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Tuesday, August 25, 2020
Nutritional Sciences Research Method class(the effects of physical Proposal
Nourishing Sciences Method class(the impacts of physical movement and calcium consumption on bone mineral thickness (BMD) in Saudi ladies dependent on DXA estimations) - Research Proposal Example 200, 30-50 years of age Saudi ladies will be selected inside Jeddah or Riyadh and screened to bar lactating, pregnant moms and moms with kidney, skeletal, menstrual brokenness and any related issue. Approved food recurrence survey explicit to calcium will be utilized to evaluate utilization of dairy items at gauge and at 9 months. Subjects will record their activity exercises, both weight bearing and none weight bearing that they would have occupied with all the time for at any rate 2 months. BMD will be evaluated by Dual vitality x-beam absorptiometry (DXA). Information will be dissected by Statistical Package for Social Sciences rendition 6 (SPSS, v.6). A 3-way ANOVA, bunch time-calcium admission will be utilized to decide potential impacts of association in BMD between preparing mode and dietary calcium from standard to 9months while factual hugeness will be set at p Low Bone Mass Density is a skeletal issue that is described by decreased quality of an individual boneââ¬â¢s thickness therefore results into diminished quality inclining a person to an expanded danger of crack. Diminished bone mass thickness can be less serious and extraordinary extreme relying upon the phase of the confusion and can be named osteopaenia which is less extreme or osteoporosis which is increasingly serious. Osteoporosis and osteopaenia which are described by diminished BMD are a sign of reduction, basic crumbling just as loss of network inside the bone tissue coming about into expanded
Saturday, August 22, 2020
Nike, Inc. Case Study
Nike Valuation At North Point Group we accept we have built up the equation for contributing achievement. As you most likely are aware superior to anybody, our Large-top store has surpassed every single imaginable desire as of late as it beat the S&P 500 by 30% concerning returns in 2000 and has proceeded with the pattern into 2001; as of the finish of June 2001 it has just created returns of 6. 4% while the S&P 500 has kept on battling delivering an arrival of - 7. 3%. We accept these outcomes are made conceivable by our ââ¬Å"workhorsesâ⬠of the market as we like to call them. For those of you that donââ¬â¢t know these ââ¬Å"workhorsesâ⬠are our possessions in organizations that have been there through the historical backdrop of present day America. These organizations are those, for example, 3M, General Motors, McDonalds, and ExxonMobil, which have experienced the numerous exciting ride type rises and falls that characterizes our nationââ¬â¢s economy and has used these encounters to flourish and develop step for step with our country. We are here today to share and talk about our ongoing discoveries as we continued looking for another competitor deserving of speculation from our Large-Cap Fund. The organization initially named ââ¬Å"Blue Ribbon Sports,â⬠now Nike Inc. has grabbed our eye. At first known for their athletic presentation shoes, Nike has formed itself into a brandishing decent and clothing beast while keeping up their control in the athletic shoe division in the course of the most recent fifty years. In 1997, Nike arrived at the highest point of their game as far as income, when they detailed $9 billion in incomes in their yearly report; be that as it may, from that point forward their incomes have been at a virtual halt, drifting around $9 billion for as far back as five years. In spite of their absence of progress in the last half-decade we see improvement in their not so distant future, particularly with them effectively well into the phase of perceiving issue issues inside the organization. They have understood that one of their significant issues is what made them into what they are today, their athletic shoes. They have kept up an enormous portion of the athletic shoe showcase since their commencement however they have just barely as of late saw that this offer is gradually lessening through time, as it has dropped six percent from 1997 to 2000. Subsequent to making a stride back and taking a gander at the 10,000 foot view they understood their mistake in the ongoing past, they have put a lot of their emphasis on delivering top of the line, expensive athletic shoes and have disregarded the mid-estimated shoes section which powered their development for quite a long time, yet still remained the maker of 30% of their incomes. This center will help bring the Nike brand shoe over into the homes of any American home regardless of their pay level. Alongside their shoes, Nike has different designs to restore their corporate exhibition. The greatest of everything was the securing of top executive, the previous president and CEO of the Polo Jeans division of adversary Jones Apparel Group, Mindy Grossman. Nike searched out Ms. Grossman due to her outstanding exhibition in the attire business with the expectation that she would take their clothing division to the best; an outcome which isn't a long ways to excess while considering the