Comparing Arts of the Contact Zone and Animism and the...

Every breath you take is comprised of bits and pieces of your immediate surrounding. While outside the confines of the manmade structures that stand strong before you everyday, you’re unavoidably absorbing nature. You unconsciously and almost immediately determine how well the day will progress: Can you smell the presence of rain in the air? Are the pollens scattered throughout the atmosphere hinting to your itchy nose that allergy season is fast approaching? Whichever the case, it’s obvious; the environment is communicating with you. In â€Å"Arts of the Contact Zone†, Mary Louise Pratt defines contact zones as â€Å"the space in which transculturation takes place – where two different cultures meet and inform each other, often in highly†¦show more content†¦She believed autoethnographic text is â€Å"a text in which people undertake to describe themselves in ways that engage with representations others have made of them.† In order words , the text is a person’s opinion of themselves with the input of others. Autoethnographic text – or the lack of – can be seen in the natural world. An example is natural tragedies, such as volcanoes eruptions and hurricanes. Nature does not take into consideration our attempts to stop these disasters. The most we can do is try. In order to take full advantage of autoethnographic text we are given everyday, we can try to listen more intently and take action more effectively. A problem with translating the natural messages this world contains into language we can understand is accuracy. After all, what human can actually understand the music of the rain and the barks of dogs? The most we can do is infer. The bits and pieces of nature we breathe in everyday is aids our wellbeing. Listening to the language of the culture of nature enables us to make better decisions in our lives. The wet surface of the earth outside your house signals you to bring an umbrella â€⠀œ which will prevent you from becoming wet and catching a cold. The scent of flowers in the air sets off a sneezing fit reminding you to take your allergy medication. However, people will not always understand the hints nature dishes out to us. An example is the signs of

Health Care Cost Of The United States - 1564 Words

Health care cost The rising healthcare cost is an issue that affects many working class Americans. Experts have tried to come up with different ways to make health care more affordable and easily accessible to all. Despite all the efforts and even after the Affordable Care Act, there are still millions of Americans without health insurance coverage and therefore unable to access the necessary medical care. According to a 2015 report by the U.S Census Bureau, there are over 33 million uninsured Americans. (â€Å"Health Insurance Coverage in the United States: 2014 - p60-253.pdf,† n.d.) The Affordable Care Act has unquestionably made healthcare more accessible and reduced the number of uninsured Americans. However, there are still millions of†¦show more content†¦Most working class Americans get healthcare insurance through their employer and or purchase their coverage through a private insurance. What most of us don’t know is how the premiums we pay for our coverage are calcula ted. Cost of premiums area a direct reflection of the costs associated with our consumption of medical services. Cost of medical services includes doctor visits, hospital stays, and medical devices as our consumption of these services increase premiums also increase. (â€Å"America’s Health Insurance Plans - Premiums 101 – How Are Health Insurance Premiums Determined?,† n.d.) One of the causes for the rise in health care consumption is that fact that we are living longer. When people are living longer there is a higher cost associated with it and most of the healthcare cost is incurred towards the last few years of our life. As we get older and the aging process begins to set in and our body stops functioning like it used it. Daily activities such as getting dressed, going to the bathroom and such will be much harder to do with out the help of a family member or a caretaker. But the sad reality is most working families don’t have time to help out grandma or grandpa because they have to work two or three jobs to put food on the table and pay all the bills. So grandma and grandpa will end up in a retirement home, nursing home, or assisted living facility based on their need level. And costs for anyone of these

