Education and Career Success Story Academic Achievements - 275 Words

My Education and Career Success Story: Academic Background and Achievements (Essay Sample) Content: My Education and Career Success StoryNameInstitutionMy Education and Career Success StoryLike most other boys, toys fascinated me immensely as a young boy. I spent most of my childhood years dismantling my toys trying to understand what made them move or sound as they did. As trivial as it may sound, this childhood fascination formed the basis of my interest in technology. Sciences became my favorite subjects in high school, and Information Technology was my major in college.The persuasion to undertake an Information Technology course in university was not only influenced by my childhood dreams but was also a result of the realization that technology could solve various problems in my community. After graduating from college, I engaged in various voluntary services in local health centers, from where I realized that all of them relied on outdated and manual medical records and retrieval methods and that they needed assistance. At this point, I realized that not only w as my childhood dream validated, but my career path was also going to take a whole new turn altogether.To resolve the predicament in our local health centersà ¢Ã¢â€š ¬ medical records systems, I created a software system that aimed at harmonizing the patientsà ¢Ã¢â€š ¬ personal details, medical history, diagnosis and the financial records of the health ...

5 Famous Native American and First Nations Actors

The Final Project Being Black Essay - 1674 Words

The Final Project: Being Black in America Alethea F. Brock Thomas Edison State College Abstract The course of African American’s history has been tumultuous over the last 400 years. America has become more diverse and while black Americans are still a minority, they are no longer the largest minority. This population shift has brought its own myriad of obstacles and while a minority, African Americans have had a much different path than immigrants that came later from South and Central America, Africa and Eastern Europe. Keywords: Race realism, diversity, assimilation, multiculturalism, pluralism, separatist pluralism, ethnocentrism, racism, racial profiling, hate groups, hate crime Being Black in America A culture’s rules of conduct are considered the norm and in the United States the accepted norm is white. â€Å"Through norms, in-group members know how to react toward the acts of outgroup members that surprise, shock, or annoy them or in any way go against the shared expectations. Anything contrary to this â€Å"normal† state is seen as negative or deviant. When minorities â€Å"act uppity† or â€Å"don’t know their place†, the majority view this as a violation and can have strong reactions because they appear to threaten the social fabric of a community† (Parillo, 2014, p. 27). Native-born African Americans have always been assimilated more than any immigrant group to include Africans and some sociologists argue they share few experiences. Race realism isShow MoreRelatedResearch Experience For High School Students : A Retrospective Analysis1569 Words   |  7 Pagesat Historically Black Colleges and Universities Angel Lyles-Grayer Klein Oak High School Houston, TX Mentor: Rochelle L. Williams, Ph.D. Office of Academic Affairs Research Experience for High School Students (REH) Program Prairie View AM University Summer 2017 ________________________________ Angel Lyles-Grayer ________________________________ Rochelle L. Williams, Ph.D. Outcomes of Advancing Women Faculty in Engineering and Technology at Historically Black Colleges and Universities:Read MoreThe Learning Outcome Checklist992 Words   |  4 PagesThroughout my Spelman journey, I have encountered a variety of complex assignments and projects that required critical thinking skills, reflections and analyses, and the use of different tools. Each assignment required a tremendous amount of time and dedication in order to develop a successful final product. Being a biology major, I had to find ways to relate biological features with assigned topics from core electives of different subject areas. Quite frequently, I would find it extremely difficultRead MoreThe Way Obama Felt1458 Words   |  6 Pagesabout my experience, as a black woman, facing adversity in a volunteered leadership role for a class project. The subjects in this experience tie closely to that of political events surrounding Barack Obama’s post-presidency and arguably, for the beginni ng of it as well. Similarly, as Obama had hope in this country, I had hope in my peers in executing successfully a project specifically dealing with social change. They elected me, as this country elected its first black president, and this strengthenedRead MoreThe Opera Speculative Design Project1554 Words   |  7 Pagesaccomplishments within the Opera speculative design project. This document will provide context for my designs and practical work evidenced in my journal and blog. In this project I will explore Juxtaposing