Auditing - Understanding and Assessing Internal Control Essay

Auditing - Understanding and Assessing Internal Control - Essay Example 3. There is a risk of window dressing from store managers in order to achieve higher bonuses. They may use techniques to alter the figurers of the inventory as to avail the bonus for example by not recording the last day inventory as to show a better inventory management which will ultimately result in understatement of inventory and payable balances. 4. The risk in this case is that, the remaining staff may not possess the same level of skills. They may be unable provide with the quality of service required to detect, prevent and correct the misstatements. Fewer numbers of people in the internal audit department will also put extra burden of responsibility on the remaining staff so, the level of care could also be compromised resulting in non-detection of misstatements. 5. The risk in this case is that the quarterly financial statements are not presented to the bank as required and it withdraws the credit facility. If this happens, there is a danger that the Homepro would have liquidity problems, which may prevent the company to carry business and revenue is lost. There are also chances of window dressing. 6. Increased use of online shopping is a threat to the Homepro, since it may have serious effects on revenue (AUASB, 2009). There is a possibility that the opening of the online store would be delayed and the revenue would be lost. There is a threat of revenue being overstated to present a better picture for example, by recording revenue receipts, which pertain to next year. 7. The increased competition would force price cuts, which would ultimately result in decreased revenue and decreased profits. There are chances of revenue being overstated, or non-recording or delay in recording of expenses to show better profit figure for example by not recording year end expenses to show lower cost of sales. 8. Although the staff has been trained properly to handle the changes in the information system due to up gradation but still there are

Cari’s Story Essay Example for Free

Cari’s Story Essay How could an infection in Cari’s nasal passages and pharynx spread into her sinuses? An infection will spread because the pharynx, larynx and sinuses are all connected, so the infection is going to spread to the sinuses and the surrounding areas. What is the cough reflex? Describe the process that Cari’s respiratory system is using to clear her lungs by coughing? The cough reflex is a deep and long inhalation that is followed by the closing the glottis, this causes a strong exhalation that will push the glottis open and sends the air through the respiratory passage. The coughing occurs when a foreign body is in the larynx, trachea or the epiglottis. Cari is coughing because the mucous and fluid buildup in her lungs and her body is to get rid of it. Which structures found in the terminal bronchioles and alveoli normally would protect Cari’s lungs from infectious pathogens and particulate matter? The alveolar macrophage protects her lungs because they wonder around the alveoli space and it collects dust, particles and debris. Cari does smoke and it has caused the cilia in her respiratory passage way to become paralyzed and then it secretes the excess amounts of mucus. The macrophages are sent to the lungs and it gets stuck in the mucus and it can’t fight off the pathogens. How would the resistance of Cari’s airways be affected by excess mucus and fluid in her lung? Cari isn’t getting adequate oxygen because the pressure of fluid and the mucus buildup in her lungs. This is not allowing her lungs to expand so she can get the breath her body needs. The fluid buildup and the pressure are not allowing her oxygen to disperse to the areas it needs. How would Cari’s lung compliance (the effort required to expand the lungs) be altered as her alveoli fill with fluid due to pneumonia? The fluid in her lungs makes it hard to expand because the fluid makes the alveoli sticky and it can’t expand and open. How would fluid in Cari’s lungs affect her total lung capacity? Cari’s lung capacity would go down due to the fact that the air space is being taken up by the fluid in her lungs. How does the elevation of Cari’s respiratory rate alter her minute ventilation? Cari’s respiratory rate will increase her minute ven tilation. Normal blood oxygen saturation levels are greater than 94 percent; Cari’s blood oxygen saturation levels are greater 90 percent at the time of her exam and an initial arterial blood gas analysis done when  she was admitted to the hospital revealed her arterial Po2 was 54mmHg. How do these clinical findings relate to the internal respiration in Cari’s body? Cari’s oxygen saturation level was 90% and the Po2 of mmHg would show that her arteries are having too much oxygen. A normal resting mmHg is 40% and exercises lower Po2level. A normal resting oxygen level is 94%. Which of the symptoms Cari has described are due to the lack of oxygen and reduced oxygen exchange at her tissues? Cari said she is â€Å"panting like a dog† is due from the lack of oxygen and t reduces her oxygen exchange. As Cari’s Pco2 rose, how was the oxygen-carrying capacity of hemoglobin affected? The oxygen carrying of hemoglobin volume with the rise of Pco2 will decrease since the Co2 will take O2’s seat. How would you have expected Cari’s decreased Pco2 and alkaline blood pH to have affected her breathing? Cari’s pH and Pco2 will decrease and her rate of breathing will also be decreasing. How would administration of oxygen enhance Cari’s central drive to breathe? Cari would be able to breathe better when oxygen was administered to her. Which anatomical structures in Cari’s respiratory system were initially involved? The structures involved are the trachea, nasal, pharynx, and larynx, and the lungs. Why was Cari plagued with a chronic smoker’s cough? Cari is plagued with a chronic smoker’s cough because she has a 20 year history of smoking. Which damaging effects of tobacco smoke led to Cari’s impaired respiratory defense mechanisms? There are damages to the epithelial with those damages comes the body’s repair process. How did the pneumonia affect Cari’s lung function? Cari’s was having problems getting adequate oxygen, because of the fluid in her lungs. The pneumonia is an infection from bacteria that can affect the body, because of her smoking it made it hard for her lungs to get air.