Financial Statement of DIPL-Free-Samples-Myassignmenthelp.com

Questions: 1.Explain how your results influence your Planning decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of material misstatement in the financial Report. 3.Based on the background information for DIPL contained in the case, identify and explain two key fraud risk factors relating to misstatements arising fromfraudulent financial reporting to which DIPL may be susceptible. Answers: 1.ASA 520 Analytical Procedures deals with the requirements regarding corporation legislative provisions. Further, it provides an explanation regarding the application of analytical procedures as the substantive procedure. It provides assistance to the auditor to perform responsibility relating to performing analytical procedures at the end of audit and forming an overall conclusion on financial statements (Krahel and Titera, 2015). Procedures which are required to be taken as an auditor for designing and performing substantive procedure have been specified in this standard. It has been specified in this standard that fluctuations and relationship which is not in compliance with other data or differs from forecasted figures by a significant amount should be investigated in detail. In case of DIPL following steps will be taken for accomplishing analytical procedure and complying ASA 520 Assessing accounts and developing expectation on individual basis The main accounts in which possibility of risk is more in case of DIPL Ltd is Purchase and Inventory, Cash, Receivables, Foreign exchange loss Bad debts. It is necessary to assess that the new method for recording inventory which has been adopted by company represent books of accounts in more appropriate form or not. Further, in case of bad debts, it is necessary to ascertain whether they are actual or not. For assessing the same, it should be checked that has been claimed as bad debt has been actually reduced from the account or not. Assessing the difference between expected figures and actual figures Ratio and Analysis are the most appropriate approach for ascertaining that whether any significant difference between expected or budgeted and actual figures exists or not. Profitability Ratio Profitability Ratios Year I Year II Year III Turnover 34212000 37699500 43459500 Gross Profit ratio 17.55% 16.12% 15.19% Net Profit ratio 6.89% 6.07% 6.83% From above figures, it can be assessed that sales of DIPL Ltd have an increasing trend. However gross profit of the company has decreasing trend. Thus it is required to be assessed in detail to ascertain the reason for the difference. In case of profit ratios, no significant fluctuation can be observed. It might be possible that sales have increased, but the products on which higher profit can be earned have not increased significantly (Knechel and Salterio, 2016).In the same manner, liquidity and risk ratios should be assessed, and results should be compared in appropriate manner to assess the significant difference. Forming conclusion on the basis of significant assessed difference In the present case of DIPL, as a difference exists in case of gross profit ratio; thus the same should be referred to the management and discussed in detail. The auditor should not directly rely on the explanation provided by the management but should make an effort to find other proofs as the base of explanation. Trend Analysis It is part of analytical procedures which is referred as technical analysis of predicting the future movement of figures based on past data. An appropriate idea can be attained that whether the figures are in accordance with expected figures or not. In the present case of DIPL Ltd, trend analysis of following major accounts have been conducted in order to attain appropriate evidence for the formation of opinion on financial accounts. Particular Year I Year II Year III Accounts Receivable 2482500 4320000 5073309 Increase in comparison to previous year 1.74 1.17 Sales 34212000 37699500 43459500 Increase in comparison to previous year 1.10 1.15 Bad Debts 150000 195000 210000 Increase in comparison to previous year 1.3 1.08 From above analysis, it can be assessed that there is a major increase in accounts receivable in year II. However, the same increase has not been assessed in year III. It means that higher credit sales have been made in year II; this account needs to be assessed that whether the same policies have been followed by the company on continuing basis. Turnover has increased, but gross profit has not increased, rather it has decreased in comparison to previous years, thus the same required to be assessed in detail for ascertaining the reason behind it. Salaries 1965000 2190000 2445000 Increase in comparison to previous year 1.11 1.12 A nominal increment has been assessed which is usually due to inflation. Thus it can be said that it genuine increase. Inventories 2256188 2671362 4180500 Increase in comparison to previous year 1.18 1.56 In year three a major increase can be assessed, the reason behind the same is a change in policy relating to inventory valuation. A detail valuation, as well as other evidence, are required to ascertain whether the change is appropriate or not. 2.Inherent risk can be specified as a risk due to an error or omission in the financial statement, and the reason behind the same is other than the failure of control. Usually, inherent risk occurs when transactions are complex, and they require a high degree of judgement in order to conclude an appropriate conclusion (Cannon and Bedard, 2016). In accordance with provision provided in ASA 200; an auditor is required to assess the nature of business while examining control risk and inherent risk. The results which are generally found are in case inherent, and control risk is