Charles Dickens & Nicholas Nickleby’ Essay

The manner in which Dickens presents the youngsters as being so powerless and helpless is one more of the key manners by which Dickens persuades us that the manner in which they are dealt with is out of line and wrong. A case of this is the point at which they are depicted in the shop as ‘children with the faces of elderly people men, deformations with irons upon their limbs†¦ ‘ this shows these youngsters have all been demolished destroyed by the all the terrible treatment they have gotten. This causes the peruser to feel always thoughtful towards the youngsters and at the same time progressively bothered with respect to how kids might be treated in reality. The last yet positively not least character I will investigate that is utilized by Dickens to achieve compassion is Smike. This character was initially one of the understudies at Dotheboys Hall yet the installments at that point quit coming thus Squeers kept him as a slave. At the point when we see Smike for the subsequent time is the point at which we get a genuine impression about how pitiful his life has been. When Nicolas takes a gander at him what he sees is a look that was ‘†¦ an agonizing one†¦ for it told a long and exceptionally miserable history. ‘ This shows there is no restriction with respect to how low a child’s government assistance can drop in everything positive as Smike has dropped from being an over rebuffed understudy, to a merciless rewarded slave. The perusers response to this is obviously one of empathy for the character, and afterward for kids in comparative circumstances, in actuality. To finish up, this book conceivably has a significant chronicled setting with respect to how the lives of kids have changed in Britain since that time. There is a decent possibility it might have changed the assessments of huge numbers of its perusers and educated the individuals who were uninformed and opened the eyes of the individuals who were turning a visually impaired one. The way that it could have had such effect on the matter of the treatment of kids makes it understood to me that Dickens composed this book unmistakably more as a message to the individuals, than similarly as a wellspring of money related increase.

Battle of Fallen Timbers - Northwest Indian War

Skirmish of Fallen Timbers - Northwest Indian War The Battle of Fallen Timbers was battled August 20, 1794 and was the last skirmish of the Northwest Indian War (1785-1795). As a component of the bargain finishing the American Revolution, Great Britain surrendered to the new United States the terrains over the Appalachian Mountains as far west as the Mississippi River. In Ohio, a few Native American clans met up in 1785, to frame the Western Confederacy with the objective of managing the United States. The next year, they concluded that the Ohio River would fill in as the outskirt between their properties and the Americans. In the mid-1780s, the Confederacy started a progression of assaults south of the Ohio into Kentucky to demoralize settlement. Struggle on the Frontier To manage the danger presented by the Confederacy, President George Washington taught Brigadier General Josiah Harmar to assault into Shawnee and Miami lands with the objective of pulverizing the town of Kekionga (present-day Fort Wayne, IN). As the US Army had basically been disbanded after the American Revolution, Harmar walked west with a little power of regulars and roughly 1,100 local army. Taking on two conflicts in October 1790, Harmar was crushed by Confederacy warriors drove by Little Turtle and Blue Jacket. St. Clairs Defeat The next year, another power was dispatched under Major General Arthur St. Clair. Preparations for the crusade started in mid 1791 with the objective of moving north to take the Miami capital of Kekionga. Despite the fact that Washington exhorted St. Clair to walk during the hotter summer months, ceaseless gracefully issues and strategic issues postponed the endeavors takeoff until October. When St. Clair left Fort Washington (present-day Cincinnati, OH), he had around 2,000 men of which just 600 were regulars. Assaulted by Little Turtle, Blue Jacket, and Buckongahelas on November 4, St. Clairs armed force was directed. In the fight, his order lost 632 executed/caught and 264 injured. Likewise, practically the entirety of the 200 camp supporters, a considerable lot of whom had battled close by the fighters, were slaughtered. Of the 920 officers who entered the battle, just 24 developed healthy. In the triumph, Little Turtles power just continued 21 slaughtered and 40 injured. With a loss pace of 97.4%, the Battle of the Wabash denoted the most noticeably awful destruction throughout the entire existence of the US Army.â Armed forces Commanders US Significant General Anthony Wayne3,000 men Western Confederacy Blue JacketBuckongahelasLittle Turtle1,500 men Wayne Prepares In 1792, Washington went to Major General Anthony Wayne and solicited him fabricate a power competent from crushing the Confederacy. A forceful Pennsylvanian, Wayne had over and again separated himself during the American Revolution. At the proposal of Secretary of War Henry Knox, the choice was made enlist and train an army which would consolidate light and substantial infantry with gunnery and mounted force. This idea was affirmed by Congress which consented to increase the little standing armed force for the span of the contention with the Native Americans. Moving rapidly, Wayne initiated gathering another power close Ambridge, PA at a camp named Legionville. Understanding that past powers had needed preparing and control, Wayne spent quite a bit of 1793 penetrating and teaching his men.â Titling his military the Legion of the United States, Waynes power comprised of four sub-armies, each directed by a lieutenant colonel. These contained of two contingents of infantry, a unit of sharpshooters/skirmishers, a group of dragoons, and a battery of big guns. The independent structure of the sub-armies implied they could work viably on their own.â Moving to Battle In late 1793, Wayne moved his order down the Ohio to Fort Washington (present-day Cincinnati, OH). From here, units moved north as Wayne constructed a progression of strongholds to ensure his gracefully lines and the pilgrims in his back. As Waynes 3,000 men moved north, Little Turtle got worried about the Confederacys capacity to overcome him. Following an exploratory assault close to Fort Recovery in June 1794, Little Turtle started to advocate for haggling with the US. Repelled by the Confederacy, Little Turtle surrendered total order to Blue Jacket. Moving to stand up to Wayne, Blue Jacket expected a guarded situation along the Maumee River almost a thicket of fallen trees and near British-held Fort Miami. It was trusted that the fallen trees would slow the development of Waynes men. The Americans Strike On August 20, 1794, the lead components of Waynes order experienced harsh criticism from Confederacy forces.