themes, musical and dramatic styles and characters through research, planning and execution. We will also construct a set on one of two operas â€Å"L’Enfant et les Sortileges† by Maurice Ravel or â€Å"Lulu† by Alban Berg. The aims of the speculative project are to create a â€Å"stand alone† design that will fitRead MoreThe Success And Failure Of Implementing Six Sigma1449 Words   |  6 Pagessuccessful results while others failed to reach their full potential. What is clear is the similarities of those that succeed and those that failed. Successful deployment of Lean Six Sigma is often considered a function of the inputs with those being shown below in figure 1.1. As the companies are evaluated keep in mind those critical X’s are often evaluated as the function Y = f(X) or Outputs = f(Inputs). In other words by controlling the inputs an organization can predict the output of theRead MoreCorporate Driven Six Sigma Saves Ford $ 300 Million1744 Words   |  7 Pagesline at each of our assembly plants, and there will be Six Sigma projects associated with each of these concerns. Vigorous training began throughout the company, starting with the top management. At this point, Ford had to choose people who essentially run the Six Sigma Program. These people are classified by levels of training and skill, and vary from Master Black Belts, Black Belts, Green belts and also employees categorized as Project Champions. To elaborate on the distinctions between the differentRead MoreImportance Of A Memory Essay1174 Words   |  5 Pagessome kind of life wading in the shallow water, and eventually made it to his driveway. By then, I was about bursting at the seams. It was finally the day that I would put the finishing touch on my art project. Every spring, I was able to work with my grandpa, a former art teacher, on an art project. When we pulled into his driveway, it was like entering an entirely different world. The long gravel driveway punctured through a grove of trees that perfectly fit his car. When we eventually madeRead MoreTaking a Look at the Tuskegee Project1538 Words   |  6 PagesThe Tuskegee Project In the 1920’s and 1930’s syphilis was very prevalent and feared among most populations. The U.S. Public Health Service wanted to learn more about this disease and they launched six pilot projects in poor southern communities. One project was conducted in Macon County, Alabama. This project, called the Tuskegee study, was a clinical study of untreated syphilis in negro males. The Tuskegee project was meant to discover ways to improve quality care for the black community. ThisRead MoreAnalysis Of Daddy By Sylvia Plath1435 Words   |  6 Pagesanyway autobiographical, the reader cannot fail to notice the similarities between the life of the persona and Plath. Throughout the poem we are faced which a strain of imagery; imagery which shows the personas extreme anger through connotations to being in a concentration camp: â€Å"Chuffing me off like a Jew. A Jew to Dachau, Auschwitz, Belsen† Here we see that the speaker feels persecuted by the memory of her father just as the Jews were persecuted under the Nazi state. The connotations of ‘chuffing’Read MoreCase Study: Application of Real Options to Energy Investments1718 Words   |  7 PagesReturn (IRR) do not consider relevant project characteristics like irreversibility, uncertainty and management flexibility. They propose that the Real Options Approach (ROA) has an advantage over conventional methods. The aim of this essay is to apply real options to a renewable energy investment (mini-hydro plant) using the binomial lattice tree developed by Cox, Ross and Rubinstein. Economic evaluation of energy investments Electricity generation projects are more or less irreversible because their

Where The Wild Things Are By Maurice Sendak - 1248 Words

I am analyzing the illustrations of the children’s book ‘Where The Wild Things Are’, Written and Illustrated by Maurice Sendak, first published in 1963 in the USA by Harper and Rowe. Sendak uses layout in an interesting way throughout the book, which feels cinematic in approach. The first six illustrations gradually increase in size, until the illustration fills a single page. It creates a feeling of the viewer zooming in on the scene. It also carries the idea in the text of a forest, that ‘grew and grew- and grew until the ceiling hung with vines and the walls became the world all around’ (Sendak, 2000,p) When max travels to and from the wild things, we see the illustration stretch onto the left page with the illustration ending with the edge of a tree. This feels like a gateway to and from the fantasty world as all the other pages have straight borders to the images. It signifies a shift in space, reality and time. When Max has tamed the wild things, and he is their king he cries ‘Let the wild rumpus start!’ Which animates the wild things into a jumpy, stomping party-like dance. Just what a frustrated child might need to let off some steam. Sendak captures the energy of this activity using three double pages of illustrations with no text. Animation was a passion of Sendaks. This was one of the important features to develop from the original dummy book 5 years earlier, he wanted to keep a sense of dance quoteeee Where The Wild Things Are is the first in a fantasyShow MoreRelatedWhere The Wild Things Are By Maurice Sendak2262 Words   |  10 Pages1. Where the Wild Things Are by Maurice Sendak is an exuberant picture book which will make it a fun and exciting read. The compressed language will guide children easily throughout the book. Sendak promotes a touching message of unconditional love, a message that even if one misbehaves, there will be supper waiting on the table (Max does get sent to his room, but no matter how much he has misbehaved, his mother will always love him and cherish him). Sendak also dives into deeper psychological emotionsRead MoreWhere The Wild Things Are By Maurice Sendak1221 Words   |  5 Pages â€Å"Where the Wild Things Are† is an illustrated story by Maurice Sendak intended for children. This story clearly narrate the targeted audience – the children – the story of Max, a disobedient boy who ran away from home after being scolded vehemently by his mother. Due to Max’s reckless behavior, his mother furiously â€Å"sent him to bed without eating anything† (Sendak 8). After living together with the scary monsters in a place called Where the Wild Things Are, Max decided to return home since he couldRead MoreWhere The Wild Things Are By Maurice Sendak1014 Words   |  5 PagesMaurice Sendak’s Where the Wild Things Are was published in 1963 and since then, remains a cornerstone of childrenâ⠂¬â„¢s literature. It has remained one of the most popular children’s books and has been described as a â€Å"watershed, ushering in the modern age of pictures books†. With all these accolades, it becomes very easy to view the book through different psychoanalytical and sociological lens and try to force a subliminal message on the story, even if it is less than 350 words. There have been interpretationsRead MoreWhere The Wild Things Are Written And Illustrated By Maurice Sendak1236 Words   |  5 PagesWhere the Wild Things Are written and illustrated by Maurice Sendak, is one of my all-time favorite children’s book because as a little girl, I remember before going to bed and picking out this book for my father to read to me. My father had a wonderful speaking voice that allowed for these characters to come alive in my mind. I could imagine being the protagonist character Max, and sailing off to place full monsters and mystery. There is a part in the middle o f the story called â€Å"The Wild Rumpus†Read More Poor Parenting Techniques Displayed in Maurice Sendaks Where The Wild Things Are3338 Words   |  14 Pages Poor Parenting can cause poorly behaved children Where The Wild Things Are was first published in 1963 and is the first part of a trilogy of award - winning books by American author and illustrator Maurice Sendak. Where The Wild Things Are is haunting and imaginative and describes how a young child, called Max, creates a fictitious fantasy world in order to deal with the terrifying reality of anger. Poor parenting is a lack of parenting techniques and skills in relation to the responsibilitiesRead More Maurice Sendak: Through Controversy To Success Essay1301 Words   |  6 PagesMaurice Sendak: Through Controversy To Success â€Å"These are difficult times for children. Children have to be brave to survive what the world does to them. And this world is scrungier and rougher and dangerouser than it ever was before†Ã¢â‚¬â€Maurice Sendak Throughout the past fifty years, Maurice Sendak has been a challenging and inventive voice for children’s literature. His work will continue to be entertaining and educational for young children and adults alike for many years to come. SendakRead MoreEssay on Subtle Differences in Where The Wild Things Are1355 Words   |  6 PagesMake Where The Wild Things Are a Classic When one thinks of a childrens picture book, one usually thinks of bright colors and a story that involves a princess and a prince charming. One of the most classic childrens books, Maurice Sendaks Where The Wild Things Are, however, neither uses bright colors nor a traditional love story. Instead the readers meet a young boy, Max, who, when sent to his room without dinner, imagines a far off land. We meet his friends, the wild things, andRead MoreExploring William Moebius Article Introduction to Picture Book Codes and How it Relates to Maurice Sendaks Where the Wild Things Are1199 Words   |  5 Pagesand the right and round, the code of line and capillarity, and the code of colour. Each code speaks of a different aspect of the image and how it relates to psychology behind the implied meaning. These methods come together in Where the Wild Things Are by Maurice Sendak. Each page is filled with evidence supporting William Moebius theories and suggestions. In the code of position, size and diminishing returns, William Moebius talks about how the position of the character on the page relatesRead MoreThe Wild Things Are By