high, efforts are made to keep detection risk lower; in order to keep the overall audit risk low. Processing of data in new IT system:It has been assessed on the basis of provided facts that the new system works on the fully computerized manner and the whole accounting process is integrated into it. Even though the management is not satisfied with the system, it has been accepted and implemented without assessing in detail (Arens et al. 2016). The risk existing in present scenario is an inherent risk. The reports, calculation and another statement which have been prepared with the new IT system required to be checked manually for ascertaining the existing errors. Further, for assessing whether all transaction has been considered by the new system before preparing financial statement; dummy entries can be entered, and its effect on financial statement can be assessed. E-book Revenue:DIPL Ltd, receive proceed on e-book sale and pay a specified commission to the publisher. As the whole transactions are done online, there is no audit trail present in this transaction through which adequate audit proof can be ascertained that whether all the transactions have been recorded or not (Vona, 2011). Further, whether the commission which has been paid is computed in an appropriate manner or not also needs to be assessed in detail. It also comprises complex transaction as the storage fees have been recognised in the monthly fees are invoiced and the fact that it has been charged in advance for twelve months is not considered while recording the transaction (MironiucRobuRobu, 2012). As income is an important variant of financial statement and before providing an opinion regarding it auditor has to be sure for this account. The methods and procedure which are adopted by the company for recording these transactions are to be checked in detail to understand its n ature. The auditor will make detail check in this account and provide opinion on the basis of adequate audit evidence which has been obtained during audit procedure. 3.ASA 240 states that it is auditor responsibility regarding the fraud in an audit of financial report, assessing the issues relating to fraud factors of risk in a business, fraud can be stated as abroad perception for the principle of Standard of Australias Accounting Standard, as auditor is disturbed regarding the fraud factor as it will lead to misstatements in the financial reports intentionally or unintentionally (Kaptein, 2012). In ASA 240 it has been mentioned that the factors of fraud refer to a situation that pushes fraud commitment or gives the opportunity to commit a fraud. Some key fraud factors of risk are enumerated as below with their impact on the auditing conduct: Force on the organization to implement new information technology systems: At present, DIPL management has been forced in order to implement new information technology systems. The IT manager has complained against this matter many times, regarding the installing of the system. Therefore the whole management having several issues, as it leads to an opportunity to fraud and gets advantage. The similar will impact the procedure of auditing being applied by the auditor in order to evaluate the efficiency of the system, CAAT tools can be applied by the auditor for considering the system transparency (Barton, 2008). Thus, determining all transactions is contained during the preparation of companys financial statement: model transactions can also be entered into the system, and the effect of that can be the assessed on the financial system. Discussion with publishers can be made, or a statement can be requested in order to verify the payments. Lack of internal control system due to poor supervising of control: In DIPL there is inappropriate internal control system so as to assess the existing obligation are effectively used by the management. The similar may lead to income identification high correlated to the real revenue (Barth, Landsman Lang, 2008). The factor of fraud can also influence the auditing procedure been applied by the auditor, if the reports given by management regarding the several activities and operations of the business (William Jr, GloverPrawitt, 2016). Improved recognition must be required by the auditor for verifying the managements accounts or presenting the concerned issues. The risk fraud factors will impact the procedures of auditing to be implied for giving appropriate outlook regarding the DIPL financial statements. References Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E. 2016.Auditing and assurance services. Pearson. Barth, M.E., Landsman, W.R. Lang, M.H., 2008. International accounting standards and accounting quality.Journal of accounting research.46(3). Pp.467-498. Barton, A., 2008. Professional accounting standards and the public sectora mismatch.Abacus.41(2). Pp.138-158. Cannon, N. and Bedard, J.C, 2016. Auditing challenging fair value measurements: Evidence from the field.The Accounting Review. Kaptein, P. S., 2012. Ethics Management: Auditing and Developing the Ethical Content of Organizations. Springer Science Business Media. Knechel, W.R. and Salterio, S.E. 2016.Auditing: Assurance and risk. Taylor Francis. Krahel, J.P. and Titera, W.R., 2015. Consequences of big data and formalization on accounting and auditing standards.Accounting Horizons,29(2). Pp.409-422. Mironiuc, M., Robu, B. I. Robu, A. M. 2012.The Fraud Auditing: Empirical Study Concerning the Identification of the Financial Dimensions of Fraud. Journal of Accounting and Auditing Research and Practice,2. Vona, W. L. 2011. The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems. John Wiley Sons. William Jr, M., Glover, S. Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Nitish@Solutions Unlimited- Iim-a Case Essay Example

