Project 1 Assignment Example | Topics and Well Written Essays - 1000 words

Project 1 - Assignment Example Andersen served as the company’s auditor and he consequently issued an auditor’s report that stated that all-financial statements had been presented fairly with respect to all materials and in accordance to the GAAP. Duncan was the global engagement partner for the Enron’s audits. He held such responsibilities as determining whether an unqualified opinion should be issued within the report of the auditor. The main official responsibility of Duncan was to ensure that all auditors’ reports about the financial statements were relevant and true before he could sign them. Duncan held full responsibility on the approval for all business documents and financial statements and the Enron’s annual reports on the forms 10-k that had been filed with the commission for years 1998 to 200 consecutively. In addition, Duncan was supposed to design and implement auditing procedures that were adequate in addressing the total risks essential in the Enron engagement. He was supposed to perform tests and other procedures to obtain competent and sufficient evident matter. He was supposed to properly supervise the audits for Enron (Markham & Jerry 92). Duncan was responsible for determining whether the unqualified opinions were supposed to be issued within the auditor’s report. For the ended years, however, Duncan did not perform his duty in due diligence. He was not careful to note that the auditor’s reports he had signed on behalf of Andersen were misleading and materially false. Duncan had carelessly signed the unqualified auditor’s reports with little concern on observing their relevance. This action was alleged as being against the Securities Exchange Act of section 10 (b) as well as being against rule 10b-5. Duncan failed to ensure that the engagement team audited Enron’s prepay transactions according to the GAAS and also failed to make sure that Enron adequately disclose and presented the prepay transactions in its financial statements. With respect to the AU Section 316, with consideration of Fraud in a financial statement audit, the Anderson team identified several risk factors. Andersen identified the Fraud risk at Enron as well as the engagement team that documented that many risks were available with Enron. For instance, questioners that were prepared by the engagement team demonstrated that Enron placed emphases that were undue on meeting earnings targets. Enron also used highly destructive accounting practices. Another risk that had been identified is that Enron used uncommon year-end dealings that posed difficult substance over form enquiries. The misleading statements that Duncan had signed had some social-economic consequences of that, the financial statements were not performed with respect to GAAS and that his financial statements did not present Enron’s outcomes of operations, their financial position, cash flows and changes in the equity with respect to the GAAP. This acti on demonstrated Duncan recklessness that is a social problem associated with the Enron. Much of the Enron’s quarterly earnings were ascribed to unrealized achievements in its merchant energy portfolio as well as in various technology investments (Markham & Jerry 86). Part II- related party transactions A related party transaction can be explained as a business arrangement or deal between two parties joined by a certain relationship prior to the arrangement or the deal. A business transaction between a corporation and

Global Marketing Essay Example | Topics and Well Written Essays - 2500 words - 1

Global Marketing - Essay Example Because of this free flow of information, it has to be said that there has been a tremendous rise of competition in the global market place. As of the recent times, many companies are focusing on entering many new markets for the purpose of clocking significant business growth opportunities. It has to be said that this particular project discusses about the internationally acclaimed ethical cosmetic and beauty product offering company Body Shop and its efforts related to entering the market of China. Introduction The world of the 21st century is moving at a rapid pace. The tremendous momentum of the pace is being spearheaded on the basis of fast growth and rapid development. It is of considerable importance to mention that the rapid growth of the telecommunication technology has acted as a major catalyst in promoting tremendous growth for the emergence of high speed internet technology. It is largely relevant to mention that the faster penetration of the internet has resulted in a tr emendous spike of acceptance of Smartphones in the markets of both the developed as well as developing economies. Because of the smooth and seamless integration of the developed world with the developing economies on the lines of the technology medium, it has to be said that the world in itself has transformed into a single and well connected entity. It has to be said that the globally connected entity has resulted in the

