The Print Media Is Less Effective Than Other Media Types :: essays research papers

The Print Media Is Less Effective Than Other Media Types      The print media has little essentialness in forming open response to political occasions in this period of CNN and news ON-LINE. This is a direct result of the crowd, work, and time associated with each. That is, the quantity of individuals that every compasses, the measure of work required to get the scoop, and the measure of time it takes each to communicate the news.      The first explanation, the measure of individuals that the news comes to, is most likely the greatest factor. TV is viewed by the majority of the populace while, the measure of individuals that get a paper, or other wellspring of acquiring news data, for example, NEWSWEEK, is extensively less. Too, TV offers an assortment of channels and projects, which implies a more complete story, rather than a paper which may just offer one view.      Another reason that TV is wanted to print is a direct result of the measure of work included. The paper, or a magazine, is something that you need to go out and get, or much more dreadful, hang tight for. News isn't promptly accessible, what's more, holding up can be undesirable in the event that you are on edge for within scoop. TV, then again, is accessible every day, and it very well may be turned on at any. Satellite proprietors have a much more noteworthy preferred position, they can discover worldwide news and have a more prominent number of decisions, for example, which news program to watch. Additionally, if an individual is uneducated or a poor peruser, it is very self-evident that they will pick TV over a paper. TV is an a lot simpler elective than getting news through print.      A third and significant explanation that print is the less successful strategy for getting data is time. It takes any longer than observing TV or tuning in to the radio. For instance, if an individual works a ton and invests his other energy dealing with a family and heading to and from work, at that point that individual will pick the radio over the paper.

Understanding the Hummingbird Update

What Google’s Latest Algorithm Change Means to Businesses Consumers As usual, the most recent Google update has everyone talking. Also, little miracle. As indicated by Forbes, â€Å"The update, code-named Hummingbird, is the greatest change to the underpinnings of the world’s driving web crawler since mid 2010, when Google overhauled its calculation to one it called Caffeine.† Intended to match with Google’s fifteenth commemoration, the Hummingbird update comprises of a totally redone calculation that makes Google fit for reacting all the more viably to long, complex â€Å"conversational† search inquiries, making many inquiry the future estimation of catchphrases and customary SEO techniques. Making still more noteworthy concerns for search advertisers, Hummingbird follows intently behind Google’s ongoing choice to change to make sure about quest for all clients †with the two changes joining to make a one-two punch that’s causing a couple of balance issues for website admins. A New Google Search Algorithm Silently Slipped In While as of now in actuality, having been step by step †and secretly †presented in the course of the most recent month or something like that, the most recent redo of Google’s search recipe, notwithstanding influencing around 90 percent of worldwide hunts, has evidently been seen by not many. However, the individuals who give nearer consideration to their query items may have just started seeing increasingly applicable connections showing up in their SERPs in light of their most mind boggling search questions. With respect to organizations, some may possibly have seen their inquiry traffic rise or fall since the execution of the new calculation, contingent upon their current SEO rehearses. However, regardless of which side of the pursuit condition you happen to be on, this improvement speaks to uplifting news for the individuals who aren’t attempting to game the framework. As a buyer, you’ll be bound to find the solutions you really need as opposed to those that identify with the different strict implications of the terms utilized in your question, huge numbers of which, before the update, would have had literally nothing to do with your real pursuit objective. As a business, you should see progressively natural traffic arriving at your site that may never have wound up there through strict catchphrase â€Å"relevance† alone. Investigation Advice for Businesses in Light of Hummingbird What is the aftereffect of the new Hummingbird calculation, and by what method will it influence search advertisers and the website admins who supervise their sites? Maybe considerably more significantly, what would businesses be able to do to come out on the triumphant part of the arrangement in the consequence of Hummingbird? The accompanying data and recommendations should help console those site proprietors who are not falling back on Gray Hat or Black Hat SEO strategies to attract undeserved traffic to their destinations: 1. As suggested over, the new more extensive usage of the conversational hunt that Google initially started utilizing in its Chrome program when it presented Knowledge Graph a year ago and is currently applying over the whole Web should offer fresh out of the box new chances to organizations as searchers exploit Google’s capacity to react to the general significance of their inquiries and are along these lines coordinated to important sites they may never have in any case found. As usual, sites that contain an abundance of related phrasing sprinkled all through their substance to help their fundamental watchwords will give Google significantly more to work with in parsing these conversational questions so that the correct clients discover their destinations. 2. Website optimization isn't dead. Catchphrases may never again be utilized in an incredible same manner they were beforehand †something to be thankful for by and large since they were so frequently abused or ineffectual †yet they will even now highlight unmistakably in search inquiries as in they will stay an imperative piece of the language used to communicate the searcher’s goal. As one expert has expressed, â€Å"As long as web crawlers expect us to enter some kind of term so as to discover data, it's not possible for anyone to persuade me that watchwords aren’t and won’t keep on being important.† 3. Regardless of the far reaching changes realized by Hummingbird, one thing still hasn’t changed where Google is concerned (and never will): Publishing important, supportive, esteem included interesting substance that’s focused on individuals and not web search tools is the most ideal approach to rank well in Google list items. For whatever length of time that organizations distribute unique, top notch content that addresses peoples’ issues and draws in tenable inbound connections, they have little to stress over. As the investigation of one CBS Moneywatch essayist finished up, â€Å"The end result for some, organizations is that they’ll need to turn out to be less dependent on watchwords in gathering client information and spotlight more on giving substance that is of incentive to the individuals they need to reach.† For organizations, this might be the essence of the Hummingbird matter.