huge assets and impact that Nike as of now has. The expectations inside the organization are that these changes to their corporate methodology alongside some minor cost cutting modifications in the companyââ¬â¢s activities and organization will drive the organization up the grade of income development. With Nike reigniting their interest for greatness and energizing this fire by reestablishing their staple, mid-evaluated athletic shoes fit for each American, to its magnificence; itââ¬â¢s simple to have confidence in the capability of Nike, Inc. also, get on board with the temporary fad. Despite the fact that we have confidence in the capability of Nike, further budgetary assessment is vital before a choice influencing everybody in this room can be made. We got amped up for the possibility of Nike turning out to be a piece of our reserve not in view of the name, and the notoriety it conveys with it, but since of their momentous accomplishment during various time and differing financial conditions. These components combined with their current monetary battles and the effect those available cost of Nike makes them a prime worth contributing applicant. WACC: We pick the weighted normal expense of funding to use as our rebate rate. We did this since we determined future incomes utilizing the free income to the firm technique. By utilizing this strategy we can represent the all out free incomes accessible to the proprietors after all costs. This implies obligation is represented in the natural estimation of the organization. So as to register the WACC the accompanying sources of info must be determined; cost of value, after assessment cost of obligation, weight of value and weight of obligation. In this segment of the investigation we will give a bit by bit breakdown of how we registered those sources of info. Cost of Debt: The expense of obligation is rate at which an organization pays on its current extraordinary obligation. This rate is contained things like credits or securities. Nike helpfully has just one issue of traded on an open market obligation. This is a bond that pays a 6. 75% coupon semi-every year. It was given on 7/15/10 and is full grown on 7/15/21. The present market cost is $95. 60. To figure the expense of obligation we found the YTM of the main current remarkable bond issue. Starting today we are nine days from a coupon installment on 7/15/01. After this coupon installment there will be 40 more coupon installments. We are making the supposition that a coupon is paid on the date of development. As expressed the cost of the bond recorded today is $95. 60. On the off chance that the bond were really to be purchased and sold the cost would need to mirror the intrigue gathered since the last coupon installment. To ascertain this we deducted the quantity of days since the last installment, 173, from the quantity of days in the period, 182 = . 95. We at that point took that number and duplicated it by the coupon installment partitioned by 2 so as to understand the coupon installment per period. (6. 75/2)= 3. 375(. 95) = $3. 2. In view of these estimations we have determined the accompanying contributions to unravel for the YTM. Cost of Equity: The expense of value is the arrival that investors require to put resources into an organization. There are a wide range of approaches to process this worth. We will take a gander at CAPM, DDM and the income capitalization proportion. CAPM: We took a gander at two distinct approaches to figure CAPM. First utilizing the multi month T-Bill as a hazard free rate (3. 59%) alongside the number-crunching normal of profits from 1926-1999 (7. half) to figure the market chance premium. We utilized a beta of . 8 which is the normal of the most recent 6 years. We accept this to be a decent gauge since it represents instability and diminished conceivable fluctuation. The following is our computation for the expense of value. In the option CAPM model we utilized the multi year Treasury security as the hazard free rate rather than the multi month. We likewise utilized the geometric normal of verifiable returns as the market hazard premium. The following is the estimation of the elective Cost of Equity. We accept that the second computation of the CAPM utilizing the multi year security and the geometric normal is a progressively precise portrayal of the expense of value. The multi year security rate is a superior sign of the genuine hazard free rate since the reserve is seeing worth stocks which are commonly held for longer timeframes. The geometric mean is likewise an increasingly practical estimation of the market hazard premium since it determined genuine return, instead of the number juggling normal which is only a straight normal computation. DDM: The figuring of the profit markdown model required a profit development rate and the present stock cost. We acquired the profit development pace of 5. 5% from Valueline. The present offer cost is $42. 