American Government Essay Example | Topics and Well Written Essays - 500 words

American Government - Essay Example Ferguson. The Brown v. Board of Education decision, however, found the unconstitutionality of Plessy v. Ferguson as praxis for racial segregation within the public education; the Opinion of the Court reversed the â€Å"separate but equal† doctrine on the principle prominent in the Fourth Amendment. By and large, the 1954 Brown v. Board of Education case significantly ruled in favor of the African American plaintiffs, arguing that racial segregation practiced by Plessy v. Ferguson is fundamentally unconstitutional. Chief Justice Earl Warren’s ruling concerning the Brown v. Board of Education is a landmark decision of the U.S. Supreme Court; such ruling is notably important especially in its social and historical contexts. In social purview, the decision made in Brown was essential considering the widespread racial discrimination against the African American or the â€Å"Negro† (in Warren’s word) prominent in the United States. Before the Brown ruling, many white Americans believed, consciously or not, that their race was superior to other races, which include the black race.

Literacy Essay Example | Topics and Well Written Essays - 1250 words

Literacy - Essay Example Through learning of vowels a kid is able to learn the different sounds and later how to make a syllable. Syllables are the basic units of words which are further joined with helping words to make a meaningful word or a sentence. Every literate person learned how to write or read through some formal or informal education. Informal institutions like the kindergartens and baby cares play a big part in the society regarding this matter (Holbek 7). At this period am proud to say my parents played a major role in what I am today. In class I never understood how to pronounce some vowels, finish my homework and majorly how to write my name. The latter, on many occasions made me skip writing my name on writing books or the quizzes we were frequently given. Pronunciation was a big burden in my kindergarten life, especially words that had two or three syllables (Kozol 194). Each day after school, my parents used to teach me these problems countless times before I slept, which was kind of a torture for me at some point. At times when I was stubborn, I was occasionally punished through spanking and some grounding. Through the frequent teachings and memorizations, I learned how to write my name and even learned some pronunciations beyond my level. Pronunciations and writing of my name is one practice that I believe would never end any time soon, because I still use them up to now (Kozol 199). Apart from the basic learning of writing and pronunciations, the kids are also given time to play.