New York City

New York City I started obsessively checking the news sometime in middle school. I pored over whatever I could find, usually defaulting to MSNBC or CNN to educate myself about anything that might be relevant to my 12-year-old self. And then I found an article that suggested lip gloss might cause cancer. Disillusioned and concerned for my lip health, I started looking for other sources of news and found the New York Times. I was enamored by their graphics and interactive pieces (and still am) and when I stumbled across this interview with the Graphics Editor, I knew I had a new goal to join the Times and be surrounded by visually talented people. (If you have 15 minutes, I highly recommend reading the interview.) Fast forward to this past spring when the Times came to campus to recruit. With a stroke of luck, I got an offer to join their team for the summer and am currently in Manhattan trying to find my bearings and eat as much cheap food as possible before returning to the real world. Im living with three of my sorority sisters Nicole, Rebecca, and Ruisi in a cozy apartment in Hells Kitchen a mile from Times Square. I cant say how much time we spend at home between work and exploring the city, but I can say how much time Ive spent finding new places in the city. Everything is new to me. Trying food is a huge part of my experience here. Im not a foodie, but I know when something is delicious and photographs well. :) Weekends are enough time to go out of Manhattan and explore the other boroughs even if Im caught doing touristy things on Coney Island. I take every chance I get to try new places for dinner. Otafuku  has a shop capacity of 3 people, but it was fun eating takoyaki and yakisoba outside on a bench in the evening. Y Cafe is a cheap and delicious brunch place I visited this morning. It was refreshingly light and fresh compared to many other similarly priced brunch options in the city. New York is different from what I expectedall the day trips and short stays Ive spent in the city prior to this summer felt hectic and rushed. After settling in, it feels a lot like MITtheres so much to do in a limited amount of time. Every day ends up feeling like four when you recap everything youve done the following morning. Its starting to feel like a home.