La Vitesse, Une Erreur? :: essays research papers

 «La principale erreur de notre temps est de chercher en toute chose la vitesse.  » Expliquez voire discuter cette idà ©e en vous servant d’exemples prà ©cis. Nous sommes au sià ¨cle de la vitesse, le monde grouille, fourmille, s’agite pour concurrencer, moderniser, produire†¦Nous sommes entraà ®nà ©s dans une spirale qui s’accà ©là ¨re sans cesse. En essayant d’aller toujours plus vite, de gagner toujours plus de temps, ne faisons-nous pas le contraire, ne perdons-nous pas l’essentiel de la vie en essayant d’aller toujours plus vite? Tout d’abord examinons la vitesse dans les transports, celle qui tue plusieurs millions de personnes par an. Cette vitesse est nà ©faste tout d’abord car elle cause plus de 50% des accidents meurtriers. De plus le temps gagnà © sur les routes est surà ©valuà ©( de l’ordre de 6 min quand on roule en continu à   150 km/h au lieu de 130km/h pendant 100 kilomà ¨tres), enfin la tension et la fatigue accumulà ©es ne valent pas les quelques minutes à ©pargnà ©es. Cette course à   la vitesse a pu grà ¢ce à   la technologie moderne profiter de moyens encore plus rapides et encore plus inhumains tel que le mà ©tro. Les gens qui prennent le mà ©tro pensent gagner du temps mais en rà ©alità © ils en perdent, car au lieu de prendre leur temps pour avoir un trajet plaisant, passer à   pied dans des endroits qui leur sont agrà ©ables, seul pour se relaxer ou à   plusieurs, d’une faà §on conviviale. Le temps du trajet mà ªme s’il est plus long ne serait pas perdu à   attendre, à ªtre bousculer ou s’à ©nerver. Cette phobie de la perte du temps, est d’autant mieux illustrà © par le succà ¨s des  «fast foods », ce terme dà ©signe un mode de restauration rapide oà ¹ les aliments sont prà ©parà ©s et servis dans un minimum de temps grà ¢ce à   des techniques et des opà ©rations planifià ©es. L’exemple le plus connu de ces restaurants rapides est le  «Mac Donald », importà © des à ©tats unis, on y mange vite et pour un prix trà ¨s bas. Mais ce type de restaurants favorisent la vitesse au dà ©triment du goà »t et de la qualità ©. De la mà ªme manià ¨re les individus qui vont manger dans ces restaurants perdent le meilleur du repas, au lieu de vivre celui-ci comme un temps de pause dans une journà ©e effrà ©nà ©e, le vivent encore comme un stress au milieu des bousculades, s’en prendre le temps de goà »ter aux bonnes choses que la vie nous offre mais qu’il faut prendre le temps de savourer. Cette obsession de vitesse se traduit aussi par un besoin de changer sans cesse: on change de voitures, de và ªtements, de loisirs, de milieu†¦Cette soif de nouveautà © jamais tarie.

