Thursday, August 15, 2019
What is Womens Studies
Women s Studies explores a wide assortment of issues. Since the scope of topics that Women s Studies covers is so broad, it is difficult to come up with a solid definition that fully explains this subject. I believe that the central category of analysis in Womenââ¬â¢s Studies is gender. This subject examines the historically constructed understanding of what it means to be a ââ¬Å"womanâ⬠or a ââ¬Å"man. â⬠Women s Studies courses examine gender and women, drawing on a wide variety of experiences from women s perspectives. Not only does Women s Studies explore gender; it also takes a good look at the issues of race, class and sexual orientation and how they impact the development of women in a variety of cultural, social, and economic contexts. Because it is the norm that white, middle class, straight, able-bodied women of a certain age have considerably more access to power and resources than women of color, poor women, lesbians, the disabled, the very young or very old, incorporating the life stories and views of these minority women is a crucial part of Women s Studies. Women of color who are involved in Women s Studies have and still are making great strides in eliminating the stereotypes that not only involve their sex, but their race and culture as well. The text Women: Images and Realities written by Amy Kesselman et. al. includes Black feminist Alice Walker s definition of womanism: Black feminism, or womanism, draws on the historical strength of black women in their families and communities and the rich African-American tradition of resistance, persistence, and survival (12). Women s Studies also takes a in depth look at feminism. Kesselman s et. al. defines feminism as The belief that women have been historically subordinate to men, as well as to the commitment to working for freedom for women in all aspects of social life (9). Women s Studies classes often focus on the early feminists, the struggles they endured, and the impact they have had in getting women as far as they are in society today. I believe Women s Studies owes a big part of its existence to the movement for the liberation of women; the feminist movement exists because women are oppressed. Kesselman s et. al. text, describes Women s Studies as a course which Is an important and exciting experience that introduces new ways of seeing both the world and oneself (8). As our society becomes increasingly diverse, I believe students who study Women s Studies develop an awareness and understanding of diversity that makes an important contribution to any endeavor.
Wednesday, August 14, 2019
Audit Assurance and Compliance Services
Auditing is the important aspect in any financial managing company to keep all their data safe, secured and perfect without any missing information for any firm. This report talks about the work given to the auditors for making assessments of the statements related to the financial data by the management. The authorization of auditing the files are given only to those examiners who are found responsible and could present the data to the stakeholders by taking the leadership authentication and ruling out any glitches found in the information while maintaining professionalism and giving them overall finance required to the company by appropriate estimations (Audit.ucsf, 2016). à Any information related to the organization is provided to the auditor as a part of morality and competence obligations. Any suggestions specified by the auditor to the company are given prior importance to execute by the management. The information related to the company should be perfect and complete withou t any unclear data, so the auditors will have a keen view on all these aspects and wants it to be highly standard and accurate. If found any missing or unrelated information then they would enquire about it and clear the doubts (Cso, 2016). The task of assessing the financial statements is completed only after noting the ambiguities like revenue of the company, important assets and expenditure for that particular duration. Any accountant who has accepted for auditing the financial statements should be complaint to the laws by considering the fact that he should not get threatened by the organizations group or overlook the conducts of ethical rules as it is the suggested criteria from the ethical guidelines. It should be noted that accepting the task that leads to the cause of threats should be avoided by the auditor which is an essential point to be kept in mind (Isaca, 2016). So the rules in ethical guidelines specifies that before considering to execute any task for auditing you need to be aware of the factors that are mentioned in the guidelines. All the necessary information related to the clients and records of the business are needed to be gathered by the auditor for the present work and need to give the brief outlook of the work and issues if found so that it would not mess up at the end of the audit as it is dealt with the client outside (PwC, 2016). There is always a chance of rejecting