â Quickly surveying the circumstance, Wayne sent the his soldiers with his infantry drove by Brigadier General James Wilkinson on the privilege and Colonel John Hamtramck on the left.â The Legions rangers watched the American right while detachment of mounted Kentuckians secured the other wing.â As the landscape seemed to block the successful utilization of cavalry, Wayne requested his infantry to mount a knife assault to flush the adversary from the fallen trees.â This done, they could be viably dispatched with black powder rifle shoot. Propelling, the prevalent control of Waynes troops immediately started to tell and the Confederacy was before long constrained out of its position. Beginning to break, they started to escape the field when the American rangers, charging over the fallen trees, joined the quarrel. Steered, the Confederacys warriors fled towards Fort Miami trusting that the British would give assurance. Showing up there found the entryways shut as the posts administrator didn't wish to begin a war with the Americans. As the Confederacys men fled, Wayne requested his soldiers to consume the entirety of the towns and yields in the zone and afterward withdrawal to Fort Greenville. Repercussions Impact In the battling at Fallen Timbers, Waynes Legion lost 33 dead and 100 injured. Reports strife in regards to the Confederacys setbacks, with Wayne asserting 30-40 dead on the field to the British Indian Department expressing 19. The triumph at Fallen Timbers at last prompted the marking of the Treaty of Greenville in 1795, which finished the contention and expelled all Confederacy cases to Ohio and the encompassing terrains. Among those Confederacy heads who wouldn't sign the arrangement was Tecumseh, who might restore the contention ten years after the fact.

Learn How to Design the Perfect Poster

Learn How to Design the Perfect Poster Posters are one of the most basic and versatile forms of advertising, and they remain one of my favorite things to design. They are commonly used to advertise an upcoming event, but their simplicity allows them to communicate a wide array of messages and campaigns, from the local, community level to the national platform. Because they employ the most basic design principles and are generally simple to produce, designing posters can be an ideal way to practice and hone your design skills.Here are a few important tips that will help to make your poster design successful and effective. Along every step of the process, keep your audience in mind, and think about what other kinds of posters and ads will be vying for their attention.Develop a concept with impactCreating a concept for your poster design is the key first step to ensure your message comes across in a compelling, impactful way. Think conceptually about how you can represent your main message as engaging imageryâ€"whether that be through illustrations, photography, or type treatments. For example, if youre designing a poster for a 5k race, you could select or create imagery that has a sense of movement. Start with a few concepts in mind, sketch them out, and then narrow down your favorites and start to flesh them out. Consider the context your poster will be placed in as you develop your concepts.Making your visuals high-contrast will make your poster both eye-catching and easy to distinguish, regardless of the visual approach you decide to take. Try using a large, dominant image on a simple background, or try the oppositeâ€"make a pattern of many interesting shapes or lines. Use a big photo or create a unique illustration. In some cases, using typography alone can be the most effective solution and provides you with some freedom to play with the way the headline looks as a dominant visual element. Consider using color to help elements stand out, and play with the scale of elements. Remember, the design c hoices you make should refer back to and support your concept.When developing your poster concept, dont be afraid to try something new, unorthodox, or unusual. Poster design is a terrific opportunity to learn new skills and to try something novel, and its also a chance to step away from your screen and put some ideas down on paper first.Think outside the rectangleAs you start concepting and designing your poster, its important to consider the scale and format that your final printed poster will be. Picking a standard size has its advantagesâ€"you may be able to print cheaper if you dont choose a custom size. If youre working with a client, the size and specifications may already be predetermined, so make sure youre familiar with the specs of your project.A few specific poster sizes have become standard in the industry over timeâ€"a standard large poster size is 24x36, a medium poster is 18x24, and a small poster is 11x17.However, depending on how you plan to have your poster printed and your production budget, you may have more flexibility with the size of your poster and the ability to choose a custom size. In this case, dont be afraid to try a unique proportion or orientation to help your poster stand out. Vertical rectangular posters are generally considered the norm, but rotating the poster to landscape format or trying a square or die-cut poster could earn your piece a second glance from a viewer. Size is also importantâ€"again, think about the context of your poster and how it will be viewed. A very large poster may be more eye-catching, but using the same budget to print several smaller posters might reach a broader audience. The general distance your audience will be from your posters should also determine the size and amount of information you present.Visibility is keyPosters will generally be viewed from a distance in a visually noisy environment, and other advertisers will be competing with you for viewers attention. Regardless of whether your poste r will be on a community bulletin board or in front of a concert hall, all essential elements of your layout should be clear and easy-to-read, even from far away. A viewer should be able to quickly process and comprehend the message youre communicating, both through copy and visuals that support the message. Be sure to test this yourself by printing quick proofs to look at the sizing of