[emailprotected] Unlimited- Iim-a Case Paper TO further expand his career horizon, on the recommendation of his friend Ravine, Nits moved to Solutions Unlimited, an IT company specializing in software solutions. Despite being a star performer from the beginning, his relations with the Operations Officer, Mean, and the Director Operation, Mr.. Algal, , were strained. Hence even though his job was interesting and challenging, he was not comfortable working in the acerbic environment especially around Mean and Mr.. Algal. . Section 1: Statement of the problem facing the manager External factors: The main issues that faced Nits were related to HER as there was no proper communication of the policies and compensation from Solution Unlimited to Nits due to which he had to suffer financial losses. Also, Nits tacked some organizational issues biz. There was a lack of formal hierarchy and he was not allotted any specific roles or responsibilities in the company which resulted in dissatisfaction. There were incidents of unprofessional behavior shown by senior employees in the company. There was also a hint of regional bias against Nits_ Internal factors: Mean was suffering from high degree Of Neurotics and she was easily influenced by the negative emotions. Along vivid this she also suffered from the perception bias as she formed an opinion about Nits in the very first meet and thereafter. Mean could not take the feedback given to her by her boss in a constructive manner and harbored ill Will against Nits. Due to lack of proper organization structure, Mean ended up in controlling the entire HER department without proper training on conflict resolution. 3. Section 2: Detailed analysis of the problem. Most of the external problems emanated from the fact that there was lack of proper organization in the company. This is quite evident as Mr.. Algal who despite being the Director, Operations headed the HER department. The posts of Director and Associate Director of HER department were vacant which showed he ad hoc and careless attitude of the company. We will write a custom essay sample on [emailprotected] Unlimited- Iim-a Case specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on [emailprotected] Unlimited- Iim-a Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on [emailprotected] Unlimited- Iim-a Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The direct consequences to this culture was that the roles and responsibilities of Nits and Mean were not clearly defined which certainly caused dissatisfaction in Nits because he was shunted across various projects by Mean, There were certain HER issues which resulted in serious problems as in Nits was not properly informed of all the policies of the company and he had to bear the financial loss that arose out of miscommunication regarding the severance pay and the travel expense for his spouse. With Mr.. Curran putting in his papers and Mr.. Kapok being asked to sign, the company seemed to be moving towards deterioration. The internal problems could be attributed to the personality of Mr.. Algal and especially Mean. Both Of them got jealous Of Nits when they found him rising fast in the company and did not hesitate to jeer him which included a hint of regionalism. Mean seemed to be suffering from Neurotics With very less tolerance for criticism. She became vengeful and tried to create hindrances for Nits along with Mr.. Algal. This proved their poor interpersonal skills and the lack of training in people management. The art of conflict resolution was totally kissing from the scene. 4. Section 3: Decision criteria and alternative solutions. Nits was uncomfortable with the way he was being treated by Mean and as such, wished to break the ice between them. Hence, even though he would ideally have wanted to go to the Amsterdam orientation program a month after settling down in Hydrated, he still decided to prone his departure and left within the week to get into Mean;s good books, With the severance issue as well, he decided to compromise taking the middle path and agreeing to pay some of the expenditure for the severance from his previous company _ In the meantime, Mean kept trying to hinder his progress in the company by taking him out of the project teams he was working with on two separate occasions Thus, his stance had been to ask for what he expected and later on, bow down to a compromise. In light of this behavioral trait, one alternative that he could have would be to bear any minor hindrances that may arise in future, the same way he had done in the past. This would not amount to changing much actively, and would imply sticking to status quo. Passively, Mean and Mr.. Algal might tire of taking pot shots at him in the long run. Also, his performance would probably speak for him and things could take a turn for the better. The second alternative could be to confront Mean out of office about her behavior personally and putting across his side of the story. This would imply taking a more active approach to conflict management. The advantages of this approach would be his coming across as an individual who is prepared to take the crucial first step to managing interpersonal conflict. Also his candid approach might cause Mean to open up and their misunderstanding could possibly he sorted out, 5. Section 4: Recommendations.