09. The figuring of the expense of capital utilizing the DDM is underneath. The profit rebate model works best with organizations that follow the steady moderate development way. This is on the grounds that their profits are commonly a decent impression of income. Since Nike is certainly not a moderate developing organization and their profits are not profoundly corresponded with changes in income we don't prescribe utilizing the DDM to appraise the expense of value. Profit Capitalization Rate: The income top rate is something contrary to the P/E proportion. The data sources incorporate an understood development rate which we determined by increasing current ROE by the present maintenance proportion of profit. This development rate is utilized to extend EPS for the following year. The sources of info and count of the expense of value is demonstrated as follows. The income capitalization proportion is definitely not a decent gauge of the expense of value for a similar explanation the DDM was not a decent model. This is on the grounds that the maintenance proportion and the profit payout proportion are reliant on one another. Since the profit payout proportion is certifiably not a decent sign of income than nor is a model that utilizes the maintenance proportion. Estimation of Debt: To successfully compute the estimation of obligation we utilized the market estimation of obligation rather than the book esteem. This gives a superior estimation of the present estimation of the obligation. To figure the market esteem we limited the LT obligation esteem that we got from the accounting report. The following are the sources of info and the current estimation of the LT obligation. Notwithstanding the market estimation of long haul obligation we have to include transient obligation. This incorporates the current LT obligation installment and the notes payable as found on the 2001 accounting report. In the wake of including these qualities we acquired the all out market estimation of obligation. Estimation of Equity: To discover the estimation of the value we utilized the market estimation of the present value as opposed to utilizing the book esteem. The market value is determined by duplicating the present number of offers by the present market cost. Estimation is demonstrated as follows. Capital Structure: Based available estimation of the obligation and value we determined the capital structure. The numbers are demonstrated as follows. {draw:frame} WACC Calculation: To figure the WACC we consolidated the loads of
Tuesday, August 11, 2020
Program Assistant Introduction Elaine Kubik COLUMBIA UNIVERSITY - SIPA Admissions Blog
Program Assistant Introduction Elaine Kubik COLUMBIA UNIVERSITY - SIPA Admissions Blog While I wrapped up the Admissions Office PA introductions a couple weeks ago, we do have a new addition to the team. Elaine Kubik is a program assistant for the MPA-DP program. Elaine helps the MPA-DP team with marketing and bringing great speakers to campus. If you have any questions about the MPA-DP program feel free to reach out to her at mek2211@columbia.edu. Elaine Kubik is a second year MPA-Development Practice candidate at SIPA. She is focusing her studies on corporate social responsibility and examining how private sector companies can contribute to the growth of developing countries. Elaine was born in Panama and raised all over the world as a military dependent. Prior to SIPA Elaine worked for five years in both the public and private sectors in marketing and communications. Upon graduating Elaine hopes to work with private companies in increasing the sustainability of their products and their commitment to their communities. You can follow her on Twitter at @elainekubik. In a brief QA for the Admissions Blog, she had this to share: What attracted you to SIPA and Columbia University? The MPA-Development Practice curriculum was the perfect blend of foundational, required courses and opportunity to take elective courses. The first year was spent focusing heavily on economics, health policy, food policy and learning about the different intersections of development in terms of programs and policies. Now, in my second year Iâm able to hone in on my interests and build out my skillset in a specific area. What has been the best part of your SIPA experience? One of the best parts of my SIPA experience has been the MPA-DP summer placement. In the summer of 2015 I was able to go to Maseru, Lesotho and work with a global health organization on their HIV programs. Itâs one thing to learn about health policies and programs at school, but itâs another thing to be on the ground and helping to implement it. Did you choose to attend SIPA to change careers, or to gain experience in a career path you already had experience in? I chose to pursue a graduate degree because I wanted to advance in my career and make a slight change in my professional direction. I was heavily focused on marketing communications before SIPA and I knew I wanted to get into the world of development. The MPA-DP program is making this possible and Iâll have the network connections to get the right position afterwards. SIPA features lots of events for students to attend. Is there any interesting presentation that you have attended that you could comment upon? Itâs so easy to have a jam-packed schedule! There are many opportunities to attend workshops or attend a speaker event. The most memorable events have been hearing Michael Kimmel speak about masculinities and attending a mobile data collection workshop facilitated by the same team that did contract