Essay on The First World War (WWI) - 777 Words

WORLD WAR ONE nbsp;nbsp;nbsp;nbsp;nbsp;There has always been wars, and there will always be wars. Most wars leave a huge impact on the history of that nation, especialy if it involves more than one. In 1914, long-standing rivalries among European nations exploded into war. World War one, as it is now called, cost millions of lives. Such a war, has left a deep intentaion on the American history. nbsp;nbsp;nbsp;nbsp;nbsp;There were three very important causes of World War One; Nationalism, Militarism, and Imperialism ( Davidson, Castillo, Stoff, page 570). For years, these three factor has brought tension to European nations. Then, in June of 1914, Archduke Franz Ferdinand, heir t the throne of†¦show more content†¦In time, 21 other nations joined the Allies. nbsp;nbsp;nbsp;nbsp;nbsp;When war broke out in Europe, the United States was determined to stay neutral to avoid being dragged into the conflict that would clearly tear apart any nation who was involved. While neutral, the Americas supplied other countries with weapons in order to gain money. This all changed wen President Woodrow Wilson recepted the Zimmerman Telegram. This was a telegram from Germany urging Mexico to attack the United States. In return, Germany promised that they would help Mexico win back its â€Å"lost provinces† in the American South west. President Wilson could not longer keep the peace, so he went before congress and asked for a declaration of war. On April 6 of 1917, the president signed the declaration of war. It thrust Americans into the deadliest war the world had yet seen(Davidson, Castillo, Stoff, page 578). nbsp;nbsp;nbsp;nbsp;nbsp;The first American troops reached France in June of 1917. They quickly saw the desperate situation if the Allies, they had lost millions of solders, and the troops in the trenches were exhausted and ill. Many of the civilians were near starvation. To make matters worse, Russia withdrew from the war. With Russia out of the way, Germany could move its armies away form theShow MoreRelatedWwi And Wwi : The First World War1704 Words   |  7 PagesQuestion 1 WWI vs WWII WWI is also known as the First World War, The Great War, The European War, and The War of the Nations. It was fought primarily in Europe from the year 1914 to the year 1918 and lasted 4 years. There were two warring groups, the Allied Powers composed of France, Britain, Russia, Japan, Italy, and in the later years, the U.S.; and the Central Powers composed of Germany, Austria-Hungary, Bulgaria, and Turkey. It was triggered by the assassination of Archduke Franz Ferdinand ofRead MoreThe First World War ( Wwi )920 Words   |  4 PagesAlong history there have been persuasive speakers who through their voices have changed the world. They have mastered the art of persuasion and became leaders in order to inspire people to follow them and believe in them, to fight for their country because of patriotism and honor, and they unite masses for the best for the humanity and others for the worse. The First World War (WWI) left leaders that implementing strategic messages dedicated to the people made a paradigm shift by that time causingRead MoreThe First World War ( Wwi )1900 Words   |  8 PagesThe First World War (WWI) was fought from 1914 to 1918 and the Second World War (or WWII) was fought from 1939 to 1945. They were the largest military conflicts in human history. Both wars involved military alliances between different groups of countries. World War I was centered on Europe. The world warring nations were divided into two groups namely ‘The Central Powers’ and ‘The Allied Powers’. The central powers group consisted of Germany, Austria-Hungary, Turkey and Bulgaria. The Allied powersRead More The First World War (WWI) Essay854 Words   |  4 Pages The Price of Glory: Verdun 1916, written by Alistair Horne, All Quiet on the Western Front, written by Erich Maria Remarque, and the many letters written by soldiers give several different and similar views of World War 1. The letters written by the soldiers talk about his or her individual problems and how they miss and love his or her families. In The Price of Glory: Verdun 1916, Alistair Horne writes day to day stories about the Battle of Verdun and of soldiers discussing his or her feelingsRead More The First World War (WWI) Essay3406 Words   |  14 Pagesindependent and radically pan-Slavic nation bordering the Austro-Hungarian Empire, was behind the killing (they were right as it happened — the Serbian chief of staff had helped plan the crime). World Response Initial world opinion also believed Serbia was behind the assassination, and the initial world response condemned the act — a factor which reassured Austria that it could move to get revenge. But the Austro-Hungarian Dual Monarchy never operated quickly, especially since Austria could do nothingRead MoreEssay about The First World War (WWI)978 Words   |  4 PagesMain Causes of World War I While we are always reminded of the negative effects of war, it is not everyday that we learn to understand the deeper factors of war that can turn a small conflict into an international outbreak. World War I was said to have been sparked by the assassination of Archduke Francis Ferdinand but there are various deeper reasons that contributed to the commencement of the Great War. These factors include militarism, imperialism and the alliance systems. The first reason for theRead MoreEssay about The First World War (WWI)1087 Words   |  5 Pages World War I nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Nothing was a bigger disaster than what happened in World War I. This was such a bad war because everyone in the world has allies, and the allies are in oath to help there ally when things get rough