Racial Tensions By Dennis Prager - 922 Words

Oftentimes conflicts are only considered to be only an international difference in opinions, however, conflict can be present as a national issue. In the United States of America, although considered a relatively peaceful country, experiences national conflicts regularly. Dennis Prager says â€Å"Since neither black animosity nor the Left’s falsehood of ‘racial tensions’ is based on the actual behavior of the vast majority of white Americans, nothing white America can do will affect the perceptions of many black Americans or of the leftist libel.† This quote defends the idea that in most cases, the racial tension is one sided and without clear evidence. One of the most recent national conflicts deals with the shooting and killing of Michael Brown (a black man) by a white police officer (Holder Announces Ferguson Probe, Review of St. Louis County Police Practices.). Sense Perception and Emotion should be considered when evaluating this situation at Ferguson. The sense perception of the witnesses as well as that of the two involved in the physical conflict needs to be taken into consideration. The police officer could have believed he was defended himself, and Brown could have thought the same. The witnesses and the surrounding population’s opinions should also be considered. St. Louis County is notorious for their crime rate and their protest/ riot like movements. These riots can probably be credited for getting this situation national attention because of the actions and theShow MoreRelatedRacism In America Racism1096 Words   |  5 Pageseven realize. Reniqua Allen and Jeff chang both shares the idea of resegregation and how segregation in neighborhoods affect the quality of life as a minority. Jeff Chang argues that the black community is at a constant disadvantage due to the racial tension. He states the importance of living in a good neighborhood since it affects the quality of food, education, jobs, healthcare, and whether they will have anything to pass on to the next generation; however, the black community is mostly livingRead MoreThe And The Holocaust : A Breach Of Faith2649 Words   |  11 Pagestreacherous extermination. One teaches the Holocaust in order to understand stereotyping, prejudice, and racism. To understand the history of the Holocaust, historical counterparts, mechanics of genocide program and implications today in a multi-racial society, relevant films, publications or teaching materials are necessary while teaching about the Holocaust (Szonyi). During the course of learning about the Holocaust, one might utilize a series of texts, evaluations of materials and discussionsRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOlivas-Lujan, Lujan Clarion University ACKNOWLEDGMENTS xxxiii Kelly Ottman, University of Wisconsin at Milwaukee Cynthia Ozeki, California State University, Dominguez Hills Peg Padgett, Butler University Jennifer Palthe, Western Michigan University Dennis Passovoy, University of Texas at Austin Karen Paul, Florida International University Laura Finnerty Paul, Skidmore College Anette Pendergrass, Arkansas State University at Mountain Home Bryan Pesta, Cleveland State University Jeff Peterson, University

The Chronology of World War 1 that Lead to World War 2

â€Å"Everything happens for a reason†. This time honored clichà © has worn its way into the psychology of man, for it gives us both explanation for things that we don’t understand as well as a source of comfort for undesirable happenings in our lives. Many who lived to see the horrendous times of World War 2 have used this phrase to achieve both these ends, for it gives them some small comfort to think that there is some grandiose and powerful meaning behind the happening s of this tragedy. However, as nice as it would be to imagine that there was some deeper meaning to it, WWII was a war not very different from other wars; at least, not in how it came to happen. It had similar causes to many wars; peace was attempted in many time-tried†¦show more content†¦Again, Germany was not invited. One of the duties of this body was to ensure that Germany kept the restrictions of land and military imposed by the Treaty of Versailles. In reality, this body had no tangib le power and relied solely on actions of its members to take any real action. Within several years of establishment, it had dissolved and given way to the rising German aggression from the power of one man: Adolf Hitler. Hitler was the leader of the German fascist party, the Nazis, a group determined to restore honor and glory to the great nation of Germany. After many violent attempts at government overthrow, Hitler was thrown in prison where he waited for years to be set free. While jailed, Hitler wrote of his struggle and of his dreams for the German people in his book Mein Kampf, or My Struggle. After his release, he started to gain political support for his goals and beliefs within the government itself. The Nazis were on the move. With the fall of the US loan market, the German government that had been struggling to make ends meet met total devastation. In a desperate act to gain public support, they appointed Hitler as Chancellor of Germany. Within weeks, Hitler had used his power to take over the German parliament and establish aShow MoreRelatedThe World War The Schliefflen