the given task if found any proposed threat or insecurity. It clearly implies that every accepted task should be dealt carefully nevertheless of taking long time in assessing the audit files while it gives an opportunity of knowing the customer in depth. As the client gets approval from the auditor for auditing the files they take into consideration those formalities while never getting compromised on their objectives (Rbk, 2016). Threats can be expected from the new firms as a part of their job if any of the auditing team is related to the organization members in terms of share. Expectations of any threat to the auditing team from the client never says that the proposal has to be taken off or stop in between it can even been carried out under proper protection by safeguarding themselves from opponents. Measures should be taken to get away from the issue repeatedly and demolish it completely to avoid any further threats in future (Isaca, 2016). T he later level of audits are accepted by identifying if there are any further issues involved with them. Solutions should be designed for safeguarding the audit team from being threatened by the clients. Auditor efficiency varies based on the organization they are chosen for. It drastically varies if greater organizations are involved in auditing work. Clients such as BSF which is a high level industry the auditor is expected with special skills of efficacy and should be highly capable in order to understand the terms and policies of that firm in regards to their context (Rbk, 2016). In these aspects evaluation should be to the greater extent if auditor is accepting the task and it is a sign of inviting the threat on their own if they are not eligible for this task to complete and accepting it if unable to sketch out the business details at a prospective level. The satisfaction of expectations of clients , reaching the deadlines specified by them are need to be carefully understood by the auditor and should fulfill this requirements before approving the assigned task (Audit.ucsf, 2016). Not presenting the accurate solution that is according to the situation then it creates the way to the threats related to audit firm while giving the suitable conditions for the beneficial of the financial statements. Three kinds of risks are involved in auditing they are: Any possibilities of missing the data and taking commissions or interpreting the data in a wrong way in the financial statements then these are considered to be the inherent risks. These consequences vary from the controls and should be noted that are important to be verified. If the risk is at high level, certainly the industry has to face the risk of inherent which is similarly found with BSF limited (Rbk, 2016). The standards of BSF limited are independent from other firms and have their own judgments which are personal and voicing the nature with no restrictions are the rules required to step ahead. This implicates that risk of inherent is pretty high. There is no significant risk of control identified with BSF limited in such case as it is less than 5 percent involved. If mechanism required to control the process is not properly handled then that leads to control risk which can be aptly defined by this and it apparently makes a way to the threats if failing to recognize the statements that are materialistic (Isaca, 2016). Appropriate control measures internally are to be proposed to solve the misinterpretation regarding the BSF. Auditor should give an opinion on the control measures that are being input in the BSF. By implementing such measures it seems to work out well at BSF and efficient. BSF is comparatively having higher threats as it is the top level industry and the details related to their organization are not clearly given to the auditing team. This figure out the control measures and identifies that situation is controllable (PwC, 2016). If failing to recognize the missing statements from the financial bills of the company then the risk of detection comes into the picture. And it describes the inability of the auditor or giving an opportunity for the company by the auditor (Audit.ucsf, 2016). A customized systematic manner is to be followed while auditing the financial statements and has to rule out the missing of data or any other manipulations in the statements and appropriate corrections are to be proposed as it is not expected to record it in the books without necessary corrections as it affects the userââ¬â¢s interests at later stages. Multiple audit visits can be carried out to verify the mistakes and to reduce the chance of risks (Rbk, 2016). Mixture of three risks of audits is finally presented by the audit team after the completion of entire auditing process (Isaca, 2016). Increase in the three different risks such as risk of inherent, Risk of control and risk of detection are to be determined to know the risk involved in audit. Risk in Audit = Risk of control x Risk of detection x Risk of Inherent To identify the threats involved in auditing the task the audit team has found the process and has