text off-screen. Along with a large headline, big or brightly colored imagery can also help grab the attention of a viewer.Create a clear visual hierarchyOne of the most important aspects of a poster is its visual hierarchy or how the layout is organized. The layout should have a clear flow of information so that a viewers eye is directed from a focal point to the details of the message and the call to action. Choose a main headline that is short and to the point, and make it the largest typographic element on the page. As a general rule, the supporting details should be significantly smaller than th e headline, but not too small that they cant be read from a few feet away. These details should also be as concise as possible, and a viewer should easily be able to locate essential details about the event or campaign, like dates, times, contact info, and location within a few seconds of viewing the poster.Creating a decisive and clear call-to-action allows viewers the opportunity to interact with the message if theyre interested, and it can be as simple as visiting a website for more information. The effectiveness of QR codes has been debated, but designers and marketers still frequently use them as a relatively simple way for viewers to interact with a poster. Company or sponsor logos, if included, need to be sized and placed in a way that doesnt distract from the main message. An easy way to do this is to have logos placed at the bottom of the poster, anchored in a corner.Make sure that there is an appropriate amount of space between elements and that none of the text is too cro wded or tightly kernedâ€"this can inhibit readability from a distance. Also, choose fonts that are clean and appropriate for your concept, and limit yourself to two or three fonts at most. Keep enough space around the outer margins so that no element sits too close to the edge of the poster, and consider using a grid to add structure and intentionality to your design.Keep it simpleThis tip is essential to creating effective postersâ€"try to keep your poster as simple as possible. Weve all had that one client who wants to cram too much information onto an ad, but like I mentioned before, the more concise your message, the more likely it is to be effective and memorable to the viewer. Keep copy minimal and direct, and remove any visual element that doesnt support your concept. Dont feel like you have to use every inch of the pageâ€"a healthy amount of negative space can add contrast to your composition and help your concept stand out from the noise.Create a campaignDepending on your c lient or situation, creating a poster might seem like a one-off project for a one-time event or show. However, even on a tight budget a simple poster design can be fleshed out into other avenues that can help your event or message gain more visibility. Convert your poster into a square format and youve got a graphic to share on social media for free. Consider sending a digital poster via email or creating a flyer or direct mail piece out of your design. Creating this kind of repeated branding for your message will help viewers to remember it and to spread the word around, giving your message more attention and visibility, and your client will appreciate the extra exposure.Break the rulesThe final tip is to forget all the previous tips! (Well, maybe not all of them.) Keeping general rules in mind will help you to create a professional-looking, considered piece, but dont get too hung up on the rules that they inhibit your creativity. In our ever-changing digital world, posters are a g reat print exercise to stretch your creative muscles. In my experience, Ive met many designers who use posters as their medium of choice for personal projects because theyre a quick and easy way to express an idea with lots of artistic freedom. Because of their accessibility and versatile nature, there are a million different possibilities for a design, and posters remain a relatively inexpensive way to get an idea into the world.In short, building your poster design on a solid concept and keeping details to a minimum will help you to create better posters that communicate more effectively to viewers. Use the flexibility of posters to your advantage to try something new and unique, and dont forget to have fun in the design process.

Juarez Essay - 1439 Words

Juarez The movie Juarez, starring Paul Muni, Bette Davis, Brian Aherne and Claude Rains, has the perfect story line. There’s action, love, violence and heartbreak, but most importantly, it brings attention to a piece of history that is rarely recognized: monarchs in Mexico. Louis Napoleon III of France, played by Claude Rains, saw the American Civil War as an opportunity to advance the French government. Louis wanted to establish French influence in Mexico, which he knew was against the Monroe Doctrine. He took advantage of the fact that America was in a weak state due to the war, and could therefore not intervene as per the Monroe Doctrine. In the film, he discusses with his wife, Empress Eugenie, about who should fulfill the duty†¦show more content†¦Although Maximilian had many supporters, it was not enough to fight against the Mexican Republicans and Benito Juarez. On several occasions in the movie, Maximilian was asked to step down from his position as emperor and allo w Mexico to go back to its former democracy. Juarez sent messengers as well as letters, and the final letter he sent mentioned a threat of Maximilian’s blood spilling if he did not oblige. Maximilian would not step down and insisted he was doing what he was sent there to do. As the Civil War in the United States ended, the United States was finally able to help Mexico fight against the French. This led to a weakening of the French presence in Mexico and eventually Napoleon decided to pull out his troops. Napoleon was very persistent in his efforts of getting Maximilian to leave Mexico, and almost succeeded, but not before Carlotta could go back to France and beg him to change his mind, and instead support the monarchy. Napoleon would not budge on his decision and Maximilian gave in and wrote his letter of abdication. When Maximilian read his letter to his soldiers, they were extremely upset and General Mejia, who was an Indian and never showed emotion, cried. Colonel Lopez pr otested Maximilian’s abdication and told him that if he left, it was surely a death sentence for all of them. Maximilian could not allow the men who had loved and supported him, to die for him after he had gone, so he decided to stay and standShow MoreRelatedEssay on Benito Juarez633 Words   |  3 Pages Benito Juarez was one of the most prominent and resourceful leaders in Mexico’s history. He raised the standard of living and championed the poor. However, it took Juarez half his life to become such a dominant political figure. amp;#9;He was born in San Paulo Guelatao in the Mexican State of Oaxaca. His parents were Indians, and he was raised a shepherd boy. His parents died when he was three, leaving Benito to his unmarried uncle. 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The Effects Of Autism On Children s Children - 1076 Words