tracing for Ebola at The Earth Institute. Have you taken classes at other Columbia Schools? My schedule for my second year has been much more flexible and Iâm able to take a class at Columbia Business School. Itâs a great course on negotiations and the course has a great blend of lecture and role-plays. Soon weâll have a large group negotiation with the negotiation students at the Columbia Law School. What was the most challenging aspect of the application process? One of the most challenging parts was getting the recommendations. Throughout the entire graduate application process and even scholarship/fellowship applications, itâs easy to teeter on the edge of burning out your recommenders. Itâs a tricky process to maintain the relationship and also satisfy the requirements (and large quantities) of applications. [Photo courtesy of Elaine Kubik]
Saturday, May 23, 2020
Should Parents Spank Their Children - 1327 Words
Should parents spank their children? Miguel Tello EMT LBCC Shawn Parker Nov 24, 2015 Abstract Corporal Punishment is a controversial topic that is influence by religion, values, upbringings etc. What parents do not realize is that it can have great outcomes in whether you practice it or not. One thing is certain, physical abuse is not always the answer. People should take a second and evaluate there parenting skills. Whether they are going to give positive reinforcement or is it based on anger and a quick silence that may satisfy briefly. Physical abuse is noticeable, but deep down a psychological abuse might be of more abuse. Children are developing and learning about life. What sort of values and behavioral does corporal punishment teach. Aggression, anger, despite, bitterness is what punishment enforces. Children need love affection and a good teacher to learn from to feel love, compassion, and trust to feel happy. There are other types of punishment that will catch childrenââ¬â¢s attention and at no physical abuse. Should parents spank their children? Corporal punishment or spanking does not only hurt physically but can lead to emotional and behavioral problems down the road for children. When parents spank children they are using the notion of fear to teach them what not to do, but it does not explain what is right when it comes to appropriate behaviors. In addition, children learn that when theyShow MoreRelatedParents Should Not Spank Children1657 Words à |à 7 PagesParents should not spank children Spanking is a method that most of parents use to punish their children after they have done something bad, which can help a child not to do the same thing again or over and over. It has been the way of discipline for many years. According to Julie Crandall, ââ¬Å"65 percent of Americans spank their children, which means 3.5 out of 5 parents spank their childrenâ⬠. This study clearly shows us that parents more parents spank their children. ParentsRead MoreShould Parents Be Allowed to Spank Their Children1456 Words à |à 6 PagesShould Parents Be Allowed To Spank Their Children? The inhuman act of corporal punishment at home that is discouraged globally by a number of pressure groups and social welfare organizations should be completely banned, and parents should be allowed to spank their children. Physical violence practiced on children also known as corporal punishment has been discouraged globally by a number of pressure groups and social organizations for a number of reasons with serious consequences for violatorsRead MoreParents Should Not Spank Their Children Essay examples1654 Words à |à 7 Pagesinjury. So, are parents actually teaching their children violence? When a parent spanks a child, whether they are aware of it or not, they are teaching that child violence. They are teaching them that hitting someone else is okay. In his article The 13 Ways Spanking Harms Children, Michael J. Marshall, PhD, says that children who are spanked engage in more hitting and fighting than those who are not physically punished by their parents. Relying on spanking when parents think its neededRead MoreSpanking Young Children1366 Words à |à 6 PagesAbout 60% of parents in the United States use spanking as a method to discipline their young children. In most cases parents believe that spanking is the only effective way to discipline their children. According to the ââ¬Å"International Encyclopedia of Marriage and Familyâ⬠, spanking is often referred as; ââ¬Å"one or two flat-handed swats on a childs wrist or buttocks, but would not include a beating with a whip or a belt, for others, spanking also includes slaps and pinches to the leg, arm, back , or evenRead More Corporal Punishment in America Essays1222 Words à |à 5 Pagescorporal punishment as the use of physical force aimed at causing children to experience pain but not injury, for the purposes of correction and control of youthful behavior (Day 83). Spanking is one form of physical or corporal punishment (Epoch 1). The general acceptance, and sometimes support, of corporal punishment as a method of discipline is an aspect of the American culture (Barnett, Miller-Perrin, Perrin 61). Children are abused, in part, because they are unable to defend themselvesRead MoreParenting Styles, Authoritarian, Authoritative, Permissive And Uninvolved981 Words à |à 4 PagesParenting style has a big impact on how children develop into adults, and there are important implications for their future success. (Ronald Riggio, 2014) How a parent treated their child will follow the child for the rest of its life. Different parenting styles and their punishments that follow can affect the child mentally (psychological disorders) and physically (obesity). While we all know some forms of punishment is uncalled for such as persistence spanking is not typically just punishment butRead MoreCorporal Punishment Is A Discipline Method1650 Words à |à 7 PagesEnglish Dictionary, states that the verb spank means to ââ¬Å"slap with one s open hand or a flat object, especially on the buttocks as a punishmentâ⬠(Spank). Either against or for spanking in both definitions one can see this i s an inhumane thing to do to a person let alone a small innocent child. I have heard stories from my father about how he used to be spanked as a child. He said that if it was a minor wrong behavior then he or his siblings would receive a spank by the hand, but if they did somethingRead More Corporal Punishment (Spanking) - A Parents Choice Essay748 Words à |à 3 Pagescausing children to experience pain but not injury, for the purposes of correction and control of youthful behavior(http://www.123helpme.com/preview.asp?id=32539). Spanking is a controversial topic and should not be taken lightly. As a child I was spanked when I did something wrong. My parents never left a mark on me what so ever. Being spanked taught me respect and kept me in line. The way my parents disciplined me, I think is an accepted method of punishment. I believe what parents do to theirRead MoreThe Importance Of Parental Spanking Of Children1540 Words à |à 7 PagesParents should not spank their children because the parental spanking of children can be harmful to the behavioral and social development of their children. Parental spanking of children is a violent disciplinary technique where a parent hits childrens behinds with an open hand or object in order to deter childrens behavior in a way the parents may perceive as negative. I grew up in a home where my parents spanked me and my three younger brothers. I have witnessed parental spanking of childrenRead MoreThe Effects Of Spaking And Child Abuse866 Words à |à 4 Pagesspanked by a parent for misbehaving may carry on this behavior as an accept able form of punishment for their own children. Others believe spanking to be an outdated punishment that is cruel and can cross the line to physical abuse. Some also believe spanking allows a parent to immediately stop a dangerous action, and, as a traditional form a discipline, may be necessary to communicate a message about negative behavior to young children who may not understand verbal explanations. A lot of parents find their
Tuesday, May 12, 2020
The Transformational Century And Historical Sources And...
1. Why is the 15th century called the transformational century and what historical sources and tools can be used to verify this description! Please discuss fully. While the 15th century had an abundance of things that collectively caused it to be called the transformational century, such as the fall of the Ottoman Empire, the rise of the Byzantine Empire, and the use of guns to fight battles, I believe that the printing press makes a strong statement about the change in society. The reason the printing press stands out is it was a major change to how information was exchanged. Prior to the invention of the printing press, itââ¬â¢s estimated that only about 10% men/1% women were literate (Willis, 2015). However, in 1674 literacy rates were 60% for men and 30% for women (Harvard, n.d.). This increase in literacy rates greatly aided the Renaissance age by allowing information to be spread much more rapidly than previously possible. Just as the printing press encouraged the renaissance age, the renaissance age encouraged the use of the printing press. This can be seen by the rapid increase in the number of towns that had printing presses in us e, around 236 towns had their own print shops (Maxfield, 2009). This also caused ideologies to spread much faster than, exposing people to previously unknown ways. Which in turn allowed people to develop their own new ideas. This increased desire for knowledge is the heart why the 15th century is called the transformational century. ThereShow MoreRelatedOrganizational Management Approach Analysis : Organization1550 Words à |à 7 PagesOrganizational Management Approach Analysis The following analysis examines the organizational approach to management that I work for. Since many of the approaches to management are based on historical approaches to management, this article will analyze the differences and similarities between this approach and the historical ones. In addition, I will also talk about the efficiencies and inefficiencies of the approach contemplating on its impact on the overall organizations growth and business. OrganizationalRead MoreHuman Resource Management and Demings Continuous Improvement Concept8656 Words à |à 35 Pagesimprovement process that makes use of four systems approaches: trust, bureaucracy, unionization, and regulation. Variance-minimizing tools that were appropriate