Plan, The Arms Race, Alliances, Or Germany s Blank Check1206 Words   |  5 PagesShontell Burch 03/04/2015 July 1914: Countdown to War Most can recall some of the known main origins of the first World War-the Schliefflen Plan, the arms race, alliances, or Germany’s Blank Check. But few can actually recall what led up to these events and how they unfurled. In July 1914: Countdown to War, Sean McMeekin brings to life diplomacy, which gives us an deeper understanding of strategic issues of the alliance system and geopolitics, how diplomatic decision making and communications wasRead MoreGreetings from Grozny1006 Words   |  5 PagesThe film introduced the conflict escalation between Russia and Chechnya during the Second Chechen war in May 2002. The conflict between the two nations centered on independence and conquest. Culture marks the different perspectives of each nation about the war. The Chechens viewed the war as a political game, where they act as puns (Greetings from Grozny, 2002). Russians, on the other hand, viewed the war as a security operation, because they want to justify their occupations of Ch echnya. Why do theyRead MoreThe World War The Schliefflen Plan, The Arms Race, Alliances, Or Germany s Blank Check1207 Words   |  5 PagesMost can recall some of the known main origins of the first World War-the Schliefflen Plan, the arms race, alliances, or Germany’s Blank Check. But few can actually recall what led up to these events and how they unfurled. In July 1914: Countdown to War, Sean McMeekin brings to life diplomacy, which gives us an deeper understanding of strategic issues of the alliance system and geopolitics, how diplomatic decision making and communications was influenced by the personalities of the diplomats andRead MoreEssay on Historiography of Globalization1558 Words   |  7 Pagesgoods.1 Proto Globalization promotes a complex pattern of multilateral trade through the trading of commodities on a globalized scale.Proto globalization also involves the growth of finance, services, and improved efficiency in the transactions sector.2Modern Globalization is the rise of industrialization and the modern nation state often expressed through imperialism. The historiography of globalization should not be studied like most other historical events, through the system of chronology. WhenRead More Coca-Cola Advertisement Essay examples1329 Words   |  6 PagesWhat could possibly be more American than apple pie, baseball or the anonymous World War II kiss? Coca- Cola, of course! Coke’s strong pathos resonates as a symbol of America’s golden years. The Coke bottle montage adorned in pictures of unforgettable American events, artists and past times embodies what it truly means to be American. To be American means to take pride in your country and represent as a unit, not as an individual. All the components that have compose this montage grasp the conceptRead More Chronology of the Holocaust Essay1120 Words   |  5 Pagesknow why this war happened many don’t know when and what events lead up to this: the way Hitler came into power, or when the first concentration camp was established, and what city it was in, why Je ws were hated so much by Hitler, and why the rest of the country also hated them as well as, and what the chronology of the Holocaust. These are some of the things I will explain in my paper. In 1933 Hindenburg was the president of Germany. Having recovered form the First World War, Germany is onRead MoreHistorical Investigation on Ww21837 Words   |  8 Pagesfighter jet was used in World War 1. Theses jets began an evolution in the way modern warfare was fought. The airplane provided a new battle ground that would shape new heroes that would completely change the face of war forever. And in the near future the face of travel. The first modern planes appeared on 1914, with very dramatic changes and improvements that gave way to some very magnificent planes. 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Planning Of Audit-Free-Samples for Students-Myassignmenthelp.com

Question: You are planning an audit and have access to the preliminary trial balance for your client. You would like to use the trial balance to identify accounts that are likely to require significant audit attention. Answer: Planning Of Audit Planning an audit is the very important aspect in the financial accounting area. It consists of the consideration of those items of the financial statements which can contain the discrepancies or the material misstatements. These are identified from the Trial Balance and Balance Sheet and Income Statement of the company. The company available under study is Fandango Enterprises. The planning of audit comprises of the defining of procedures relating to the extent at which the audit function will apply, the total time involved in the process and the nature of the audit. It generally details as to how the audit will be started, what types of things are required to be checked, the date of start, etc. It also consists of the analytical procedures and other tests adopted as per the needs of the circumstances (Leung, Coram, Copper and Richardson, 2015). Analytical Review The analytical review involves the act of conducting the review of the financial statements of the company. This review involves two basic procedures. One is known as the ratio analysis and other is