Code of Sexual Ethics Essay Example for Free

Code of Sexual Ethics Essay The value of a code of sexual ethics is one that is extremely important to hold close to ones mind and soul. Human sexuality is a broad topic in society and everyone has different views on what is important to them as individuals. My view of human sexuality has been shaped with many influences. Growing up, my Mother always taught me to be comfortable with my sexuality, and I watched my older siblings show the same confidence that my Mother was teaching me. She taught me to respect others and myself equally, no matter what label of sexuality that they hold. Basically; â€Å"Treat others how you want to be treated†. I hope to teach my children in the same effective way that my Mother taught my siblings and I. I feel as though having this code of sexual ethics will act as a backbone to the teachings of human sexuality for my children and the next generation. I plan for them to follow this code faithfully, as I will continue to do so throughout the remaining course of my life. CODE To my Children; I have put together a code of sexual ethics that will help instruct and guide you in the right direction throughout the course of your lives. â€Å"Part of discovering yourself sexually usually involves developing your personal set of morals and values as they relate to sexual issues†(Hock, 6). This code of sexual ethics should not be viewed soley as disciplinary, the purpose is to provide guidance throughout the course of your lives. The first principle that is essential to your sexual health and well-being is to always use protection. This is important because Be faithful to your partner Wait until you are ready, do not let anyone pressure you/don’t take advantage Make sure it’s the right person to share the experience with â€Å"Most people agree that parents are the most appropriate source of [sexual] knowledge† (Hock, 15). THE PAST My parents have taught me to always be respectful to women. I would never force myself on any woman. They taught me to practice respect with all people, and not to judge others based on their sexuality, even if they may be different from me. I was also taught to never hold back my feelings, and to follow my heart. Yes, in some situations throughout my life, this has lead to heart break. However, in others, it has brought me to experiencing the most amazing feeling in the world; love. I have been known to wear my heart on my sleeve, however, this put forth both benefits and harms on my feelings throughout my life. Sex on the other hand, has always been a bit more personal. My parents did not exclusively teach me about sex. They taught me about love and relationships in general. Although, the topic of sex did arise, it was never the main focus of their teachings. My mother and I have a very comfortable relationship, we are usually able to talk about anything. She has taught me almost everything I need to know about how to make relationships work; along with the respectful ways to treat the woman I love. We did not start having these discussions until I was in high school. I wish that we would have talked about sexual values and behaviors while I was in middle school because that is when I started seriously liking girls. It all started at a pretty young age. I was always able to speak through my heart, even though I tend to be extremely shy. When it comes to feelings of my heart, I need to let it out. My mom and my peers have always been helpful to me in developing my awareness and understanding about my sexuality. I have never struggled with my sexuality personally, however, I have always cared greatly about the way I look. Some people call me â€Å"metro sexual†. This all started when I was very young. Because I wore nice clothes, and did my hair everyday, some people would mistake me for homosexual. This did not bother me though because I have always been comfortable with my sexuality because I know that I am not homosexual. I just like to look good, which in turn helps me feel good about myself. On the other hand, I think that the media may have played an unhelpful part in raising awareness and understanding about sexuality. Although some programs out there do a great job of explaining these concepts, most of the ones that I was exposed to, did not. Communication about sexuality is definitely welcomed when talking with my mother. However, it is almost fully unwelcomed when talking with my father. We just never talked about that sort of stuff. With my Dad and I, it has always been all about sports. Although, I am comfortable talking about my sexuality in general with all of my family members, I am not be comfortable going into detail on my sexual experiences. I think this is the case because my sexual experiences are a private, intimate matter. My family has no business in knowing about it unless something negative comes out of it, which it never has. THE PRESENT AND CONCLUSION The process of writing my code of sexual ethics was interesting. It allowed me to really look back on my past actions and reflect upon what I did wrong and what I did right. It is also interesting to think that I may be sharing this code with my children in the future. That fact in itself shaped the way I wrote my code of ethics because I really had to think about what I would approve of as a parent and how I would want my child to behave sexually. It was a hard process, but I learned a lot about myself along the way. I think that writing a code of sexual ethics was definitely useful and helpful in clarifying my sexual philosophy. This is because of the major thought process that was required to put into the creation of the code. I had to dig deep into my families, and my own beliefs and values when addressing sexual behavior, which in turn clarified some hazy thoughts in my mind as well. I currently live by most of the principles I wrote in my code of ethics. My parents raised me well and taught me to respect myself and others, and to also take responsibility for your actions. If there are any of the guidelines of my code that I did not live by in the past, than I will change my ways to live by them now. I can comfortably communicate with friends and intimate partners depending on the content of the subject. I have learned a great amount of information throughout this course. This information has shaped the way I formed my code of sexual ethics. We learned how to respect ourselves and love ourselves before anyone else and that was the basis of my code of sexual ethics. I think my code is pretty solid. I do not think it will need much revision in the future. However, it may need some additions. It may need additions because over the course of time my idea of ethics may change, as I grow older. When I am married the code may be a bit different for me, however I would want to teach my children this exact code of sexual ethics.