for earlier phases of HR history (characterized by higher levels of HR loss) may be too blunt for the level of commitment industry now demands. Enterprise or company unionism may be a preferable quality management tool, although the National Labor Relations Act inhibits its adoption. D 2000 Elsevier Science Inc. All rights reserved. Keywords:Read MoreGlobal and International Business Contexts ââ¬â Sm0269 Essay3889 Words à |à 16 Pagesis a marked difference in industry structure when comparing the ââ¬Å"New Worldâ⬠producers (e.g. Australia, Chile, United States) to the ââ¬Å"Old Worldâ⬠firms. These structural differences are driven by institutional diversity and contrasting patterns of historical development in countries. However, they are also driven by the competitive strategies employed by particular firms which are determining factors discussed in Porterââ¬â¢s Diamond model. Porters diamond model allows an analysis of why some industriesRead MoreEssay about Phd Comprehensive Exam. in Leadership15004 Words à |à 61 Pagesperspectives. For the epistemology of subjectivity ââ¬Å"the social world external to individual cognition is made up of nothing more than names, concepts and labels which are used as artificial creations, whose utility is based upon their convenience as tools for describing, making sense of, and negotiating the external worldâ⬠(Burrell and Morgan, 1979). For a qualitative researcher ââ¬Å"human behavior depends on how individuals interpret the conditions in which they find themselvesâ⬠and ââ¬Å"social reality is regardedRead MoreA Review of Leadership Theories and Possible Changes to Police Leadership10285 Words à |à 42 PagesTransactional and Transformational leadership. Leadership within policing has evolved over the years in some organizations to a more participative style and yet there are still leaders who cling to an antiquated domineering style. The purpose of this paper identified trait theories, leadership theories and change strategies that have molded or are molding the policing culture. Change must occur if the culture of police organizations are going to meet the demands of the 21st century and several issuesRead MoreCompare and Contrast Hrm and Ir1930 Words à |à 8 Pagesthe HRM and IR respectively. It will then go on to lay out theoretical dimensions of the two subjects, and looks at significant characteristics of HRM and IR. The last part assesses comparison and contrast between the two fields in the light of historical perspectives and literature review. Definition Transition of Human Resource Management The HRM terminology stems from the USA subsequences of human relations movement. In the counterpart, since the first British book on HRM published in theRead MoreBig Data Analytics Driven Enterprise Asset Management For Asset Intensive Industries6539 Words à |à 27 Pagesà ¬Big Data Analytics Driven Enterprise Asset Management for Asset Intensive Industries. Abstract ââ¬Å"Information is the oil of the 21st century, and analytics is the combustion engine.â⬠was introduced by Peter Sondergaard during Gartner Symposium/ITxpo 2011. In fact, data is like oil! It has value, but it needs to be extracted and refined to get the true value from it. In todayââ¬â¢s business climate, organisations across various sectors are realising the importance of collecting data from different businessRead MoreHuman Capital Planning6137 Words à |à 25 Pagesbusiness process because of its transformational impact on the value the function delivers to the business and the way it delivers that value. With HCP, HR has the opportunity to get and keep a seat at the strategic decision making table. Corning uses HCP to improve its ability to identify human capital implications of corporate strategy and reshape HR services to better support the business. This article shares the evolution of HCP at Corning, the process and tools in place, its business impact,Read MoreOvercoming Social Exclusion : Stories From High Achieving American Indian Students9581 Words à |à 39 Pagesand resistance. Each historical account gives insight not only about the ill-motivated attempts of the U.S. federal government to educate American Indians, but also details the dedication of American Indians and their communities to maintain their cultural identity, no matter the cost (Adams, 1997; Glenn, 2012; Szasz, 2006). Despite these overt attempts to strip American Indians of their cultural and linguistic heritage, Indian identity is as strong today as it was centuries ago (Deyhle SwisherRead MoreAn Organizational Change Project3898 Words à |à 16 Pages as well as charismatic leadership and transformational leadership, which will guide to the achievement of the change operation, in addition to measures to look at the development of the change. Last of all, it will talk about several future leadership encounters that organizations could possibly come in contact with in the next several years. Organizational change management is something that takes into consideration both the tools and processes and tools that managers are able to utilize to make
Wednesday, May 6, 2020
Recognition Speech Free Essays