known as the trend analysis. The first procedure helps in establishing the relationship between any two items and which may sometimes comes out with so much unexpected results that the items so included will be requiring the additional audit procedures to be performed in order to check the accuracy, completeness and the genuineness of the amount of the items so stated in the financial statements of the company (Abidin and Baabbad, 2015). The second procedure helps in analyzing the nature of the item involved in the financial statements of the company. The nature so analysed may involve the analysis for the past two years or three years or four years or five years and more depending upon the nature of the business of the company and the circumstances in which the company is prevailing. It helps in judging what causes the significant increase or the decrease in the particular item of the financial statements over the years. For instance, how the sale figure of the company has been increased or how the figure of the inventory has been decreased irrespective of the fact of the recession across the world in the business industry (Glover, Prawitt and Drake, 2014). In the given case of Fandango Enterprises, seven items is required to be selected on the basis of the prepared balance sheet and the income statement. These include the consultancy fees, bank charges, interest income, depreciation, sales, cost of sales and superannuation (ACCA, 2016). Preliminary Judgment Of Materiality Materiality is the very important concept in the financial accounting and the financial auditing. Materiality in simple word means the items which has the material effect in the financial positions and the financial health of the company. Under this preliminary judgment, the auditor is required to check the effect of each and every item involved in the financial statements of the company and its overall impact on the financial condition of the company (Chen and Tsay, 2017). For assessing the materiality of each and every item of the financial statements of the company, the auditor is required to apply the professional competence and due care. It is because each and every item has different or the similar reason for the change in the value. For instance, the percentage of the cost of sales has been decreased from 33.93% in the year of 2016 to 30.36 % in the year of 2017 (Mao, 2014; Langevoort, 2015). As the difference is significant, the major item involved is inventory and thus the materialities of the inventory in the financial statements have been discussed. Similarly net profit margin has been decreased from 50.36% in the year of 2016 to 45.24% in the year of 2017. The company has not fixed any limit for assessing the material effect of the items contained in the financial statements of the company. But in order to judge the materiality at the preliminary level before getting into the deepness of the items involved in the financial statements of the company, the auditor is required to set the two levels for each item one shall be the maximum and other shall be the minimum and accordingly the judgment shall be done. As no such level has been made, it is genuine to have the opinion which is not qualified (Ullah, 2014). Consultancy Fees Rationale For Selection The consultancy fees have been decreased from $57000 as on 30th of June 2016 to $29625 as on 31st of December 2016. It has been selected on the basis of its likely impact on the balance of the retained earnings of the company. Assertion And Explanation The assertion placed under this head is the completeness. It has been so asserted because of the fact that the consultancy fees have shown neither any increasing trend nor any decreasing trend. Thus, it is required to be closely monitored. Recommended Audit Procedure The auditor is required to check the accounting vouchers along with the invoices issued for the consultancy business. The bank statement shall also be verified as to confirm the receipt of the payment. Bank Charges Rationale For Selection Bank charges are the cost charged by the bank for providing the various services. Bank charges have been decreased from $350 for the year ending 30th of June 2016 to $174 for the year ending 30th of June 2017. But in relative terms the figures for both years are equal. It has been selected because of no change in the corresponding bank loan or the banking transactions (PCAOB, 2017). Assertion And Explanation The assertion placed is the accuracy. As the amount in relative terms is equal and hence it has challenged that the amount stated in the financial statement is accurate. Recommended Audit Procedure The auditor shall verify the amount with the bank statement and shall obtain the charges confirmation for the period ending 31st of December 2016. Interest Income Rationale For Selection The interest income has been decreased from $50 for the year ending 30th of June 2016 to $24 for the period of six months ending 31st of December 2016. In the relative terms also the company has earned less income by $2 for the period of twelve months. It has affected the retained earnings of the company (Anastasia, 2015). Assertion And Explanation The assertion placed is the completeness as the amount of interest earned is nearly equal to the last year. Second assertion that has been placed is the reliability. Reliability