Juicy essay Essay

In the song â€Å"Juicy†, by Notorious BIG, also known as Biggie Smalls, there is a main theme of rising from poverty and entering into wealth. Wealth in this sense not only means material things, but it also makes reference to intangibles such as stability for himself and his mother. He begins by noting material things including: â€Å"condos in Queens,† â€Å"putting 5 Karats in my baby girls ear,† â€Å"lunches, brunches, interviews by the pool,† â€Å"50 inch screens, money green leather sofa, two cars a limousine with a chauffeur.† These material things highlight significance in his life because in comparison to his childhood, they are infinitely superior. His childhood consisted of â€Å"eatin sardines for dinner,† being â€Å"considered a common thief,† â€Å"dropping out of high school,† and living in public housing. Furthermore, Biggie’s life was immensely changed in a different aspect. Along with his economic wealth, he gained stability for himself and his mother and made her proud of him. He states, â€Å"My mother loves to show me off, of course, smiles every time my face is up in The Source.† Biggie also states that he celebrated every day because of his hard work and determination he was able to create a better opportunities for himself and his family. In the song â€Å"Juicy† there is a reoccurring theme of rising from the rags to the riches and never giving up on a dream that you set out to accomplish. Notorious BIG reflects on his life while growing up and always being told, â€Å"you’ll never make it.† In the song he says, â€Å"Considered a fool because I dropped out of high school, stereotypes of a black male misunderstood, and its all good.† He dropped out of school so that he could continue to make music and pursue a career. While growing up in poverty, Biggie was often faced with the option to sell drugs or stay in school. When he dropped out of school at the age of 17, he became a drug dealer so he could make some money with the ultimate goal of becoming a rapper. In the song he says, â€Å"to all the people that lived above the buildings that I was hustlin’ in front of that called the police on me when I was just tryin’ to make some money to feed my daughters, and all the niggaz in the struggle, you know what I’m sayin?† When he was growing up there were things he had to do to get by, there were things that he had to do that weren’t always legal, but he did  what he needed to provide for his family. Another important part of the song was when said, â€Å"I let my tape rock ‘till my tape popped†. He didn’t give up on his dream of becoming a rapper. No matter how many people told him he couldn’t do it, or he wouldn’t last, he never gave up and he continued to give out his tapes. Biggie’s â€Å"tape popped† when his song was number one on Billboard Magazine. This led him to being signed by Bad Boy Records, which was owned by fellow East Coast Rapper, Sean â€Å"Diddy† Combs. After becoming rich and making it in the rap game, Biggie became a different person. He didn’t know what to do with the wealth he had and flaunted it in the wrong ways. In the song he says, â€Å"Girls used to diss me, now they writing letters because they miss me.† When he said that they used to diss him, he was referring to how people that were close to him changed because they wanted to take advantage of him, and people that weren’t close to him wanted to be friends and benefit from the wealth he had. In this part of the song he was referring to how wealth can corrupt people. He remained unfazed, kept his circle small, and still pursued his dream of becoming a famous rapper. An excerpt from the song, after Notorious became popular, â€Å"Living life without fear, putting 5 karats in my baby girl’s ear, lunches, brunches, interviews by the pool†¦Ã¢â‚¬  This was an important transformation in his life because he went from a gangster on the streets and slinging drugs, to a rich rap star. Another quote from the song was, â€Å"Phone bill about 2 G’s flat, no need to worry my accountant handles that.† With all the wealth that he accumulated, he was carefree living. He went from struggling to put food on the table for his family to letting businessmen handle all his financial decisions. He had seen the way that wealth could change people. Also in the song he mentioned, â€Å"50 inch screen, money green leather sofa, got two rides, a limousine with a chauffer.† The way that Biggie spent his money was typical to any other person that made it from rags to riches. He went from wondering if he would have a meal to eat, to spending money on lavish things. The end of Biggie’s career came on March 3, 1997 when he was shot several times outside of an album release party in Los Angeles. He came out to a shoot music video for the song â€Å"Hypnotize† off his album â€Å"Ready To Die†. With the past beef that he had with west coast rappers, the trip out to California wasn’t encouraged. He died six days later in the hospital. Through out Biggie’s life, there were a couple strong  characteristics that he left behind. He left behind a strong work ethic with an attitude that nobody could out work him. When he died, it was a tough loss in the rap world because he had been very influential amongst rappers that had come from tough childhoods and lived in tough areas. He was a perfect example of emerging from a life of poverty and becoming successful and extremely wealthy. â€Å"The Notorious B.I.G. à ¢Ã¯â€šâ‚¬ Juicy Lyrics.† Rap Genius. N.p., n.d. Web. 18 Sept. 2012. http://rapgenius.com/The-notorious-big-juicy-lyrics â€Å"The Notorious B.I.G.† Billboard. Rovi Corporation, 9 Mar. 2010. Web. 18 Sept. 2012. . Duke, Alan. â€Å"FBI Reveals Documents in Biggie Smalls Death Probe.† CNN. CNN, 08 Apr. 2011. Web. 18 Sept. 2012. .