Meghan Egan English 1010 Dr. Dugger 18 February 2016 Autistic Children Life can be troubling, confusing, aggravating, although it can also be delightful, happy, and relaxing. Knowing someone with autism can lead to more confusion, but a child that has autism can be even worse. Commonly people aren’t aware that their child is autistic or that someone around them is autistic. Classifying children as autistic is done correctly and incorrectly every day, because autism has just become recognized and isn’t commonly known by most people and doctors recently. There are many different views on autism, whether it is classified to the children correctly or incorrectly using the DSM-5, and if autism is treated effectively. Autism is the general term†¦show more content†¦There’s the theory of issues with mother’s pregnancy. Such as the age of the mother, illnesses the mother has, low birth weight of the mother, and difficulty during the time of birth can be combined in different ways and can cause different levels of autism. There could be issues in the brain that could have started at the when the child was a baby. There can be different chemical connections that don t connect correctly. There has also been a number of genes that have been known to improve the chances of autism. For example, families that have twins are more likely to have children with autism, especially if they are identical twins (â€Å"Autism Spectrum Fact Sheet†). Since there isn’t a certain type of autism then, that means there isn’t a cure for autism. In other words, there is no cure for autism. Therapies, therapists, interventions, and medication can maybe help the child’s autistic issues. Some ways can help or they can do nothing for the child. For example, my nine year old brother has autism. He ranges from the speech impediment side of disorders on the autism spectrum to the extreme emotional anger side of the spectrum for autism. He is on four different medications in the morning and three different medications at night. The medication does help, depending on the time of day. Just like normal medication, his medication takes about thirty minutes to an hour to affect his behavior. Once in a while my

In the Name of Allah, the Most Beneficient and the Most Merciful Free Essays

string(122) " out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events\." |Ans. 1 |(a) |Quality Control Issues: | | | | |While assigning the audit work to Mr. Manzoor Nazar, the firm ignored the threat which existed due to his earlier | | | | |intention to join WL as an employee. We will write a custom essay sample on In the Name of Allah, the Most Beneficient and the Most Merciful or any similar topic only for you Order Now | | | | |Mr. Manzoor also failed to update the firm about this matter, due to which firm could not ascertain the self-interest | | | | |threat to independence and objectivity of the engagement partner. | | | |Engagement partner did not ensure the engagement reviewer had been appointed. As a result, significant matters arising | | | | |during the audit could not be discussed or resolved. | | | | |No consultation was undertaken on impairment loss issue, which was contentious and material. | | | | |It appears that engagement partner resolved the difference of opinion between the team member and the job in charge by | | | | |imposing his decision without satisfying the team member. No avenue was available to the team member to assert his | | | | |opinion. | | | | | | | | | |The following Risk Factors do not seem to have been considered: | | | | |Change in Board of Directors and significant change in Management. | | | | |Valuation of plant and machinery was being done by an employee who may have been an expert but his independence was | | | | |questionable. | | | |Sudden change of assessment in the valuation creates doubts on the reliability of the work done. | | | | |Informing stock exchanges about impairment loss, uncertainty on fair value of plant and machinery, issue of right | | | | |shares at declined market price and acquisition of right shares by directors and their associates point to an apparent | | | | |motive of the Board of directors to accumulate WL’s shares at low price. | | | | | | |` | |Deficiencies in Audit Approach: | | | | |In view of the management’s perceived motive of presenting poor financial position to affect the market price, the | | | | |representation by the management as regards impairment of plant and machinery is not a reliable evidence. | | | |Opinion of the internal expert seems to have been influenced by the directors and the management. Thus, it should not | | | | |have been considered as appropriate evidence. | | | | |Due consideration was not given to the auditor’s previous knowledge and evidences that were already available in | | | | |previous year’s working paper files. | | | |Audit opinion on a significant matter was formed without corroborating other evidences. | | | | | | | | | |Recommendation: | | | | |An independent valuation expert be appointed to form an opinion on valuation of plant and machinery. | | | | | | | | |If independent valuation supports the opinion of the internal expert, | | | | |ascertain whether or not valuation done in previous year was erroneous. | | | |In case of error in previous years, comparative financial statements be amended after compl etion of valuation exercise. | | | | | | | | | |In case valuation exercise cannot be completed, the audit report should contain an emphasis of matter paragraph on | | | | |significant uncertainty. | | | | | | | | |If independent valuation does not support the opinion of the internal expert, the auditor should | | | | |Re-assess the risk of fraudulent misstatement by management and those charged with governance. | | | |Consider whether misstatement due to fraud involves higher management and those charged with governance, in which case | | | | |the firm may consider withdrawal from the engagement. | | |Ans. 2 |As soon as we come to know about the above stated facts, we should immediately contact the client and inform them