to report the possible ways to reduce the threats by acknowledging them is the work given to the team to make a final decision on the entire threats reduction. If the risk level is unmanageable, then the proposed suggestion is at rejection (Rbk, 2016). The risk level is proposed with number of safeguards process in case of risk of detection since the risk is at insignificant level. High labor and lengthy duration is required for this and approval is taken from the management before accepting any task (Isaca, 2016). Risk of inherent and risk of control levels are inversely proportional to the risk level of detection. Risk of detection is chosen to be at lower level by the audit team if threat of inherent is pictured in the situation while giving way to the risk of inherent at high peaks (Audit.ucsf, 2016). The final threat for BSF appears to be at higher level in auditing process for threat levels of detection and inherent. The calculations involved in audit risk are as follows: Risk in Audit = Risk of control x Risk of detection x Risk of Inherent The threat level less than 10% is expected by the audit team to be moderate in general. Hence it is considered that threat of audit on BSF is on the safer side. This reveals that there are no restrictions in taking the task for auditing the financial statements. The adequate amount of proofs related to the audit is to be collected by the audit team as a part of the auditing program in order to follow the appropriate systematic procedure of auditing the financial statements. The auditing process is carried out only if the account system of the client industry is evaluated by the team for example here it is the BSF limited. The accounting system is studied in detailed by the auditing team is the strategy followed on the clients tasks (Rbk, 2016). This at later stages are testedà by conducting control and other tests which are related to this process to make sure that all proofs are gathered in the given duration of time. At the end the audit team has to be sure of providing the evidence correctly about the clientââ¬â¢s financial statements. The audit programs that are certainly recommended are as follows: Reports related to finance- on monthly basis Suggestions to be followed from the previous audits Proposing the financial balance at year end Reports to be sent to the required clients and list of funds needs to be received Predictive check on the account balance thoroughly Ledgers are maintained by the clients which are to be checked keenly and other related files The data from all the sectors should be matched after totaling the accounts The office accounts are to be linked to banks statements Number of transactions occurred should be verified and amount taken for the purpose is utilized accordingly or not should be checked The auditors from external team need to follow the entities regarding the irregularities on financial statements from the journal. The audit process is regulated using the journal from the department of accounting for accurate verification. The managing is enquired regarding the entries by the audit team and accordingly the funding is given (Cso, 2016). BSF has designed a success factor that the success in business is based on the development and research carried out. The uncertainty of research depends on the external factors. After attaining the success from such a research program then it can be taken for benefiting the needs of customers. The activities of research and development are to be carried out properly to get a success and the necessary targets should be identified. The targets which are in between should be executed depending on the budget allocated and the duration of time. BSF follows the journal guidelines to show the report effectiveness before marketing them (Audit.ucsf, 2016). The performance from the research that is undertaken newly by BSF is found to be quite complex but cost on research are given on daily basis of expenses and revenue. Collection of material and major equipmentââ¬â¢s is given huge capitals (Rbk, 2016). The decision of fixing the funds is decided by the audit team as it has to be carefully tasked based on the requirements of work in the industry. The three entities that are involved in triple bottom line addendum are the environmental, social and economic production in the organization. For the audit to be in a signature process Spreckly has designed this system in 80ââ¬â¢s and made a first approach. BSF limited is corresponding to this triple bottom line terms and standards hereafter. The creditââ¬â¢s for the work executed on the financial statements is appreciated (Gay & Simnett, 2000). Though the auditing process looks extended because of the procedure but the company management is pleased with the friendly approach environment and the respectful communication (PwC, 2016). The media reports that these rules are criticized by industries of other firms because of their diversion to the fish production company rather than the suppliers of food materials. This has made an attempt of getting food for next