Stress: Causes, Effects and Reflection Paper

Stress: Causes, Effects and Reflection Paper LAI Mincong Stress is a common problem that affects us in our daily lives. When we encounter a number of changes, difficulties or challenges in life, for example, change jobs, exams, marital problems, and we will feel pressure. What is Stress? Stress is a state of tension of both physical and psychological phenomenon when we feel there is not enough capacity to meet the requirements of life or facing challenges and threats. According to Taylor (2012), Stress is a negative emotional experience characterized by predictable biochemical, cognitive, physiological and behavioural changes aimed at either changing the stressor or adapting to its effects. Stress is also combined by two components: Stressor and Stress reactivity. (Greenberg, 1999) Conceptualizing Stress Chronic stress refers to experiencing a long-term stressor, while acute stress experiences a short-term one (Pearson, 2014). Personality Factors Stress Type A personality pattern reacts to stress in emotional ways, while Type B personality pattern reacts it in rational ways (Pearson, 2014). Major Sources of Stress The infinity hope and requirements of human in the limited real life cause both conflict and frustration, for example, when we face some daily hassles and major life events such as death, we may feel stressful. Those are the stressor. Greenberg (1999) said, a stressor is a stimulus with the potential of triggering the fight-or-flight response. The stressor will produce feeling of pressure, it depends on the degree of personal attention to the stressor, the capacity of relevant things and situation management, and expectations of their own. Physiological Stress Reaction Most of the stressors arouse anxiety, which means the disagreeable feeling of nervousness or worry, We usually cope with the stress by using defence mechanisms, which can protect us from the awareness of anxiety, and help us to maintain a sense of self-worth in those situations. (Pearson, 2014) For example, we will justify our unacceptable behaviour with reasons, which is called Rationalization. Selye (1991) found there is a characteristic pattern of nonspecific physiological mechanisms that are activated in response to almost any stressor, he called this pattern the General Adaptation Syndrome (GAS). It is made up by three progressive stages (Pearson, 2014): Alarm reaction: When we first time exposed to the stressor, it will produce the biochemical changes and defence mechanisms to maintain our body normal functioning and trigger the fight-or-flight response. Resistance stage: The reactions of the alarm stage disappeared; our body resistance to the stressor will increase to cope with the continued stress. The cost of this resistance is our body’s defence system would be weakened. If the stressor hasn’t been successfully dealt, then we will enter the third phase reaction. Exhaustion stage: When the body is constantly exposed to the same long-term stressor and still unable to adapt it after adjustment, the body can no longer to adapt to chronic stress, and the physical symptoms of the alarm reaction reappear. Managing Stress There are two methods of managing stress, they are modify our environment and alter our lifestyle (Pearson, 2014). Application Two years ago, when I was going to take my first Hong Kong Diploma of Secondary Education Examination (HKDSE), I have to finish studying my form.6 lessons, the Independent Enquiry Study project (IES), and lots of tests finish many past papers from different subjects after school. But I also need to review the lessons that I have learnt before. I was very stressful and that time. Not just because of the heavy workload, but also the Importance of the HKDSE, it would affect the result that I can enter the university or not. Another reason is the high personal and family expectation to my HKDSE result. When I realised that I have lots of assignments and important exams were coming, I was facing a chronic stress, which means the coming assignments and exams are long-term and on-going stressor. It triggered my fight-or-flight response, on the very beginning, I was choose to flee from those heavy workload, I was keep telling myself that I still have plenty of time to finish my assignments and do the revision, try to rationalize my unacceptable behaviour. Afterward, I realised that the time is running short and I have to confront with these stressor, I felt very stressful and I started to sweat, my heart beat and my breath have been faster than before. Those are the biochemical changes results in my body when I was in the alarm stage, it helps my body to ready for dealing with heavy workload and keep its normal functioning at the same time. Moreover, when I start working on my assignments, my sweat, rapid heartbeat and breath disappeared, The physical reactions of the alarm stage disappear. I felt that I have enough energy to focus and finish my IES. Those are the signs of my body defence rise to cope with the continued stress which means the IES project during the resistance stage, also to return my body normal functioning. However, it takes a few days for me to finish it, and I barely worked overnight in those days. My body resistance to infections decreased, so I felt stomach pain and headache afterward. Finally, my body defence has broken down, I was suffering from insomnia, and I got sick and fever afterward. Though I have finished my IES, but there are still lots of assignment, test and revision coming. Facing this extremely tight schedule, I was getting more stress. I was worrying whether I can finish them all or not, and my HKDSE result everyday. And it just makes me felt frustrated and stressful. So the physical reactions of the alarm stage reappeared. The stress makes me feel anxious and decrease my working performance on my school and the exam. So my HKDSE result is very poor, and I have decided to repeat the form.6. After the above experience, I usually react to the stress in worry, anxious and time-urgent ways, so I have found that I have the characteristics of Type A personality pattern. Improvement There are two categories of methods of managing stress (Pearson, 2014): Frist, It is modify the environment. We can use different ways to modify what happens around us, such as assertiveness, withdrawal and compromise. Second, we can alter our lifestyle. We can modify something about ourselves and our behaviours. In fact, we may have more control over ourselves than over the environment. Action Plan After the above experience, I decided to improve myself by altering my lifestyle (Pearson, 2014). First, I have to set a timetable for my daily life, try to rearrange my working time and rest time, so I can allocate my time appropriately and prevent the stress when the workload is high. Second, I have to do more exercise, such as swimming and running. Our body will release endorphins during exercise, which can help me feel good and burns away the stress. Also I can reduce my stress by doing relaxation, such as listen some soothing music or engage in deep breathing. Finally, I can seek out for social support by sharing my painful feelings to my friends and support group, they can provide emotional support through their expressions of concern and affection, and also the information and advice that can help me to get more effective solution. Those actions can help me to manage stress. Conclusion To conclude, Stress is everywhere. It may cause positive or negative impact to our mental and physical health. It can sometimes help to motivate us or make us feel anxious and decrease our working performance. But there are also different ways to manage can cope with stress. References Clarke, Deborah. (1994). Stress management : trainers notes. Cambridge: National Extension College. Division of Social Sciences. (2013). DSS10103: Practical psychology for   everyday life course materials. Kowloon Tong, HK: CCCU. Pearson. (2014). Practical psychology for everyday life. Quarry Bay, HK:  Pearson Education Asia Limited. Greenberg, Jerrold S. (1999). Comprehensive stress management (6th ed.). Boston: WCB/McGraw-Hill. Taylor, S. E. (2012). Health psychology (8th ed.). Singapore: McGraw-Hill International Edition.