or that country is going to war. What I am here to inform you about is how one of the major countries and why one of the biggest powers in the world played a big part in World War I. This country is no other than France, a countryRead MoreThe War I And World War II Essay1639 Words   |  7 PagesThe â€Å"Thirty Years War† World War I and World War II are the largest military conflicts in history. In 1919, Europe attempted to reconstruct the damage left by WWI. After WWI, with the Treaty of Versailles, Germany was left destroyed and destabilized, which eventually laid out the foundation for WWII. The harsh terms of the Treaty of Versailles led to the aggression of Germany. The Treaty of Versailles was supposed to bring about peace, but Marshall Foch, generalissimo of the Allied Armies in FranceRead MoreEssay What Extent Is Germany to Blame for Ww11735 Words   |  7 Pagesblame for starting WWI? After a massive war, it easy to see why a lot people would point fingers at the country that lost the war. However, is this always correct; or do people jump to conclusions much too quickly? By doing this, do they also create a whole new kind of trouble for themselves to come in later years? Some may suggest that it is more productive to look at the events leading up to the war to determine who was at fault. The blame attached to World War One (WWI) is not exclusivelyRead MoreWomen’s Role in Wwi: Before and After1357 Words   |  6 PagesWorld War I made a colossal impact on all aspects of human life and almost everyone in Europe was affected by this impact to different degrees as a consequence. One group in particular, most often illustrated as a real turning point, largely in enfranchisement and employment, were women. The outbreak of WWI saw a number of unexpected changes take place within the common social strata. These changes were prompted by the fact that a new wave of social-thinking was taking shape and eventually affected

How to Tame a Wild Tongue - 1952 Words

â€Å"My Perspective of a Wild Tongue† â€Å"How to Tame a Wild Tongue†, by Gloria Anzaldua, is a very expressive story about a Mexican American women’s struggle to preserve her culture. Her main fight revolves around a struggle to keep a form of Spanish, called â€Å"Chicano Spanish†, a live. In the short story she says, for a people who cannot entirely identify with either standard (formal, Castilian) Spanish, or standard English, what recourse is left to them but to create their own language?(page 55). She is stating that despite what the societies both Mexican and American want her to do she will not concede defeat. The American Society would like her to speak proper English, while the Mexican Society wishes she would speak proper†¦show more content†¦Yet the struggle of identities continues, the struggle of borders is still our reality. While discussing the rhetorical analysis of this essay I had an epiphany. The purpose of this essay is w hat troubled me most. Was she just writing to write or was she just a creative writer? After one hour of discussion it hit me, the feelings that me and my class mates where encountering was it. Nearly all of us came into the discussion annoyed and impatient. We were unwilling to analyze the essay because we where enraged by the fact that it was not completely in English. All but a few who understood Spanish where irritated because to the paper was not converted to what we wanted it to be. How dare she write a paper and expect us to read in when it isn’t in perfect complete English. I then discovered that all of our anger and annoyances were her point or purpose. She wanted to make us feel how she felt. Every day she was criticized on how she spoke and wrote. One side wanted only English while the other only wanted Spanish. When in reality she knew both therefore wanted to use both intermittently. Every time she was corrected she was annoyed and discourage. As each and every o ne of us read the paper we were all annoyed by the fact that it wasn’t in the language we wanted. We thought that becauseShow MoreRelatedAnalysis Of How Of Tame A Wild Tongue 1507 Words   |  7 PagesGloria Anzaldà ºa article â€Å"How to Tame a Wild Tongue,† she shows us how different worlds so close can be so different. Anzaldà ºa shows that people have restricted freedom in society by the social norms set in them. Anzaldà ºa pressed her awareness and distraught on how people treat her depending on the type of language she uses. She also explains some of her emotions towards the way people are like with speaking and listening to accents. The article is how Anzaldà ºa explains how culture and accent shapesRead MoreEssay How to Tame a Wild Tongue741 Words   |  3 PagesNatalie Gonzalez 3/14/2007 Gloria Anzaldua, author of the article How to tame a Wild Tongue, expresses very strong views on how she feels her native Chicano Spanish language needs to be preserved in order to maintain cultural unity when used as a private form of communication. Her statement, for a people who cannot identify with either standard (formal, Castilian) Spanish, nor standard English, what recourse is left to them but to create their own language? suggests that despite the societalRead MoreAnalysis Of How To Tame A Wild Tongue1713 Words   |  7 Pages In â€Å"How to Tame a Wild Tongue† by Gloria Anzaldua, she speaks from personal experiences she grows up with while living as a Chicana in the United States. Throughout her life she was subjected to being oppressed because of her native language. From a very young age she felt as if she was not allowed to express and acknowledge herself while speaking Spanish. Anzaldua believes that â€Å"If you want to really hurt me, talk bad about my language. Ethnic identity is twin skin to linguistic identity – I amRead MoreHow To Tame A