality in Conducting an Audit (AU Section 312), which provides guidance on the auditors consideration of audit risk when planning and playacting an audit of financial statements.Examples of factors that ma y cast up audit risk include:o Operations that are dominated by a single individual.o Undue violence on achieving earnings per share; maintaining the market price of the companys stock; or meeting earnings projections.o Unreliable processes for do be estimates or oppugnable estimates by executives.o surrealistic budget levels that encourage unrealistic objectives.o A high volume of significant closing transactions.o Compensation based to a significant degree on reported earnings. o An unnecessarily complex corporate structure. Prior-year financial statements that were restated for correction of an error or irregularity.o Attempts by management to reduce the scope of Barnes and Fischer .o meaty litigation involving the entitys business practices.o Material weaknesses or other reportable conditions in the internal control structure.o Significant and unusually complex related party transactions. o Affiliates that are unaudited or audited by others.o Management espouses battlef ul accounting principles.o Understaffed accounting subdivision or in insured personnel.Financial reports not alert on a timely basis. enthrall note the lacunae in the enquire. First, the question does not mention the weights Barnes and Fischer intend to give financial measure and non-financial measures for accepting Ocean as the client. Second, the question does not mention what influence the partner in the ‘other office has in the auditing of Barnes and Fischer. This is related to the policies of the auditors. Third, the question of there organism advantages and disadvantages of appointing the same firm as auditor and consultant does not arise. Remember, the Enron scam!Fourth, the question is not clear if Barnes and Fischer suffer experience of auditing accounts of firms making small home appliances. Fifth, the question mention in one place that Ocean wants to make a public issue, on the other hand the company accounts are showing that the company is under leveraged, the se two things are antithetical and Barnes and Fischer should have investigated why Ocean wants to go in for equity when Ocean should actually go in for debt. Still this is an excellent question in auditing. Please use the to a high place guidelines and write an excellent answer.\r\nOcean Manufacturing\r\nBarnes and Fischer, LLP| To:| Jane hunter| From:| Susan Anderson, Elizabeth Lane, Chantal Murphy, Elizabeth Robinson| CC:| Dr. Cashell| Date:| 3/5/2013| Re:| Decision on pass judgment Ocean Manufacturing as a client| | Recommendation: We recommend that we do not accept Ocean Manufacturing as a client. Justification:There were several issues we considered when making our recommendation:0Independence Violation0No experience in the industry0Can’t do consulting because SOX violation0Red flag with regard to finish off to previous auditor0Significant Mgt.Turnover0Unethical behavior (illegal gambling)03 years ago received sufficient opinion0Aggressively accounting to meet credi tor’s requirements0New accounting system0Audit trails not kept in tactFirst, we considered possible GAAS and GAAP violations. When reviewing Ocean Manufacturing’s background information, we found that a partner in the Salt Lake urban center office owns shares in a venture fund which holds a private equity investment in Ocean common stock. This is an independence violation which goes against the second general standard of GAAS.Another GAAS violation could be considered because we have a background in the healthcare service industry and Ocean Manufacturing is in the appliance industry. Since we do not have training in this field, we would be violating the introductory general standard of GAAS. There is also a SOX violation because Ocean Manufacturing would like us to do consulting and help bushel for the IPO. They also would like us to work with their IT program. This goes against the rules of GAAP.Since they are getting ready to offer an IPO we would be faced with h igher litigation risk. Ocean Manufacturing also has various management issues that have raised red flags. The company has experienced high management turnover, which could be an indication of how the company is run on a daily basis. When the vice-president of Ocean was approached to discuss the previous auditor, he was hesitating to talk about the previous audit firm. If a potential client is even hesitant to allow engagement with introductory auditor, this is not usually a beneficial sign.Also, when the client background check was conducted, it was sight that the vice-president of finance was involved with illegal gambling in the past, which could be an indication of his lack of ethics. This behavior could carry over to wrong behavior in the company since the leading set the tone of the company which in turn reflects a higher litigation risk. There were also issues with the company’s financial statements. Three years ago Ocean Manufacturing received a qualified report f rom their auditor.Ocean’s previous auditor told us their problems with Ocean primarily related to management reflecting their revenue and accruals war-riddenly in order meet creditors’ requirements and the complexity of Ocean’s new IT system. When reviewing their control systems, we notice a few issues. Ocean Manufacturing’s audit trails were not kept sacrosanct due to system failures and errors. There are also system failures when it comes to their new accounting system. There are problems in armory tracking and cost accumulation, receivable charge and aging, payroll tax deductions, payables, and balance canvass account classifications.This could also explain some of the aspects of the financial statements that appeared to be off compared to previous years. Ocean’s accounts receivable, accounts payable, and accrued expenses appear to be much greater than the changes in the year before. This could also be because of the aggressive accruing tha t was discussed earlier. In conclusion, we feel that the issues with auditing standards, management, and financial statements are good enough indications as to why we should not accept Ocean Manufacturing as a client. |\r\n'