Mary Barton

Elizabeth Gaskell’s â€Å"Mary Barton† is a novel of social reform that explores injustice, abuse and inequality. The novel is especially concerned with the societal condition of England at the time. In her â€Å"Preface† Mrs. Gaskell asserted, â€Å"I know nothing of Political Economy, or the theories of the trade. I have tried to write truthfully†. The â€Å"truth† of â€Å"Mary Barton† is not political or economic but the truth of the human heart. The novel is not about industrial conditions but about people living in those conditions. Mrs. Gaskell’s social aim in writing is to inform rather than to reform. Her aim in writing is to give â€Å"utterance to the agony† and to explicate the consequences of â€Å"the seeming injustice of the inequalities of fortune†. In â€Å"Mary Barton†, the protagonist John Barton asks with bitter vehemence about the injustice of the massive gulf between the upper and lower classes: â€Å"Why are they so separate, so distinct, when God has made them all? [†¦ ] We are their slaves as long as we can work; we pile up fortunes with the sweat of our brows; and yet we are to live as separate as Dives and Lazarus, with a great gulf betwixt us†. John Barton is ultimately driven to the act of murder by his outrage at the gulf fixed between the rich and the poor. John Barton is ultimately a victim of society and an example of how a man full of human kindness is hardened into hatred and violence. As the author tells the reader his wife’s death meant that â€Å"one of the ties which bound him down to the gentle humanities of earth was loosened†. The string of events that followed – the strike, the Davenports’ starvation and fever, the employees’ arrogant isolation and the failure of the petition, seem to purposely show that the world reckons the poor folk no account. And as John Barton lies on his deathbed his enemy Mr. Carson sits in his library quite unable to hate his son’s murderer. At the end Mr. Carson forgives John Barton and the murderer dies in the arms of the man whose son he has murdered and this image explicates the novel’s pivotal theme in the hope of human heartedness. In her novel Mrs. Gaskell presents men and women at the extreme of suffering at which point only the most radical of human actions remain be they despair and hatred or alternatively human compassion and forgiveness.