generations. It created a bias between the extremely poor and high people so the approach was not taken into account ( Gay & Simnett, 2000). On the progress of working on this account though the initial take off was not appreciated it was considered as better solution in the later stages. In the scientific research, the triple bottom line is considered to be the success measure but it is not really accepted by the auditor to sign off as they were reluctant to accept (Whittington & Pany, 2001). From the conclusions it is evident that auditor has to get convinced and sign off the document because of the huge information that is available and processed through the auditing process is correct. After performing the extensive research the information is given based on the conditions in the market place and the predictions derived from the situations are submitted. The management is provided with the patent value that is capable of in producing the efficient output in future (Whittington & Pany, 2001). The less availability of advanced technology is providing very less competition to the management and as the time progress it will change the opinion. There might be drastic change in regards to competition which is not exactly related to the market research (Gay & Simnett, 2000). After a proper understanding is created in the market then we can notice a great interest on the patent value in another one or two years or so (Gay & Simnett, 2000). The price is however fixed based on t he popularity of product in the market and its sales conditions. The management is extremely not worried as it can get back the value of it in the later stages after fine evaluation in the market. Audit.ucsf.edu. 2016.à Audits (Assurance and Compliance) | Audit & Advisory Services. [online] Available at: https://audit.ucsf.edu/audits-assurance-and-compliance [Accessed 11 Sep. 2016]. Cso.ie. 2016.à Chapter 5 - Audit, Assurance and Compliance Arrangements - CSO - Central Statistics Office. [online] Available at: https://www.cso.ie/en/aboutus/governance/corporategovernancestandard/chapter5-auditassuranceandcompliancearrangements/ [Accessed 11 Sep. 2016]. Isaca.org. 2016. [online] Available at: https://www.isaca.org/knowledge-center/research/pages/audit-assurance-programs.aspx?cid=1003563&appeal=pr [Accessed 11 Sep. 2016]. Gay, G.E. and Simnett, R., 2000.à Auditing and assurance services in Australia. Mcgraw-hill. PwC. 2016.à Points of view. [online] Available at: https://www.pwc.com/gx/en/services/audit-assurance/publications/regulatory-debate.html [Accessed 11 Sep. 2016]. Rbk.ie. 2016.à Audit, Assurance & Compliance. [online] Available at: https://www.rbk.ie/services/audit-assurance [Accessed 11 Sep. 2016]. Whittington, R. and Pany, K., 2001.à Principles of auditing and other assurance services. Irwin/McGraw-Hill.
Tuesday, August 13, 2019
Vietnam and Iraq Wars Essay Example | Topics and Well Written Essays - 1000 words
Vietnam and Iraq Wars - Essay Example The invasion of Iraq was started in an attempt to stop the rise of international terrorism, which started after the attacks of September eleventh, in the year 2001. The invasion was started on the grounds of allegations that there was cooperation and coordination between Saddam Hussein and Al Qaeda. This paper seeks to analyze the two invasions, which were carried out by the American forces in the lights of broad and diverse academic resources. Furthermore, this paper will seek to compare and contrast between the things, which the American soldiers carried with them in Vietnam to the things, which they carried in Iraq. The US was embroiled in the Vietnam conflict during the 1960s and 1970s. Vietnam had been partitioned into North and South after the French withdrawal. North Vietnam had begun to sponsor a communist insurgency in the South (Barbier, 34). This was considered to be a threat to US interests which feared a domino affect that would result in communist revolutions in neighboring countries. The United States deployed its military forces in Vietnam. It used classical counter insurgency tactics like sweep and search operations, resettlement of hostile villages, torture of suspected insurgents, air strikes against North Vietnamese forces, and assassination campaigns against communist collaborators. However the North Vietnamese continued to fight back by creating a large pain threshold. They were able to absorb heavy casualties and sustain a war of attrition against the United States. By 1973, the US had retreated from Vietnam by signing a negotiated settlement with North Vietnam. The United S tates retreat from Vietnam was considered to be a major military setback. It would spawn decades of reluctance inside the US to commit ground troops into any major conflict. Iraq War The Iraq War was launched in the year 2003 with the specific purpose of overthrowing the regime of Saddam Hussein. US forces quickly overthrew the regime within twenty one days but were embroiled in a guerilla conflict with local insurgents. The US has deployed massive numbers of troops in order to achieve its military