Wild Tongue Summary999 Words   |  4 Pagesyou†, although thats a great start. It is about learning to truly appreciate one’s culture and personal differences including language and heritage. Gloria Anzaldà ºa gives us a look inside how latino men and women are treated in her book, â€Å"How to Tame a Wild Tongue†. Within the first page of â€Å"How to Tame a Wild Tongue, we see a first hand account of the hate toward latino people. Teachers tried to take away her language and her culture even while she was just a child. Gloria gives us this illustrationRead MoreAnalysis Of The Poem How Of Tame A Wild Tongue 1460 Words   |  6 PagesThe essay, â€Å"How to tame a wild tongue† written by Gloria Anzaldua is a staggering piece on important social issues such as racism, cultural differences, individuation, and domination. Anzaldua believes that her language is yet the most central and important component for her ethnic identity as a person. If her language is threatened, then her individuality is threatened. She basically responds to the violence she experienced as her character was restricted in this dominating society that she wasRead MoreGloria Anzalduas How To Tame A Wild Tongue1020 Words   |  5 Pages(Marilyn vos Savant). Within the short text â€Å"How to Tame a Wild Tongue,â €  this idea is explored in numerous ways as the various groups of people attempt to gain more rights within their community and society as a whole. They come to the realization that the ways in which they are treated is in an unjust manner. Others treated them as if they are insignificant and powerless. Therefore, in Gloria Anzaldua’s â€Å"How to Tame a Wild Tongue,† she confronts how many Hispanic minorities, especially women, areRead MoreGloria Anzalduas How To Tame A Wild Tongue1895 Words   |  8 Pagescom). This could refer to name, gender, sexual orientation, one’s profession, race, ethnicity, and the list stretches beyond. Is it birth, by choice, or by evolution of events? In Gloria Anzaldua’s â€Å"How to Tame a Wild Tongue†, Jhumpa Lahiri’s â€Å"Teach Yourself Italian†, and Zadie Smith’s â€Å"Speaking in Tongues†, each author writes about their experiences with languages and all have lived through diffe rent events which has led them to their definitions of identity. What they all have in common is that theyRead MoreReview of Entering Into the Serpent and How to Tame a Wild Tongue669 Words   |  3 PagesGloria Anzaldua wrote two essays Entering into the Serpent and How to Tame a Wild Tongue. It is difficult for me to understand because both of these two essays are in English and Spanish. I think it is the author’s purpose that let people know how difficult it is to suffer from different cultures and languages. Anzaldua mainly talks about the differences in cultures and languages to show how she fights against people’s common sense of American culture. First, she talks about many stories about SpanishRead MoreAnalysis Of How To Tame A Wild Tongue By Taloria Anzaldà ºa987 Words   |  4 Pagesto let it tear you down? Within the short text â€Å"How to Tame a Wild Tongue,† this idea is explored in numerous ways as the various groups of Hispanics and women attempt to gain more rights within their community and society as a whole. They come to the realization that the ways in which they are treated is in an unjust manner, making them feel insignificant and powerless. Therefore, in Gloria Anzaldà ºa’s â€Å"How to Tame a Wild Tongue,† she confronts how many Hispanic minorities, especially women, areRead MoreComparing Amy Tans Mother Tongue and Gloria Anzulduas How To Tame A Wild Tongue733 Words   |  2 Pagesexpected of them. Many times, in America, people look down on people who do not accept the American Way of Life. The struggle of fitting in and accepting the cultural background is a major point in both ess ays, _Mother Tongue_ by Amy Tan and _How to Tame a Wild Tongue_ by Gloria AnzaldÏ a, which the authors argue similarly about. Both essays can be related to my life as I experience them in my life at home and at school. High school also has an unparalleled reputation of students trying to fit in with

Additional Study Questions Free Essays

string(57) " of sales for the year using economic and industry data\." What Is the difference between transaction processing systems, management information systems, and decision support systems? Transaction processing systems – document financial activities Management Information systems – used to collect qualitative as well as quantitative information for decision making within organizations Decision support systems – help the developers of an ASS identify what information they need for their planning, decision making, and control functions How is a flowchart used? A document flowchart traces the physical flow of documents wrought an organization?that is, the flow of documents from the departments, groups, or individuals who first created them to their final destinations. How is the accounting Information system documented? An accounting information system Is a collection of data and processing procedures that creates needed Information for Its users. An Information system’s components: Data or Information Is Input, processed, and output as Information for planning, decision-making, and control purposes. We will write a custom essay sample on Additional Study Questions or any similar topic only for you Order Now What are effective coding systems used in ASS? (1) mnemonic codes, (2) sequence codes, (3) block codes. And (4) group codes. How do accounting information software packages differ? Owners will have to consider what tasks they’ll want their system to accomplish, identify what software package or packages can perform these tasks, and perhaps evaluate several different computer hardware