Maurice Sendak904 Words   |  4 PagesOver the course of Where the Wild Things Are by Maurice Sendak, Max, the protagonist, displays in many ways that he is influenced by his mother. The story begins with Max misbehaving in a wolf suit and getting punished by her for it. After being sent to his room, his mind conjured a place where he could experience what it’s like to be in control. Max himself is a wild thing, and when he arrives at the island with the other wild things, he wants to understand why he was punished so he tames them.Read MoreAnalysis of a Picture Book--Where the Wild Things Are Essay1307 Words   |  6 PagesANALYSIS OF A PICTURE BOOK WHERE THE WILD THINGS ARE Written and Illustrated by Maurice Sendak Picture books can have a very important role in a classroom, from elementary school through middle and even high school. They offer a valuable literary experience by combining the visual and the text. Maurice Sendak’s Caldecott Award winning book, Where the Wild Things Are, is a wonderful blend of detailed illustrations and text in which a young boy, Max, lets his angry emotions create a fantasy

Hitler s The Worst And Most Ruthless Figures Of All Time

Hitler will go down in history as one of the worst and most ruthless figures of all time. He surpasses even some of the worst people of our time such as Mussolini, Stalin, Franco, and Saddam Hussein as a political figure, strategic planner and villain. The consequences of Hitler s works were so extent that they continue to affect the emotions, thoughts and activities of all mankind. The Nazi party led by Hitler had policies and beliefs that were horrible beyond imagination. Which begs the question how was Hitler able to convince over 70 million people to engage in horrible atrocities and start a war against the world? Three main factors were essential to making Hitlers dreams and ideology become a reality , propaganda, fear and his charismatic speeches. Propaganda was one of the largest contributors to Hitler being successful. The financial support of wealthy Communist fearing businessmen gave Hitler the money he needed to run his propaganda and election campaigns. Nazi propaganda w as used to convince the Germans to believe that the Jews were to blame for many of their hardships and that Hitler was their only hope. Hitler used propaganda that infiltrated every layer of the Germans life s. It was used in their training, home life, and everywhere throughout the media. The purpose of bombarding the Germans with propaganda was to ensure that there was no escape from Nazi message. This message insured them that they were superior to Jews and that eradicating them was one ofShow MoreRelatedThe Lord Of The Flies By William Golding1883 Words   |  8 Pagesdangerous for the society. Lord of the Flies by William Golding is an allegory of the most ruthless dictator in history, Adolf Hitler’s rise to power. Golding, an english novelist, playwright, and poet, fought in the Royal Navy during WWII. Golding’s Lord of the Flies novel is not just about the boys on the island, but also the evil inherent in humans when all rules and laws are taken away. The horror s committed by Hitler is still remembered as one of the darkest sides of mankind. Golding manifested theRead MoreWorld War II, Hitler, Erwin Rommel, And Heinrich Himmler2310 Words   |  10 PagesDuring World War II, Germany was led by three powerful men: Adolf Hitler, Erwin Rommel, and Heinrich Himmler. All three men rose to power in Nazi Germany because of their particular leadership qualities and the way they complemented each other. Hitler was elected dictator because he was a ruthless political leader who persuaded his countrymen that he would make Germany powerful. Rommel was chosen to be general of the Nazi party because he was a self-confident leader with great knowledge in militaryRead MoreWas Stalin an Ethical Leader.1454 Words   |  6 PagesBefore Hitler gained control over Germany in the 1930s, another European dictator had already come to power in Russia. Commonly known as Josef Stalin, a name that translates to mean the man of steel. Stalin, along with Hitler, was o ne of the most brutal men in recorded history. In relation to the criteria on ethical leadership constructed by Lino and myself, we believe that Stalin was a very unethical leader. According to his actions, it is clear, that Stalin failed in all aspects of our criteriaRead MoreHow Should War Be Shown Throughout All Quiet On The Western Front?2311 Words   |  10 Pages1.) How should war be shown in novels- as the horrible, death bringer that war is or as an act of heroism? (pg. 204-206) 2.) What does it mean for a person to be patriotic? (pg. 10-12) 3.) How is war shown differently in All Quiet on the Western Front then how it’s shown today? (pg. 50-54) 4.) What did Paul and the other characters lose because of this war? (Besides their lives) (pg. 125-126) Assignment Two: 1.) In the beginning, Paul and his friends viewed Kantorek as a wise authority person whoRead MoreAnalysis Of George Orwell s Nineteen Eighty Four 3589 