objectives. It has formed collaborative relationships with local Iraqi forces in order to tame the insurgency. US forces in the year 2007 launched a massive troop surge which was an attempt to pacify the county. The key strategy was to conduct a section by section sweep of suspected insurgent areas. US forces would ensure a permanent presence by establishing checkpoints and outposts. The surge has relatively pacified Iraq with a number of insurgent groups joining the US led allied government (Barbier, 45). Standard Issue Weapons and Equipment US forces in Vietnam were not adequately trained to handle guerilla warfare. The US military doctrine considered guerillas as mere nuisances during conflict zones. The average US soldier was a draftee who had been pushed into the Vietnamese jungle for a couple of months. However the Kenney Administration deployed Special Forces in order to fight the guerilla threat. US Special Forces were involved in pacification campaigns that involved searching and destroying guerilla positions. The UH-1 (Huey) helicopter was extensively applied for such missions (Barbier, 32). US troops in Vietnam carried M-16 rifles which enabled rapid fire against concentrated
Monday, August 12, 2019
What affects development in Bulgaria, Hungary, Lithuania and Poland Research Paper
What affects development in Bulgaria, Hungary, Lithuania and Poland Statistical project (must be done in State program) - Research Paper Example The model had GDP as the dependent variable and energy production (kt of oil equivalent); exports of goods and services (% of GDP); gross savings (% of GDP); imports of goods and services (% of GDP); labour participation rate, total (% of total population ages 15+); life expectancy at birth, total (years); market capitalization of listed companies (% of GDP); real interest rate (%); research and development expenditure (% of GDP); stocks traded, total value (% of GDP); Bulgaria dummy variable; Hungary dummy variable; Lithuania dummy variable; year 1995 dummy variable; 1996D; 1997D; 1998D; 1999D; 2000D; 2001D; 2002D; 2003D; 2004D; 2005D; 2006D; 200D7 and 2008D as the independent variables. The model results demonstrated that a percentage increase in energy production (kt of oil equivalent), ceteris paribus, leads to 0.0003 percentage increase in GDP while a percentage increase in the average of exports and imports of goods and services (% of GDP), ceteris paribus, causes the GDP to grow by 0.017 percent. Further, a percentage increase in gross savings (% of GDP), ceteris paribus, cause the GDP to grow by 0.77 percent while an increase of one percent in labor participation rate total (% of total population ages 15), ceteris paribus, causes a decrease in GDP growth of 0.35 percent. A percentage increase in life expectancy at birth, total (years), ceteris paribus, causes the GDP to increase by 2.9 percent while market capitalization of listed companies (% of GDP) increase by one percent causes a 0.21 percentage increase in GDP. Real interest rate (%) increase by one percent causes a GDP decrease of 0.06 percent while an increase in research and development expenditure (% of GDP) by one percent decreases GDP growth by 0.62 percent. An increase of one percent in stocks traded, total value (% of GDP) causes the GDP to decrease by 0.02 percent. Further, the GDP for Bulgaria was found to be higher than that for Poland by 0.32 percent while that for
Sunday, August 11, 2019
Efficient Markets hyphotesis Essay Example | Topics and Well Written Essays - 2000 words
Efficient Markets hyphotesis - Essay Example This simple concept has remarkable repercussions for the financial markets and investors alike. In this paper we will talk about the efficient market hypothesis in great detail with reference to technical and fundamental analysis. We will talk about market efficiency and types of market efficiencies. The concepts of ââ¬Ërandom walkââ¬â¢ and ââ¬Ëfair game modelââ¬â¢ will also be discussed. In the end test and studies conducted to prove the efficient market hypothesis will be presented alongside with the conclusion. The efficient market hypothesis proposes that assets in financial markets are priced after taking all the public information available into account. This means that people might not be able to earn abnormal profit consistently for a long period of time. Efficient market hypothesis entails that investors cannot earn more than the average market returns by taking similar risk exposure as the market. This hypothesis therefore suggests that markets are efficient inf ormation wise and all the public information about an asset is perfectly reflected in the market. An obvious consequence of efficient market hypothesis, if accepted, is that markets always go towards equilibrium and this in turn means that financial markets are rational in general. Critics of efficient market hypothesis tend to dispute the ââ¬Ërationality of the marketsââ¬â¢ as they feel that this hypothesis is not able to explain market crashes (Fox, 2009). If market is overall rational then all investors should immediately.