configurations that might support these packages. What are the roles of accounting Information systems In e-commerce? Enterprise resource management (ERP) software such as SAP are particularly Important to electronic commerce (e-commerce) applications?for example, because a simple sale over the Internet simultaneously affects accounts receivable, inventory, and racketing subsystems. How do accounting information software packages differ by business size? The type of accounting software package used in businesses depends on the size of company operations, number of users and different segments or departments in a company. Do enterprise resource planning systems add productivity to a business enterprise? Enterprise resource management (ERP) software enables businesses and government agencies to transmit and manipulate financial data on an organization-wide basis. How could unethical behavior related to the use of information systems impact a acceptable and then acting accordingly. Ethics can govern organizations as well as individuals. An example is the practice of unauthorized software copying. How can a business secure its electronic financial data? The Fair Employment Practices Guidelines suggest that company policies cover issues such as (1) who owns the computer and the data stored on the computer, (2) what purposes the computer may be used (e. G. , primarily for business purposes), and (3) what uses are unauthorized or prohibited. Further, employers should specifically identify the types of acceptable and unacceptable uses, with some examples. What are some vulnerabilities and threats in information systems? The data that are input manually to a system are particularly vulnerable to compromise – Viruses can hide in e-mails from friends and colleagues because their computer systems have been infected. How would input controls, processing controls, and output controls be used? Data input controls ensure the accuracy, completeness, and timeliness of data during its conversion from its original source into computer data, or entry into a computer application. Data pr ocessing controls are used to ensure the accuracy, completeness, ND timeliness of data during either batch or online processing. Data output controls ensure the integrity of output and the correct and timely distribution of any output produced. What are parts of an information security system? An information security management system (ISMS) is a set of policies concerned with information security management or IT related risks. How do disaster risk management practices benefit a company? An organization’s disaster recovery plan describes the procedures to be followed in the event of an emergency, as well as the role of every member of the disaster recovery team (which s made up of specific company employees). What are the techniques used for analyzing internal control systems? Review existing documentation or create new materials. Observe the current system in operation. Use questionnaires and surveys. Review internal control procedures. Interview system participants. How do internal auditing and external auditing of information systems differ? In an internal audit, a company’s own accounting employees perform the audit, whereas accountants working for an independent CPA firm conduct an external audit. What are information system audits? The auditor will first decide if computer examination of the computer-based information system itself What potential risks must be evaluated during an information system audit? The auditors will perform compliance testing to ensure that the controls are in place and working as prescribed. This may entail using some computer-assisted audit techniques (Scats) to audit the computerized ASS. These involve the use of computer processes or controls to perform audit functions, such as sorting data to detect duplicate accounts payable invoice numbers. Finally, the auditor will need to obstructively test some account balances. What control procedures should be used to minimize risks in an information system? The desirability of an internal control procedure is a function of its ability to reduce business risk. In fact, it is the business risk itself that is important, not the internal control system. Why is a financial statement audit required? In performing financial statement audits, the auditors gather and evaluate audit evidence to form an opinion about whether the financial statements follow the appropriate criteria, usually generally accepted accounting principles. The auditors must gather sufficient appropriate audit evidence to provide a reasonable basis for their opinion on the financial statements. What are the auditor’s responsibilities in performing an audit engagement? The auditor may make separate assessments of the two risks or an overall assessment of the risk of material misstatement for the relevant assertions. How are generally accepted auditing standards used? These adopted and issued standards are required to be followed when auditors audit the financial statements (and internal control) of issuers of securities (public companies). What analytical procedures are used during an audit? A simple analytical procedure is to compare revenue and expense amounts for the current year to those of prior periods, noting significant differences. A more sophisticated analytical procedure might involve the development of a multiple regression model to estimate the amount of sales for the year using economic and industry data. You read "Additional Study Questions" in category "Papers" Analytical procedures also may involve computations of percentage relationships of various items in the financial statements, such as gross profit percentages. In all these approaches, the auditors attempt to identify