has come across due to the fact that the company has not made any deposits on which interest can be earned. Recommended Audit Procedure The auditor shall check the entries in the bank statement along with the accounting made in the books of accounts and if possible obtain the confirmation from the bank stating on which balance the interest income has been earned. Sales Rationale For Selection The sale has been increased in relative terms. Sale made in the preceeding year is $187450 and in the six months of the current year is $97262.50 and if it is converted into twelve months then the sales figure comes out as $194525. Assertion And Explanation The assertion made under this head is the completeness. As the sales figure has been increased considerably with the relative decrease in profits, there might be the chances that either the sales figure has been inflated or undervalued (Kharisova, 2014). Recommended Audit Procedure The auditor shall check each sale invoice and cross verify the same with accounting vouchers posted in the accounting software so that any deviation can be checked easily. Depreciation Rationale For Selection Depreciation is the non cash item, although it does not have the material effect, but its checking is required in accordance with the accounting standards issued by the standard setting bodies. The depreciation for the past six months has been incurred amounting to $17773 as on 31st of December 2016 as against $15738 as on 30th of June 2016. It is with the basic fact that the amount of the furniture, machinery and motor vehicles has not been changed. Assertion And Explanation The assertion is the accuracy and reliability as the depreciation amount is very high as compared to previous year in relation to zero change in the cost of the assets (Vasarhelyi, 2014). Recommended Audit Procedure The auditor shall check the calculation of the depreciation in accordance with the method adopted by the company. In case there is change in method then the same shall be checked with proper calculations. Cost Of Sales Rationale For Selection In percentage terms, cost of sale has been decreased from 33.93% in the financial year ending 30th of June 2016 to 30.36% in the financial year ending 30th of June 2017. Due to this decrease the gross profit has been increased by approximately 3%. It has affected the retained earnings of the company (Mock, 2015). Assertion And Explanation The assertion made under this head is completeness and accuracy. This is because either the inventory of the company has been undervalued or the purchase has not been booked due to which the cost of sales has been decreased. Recommended Audit Procedure The auditor is required to check the purchases with the purchase invoices and the valuation of inventory with the method prescribed. Superannuation Rationale For Selection The superannuation is the amount incurred for the benefit of the employees of the company. The basis for selection is decrease in the amount as compared to last year amount. Assertion And Explanation The assertion made is the completeness and accuracy as the amount does not reflects the correct picture in consonance with the amount of the wages incurred. Recommended Audit Procedure The auditor shall verify the amount with report of actuarial valuation along with the data of the employees stating the amount and other details. References ACCA, (2016), Analytical Procedures, available on https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams -study-resources/p7/technical-articles/analytical-procedures.html accessed on 01-10 -2017. Abidin, S., Baabbad, M. A. (2015), The use of analytical procedures by yemeni auditors,Corporate Ownership Control,12(2), 17-25. Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 02 -10-2017 Chen, S., Tsay, B. Y. (2017), Refer to Materiality as a Legal Concept.Journal of Corporate Accounting Finance,28(2), 55-61. Glover, S. M., Prawitt, D. F., Drake, M. S. (2014), Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis.Auditing: A Journal of Practice Theory,34(3), 161-179. Kharisova, F. I., (2014), Applying the category of Assertions (or preconditions) in audit of financial statement.Mediterranean Journal of Social Sciences,5(24), 18 Langevoort, D. C. (2015), Judgment Day for Fraud-on-the-Market: Reflections on Amgen and the Second Coming of Halliburton.Ariz. L. Rev.,57, 37. Leung P, Coram P, Copper B and Richardson P, (2015), Modern Auditing and Assurance Services, Wiley John and Sons, Ed. 6, Pp 425-463, 582-684. Mao, M., (2014), Experimental Methods of Materiality Judgment on Auditors Experience and Performance In3rd International Conference on Science and Social Research(ICSSR 2014) Atlantis Press. Mock, T. J, (2015). Auditors' Risk Assessments: The Effects of Elicitation Approach and Assertion FramingBehavioral Research in Accounting,28(2), 75-84. PCAOB, (2017), Analytical Procedures available at https://pcaobus.org/Standards/Archived/Pages/AU329A.aspx accessed on 02-10-2017 Ullah A, (2014), Planning and Audit of Financial Statements available on https://leaccountant.com/2014/12/08/asa-300-summary-planning-an-audit-of-financial -statements/ accessed on 02-10-2017 Vasarhelyi, M. A., (2014), Embracing the Automated Audit: How the Audit Data Standards and Audit Tools Can Enhance Auditor Judgment and AssuranceJournal of accountancy,217(4), 34.