Comparing Roald Dahl’s Lamb to the Slaughter and The Speckled Band by Sir Arthur Conan Doyle :: Roald Dahl Sir Arthur Conan Doyle Essays

Comparing Roald Dahl’s Lamb to the Slaughter and The Speckled Band by Sir Arthur Conan Doyle Both ‘Lamb to the Slaughter’ and ‘The Speckled Band’ is detective murder mysteries. They share some similarities but have many differences. In my essay I will discuss these and the effects they have on the story. Roald Dahl wrote ‘Lamb to the Slaughter’ in 1954. It is much more modern than Conan Doyle’s ‘The Speckled Band’ of 1892. In ’Lamb to the Slaughter’ the main point to the story is to find out whether Mrs. Maloney will get away with committing a murder. Dahl also tries to illustrate that appearances can be deceptive. However, in ‘The Speckled Band’ the reader continues to read the story to find out who the murderer was and whether Holmes will discover how the crime was committed. The stories are both murder mysteries yet their shapes are almost opposite. The setting of ‘The Speckled Band’ is a typical old mansion. ‘The manor house is very old’. This lends an atmosphere of foreboding and suspense to the story. This is because it is natural to find dark and sinister places scary. Conan Doyle uses descriptions such as ‘A picture of ruin’, ‘Ill trimmed lawn’, ‘the building was of grey lichen-blotched stone’; to show this age. The setting is important in that the atmosphere and the suspense, which keeps the reader interested, are dependant upon this. In Victorian times, this type of setting would be more suited to the audience than that of a warm and cozy house. Conan Doyle was not challenging stereotypes, instead using them to his own advantage. However, in ‘Lamb to the Slaughter’ the scene of the crime is the complete opposite. ‘The room was warm and clean’. This causes the reader to feel relaxed without any suspicion that events such as a murder would occur. Roald Dahl uses this homely image ‘the curtains drawn, the two table lamps alight’ to contrast sharply with the murder – shocking the reader – and to support the impression given by Mary Maloney’s character, so forcing the reader to challenge their preconceptions. Whereas great attention to the setting is given in ‘The Speckled Band’ it is no longer needed after the initial description in ‘Lamb to the Slaughter’ as suspense is built in different ways. This is a large difference between the two. The main character in ‘Lamb to the Slaughter’ is Mary Maloney. Dahl spends a long time at the beginning of the story creating an impression of her as a loving wife and house-proud women. ‘Mary Maloney was waiting for her husband to come home’, ‘She took his coat