Words   |  15 Pagesregulation. The creation of greater government control begs the question of when the control of a government becomes excessive. George Orwell explored this controversial issue in his book: Nineteen Eighty Four. During his apex as a writer in the 1940’s, Nazi Germany and the Communist Soviet Union each tried to expand their empires through the use of propaganda and military force. Orwell himself fought in the 1932 Spanish Civil War and fought both the fascists and the communist in separate engagementsRead MoreMain Aspects of the Holocaust Essay8177 Words   |  33 PagesMain Aspects of the Holocaust This project looks back at many of the main aspects of the Holocaust. On most topics I have focused in on one particular event or place (like Auschwitz for the camps or Kristallnacht for the Nazi rise). I did this as I think the Holocaust has to be looked upon on a more personal and individual level to see how bad it was and you cant really do this by simply over viewing a certain topic. I have chosen to cover the main bog standard areasRead MoreMacbeth9435 Words   |  38 Pagesencyclopedia This article is about Shakespeare s play. For other uses, see  Macbeth (disambiguation). A poster for a  c.  1884 American production ofMacbeth, starring Thomas W. Keene. Depicted, counter clockwise from top-left, are: Macbeth and Banquo meet the  witches; just after the murder ofDuncan; Banquo s ghost; Macbeth duels Macduff; and Macbeth. Macbeth  is a play written by  William Shakespeare. It is considered one of his darkest and most powerful tragedies. Set in Scotland, the play dramatizesRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesbuilt-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul SingaporeRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pagesby Aptara ®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Copyright  © 2009, 2006, 2004, 2001, 1998, 1995, 1992, 1989, 1986, 1981, 1976 John Wiley Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107

Develop Health and Safety and Risk Management Policies, Free Essays

Legislative frameworks for Health and Safety and risk management within our work setting include: ?The Health and Safety at work Act 1974. This is in place to ensure that all people are kept safe at work or entering a workplace. We have the Health and Safety policy in place to protect all people. We will write a custom essay sample on Develop Health and Safety and Risk Management Policies, or any similar topic only for you Order Now The staff are given a copy and this is reviewed to ensure that the nursery if keeping within the guidelines. ?Health and Safety (First Aid) Regulations 1981. This is to make sure that all staff has access to first aid within the workplace. At Roselodge we have a first aid kit on each floor and the kitchen. This is checked regularly by the Health and Safety Officer to keep the stock correct. ?Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR) 1995. This is in place to give settings responsibility for reporting any injuries and illnesses to the HSE or local authority. Any of these are reported within the nursery and we ensure that accident forms are completed correctly and that everyone is aware of the illnesses and exclusion periods. Control of Substance Hazardous to Health (COSHH) 2002. This is to ensure that workplaces minimise the risk of substances being hazardous to health. This is covered within the Health and Safety policy and all staff are made aware of the substances and how to correctly store these around the nursery. We have COSHH reports in case of an emergency with any of the COSHH products within the nursery. ?Data Protection 1998. This is to ensure that all personal information is kept safe and confidential. We have a confidentiality policy in place which all staff are made aware of. This is a written policy and reviewed. All information stored on paper is locked away and electronic information is password protected. ?Personal Protective Equipment at Work Regulations 1992. This is to keep people safe and be provided with the appropriate protective clothing when dealing with a situation that could cause cross infection, free of charge. ?Food Safety Act 1990, Food Hygiene Regulations 2006. This is to ensure that risks with food handling are minimised. Food Safety policy is written and people are made aware. Hygiene facilities are available through-out the nursery and procedures are adhered to at all times. Staff dealing with food has attended training on Food Safety. Children Act 1989, Children Act 2004. This sets boundaries and gives help to local authorities so that they can regulate official intervention in the interest of children. We ensure that the children are kept safe and any concerns are deal with appropriately and efficient. Our setting has over 5 employees and to keep with the Health and Safety Act 1974 we have written policies in place and people are made aware. We review these annually or more regular if needed. We have recently updated the policies to come in line with the Early Years Statutory