Traits of a great admin assistant gatekeeper

Traits of a great admin assistant gatekeeper So you’re an admin or executive assistant and you want to be a great one. However, if you’re not a ninja-level gatekeeper, you’ll never hit your goal. Great gatekeepers are experts at managing flow. They are more about filtering out the noise than blocking people, and they do it all to ensure their bosses receive all necessary information and communication while still having plenty of time to accomplish their workloads.To be the best gatekeeper you can be, make sure you’re doing the following key things.You look and act the part.To be a real rockstar gatekeeper, you have to first be a rockstar assistant. You must do all parts of your job competently, calmly, and efficiently. You must be an A+ communicator both verbally and over email. Be pleasant but firm. Dress the part. Command authority without going on a power trip. You have to be able to seamlessly manage your and your boss’s time by dealing with distractions. Being the best involves knowing yo ur job, your boss’ job, and your industry inside and out.You demand respect.It’s probably a given that your boss is expected to receive a certain degree of respect, but you have some coming to you as well. If anyone isn’t properly respectful of both your boss’ time and your time, then it’s appropriate for you to deny him or her access until you both start receiving the consideration you both deserve. If people are rude and dismissive of you and your position, any good boss would be fine with you denying them access- especially if they want a favor.You read minds.Reading minds may seem like a magic trick, but it’s actually an achievable skill when it comes to gatekeeping. It basically involves figuring out what anyone trying to schedule a phone call or meeting with your boss is after. What is their motive? What do they need to discuss? Is it something that really requires a meeting or your boss’s time? If not, and you can get them what they want or need through other channels, it will limit the strain on your boss’s brain and schedule. The more time you put into your job, the better you will get at sniffing out what people really want when they ask for a few minutes of your bosss time. One you recognize patterns, you can ask directly: Is what you really want time sensitive? Tell me why, but if not, then I will have to schedule you when my boss is not in a crunch time.You use discretion.According to a survey performed by Staples, administrative assistants are the most trusted members of any office. Always remain among the trustworthy by keeping your head high while wading through office politics without getting bogged down by gossip or distractions. Be comfortable and clear when handling confidential information. Be reliable. Be a vault. Cultivate and exercise unimpeachable good judgment.You establish a system with your boss.You and your boss need to function like a dynamic duo to make both of your work liv es run smoother. Perhaps you two can develop a secret signal she can give you when someone is monopolizing her time. Or maybe you can color-code your online calendar: red meetings are crucial and yellow meetings arent time-sensitive and can be rescheduled as needed. Work together so you can become her ideal gatekeeper: keeping out the unnecessary and letting in the crucial.

find the freedom essays

find the freedom essays But let us say he was not. What justice would there be to take this life? Justice, gentlemen? Why I would just as soon put a hog in the electric chair as this*. All eyes were pointed to a poor black innocent boy who was accused killing three people. In the other side of the court, an old black woman sits and watches her grand son sadly. She might be the only person knows that her grand son cannot be a murder. But what makes she worry and upset is not losing her son; it is the thought of Jefferson being labeled a hog. She wants Jefferson to know that he is a man not a hog because it is the only way that he can find his freedom even in the moment of his death. I want a man go to death, not a hog. Gentlemen of the jury, look at this- this- this boy. I almost said man, but I cant say man. Oh, sure, he has reached the age of twenty-one, when we civilized man, consider the male species has reached manhood, but would you call this this this a man? No, not I. I would call it a boy and a fool. Jefferson, a poor southern plantation boy who had no money, no real future; He was born on plantation and he would die without doing anything but working on the plantation. While he was on his way to the river for fishing, his friends picked him up and stopped by liquor store. Through a series of events three men were killed one of them was the white storeowner Mr. Grope. In the small community of Cajun, Louisiana no tolerance was given to the murder of a white man. Jefferson was sentenced to electrocution. But at the court, Jeffersons lawyer compared him to a hog, and this changed the whole story. You are a teacher? Miss Emma is saying to Grant Wiggins, a teacher in the plantation. Tante Lou, Grants aunt, is standing at the kitchen while Miss Emma is saying repeatedly to her he dont have to do it. Aunt Lou says to Grant, You go to that jail, and let him kno...