'Nora in a doll’s house: behind gendered lines\r'

'In innocental Victorian marriages, the prevailing norm stereotypes types in marriages that typify the male-dominated clubhouse classic of the era- wo hands service of process as decorations or as we discern it today, trophy wives, to successful men.This prevailing position quo is what the society in atomic number 63 especially Norway where A Doll’s stand by Henrik Ibsen was set, sees as the fiat it take to be palliate from confusion and muddiness that could threaten the in truth foundation of the society.Nora is the prosopopoeia of an emancipated female in that era- at first, the picture of an obedient wife whose very existence revolves around her husband b atomic number 18ly in the end, showing that women atomic number 18 not shuttles who can be bribed to be the benignant of persons their husbands want them to be. Nora therefore represents the modern-day empower woman- strong, perceptive and willful to gravel her possess happiness.II. ThesisThis paper arg ues that pitying rights entail a dynamic reorganization of society and its norms fuelled by both men and women alike. First, women like men are subjected to stereotyping of roles that defines their roles that they may not like.Nora and Torvald are both trapped in their roles. Second, it is the detail to which women and men embrace the deception and forgery that signifies their willingness to be emancipated. By the latter case of the discussion, it is evident that Nora had recognized her need to find herself and be educated in order to educate others and live happily free from deception. Third, women’s rights are human rights because in the process of liberating women, men are withal liberated.III. IntroductionIn Victorian times, the very concept of women’s rights is revolutionary and appalling. A Doll’s House represented what most women in Victorian era in Europe experienced- though they were not subjected to harsh functional conditions or sexual abuses, th ey are withal abused (Coomaraswamy 16). However, to confine that it is only the women who are imprisoned in a introduction of lies and deception would be a crude(a) misunderstanding of Ibsen’s play.This essay evaluates the classic play that disentangles the organization of European society (and most countries as well) to bring it into order. A Doll’s House by Ibsen is critically analyzed on its perceptual experience of women’s right vis a vis human rights and how it had been fuelled by disguise and forgery. Moreover, an evaluation on Act III particularly the virtues of idealism and cynicism will be examined in space with the central theme of women liberation.IV. Nora in Ibsen’s PlayFirst, let us start with the role of Nora and Torvald Helmer. In Act I, Nora comes home with Christmas obtain while her husband emerges from the study. Note that Torvald had called Nora a â€Å"little lark twittering” (Ibsen, pp.2) and â€Å"little squirrel bust ling” (p.2) as a metaphor on how he had treated her in the completely play- a display and a doll that he can manipulate to some(prenominal) he wants to. Torvald by calling Nora much(prenominal) names establishes his authority within the family. Nora as his wife is his pet to whom he shelters.\r\n'

'The Most Interesting Dream I’Ve Ever Had\r'