Framework. We have risk assessments that are reviewed annually or if an incident occurs then more regularly. It is stated within the staff contract and job description that all must comply with the written Health and Safety policies in place. The staff are regularly updated on Health and Safety in the staff meetings. All staff follow the procedures and if there is a case that they do not then it could be a risk of losing their job or causing injury to themselves or others. HSE inspectors can enter the workplace at any time. If finding a problem or breach of the law is made, then we would need to follow the HSE Enforcement Policy statement: ?Informal – minor incident. We would be advised to comply with the law and be given written confirmation with the legal requirement and the best practice advice. ?Improvement notice – served when a serious breach of the law has been committed. The inspector discusses the improvement notice and clarifies the issues. Notice will be given and that will state what issue is, when it needs to be completed and why it has been served. 21 days is given to remedy or time for the workplace to go to an industrial tribunal if they wish ?Probation notice – situation which could be a risk to serous personal injury. The issue will be immediately halted and job stopped and the staff will not be able to carry this out again until the issue has been rectified. Risk assessment and risk management are essential within a childcare setting. It is important for all involved to be aware of how to minimise risk and control risk, this supports the children to then be able to assess and take controlled risk within the workplace. These assessments are completed and reviewed annually, new risk assessments are made when necessary. Health and Safety checks are completed daily at the start and end of the nursery day. If any risks or hazards are highlighted, these are dealt with immediately or the hazard is removed so not to cause an injury to anyone in the workplace. It is essential that all staff are aware of how to control risk and understand how to support risk taking safely. This is done in house training and discussions also through external courses. How to cite Develop Health and Safety and Risk Management Policies,, Essays

Solution free essay sample

A second is to recognize deferred tax liabilities and assets for the future tax consequences of events that have already been recognized in the financial statements or tax returns. A permanent difference is a difference between taxable income and pretax financial income that, under existing applicable tax laws and regulations, will not be offset by corresponding differences or â€Å"turn around† in other periods. Therefore, a permanent difference is caused by an item that: (1) is included in pretax financial income but never in taxable income, or (2) is included in taxable income but never in pretax financial income. Examples of permanent differences are: (1) interest received on municipal obligations (such interest is included in pretax financial income but is not included in taxable income), (2) premiums paid on officers’ life insurance policies in which the company is the beneficiary (such premiums are not allowable expenses for determining taxable income but are expenses for determining pretax financial income), and (3) fines and expenses resulting from a violation of law. We will write a custom essay sample on Solution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Item (3), like item (2), is an expense which is not deductible for tax purposes. 4. A temporary difference is a difference between the tax basis of an asset or liability and its reported (carrying or book) amount in the financial statements that will result in taxable amounts or deductible amounts in future years when the reported amount of the asset is recovered or when the reported amount of the liability is settled. The temporary differences discussed in this chapter all result from differences between taxable income and pretax financial income which will reverse and result in taxable or deductible amounts in future periods. Examples of temporary differences are: (1) Gross profit or gain on installment sales reported for financial reporting purposes at the date of sale and reported in tax returns when later collected. (2) Depreciation for financial reporting purposes is less than that deducted in tax returns in early years of assets’ lives because of using an accelerated depreciation method for tax purposes. (3) Rent and royalties taxed when collected, but deferred for financial reporting purposes and recognized as revenue when earned in later periods. 4) Unrealized gains or losses recognized in income for financial reporting purposes but deferred for tax purposes. 5. An originating temporary difference is the initial difference between the book basis and the tax basis of an asset or liability. A reversing difference occurs when a temporary difference that originated in prior periods is eliminated and the related tax effect is removed from the tax account.