To the ever steadfast director and school principal, Mr. Bartolome L. Avila, to the highly competent and deeply motivated teachers and staff; other officials who are present on this occasion;to the proud and loving parents; to the very important people- the stars, in todayââ¬â¢s ceremonies, the awardees, ladies and gentlemen, a pleasant morning. We will write a custom essay sample on Recognition Speech or any similar topic only for you Order Now Like most of you today, my feelings are really overwhelming. I know, you guys are as excited about this event as I am so excited to speak before you today. Not so long ago, I was seating exactly where you are right now and hearing an inspirational talk from a guest speaker back then. Yes, I am but a proud alumna of Pililla Academy and soon you too will be part of the Alumni. Today, Pililla Academy will name those outstanding students who brought honors to themselves, and to this school. As we, you gather here and start viewing those simple and ordinary faces, you will realize that these achievers are exactly as everyone else. The only thing different is that, they have made their choices. That is to STAND and be recognized in the area where they choose to be the best one. It is a matter of CHOICE. It is between doing the right thing or not, or be recognized in good things or in all foolish activities. Sa ngayon, sa hirap ng buhay na dinaranas natin, tanging ang mga parangal na inyong matatanggap ang siyang magsisilbing tanglaw, gabay at pag-asa tungo sa magandang kinabukasan. Bawat medalya at sertipiko na inyong makakamit ay higit na mahalaga kaysa anumang kayamanan, sapagkat ito ang sumisimbolo sa natatanging kahusayan at galing na inyong pinamamalas. ââ¬Å"Your time is limited, so donââ¬â¢t waste it living someone elseââ¬â¢s life. Donââ¬â¢t be trapped by dogma ââ¬â which is living with the results of other peopleââ¬â¢s thinking. Donââ¬â¢t let the noise of othersââ¬â¢ opinions drown out your own inner voice. And most importantly, have the courage to follow your heart and intuition. They somehow already know what you truly want to become. Everything else is secondary. â⬠How to cite Recognition Speech, Essay examples
Saturday, May 2, 2020
Best Case Questions free essay sample
It can point out significant matters of the financial statements but does not provide assurance of their accuracy. Because reviews are generally not as rigorous as audits, considerably less evidence is typically collected in a review than in a comparable audit engagement. The issue with ZZZZ Best case is that the auditors review was not sufficient enough to review any material misstatements on the financial statements. 3. SAS 106 (AU 326), Audit Evidence, specifically identifies the principal management assertions that underlie financial statements.The existence/occurrence assertion was particularly critical for ZZZZ Bestââ¬â¢s insurance restoration contracts. ZZZZ Bestââ¬â¢s auditors obtained third-party confirmations to support the contracts, reviewed available documentation, performed analytical procedures to evaluate the reasonableness of the revenues recorded on the contracts, and visited selected restoration sites. * What were the limitations of the evidence that these procedures provided with regard to the management assertion of existence/occurrence? 8 points) The limitations of the evidence that these procedures provided with regard to the management assertion of existence/occurrence was that Minkow insisted on Ernst Whinney to sign a standard confidentiality agreement where it stated that Ernst Whinney will not be able to make any follow-up telephone calls to any contractors, insurance companies, the building owner, or other individuals involved in the restoration contract. We will write a custom essay sample on Best Case Questions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This restriction effectively prohibited the auditors from corroborating the insurance restoration contracts with independent third parties. 4. George Greenspan testified before Congress that one method he used to audit the insurance restoration contracts was to verify that his client actually received payment on those jobs. * How can such apparently reliable evidence lead an auditor to an improper conclusion? (6 points) In Greenspanââ¬â¢s situation, his apparently reliable evidence was not from independent third party.When Greenspan confirmed the existence of ZZZZââ¬â¢s insurance restoration contracts, he contacted Tom Padgett who at the time was an active and willing participant in Minkowââ¬â¢s fraudulent schemes. 5. Re: Predecessor-successor auditors: * What is the purpose of predecessor-successor auditor communications? * Which party, the predecessor or successor auditor, has the responsibility for initiating these communications?The successor auditor should obtain information from the predecessor auditor that will assist the successor auditor in determining whether to accept the engagement. Matters subject to the inquiry should include information that might bear on the integrity of management, disagreements with management as to accounting principles, auditing procedures, or similarly significant manners, communications to those charged with governance regarding fraud and illegal acts by clients, communications to management and those charged with governance regarding signi?
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