that unless | | | |the auditors have signed their report on the financial statements, such financial statements will remain and be deemed | | | |unaudited. | | | | | | |SECP should be informed about the situation | | | | | | | |Legal opinion should be taken. | | | | | | | |The auditor may take necessary steps to inform the shareholders either immediately or in the AGM about the possible impact on | | | |the financial statements. | | | | | | | | | |Ans. 3 |(i) |Evidence of subsequent recovery of long outstanding debt will be evaluated. | | | | |If the evidence of recovery is sufficient and appropriate, the financial statements will be revised and issued to the | | | | |shareholders along with a fresh auditors’ report. | | | |In case of disagreement with the management on this issue, the auditor will issue a qualified opinion; and will also | | | | |take necessary actions to prevent reliance on the previous report. | | | | |If the evidence is not sufficient or appropriate, the management will be asked to change the director’s report. | | | | | | | | |(ii) |Reason for decline in sales is a matter of opinion and will have no impact on audit. | | | | | | | |(iii) |The figure presented on graph may be due to typographical mistak e, correction of which should be communicated to the | | | | |users. In case of disagreement with the management an emphasis of matter paragraph will have to be included in the | | | | |audit report. However, if the figure is correct on the graph, the error in previous period will have to be rectified | | | | |retrospectively. In case of disagreement opinion will be appropriately qualified. | | | | | | | | |(iv) |The matter of acquisition of a sick unit will be discussed with the management, as it is a material misstatement of | | | | |fact (although not affecting the financial statements). In case of disagreement, auditor will seek legal opinion. | | | | | | | | | | | | |Ans. |The implications of the various issues referred to in the question, on the auditor report, are discussed hereunder: | | | |(i) |Failure to observe stock count: | | | | |Ordinarily the auditor is not required to perform the procedure of observation for obtaining evidence in a review | | | | |engagement. | | | | |Analytical procedure will be sufficient in this case. | | | |There will be no implication on auditor’s review report. | | | | | | | | |(ii) |Exposure to significant exchange rate risk: | | | | |Auditor is not supposed to give any assurance on the adequacy of the management’s risk management activities. | | | |Auditor is responsible to assess whether the derivatives, as discussed, have been accounted for and presented | | | | |according to the requirement of the International Financial Reporting Standards. | | | | |However, if open position casts a significant threat to t he viability of the company’s business, the auditor may draw | | | | |the attention of the reader of conclusion report by adding an emphasis of matter paragraph in the report. | | | | | | | | | | | | |(iii) |Sale of one of the company’s set-up to an associated undertaking: | | | | |The information about the sale of the business segment to a related party is necessary for understanding the changes | | | | |in financial position. Therefore, an explanatory note should be included in the condensed financial statements. | | | |Ordinarily the auditor is not required to corroborate the evidence provided by the management. | | | | |In case management refuses to disclose this information, suitable modification will be considered. | | | | | | | | |(iv) |Discontinuation of the practice of using Age Analysis for bad debts estimation: | | | | |Apparently, bad debt provision is following the historical trend. The auditor is required to persue inquiry and | | | | |analytically re view procedures in a review engagement. | | | | | | | | |If the results of such procedures are satisfactory, then no further procedures are required. Accordingly age analysis | | | | |for estimating bad debts is not mandatory in this situation. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | |(v) |Failure to carry out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events. You read "In the Name of Allah, the Most Beneficient and the Most Merciful" in category "Papers" | | | |Management is inquired about the procedure it has followed to identify subsequent adjusting event. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | | | |Ans. 5 |Audit procedure to verify Provision for sales return: | | | |Apparently, the provision made by the company has no plausible basis. | | |The actual returns during the year are Rs. 130 million as against the total sales of Rs. 6 50 million. If the sales and sales | | | |returns are made evenly throughout the year, a plain application of return percentage suggests that the provision should be | | | |nearly Rs. 32. 5 million. | | | |In the above circumstances the auditor should obtain an understanding of the entity’s assumptions on which estimate is based. | | | |If the basis is considered inappropriate, the auditor should make a revised estimate either on his own or by using expert | | | |opinion. The estimate should be based on: | | | |industry practice and trend of sales return; | | | |comparison of industry and company’s terms of sale; | | | |Trend of sales return in the company i. e. sales return with-in first 15 days; between 16 to 30 days; between 31 – 45 and so on. | | | |Own estimate prepared on the above assumptions will be compared with management’s estimates. If the difference is material, the| | | |management will be asked to explain. | | | |Subsequent sales returns up to the date of authorization will also provide an evidence about the reasonableness or otherwise of| | | |the management’s estimate. | | | | | | | | | | |Ans. 6 |(a) |Verbal confirmation from Local Government as regards the resolution of dispute on capital adequacy and price | | | | |computation of cement, will not be considered as appropriate/sufficient audit evidence. | | | | |Refusal of written confirmation is a scope limitation and unless other appropriate evidence i s available the report | | | | |will need to be modified. | | | |Management’s intention to use the auditor’s report for the purpose of dealing with the local government is beyond the| | | | |scope of the engagement. Therefore, the auditor’s report should specify the agreed intended use thereof. | | | | |Interpretations given in Regulation JKL, 1961 were used to form the opinion on compliance relating to minimum | | | | |inventory level and price computation. Therefore, the Regulation should also be referred to