unexpected differences or the absence of expected differences. Such differences may indicate misstatements in the financial statements that should be investigated fully by the auditors. How is an audit engagement planned? The requirements for the engagement include the financial statements to be audited, any other requirements (e. G. , regulatory filings), and the timing of the engagement. Engagement What is included in an audit engagement letter? The objective and scope of the audit – The responsibilities of the auditor The responsibilities of management and identification of the applicable financial reporting framework – Other information [fee arrangements, billings, timings, and other specific terms – Reporting What is the relationship between audit risk and materiality? Audit risk – at the overall engagement level, this is the risk that the auditors may unknowingly fail to appropriately modify t heir opinion on financial statements that are materially misstated. At the financial statement assertion level, it is the risk that a particular assertion about an account balance is materially misstated. Materiality – recognizes hat some matters are important to the fair presentation of financial statements, while others are not. The materiality concept is basic to the audit, because the audit report states that an audit is performed to obtain reasonable assurance about whether the financial statements are free of material misstatement. What risks are present that affect the procedures to be used during an audit? Complexity of calculations involved. Risk of fraud. Selection and application of accounting policies. Internal and external circumstances giving rise to business risks (e. G. , technological change in the industry). Recent developments in the industry and economy. How do the ethical standards set by the American Institute of Certified Public Accountants (CPA), Securities Exchange Commission (SEC), and Government Accounting Office (GAO) differ? CPA – The national professional organization of Spas engaged in promoting high professional standards to ensure that Spas serve the public interest. SEC – A government agency authorized to regulate companies seeking approval to issue securities for sale to the public. GAO – The Governmental Accounting Standards Board (GABS) was formed in 1984 to establish and improve tankards of financial accounting for state and local government entities. How do rules of independence impact the CPA and the client? It is important to recognize that independence concerns exist both at the individual CPA level and at the public accounting firm level; one, both, or neither may be considered independent with respect to a client or potential client. A public accounting firm does not necessarily lose independence with respect to an engagement when one (or more) of its employees or partners are not independent. What is prohibited by the code of professional conduct? The Code of Professional Conduct prohibits a member of the audit team for a client company from holding any common stock in that company. In such circumstances, no further consideration is required?that individual is not independent. 2002 requires that one year pass before a member of the audit team may accept employment with an SEC registrant in certain designated positions (e. . , chief executive officer, controller, chief financial or accounting officer). What elements should be included in an internal control structure? Preventive controls are aimed at avoiding the occurrence of misstatements in the financial statements. Detective controls are designed to discover misstatements after they have occurred. A corrective control is ordinarily needed to remedy the situat ion. How would an auditor test the relationship between control risk and the internal control structure? Internal control is a process, effected by the entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the categories of (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations. Prior to 1996, the Aspic’s Professional Standards referred to an entity’s internal control as its internal control structure. What audit sampling is used by the auditor? Statistical and Non-statistical Sampling A sample is said to be non-statistical (or Judgmental) when the auditors estimate sampling risk by using professional Judgment rather than statistical techniques. Statistical sampling may assist auditors in (1) designing efficient samples, (2) measuring the sufficiency of the evidence obtained, and (3) objectively evaluating sample results. How is evidential matter used? Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit. What should a CPA include in a standard management representation letter? A report to management containing the auditors’ recommendations for correcting any deficiencies disclosed by the auditors’ consideration of internal control. In addition to providing management with useful information, a management letter may also help limit the auditors’ liability in the event a control weakness subsequently results in a loss by the client. What information should the entity’s internal control structure report include? Deficiency in internal control Less than a significant deficiency Significant deficiency Material weakness the word independent. It is addressed to those for whom it is prepared, generally the audited company itself or to those charged with governance. After the introductory paragraph, the report is divided into sections with headings. The introductory paragraph of the auditors’ report identifies the financial statements that have been audited. To reduce confusion, audit reports issued in the United States now use arms such as â€Å"generally accepted auditing standards (United States of America)† or â€Å"auditing standards generally