'THE most INTERESTING DREAM IVE ever so HAD How many dates did you ever brea involvement in of something so amazing that its painful for you to perk up up? How many times contract your dreams surpassed your reality? when our eyelids are heavy and midnight lock a carriage falls upon us, we never kip down what corners of our intent and or dream will veranda off to, I usually call up my dreams vividly; Sometimes they are alone waked out.My dreams often take place in an alternate reality in which Im the hardly constant and every one else is unfamiliar plainly often Im able to refer into some meanings behind them. A epoch ago I experienced which skill solely prove to be THE MOST INTERESTING DREAM IVE EVER HAD, I dreamed that I was in my railroad car we where going to the home; in our way I motto a pitiful old skirt… well she was plead for money. I dont know why I jumped of the car, pulled her to the see and essay to drown her, but she survived.When I got off the sea, I adage cameras all around me… and an interviewer man approaching towards me, he was asking me â€Å"HOW DID YOU DO IT? â€Å", and I was like â€Å"DO WHAT? ” the only thing I remember is that they where so gallant of me! After a while, I saw the same poor, old lady that Ive tried to drown coming towards me holding a knife, I thought to my self â€Å"IM GONNA back up” . As she came closer… I safe move one step disinclined until she reached me and was going to kill me! but thusly two bodyguards came and stopped her.First I didnt know why they stopped her but so I discovered that I was nonrecreational million of Dollars because Ive tried to drown that lady! I was so happy when I knew that… I was so excited ! but then I woke up and knew it was just a dream! it was the most provoke dream Ive ever had because its like doing something noisome and getting a prize for it. This importation probably ensured a few seconds as it flashed thro ugh the neutrons of my brain, but the memory of it whitethorn last for a life time !\r\n'

'Phenomenal Woman Essay\r'

'A phenomenal fair sex, fit to both Maya holy personou and Virginia Woolf, is a female who knows herself well. The phenomenal woman is honest and could pull down be proud equal to show the orb who she in truth is. Both authors harbour apt(p) actually lovely counselings to force the phenomenal woman. Angelou describes her as self-confident, honest, sincere, mysterious, and silent although her give birth curves can be alluring. Knowing her capabilities as a woman makes her very winsome to men despite most community’s conventional idea that beautiful women atomic number 18 physically well-endowed.\r\nWoolf on the some other hand, shows a more timid military position of the phenomenal woman by introducing the grapheme of the Angel of the suffer. She studys that this angel is what most women task to the public. She is practical, sympathetic, charming, always willing to make sacrifices for her household, plain in mind and in internality alone unfortunately does not have a mind of her own. The angel would kind of lie to get a high alliance’s approval to attain the achievement she wants.\r\nTo transcend to become phenomenal, the Angel of the House must perish and give way to an honest individual who does not make to hide behind the externalise of a man. The phenomenal woman is brave enough to liberate herself from the domestic concepts of company. Why is it phenomenal for a woman to be herself in society? This is because the world has imposed so many expectations and has stereotyped women as the weaker of the genders. work force are allowed to be who they are. They can even write about the physical amorous reactions of people bluntly.\r\nHowever, it is hard for a woman to express herself as frankly because society demands her to be submissive and docile. It takes so very much courage for a woman to say what and how she feels even about the basic things that are common to man and woman (example: sex). The unspotted effor t to express one’s self about any saying of the world is what makes a woman phenomenal. I believe that Virginia Woolf’s description of a woman is closer to my own image of what a phenomenal lady really is.\r\nWoolf was able to show the problems that most women run a risk daily. Some of these troubles are deeply introduce not only in the reactions of society to a liberal woman but mostly in her subconscious thoughts. It takes not bad(p) will power to kill the Angel of the House and also manage to belong smashing into a rock. It takes a very strong female indeed to serve at society in the shopping mall and say her thoughts about the world so bravely and develop into a phenomenal woman.\r\n'