in the report for better | | | | |understanding of the assurance. | | | | |Not renewing performance guarantee is a clear non-compliance which needs to be reported as qualification. | | | |Decision to keep the inventory with distributors could not be considered as a non-compliance because these are | | | | |covered under binding contracts and the purpose of the arrangement is also mentioned in the contract. | | | | | | | | |(b) |We have audited Cement Limit ed’s compliance with certain covenants of cement supply agreement No. XYZ/2004 dated | | | | |November 03, 2004 read with Local Regulation JKL 1961, executed between the company and the Local Government. The | | | | |purpose of the report is to fulfill the condition attached to an application to be filed with the Provincial | | | | |Government to obtain a cement supply contract. | | | | | | | | |We conducted our audit in accordance with International Standards on Auditing-800 â€Å"The Independent Auditor’s Report | | | | |on Special Purpose Audit Engagement† applicable to compliance auditing. | | | | | | | | | |The Standard requires that we plan and perform the audit to obtain reasonable assurance as to whether Cement Limited | | | | |has complied with the agreement referred to in preceding paragraph. An audit ncludes examining appropriate evidence | | | | |on a test basis. We believe that our audit provides a reasonable basis for our opinion . We report that: | | | | | | | | | |We could not directly confirm, from the Local Government, the status of non-compliance of capital adequacy and price | | | | |computation of ‘quick-set cement’. | | | | |The company failed to maintain a performance guarantee with a scheduled bank, which is a violation of the agreement. | | | | | | | | |In our opinion, except for the effect on the overall compliance, if any, as might have been determined, had we been | | | | |able to obtain the confirmation from the Local Government in respect of capital adequacy and price computation of | | | | |quick-set cement and the non-compliance stated in paragraph (b) above, as of December 31, 2007, the Company was, in | | | | |all material respects, in compliance with the covenants of price computation, minimum inventory level and other | | | | |matters related to financial reporting of the agreement referred to in the preceding paragraphs. | | | | | | | | |AUDITOR | | | | |Date | | | | |Address | | | | | | | | |C |Views of the management on job time: | | | | |It is true that auditors have already reviewed the subject agreement during the audit of the financial statements. | | | |However, the review was different in nature as discussed below: | | | | | | | | | | | | | | | | | | | |Materiality was set on the basis of certain values of |Materiality was set on the basis of principles agreed at | | | | |financial statements. |the time of engagement. | | | | | | | | | | |During the audit only those clauses of the agreement would|In the given engagement the auditors were required to | | | | |have been studied which could impact the revenue and |obtain assurance about the management’s claim of | | | | |expenditure and risk of loss. compliance with all the clauses which may or may not have | | | | | |significant financial impact on the company. | | | | | | | | | | |The agreement was among one of the very |Since only this agreement was the subject of the auditor’s| | | | |large number of documents that could have required |report, it required far extensive examination. | | | | |auditors’ attention. Hence only a general review of the | | | | | |same was required. | | | | | | | | | | | |Due to these differences the nature and extent of examination of agreement was much larger in this engagement than in| | | | |audit. Accordingly, considerable time was required to complete the engagement. | | | | | | | | |(d) |Appointment of Mr. Sharif | | | | |Since Mr. Sharif was also the engagement partner on the audit of Cement Ltd. , his appointment for this assignment may| | | | |result in self review threat. | | | | | | | | | | | | |Ans. 7 |(a) |The matters which should be considered while accepting the assignment and assigning the job to Mr. Umer are as | | | | |follows: | | | | | | | | | |Acceptance of engagement: | | | | |Client acceptance consideration, such as, integrity of management, expertise available in firm etc will be given. | | | | |Whether the assumptions being used are clearly realistic. | | | | |Whether the time limit prescribed by the Board of Directors is sufficient. | | | | |Whether the projected financial statements and auditor’s report will be appropriate for the intended use. | | | | |Although the firm is legally allowed to accept the assignment, adequate safeguards should be considered n view of | | | | |the fact that one of the partners wife had financial interest in the entity and close family relations with the CFO | | | | |of the company. | | | | |There should be an agreement with the management that abridged projections must contain a caution for shareholders | | | | |that for better understanding complete set of prospective financial statements be referred. | | | | |Firm should also consider whether it will be able to carry out the engagement with due professional competence even | | | | |if Mr. Umer is unable to be the engagement partner. | | | | | | | | |Assigning the job to Mr. Umer: | | | | |Since the wife of Mr. Umer has financial interest in the company as a shareholder, Mr. Umer is not | | | | |expected to carry out the assignment with the level of objectivity required for the engagement. Therefore, he should | | | | |not be appointed as engagement partner. | | | | | | | | | | | | | | | | | |(b) |We have examined the projection of XYZ Business Segment of Fiber Limited in accordance with the International | | | | |Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is | | | | |responsible for the projections including the assumptions set out in Note X on which it is based. | | | | | | | | |This projection has been prepared for assuring the viability of the segment referred to in preceding p aragraph. As | | | | |the segment is in development phase the projection has been prepared using a set of assumptions that include | | | | |hypothetical assumptions about future events and management’s action that are not necessarily expected to occur. | | | | |Consequently, the users are cautioned that the projection may not be appropriate for purposes other than those | | | | |described above. | | | | | | | | |Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes | | | | |us to believe that these assumptions do not provide a reasonable basis for the