accepted in the United States of America. The date of the audit report is quite significant because the auditors have a responsibility to perform procedures through that date to search for any subsequent events that may affect the fairness of the client’s financial statements, and due to requirements relating to changes in documentation that arise after that date What information is included in an audit exit interview? After they have completed he draft repo rt, they should arrange an exit conference to review the findings with all persons directly concerned with the operations audited. For each finding, a complete report will describe (1) the criteria used to evaluate the activity, (2) the condition (e. G. , problem) that exists, (3) the cause, (4) the effect, and (5) recommendations for improvement What can the CPA learn from the attorney representation letter? Management provides an assertion about compliance in writing in a representation letter to the Spas. That assertion also may be presented in a formal report that accompanies the Spas’ report or be included in the Spas’ report. The Spas’ report provides assurance on either management’s assertion or directly on compliance. What other services can CPA firms provide? – Tax – Accounting and Assurance What is an attestation engagement? In compliance attestation engagements, Spas address an organization’s compliance with specified requirements, or its internal control over compliance with specific laws and regulations. How do governmental auditing standards and financial auditing standards differ? GAP defines how businesses, both public and private, prepare their financial tenements. Governmental Auditing Standards are a series of rules that define how an independent agent is supposed to review a government agency’s financial statements and internal processes. Do governmental regulations have an effect on financial statement audits? Governmental organizations are subject to a variety of laws and regulations that affect their financial statements?many more than typical business enterprises. An important aspect of generally accepted accounting principles for governmental organizations is the recognition of various legal and contractual requirements. How to cite Additional Study Questions, Papers

William Shakespeare Essays (578 words) - William Shakespeare

William Shakespeare William Shakespeare was born on April 23, 1564. He was baptized on April 24, 1564, in Stratford-upon-Avon, Warwickshire. He was the third of eight children born to John Shakespeare and Mary Arden. John was a well-known merchant and Mary was the daughter of a Roman Catholic member of the gentry. Shakespeare was educated at the local grammar school. According to history, Shakespeare was the eldest son, and he should have been the apprentice to his father's shop so that he could be taught everything his father knew and soon take over the business. But instead he was the apprentice to a Butcher because of the trouble in his father's financial situation. Another story says that Shakespeare became a schoolmaster. Shakespeare was allowed a lot of free time when he was young. This was suggested by historians that his plays show more ideas of hunting and hawking than do those of other play writers. In 1582 he married Anne Hathaway, the daughter of a farmer. He was thought to have left Stratford after he was caught poaching in the Deer Park of Sir Thomas Lucy. He was a local justice of the peace. Shakespeare and Anne Hathaway had a daughter in 1583 and twins a boy and a girl in 1585. The boy however, eventually did not live. Shakespeare apparently arrived in London around 1588 and by 1592 had gained success as an actor and a playwright. Shortly after that, he secured the business of Henry Wriothesley, 3rd earl of Southampton. The publication of Shakespeare's two poems Venus and Adonis (1593) and The Rape of Lucrece (1594) and some of his Sonnets (published 1609), established a reputation for him as a talented and popular Renaissance poet. The Sonnets describe the devotion of a character to a young man whose beauty and charm he praises and to a mysterious and untrue woman with whom the poet is afraid. The following triangular situation, resulting from the attraction of the poet's friend to the woman, is treated with passionate intensity and psychological insight. However, Shakespeare's modern reputation is based mainly on the 38 plays that he wrote and modified. When in his days, these plays frequently had little respect by his educated friends, who considered English plays of their own to be only tasteless entertainment. Shakespeare's professional life in London was marked by a number of financially beneficial arrangements that allowed him to share in the profits of his acting company, the Chamberlain's Men later called the King's Men. The acting company had two theaters, the Globe Theatre and the Blackfriars. His plays were given special presentation at the courts of Queen Elizabeth I and King James I more frequently than those of any other coexistent writer. It was known that he risked losing royal favor only once, in 1599, when his company performed ?the play of the deposing and killing of King Richard II? at the request of a group of conspirators against Elizabeth. They were led by Elizabeth's unsuccessful court favorite, Robert Devereux, 2nd Earl of Essex, and by the earl of Southampton. In the later study, Shakespeare's company was cl eared of dealing with the conspiracy. After 1608, Shakespeare's dramatic production lessened and it seemed that he spent more time in Stratford. There he had secure family in a wealthy house called New Place. Shakespeare had become a leading local citizen. He died on April 23, 1616, and was buried in the Stratford church. Shakespeare Essays