Saturday, August 10, 2019
Food Customs in Saudi Arabia and Differences in the U.S Essay
Food Customs in Saudi Arabia and Differences in the U.S - Essay Example In lunchtime, they usually take a plate of rice with side dishes of vegetables and salads (Advameg 1). The most common beverage is light roasted Arabic Coffee without sugar. However, the coffee is usually spiced (Advameg 1). On the other hand, there are prohibited food items. They include pork, wine, and alcoholic beverages. The other unique thing is food during ceremonies. The arrival of guest is taken seriously with slaughter of sheep, goat, or camel. In other social events, mainly there is sacrificial slaughter of sheep (Advameg 1). In these events, meat is boiled in huge pots. Soup is given to guest while the rest is poured in large trays of rice on top (Advameg 1). The male members and guest surround the tray in which they eat using hands instead of spoons or forks. Women and girls usually eat separately. However, there is a difference in United States. The country heavily relies on processed food and fast foods (Advameg 1). The diet is rich in salt, fat, and refined carbohydrates. Others have begun to adopt organic foods (Advameg 1). In most of the ceremonies such as weddings, funerals large tired cakes are usually served. In the morning, they usually take coffee. In most social occasions, beer is common. In other social occasions such as sports, beer, hot dogs, popcorn, and candy are common (Advameg 1). Moreover, food is usually taken using spoons and forks with all family members
Report on the Religious Life of Planet Earth Assignment
Report on the Religious Life of Planet Earth - Assignment Example This is despite the fact that people have different perspectives about the issue of religion. For establishing whether the individuals in the planet are religious and the contents of this religion, a criterion will has to be used for pointing out the various factors, which come into play about religion. The first criterion in this case is in relation to the different branches of religion. So what are the various branches of religion? In this case, there are two extremely significant branches. These are Christians and Muslims. In essence, these are the two significant religions in the world. There are other minor ones like Buddhism and Sikhism just but to mention a few (Tomoko, 2007). The other criteria, which can be established, are in relation to how the religions look like. This is also in relation to the elements, which are associated with these various diverse religions. For starters, in the case of the Christians, the most crucial element is The Bible. In the case of the Muslims , the Quran is considered the most salient element. These are Holy Books. From these books, the teachings of religion can be deduced (Harvey, 2000). These are the writings, which hold the most relevant information, which is associated with the religion. ... In this case, the death and resurrection of Jesus Christ is commemorated. This is something, which takes place on an annual basis. In the case of Muslims, there is the Idd festival, which is also a significant event on their calendar, which signifies the end of fasting (Tomoko, 2007). In all the religions which are known to be in existence, there is the perception that there is always a place where the good people in the world will go. In almost all cases, this place is termed as heaven. There are many good things, which are associated with this place. At the same time, it is the place where people are encouraged to aim at going in the event of their demise from the earth (Harvey, 2000). Similarly, there is also a place where the individuals who lived wretched lives will go. This place in almost all the religions is termed as hell and is the location the devil is believed to be living. The one intriguing and rather captivating thing is the belief system, which the people of these rel igions have come up with. This is especially in relation to the aforementioned locations. The believers believe that the places exist despite the fact that it has not been proven whether they exist or not (Harvey, 2000). The one thing, which this highlights, is that there is an undoubted amount of faith in the case of the individuals of the religions, which are existent in the earth. There are some functions, which are associated with religion. The first one in this case is that religion provides a means of interaction between the human beings and God. It is through religious activities that human beings can indeed get to communicate with God. Religion also serves to provide people with mental peace. Religion serves to console the human person despite
Subscribe to:
Posts (Atom)