projection. Further, in our opinion | | | | |the projection is properly prepared on the basis of the assumptions and is presented in accordance with the | | | | |International Financial Reporting Standards. | | | | | | | | |Even if the events anticipated under the hypothetical assumptions described above occur, actual results are still | | | | |likely to be different from the projection since other anticipated events frequently do not occur as expected and the| | | | |variation may be material. | | | | | | | | |(c) |The historical financial statements provide the auditors with | | | | |the knowledge of company’s business and trends and relation that would exist among the elements of financial | | | | |statements; and | | | | |a yardstick for considering management’s assumptions. | | | | | | | | |The auditors also uses historical financial statements to assess whether the prospective financial statements have | | | | |been prepared on the basis consistent with them. | | | | | | | | | | | | |Ans. |(i) |Judgmental Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |As the approach is being used for many years so its well understood and refined by experience. | | | | |The auditor can bring his judgment and experience into play. | | | | |No special knowledge of statistics is required. | | | | |Time saved form non deployment of statistical methods may be spent on carrying out further audit procedures on | | | | |different areas. | | | |Saving of extra resources such as computer soft wares. | | | | |Selecting samples with large amounts facilitates greater coverage. | | | | |It is not based on any scientific technique. | | | | |No quantitative results are obtained. | | | | |Personal bias in the selection of sample is unavoidable. | | | | |There is no real logic behind the selection of the sample or its size | | | | |The conclusion reached is usually vague. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |(ii) |Statistical Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |It is based on scientific techniques | | | | |Special software is available to help efficient execution | | | | |The method is impartial and can be defended easily | | | | |It provides precise mathematical statements about probabilities of being correct | | | | |The method is efficient as the same level of confidence can be achieved with a relatively smaller sample. Overlarge | | | | |sample size are not taken | | | | |The system in different audit firms tend to become standardized | | | | |It can be used by staff at all levels | | | | |It lacks flexibility | | | | |Often several attributes of transactions or documents are tested at the same time | | | | |Lacks human judgement and more reliance is placed on statistical conclusion | | | | |As the technique is not always understood, false conclusions may also be drawn. | | | | | | | | | | | | | | | | |Ans. 9 |(a) |The following issues are significant in respect of the donation of Rs. 15 million: | | | | | | | | | |Donations represent 25% of the total selling and administration expenses. | | | | |Such a huge amount of donation by a company which has already incurred a loss casts serious doubts about the motive | | | | |behind such donation. | | | | | | | | |Audit procedures to address the issue may involve the following: | | | | |Obtain information about the charitable institution i. e. it s name, nature, registration and reputation. | | | | |Scrutinize possibility of any relationship between the two organizations, their directors/trustees and their spouses | | | | |and relatives etc. | | | | |Verify mode of payment i. e. cash, bearer cheque, crossed cheque etc. | | | | |Verify approval and authorization. | | | | |Assess the relevance of the donation to the nature of business of the company. | | | | | | | |(b) |Since appropriate business consideration does not seem to be involved, mere approval by the Board would not confirm | | | | |that the expenditure has been incurred for the purpose of the company’s business. | | | | | | | | | |If the auditor is unable to satisfy himself on the above issue he will have to qualify the report by: | | | | |stating the brief facts of the case. | | | | |using the â€Å"except for† type of qualification, while certifying that the business has been conducted in accordance | | | | |with the objects of the company. | | (TH E END) How to cite In the Name of Allah, the Most Beneficient and the Most Merciful, Papers

The Great Pacific Garbage Patch free essay sample

The Great Pacific Garbage Patch Living on this earth is a privilege and unfortunately we sometimes take advantage of it. Stories of deforestation, air and water pollution really make a person think of just how much our planet is being harmed. A major concern is water pollution. Water covers at least 70 percent of the planet which makes our rivers, lakes, and oceans essential. Many of these bodies of water are being polluted and although they may be out of sight, they eventually help pollution increase. Actions should be made to stop the pollution of our waters before things get worse. If we want to decrease the amount of pollution it starts out by increasing the amount of recycling we do. It shouldn’t stop there. Not only should efforts to improve laws against water pollution be made but public awareness ¬Ã‚ ¬ has to be raised about this issue. It is believed that the world’s largest garbage dump isnt on land but in the Pacific Ocean. The Great Pacific Garbage Patch is pretty much what it sounds like; a garbage patch way out in the middle of the Pacific Ocean. In an article posted on How Stuff Works. com it’s said that, â€Å"It stretches from the coast of California to Japan, and its estimated to be twice the size of Texas† (Silverman, Jacob). The Great Pacific Garbage Patch is located in the Pacific Subtropical Gyre. The Gyre is a spiral of currents created by a system of air currents. These air currents move in circular rotation which helps keep the garbage trapped. It’s an area filled with millions of pounds of trash with most of it being plastic. Its the largest landfill in the world, and its sitting in the middle of the ocean. Water pollution can have serious economic and health impacts by killing marine life and causing environmental harm.  ¬Ã‚ ¬Ã‚ ¬Ã‚ ¬ While theres still some uncertainty of what is all in garbage patch, we do know that most of it is made of plastic. The reason plastic is such a major cause of water pollution is because unlike most other trash, plastic isnt biodegradable. This means the microbes that break down other substances dont recognize plastic as food, leaving it to float there forever. Sunlight does eventually play a part as it breaks plastic down into smaller pieces but that can just make it  worse. The plastic still never goes away it just becomes microscopic. â€Å"Of the more than 200 billion pounds of plastic the world produces each year, about 10 percent ends up in the ocean. † (Earth Magazine). Most of that plastic eventually sinks, damaging life on the ocean floor. The plastic that floats ends up in gyres, and settle in massive garbage patches that form there, much like the Pacific Subtropical Gyre. Plastic is a very useful material but when in the ocean, it endangers animal life. Small surface debris, mostly plastic resin pellets are a common piece of marine debris. Because they are so small they can easily get lost along the way, washing through the water with other plastics and into the sea. Pollution like this is causing harm to sea animals such as the seabird; the albatross. The albatross scoops its food from the ocean and without knowing picks up trash along the way. Plastic debris along with other garbage is then fed to its young mistakenly for food. â€Å"Of the 500,000 albatross chicks born here each year, about 200,000 die, mostly from dehydration or starvation. A two-year study funded by the U.S. Environmental Protection Agency showed that chicks that died from those causes had twice as much plastic in their stomachs as those that died for other reasons. † (Weiss R. Kenneth, New York Times). The altraboss isn’t the only animal suffering from this source of pollution. In the article â€Å"â€Å"The growing number of abandoned plastic fishing nets is one of the greatest dangers from marine debris†, says Bamford, and (Bamford, Holly 2009). The nets entangle seals, sea turtles and other animals and can often result in drowning them. Because fishermen are now using plastic for its low cost, abandon nets can continue fishing on their own for months or even years. This can cause harm to any animal but sea turtles seem especially susceptible. Not only are they entangled by fishing nets, they often swallow plastic bags, mistaking them for jellyfish. They can also get caught up in a variety of other objects, and there has been stories heard of snapping turtle that grow up with a plastic ring around their bodies. As a society as whole we tend to generate a lot of trash. There’s no stopping the amount of trash that piles up, but we can decide what we do with it. In order to decrease water pollution the amount of recycling has to increase. Recycling doesn’t have to be difficult and it’s something that can be done right at home. Different sorts of plastic, aluminum cans, and steel are all valuable recyclables. Instead of just having a basic trash can, there can be a recycling bin right next to it or in a common place like the kitchen. If more households decide to take action and make recycling a habit it can have one of the most beneficial outcomes towards our environment. When a product is recycled it is turned back into its raw form. That can later be used to create a new and different product. Recycling can also take place outside of the home. Environmental groups and organizations have been doing their efforts to help clean this place up little by little. People who have the privilege to live by some of our waters, like an ocean or even lakes and rivers can do their part to contribute by removing waste on shore. This most likely won’t be rewarded but the fact that it’s a step in helping our environment should be satisfactory enough. When we recycle not only are we conserving natural resources but it can significantly reduce additional waste. Most importantly, this means that less waste ends up in our oceans. Along with recycling, laws should be enforced in efforts to improve water pollution. It can start by raising fines on pollution. Dumping waste like toxins and plastics into the ocean is a serious problem and should be dealt with properly. Companies and businesses that carelessly let harmful chemicals and products contaminate water which flows back into rivers and streams should be disciplined. An example is nuclear power plants which are very harmful to the environment as it is. These companies release radiated water into lakes and rivers near without even thinking about the consequences. These rivers can flow to larger bodies of water and ultimately cause a negative impact on society. Toxic waste can be very harmful forms of pollution towards animals and humans. †When toxic waste harms an organism, it can quickly be passed along the food chain and may eventually end up being our seafood. † (Oracle Education Foundation). The elimination of plastic bags should also be considered. â€Å"During 2009’s International Coastal Cleanup, the Ocean Conservancy found that plastic bags were the second-most common kind of waste found, at 1 out of ten items picked up and tallied† (Clean Air Council). Banning plastic grocery bags would decrease the amount of plastic that ends up in waste. We amazingly still produce more than 260 million tons of plastic each year† (Earth Magazine). Straying away from unneeded plastics would be a major change and one for the better. This problem won’t go away unless awareness is raised. There are many originations out there with the main goal of helping our environment. Organizations like the NOAA (National Oceanic and Atmospheric Administration) are trying to find ways to improve our water system. Charity to these types of organizations is key way to help raise awareness. There are many websites out there that help provide information about what exactly is polluting our waters and ways to prevent it from happening. Sites like â€Å"American Rivers. org† and â€Å"Bio Process H20† offer tips and solutions to help decrease sources of pollution. There’s always articles, newspapers, etc. that deal with helping the environment and the importance of recycling so that shouldn’t be a problem to find out. We are the ones who live on this earth so if we don’t take care of it, we are the ones who will have to deal with those consequences. Water is one of the most important parts of our lives so why not try to make a change for the better. The pollution to our water not only hurts the environment as a whole, but it can cause major damage to animal life and even humans. There are many ways to take action to this problem so why not do so. To ¬Ã‚ ¬ decrease the amount of pollution in our waters we need to recycle more, improve laws against water pollution and raise public awareness about this problem. We can each help out in our own way and little by little, we can make a positive impact on earth’s water supply.