women in music essays

women in music essays History shows that women were not as big of participants in music as men until later in the medieval era. This is due to many obstacles that faced women disabling them from singing, playing any instruments, or even composing music. Although barriers were present, many women and nuns were able to surpass them, and make use of their abilities and skills. Women composers had many barriers to pass in order to be able to use their skills and compose music and chants. One main obstacle blocking their way was the inability to learn and understand the art and sciences due to the lack of schooling. Education was vital for such musicians; especially that acceleration of specialization in western music broke many of the traditional links between women and music. The complexity required notation, sometimes separating the composer from those who performed the score. Development of musical establishments and institutions, to which women were denied access, was a main obstacle in the way of women who desire to pursue their musical interest. Women were required to fulfill their "traditional roles ", and forget the idea of pursuing music. As illustrated in a dialogue between Christine de Pisan and Reason: [Christine]"My lady, since they [women] have minds skilled in conceptualizing and learning, just like men, why don't women learn more?" She [Reason] replied, "Because, my daughter, the public does not require them to get involved in the affairs which men are commissioned to execute.... It is enough for women to perform the usual duties to which the are ordained." (Marshall, 141) These "usual duties" were meant to be those of keeping a house and mothering children; they did not include developing specialized musical skills. It is easy to explain the scarcity of musical works by women as a result of the educational and social obstacles confronting female musicians. However, few clearly managed to overcome these obstacles and th...

PepsiCo Case Study Example | Topics and Well Written Essays - 2000 words

PepsiCo - Case Study Example Amidst these discussions, the paper will aim at answer several questions related to the company’s survival during global economic slowdown, its balance food portfolio, workplace culture and diversity and commitment of company towards environmental sustainability. It was ascertained that PepsiCo is the largest manufacturer and distributor of food and beverage in the United States and from its traditional business of soft drinks, the company has adopted a multi segment approach over the years. The present offerings of the company can be segmented in terms of variety of snacks, sports drink, juice, bottled water and cereals. The soft drink segment of the company includes Starbucks ready-to-drink beverages, Mountain dew, Sierra Mist, Sobe, Pepsi-Cola, 7UP, diet Pepsi and Lipton iced tea. The juice segment of PepsiCo comprises brands such as Naked Juice and Tropicana. The snack segment of the company includes brands such as Lays, Cheetos and Tostitos (PepsiCo, 2014a). The complete set of global brands of PepsiCo can be classified in three categories, namely, fun-for-you, good-for-you and better-for-you brands. Fun-for-you brands include basic savory products such as chips and cold drinks. Good-for-you brands are focused on delivering healthy choices that include vegetables, dairy products and fruits. Lastly, Better-for-you brands offer mostly low calorie food products that have low sugar and fat content (YouTube, 2011a; PepsiCo, 2014a; 2014b). PepsiCo is a global company and it can be naturally assumed that the company is susceptible to various social, economic and geo-political issues. Social factors comprise lifestyle and cultural aspects of consumers. PepsiCo is well-aware of its consumers’ preference which is significantly influenced by their lifestyle. Consequently, PepsiCo classified its products in three unique

College of Policing Essay Example | Topics and Well Written Essays - 2500 words

College of Policing - Essay Example If the College of Policing exploits its mandate and optimally committed to the realization of various roles as stipulated in the policy framework forming it, then there are so much to expect in terms of realizing the police professionalization and modernization agenda in policing. According to the Home Office, the governmental department in charge of policing and policing reforms is the College of Policing which will ensure that it safeguards public interest develops policing standards and also establish evidence of best policing practices (Home Office, 2012). It is from these duties that emphasis is seen to be in service delivery and a customer-centred approach to service delivery is to be adopted. These are the pillars of modernized policing. The need to step up best policing practices is quite prominent in these specified roles. It is important to note that the negative perception and lack of confidence in the police and by extension its systems in the UK have had the very little optimism of ever being redeemed. This tarnished image goes back decades and improving the image will require â€Å"less talk and more actions†. The institution has suffered from numerous allegations, ranging from lawlessness and its disregard for human rights to several other adverse claims. Take for instance the 1989 Hillsborough disaster where the police have been accused of not conducting themselves properly. It is alleged that testimonies were altered and reports indicate that quite a good number of those who died could have been saved. Compare this with the recent allegations made by the police watchdog that