Audit Assurance and Compliances Services - MyAssignmenthelp.com

Question: Discuss about the Audit Assurance and Compliances Services. Answer: Introduction: At the time of carrying on the audit operation of the organizations, it is the duty of the auditors to follow the generally accepted standards of auditing. As per the guidelines of auditors independence, the independent internal along with the external auditors of the companies should be independent from any kinds of financial interest from the financial properties of the audit clients. In the process of auditors independence, there most important aspects are honesty, objectivity and integrity of the auditors (Reding et al. 2013). As per different kinds of auditing standards and principles, it is expected that any kinds of relationship between the auditors and the audited organization should not influence the audit opinion of the companies. It is required that based on the analysis of the financial statements of the companies, the auditors will deliver an unbiased as well as honest professional audit opinion. In the first situation: Two types of services are there in the audit profession. They are Audit services and the Non-Audit services. The auditors provide non-audit services by going out of scope. Some of the major non-audit services in the audit profession are to help the audit clients I the promotion of the businesses, to provide tax consolation, to provide various kinds of management services and many others (Svanstrm 2013). The basic objective behind the providence of these kinds of non-audit services is to earn some additional incomes or to get some non-monetary advantages. The impairment of audit services is a major result of rendering various kinds of non-audit services to the audit clients. Thus, it can be understood that the auditors must taken into consideration the effects of non-audit services. The major stakeholders of the businesses and the accounting regulators often find to criticize the auditors regarding the quality of the audit opinions. In this regard, advocacy thr eat is another major threat in the audit profession that also needs to be taken into consideration. The advocacy threat arises when people raise questions about the quality of audit opinion as they feel that the quality of audit operation is being compromised. One of the major damages of advocacy threat is the compromise of honesty and integrity in the process of auditing and the auditors independence is damaged. In the Second situation: In the provided situation, it is essential to mention that the auditors independence gets threatened when an individual auditors takes any kinds of financial or non-financial benefits from the audit clients as these kinds of benefit are not considered as audit fees. When an auditor receives any kinds of financial or non-financial benefits from the audit clients that is not mentioned in the audit agreement, at that time the auditors independence gets affected badly (Christensen, Glover and Wood 2012). As per the provided case study, the auditor was offered a voucher of holiday package from the clients end. The auditors independence will be highly affected if the auditor accepts the particular offer. The reason is that the auditor will receive non-monetary benefits from the client. Furthermore, the threat to auditors independence will be increasing if the auditor keeps receiving these kinds of non-monetary or monetary benefits from the clients. In the Third Situation: Spouse, children, parents, siblings and other family members can be considered as the family members of the auditors. According to one of the guidelines of auditors independence, the auditor must not have any relatives in the audit firm in which the auditors are working (Arens, Elder and Mark 2012). On the other hand, there are various kinds of financial interests; they are debt guarantee, short-term securities, long-term securities, shares, dividends and many others. As per the information of the provided case study, the father of the accountants is in the post of financial controller in the mentioned organization. As per the principles of auditors independence, Michael should not accept the offer as it is against the standards and principles of auditors independence. In the Fourth Situation: As per the current situation, a close relationship can be seen among the employees, clients, officers and directors of the organization. They all are influenced by the risk factor of the organization and these risk factors align them with the business environment. One of the major blames on the auditors is that they become associated and sympathetic with the clients (William Jr, Glover and Prawitt 2016). The close relationship with the clients creates a bonding of trust with the clients and this process helps to represent the data in the accurate way. In addition, there are instances where the auditors have already acquired the necessary information as the auditor in the case study has been a part of LTH. The auditor was responsible for the continuation of the tax calculation for the year ended 30 June 2015. Hence, the auditors cannot audit their own work, as it is not feasible. Some major safeguards are there in relation to auditors independence. They are discussed as below: One of the major ways to reduce the threat of auditors independence is the rotation of the audit partners of the organizations. The rotation of audit partners for the organizations eradicates the threat of knowledge of information and the process of self-centeredness. No cost is associated in this process. Apart from this, institutional as well as historical knowledge will be available to the audit team members so that they can maintain efficiency and high quality of the audit programs (Council 2012). The presence of an efficient audit committee cannot be ignored in the process of maintaining the transparency in the process of auditing. The presence of transparency ensures that the independence of the auditors can be maintained in the most appropriate manner. In this regard, audit team must be well qualified and they must have all the required audit resources to complete the audit operation in the proper way (Dart and Chandler 2013). The main aim of an independent auditor is to contribute towards the maintenance of audit quality and independence of the auditors at the same time. In this regard, one of the major characteristics of efficient auditors is efficient oversight that helps him/her to consider auditors independence from political as well as professional point of view. The maintained transparency in the audit process will ensure the true and fair representation of confidential business data and information (Willoughby, Carmona and Momparler 2012). At the time of conducting the audit operations, the auditors must follow the ethical standards and guidelines of Code of Ethics and Auditing Standards. In this regard, the international set of ethical standards and high quality independence are important aspects in the process of accounting (Hossain 2013). Involved Risks with Spare Parts Industry: In this part of the provided case study, risk management is explained in such a way that it is a major element in order to manage the spare parts of the organizations. However, in most of the cases, it has been seen that the execution process of stock management is very poor. As per the business point of view, there are two elements of risk management; they are analysis of the risk and making strategies to reduce those risks as far as possible. Some of the major risks in the business organizations include commercial risk, reputation risk, health and safety risks and many others. Downtime loss takes the business organizations to financial losses as the organizations fails to math with the recent technological changes and fails to implement risk management strategies for the spare parts. Two types of business risks can be seen that are associated with the purchase of spare parts and the process of auditing; they are Strategic Risk and Operation al Risks (Sodhi and Tang 2012). Strategic risk does not have connection to the trade approaches of the organization; it also does not have any link with the selection of wrong or right products for the business of the organization. Strategic risks have connection with the process of inventory management as it helps to manage the spare parts of the organization in the most appropriate and efficient way. In the process of selecting the wrong and right products, the business organizations use to adopt the strategy of ad-hoc. In this process, the organizations use to appoint experienced managers who will provide their valuable judgment on the issues of daily procedures (Knechel and Salterio 2016). In order to bring standardization in the financial management activities, it is necessary for the companies to select certain aspects. In this regard, the business organizations need to focus on investment financing in order to avoid the various kinds of financial losses in the management of spare parts. In this process of ri sk management, the organizational managers need to apply their downtime experiences. Apart from this, they also need to apply the experience of losses in order to management of risks in relation to spare parts. After this process, it is needed for the business organizations to adopt the ad-hoc strategy that will be appropriate in nature in the provided situation. In case the business organizations fail to implement the strategies of ad-hoc, it is needed for those business organizations to find other alternative strategies for the management of spare parts. After that, the alternative ways need to be evaluated to mitigate or avoid the various kinds of losses (Chen, Sohal and Prajogo 2013). The main association of the operational risk is the operational downtown of the business organizations. In addition, the operational risk has also link with the selection of various approaches and their level of execution. Business organizations that fail to execute in the effective ways need to develop the strategies of strategic management. At the time of making the decision about business standardization, the business organizations need to take the policy of stocking and they need to take the steps to implement them. It is the responsibility of the business organizations to manage the various aspects of operational risk in the businesses. This process assists in the proper management of the inventory stocks of the organization (DeFond and Zhang 2014). The Impact of Audit Risks on Account Balances: In this particular section of the provided case study, the associated is considered as the inherent risks. In addition, the major reason of the occurrence of inherent risks is the errors or omission of data and information in the annual statements of the business organizations due to the failure in the internal control of the organizations. There are various instances when the inherent risks take place such as when the nature of financial transactions is complex and when the managers fail to deliver correct judgment on the financial projections. Various kinds of risks affect the different account balances of the organizations. In this regard, some transactions are highly associated with inherent risks like the management of stocks. Hence, it largely affects the balances of various accounts (Zadek, Evans and Pruzan 2013). Various kinds of associated risks can be seen in the business organizations; two of them are Operational Risks and Detection Risks. In addition, it is not always possible for the auditors to detect the misstated financial figures that are associated with the annual statements of the organization. In case the auditors fail to detect the misstated figures in the financial statements, the business organizations use to organize substantive test procedures for various kinds of future practices. In this time, the process of inherent tests helps the auditors to conclude that there are not any significant errors found at the time of the development of financial reports of the business organizations. Moreover, in this process, the auditors of the organization assess the accountants of the organization. Hence, one aspect comes to the front from the above analysis that most of the accounts of the business organizations are susceptible in the nature. On the other hand, it has connection with the purchase account, revenue account and sales account and inventory account of the organization (Wang et al. 2013). References Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Chen, J., Sohal, A.S. and Prajogo, D.I., 2013. Supply chain operational risk mitigation: a collaborative approach.International Journal of Production Research,51(7), pp.2186-2199. Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. 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