A Rhetorical Analysis “The Effects of Violence in Children’s Cartoons”

Logical Analysis ENGL 102-07October 03, 2012 A Rhetorical Analysis of Editorial, â€Å"The Effects of Violence in Children’s Cartoons† Claim: That kids' kid's shows today are excessively vicious and that these kid's shows are enormously influencing their practices growing up. That brutality is a scholarly conduct and in this way kids see savagery can become vicious themselves. The reason for the contention is to raise the mindfulness about animation viciousness and concoct a few answers for reduce its negative effect on the youngsters that are viewing them.The essential objective crowds of this contention are those that have the most immediate contact with kids, chiefly their folks and instructors. Confronted with the expanding ubiquity of movement, they feel that youths are building up an animation mindset, confounding dream and reality, and are impersonating the activities they see on the screen. The writer feels firmly about the message he is attempting to make and u ses passionate, intelligent, and moral triggers all through the article to come to his meaningful conclusion and bring the peruser over to his thought. â€Å"this is a major difficulty on the grounds that the media is advancing savagery as an adequate answer for youngsters who may not have the foggiest idea about any better. †] (PATHOS) This announcement is by all accounts an endeavor to stun the crowd to the possibility that there is intentional plot by the media to instruct youngsters that brutality is a satisfactory method to act. [â€Å"If a youngster is experiencing childhood in a home where Dad is whipping Mom constantly, the kid will discover that hitting is an adequate method to deal with problems.This kid is considerably more likely than other kids to grow up to deal with issues a similar way and become a vicious grown-up himself. The equivalent can be said for animation viciousness. †] (PATHOS) The peruser is given an examination between seeing aggressive beh avior at home and animation savagery. The creator makes the contention that both will prompt a youngster turning into a savage grown-up. [â€Å"We can't deny that youngsters' savagery has increment radically as of late. With things, for example, acts of mass violence, tormenting, thrill seeker stunts, shared viciousness, and youngsters slaughtering guardians we as a general public should be frightened. ] (PATHOS) By utilizing terms like â€Å"shooting† and â€Å"killing parents† the creator is planning to associate with the audience’s dread that animation savagery could prompt extreme outcomes. [â€Å"TV has even gotten known as â€Å"America's sitter. † (Krieg). Implying that guardians are presently utilizing the TV as a method of engaging their kids while they endeavor to achieve different things, for example, cooking and cleaning. †] (PATHOS) This announcement attempts to incite a feeling of blame in the crowd that they are simply sitting their children before the TV as opposed to being mindful guardians. â€Å"On normal and American kid will watch 32 demonstrations of savagery for every hour on TV. This number has soar from 20 years back when it was only 12 acts for every hour (Krieg). This being said a kid will have observed somewhere in the range of 8,000 to 100,000 demonstrations of brutality before they even completion grade school (Weiss). †] (LOGOS) This appears to be a coherent reason to help validate the creators point and uses an examination model as proof. [â€Å"It was found in one investigation that what a kids watches on TV at age 8 will be probably the best indicator of how forceful they will be as an adult.The youngsters' TV seeing exceeded different factors, for example, kid raising practices and financial variables (Grace). Elegance additionally found that what a kid watches after age 8 isn't close to as significant as what they watch before age 8. †] (LOGOS) Again, this appears to be coher ent and utilizes an examination to show proof. [â€Å"We can begin by making a superior rating framework that gives guardians more data about what the shows content is. This could be like the later film appraisals (Gardner).DIC is the biggest provider of kids' modifying and they have thought of a 12-point code for the creators of these youngsters' shows to diminish the viciousness (Weiss). †] (LOGOS) The creator brings out some potential answers for that may help settle a portion of the issue with distinguishing fierce kid's shows. [â€Å"We have now observed the real factors on the two sides of the contention. Is ought to be evident that we are confronted with a staggering issue. Our lone expectation is that we can do what's necessary with the goal that this up and coming age of kids isn't so violent.Maybe one day we can get to the heart of the matter where kids are so used to viewing healthy quality TV that these savage shows will cease to exist. †] (ETHOS) We don't have a clue who the creator is here. Is it a parent, instructor, or perhaps an analyst? The utilization â€Å"we† and â€Å"our just hope† appear to play on the still, small voice of the peruser that we are all in this together, and together we can discover an answer for animation brutality. The creator refers to various motivations to demonstrate and approve his point, for example, the expansion in savage acts every hour on TV, and level of instructors that have revealed increments in homeroom violence.However, there is no proof given that ties animation brutality legitimately with this. It appears to be the vast majority of the article is the writers understanding of the point. He even ventures to state that those that can't help contradicting his point are foolish. Is it conceivable that youngsters gotten brutal from what they find in kid's shows? Possibly. In any case, all kid's shows are not the equivalent. I think it is disregarded that numerous kid's shows addit ionally show kids significant social and social exercises on, for example, genuineness, consideration, and sharing.

Importance of Technology for an English Class Essay

I am a genuine devotee that innovation has become some portion of our day by day life, particularly with regards to showing a Lingua Franca simply like the English Language. It is a device that we as instructors can't keep secluded; it is there to contribute in the educating and learning process. Be that as it may, when looking at showing English completely on the web, it might have its preferences just as its impediments. To start with, I might want to feature a portion of the points of interest understudies and instructors may experience or face when managing this kind of gadget. For instance, regularly understudies work full or low maintenance occupations while attending a university so their time is important. So these understudies settle on certain choices in picking classes online in light of the fact that these classes give adaptability, so this is advantageous for understudies when not having enough time . What's more, an understudy can for the most part take the course whene ver during the day or week. They can likewise take the class dependent on their timetables. Numerous understudies deal with their course during the center of the night or promptly in the first part of the day. The adaptability of the course makes it feasible for an individual to finish the course, while going to school courses face to face may be inconceivable because of their work routines. Another extraordinary bit of leeway of English online courses is that practically any sort of abilities can be discovered on the web. Separation taking in courses are frequently accessible from various schools. An individual can essentially utilize the Google to discover a class. Besides, numerous understudies appreciate classes on line since they abstain from confronting the educator and don't hesitate to pose inquiries and find solutions back very quickly Online courses are helpful for most undergrad and graduate understudies who can consider when they need and they can complete the process of composing or examining assignments dependent on their very own timetables. The truth of the matter is as I referenced above online courses offer adaptability and comfort that are regularly imperative to understudies who work and have families. Second, educators showing English online have the incredible preferred position of utilizing supportive devices by simply tapping on , instruments that may assist us with keeping understudies intrigued, propelled and anxious to learn. On line instructors approach such a large number of things that occasionally are not found in a customary homeroom. Much of the time, online keep away from repetitiveness and the earth is totally extraordinary to what we see each and every day. I have heard numerous encounters from instructors and understudies about encouraging on the web and some of them are acceptable, only a couple of special cases . As I referenced toward the start, instructing on the web likewise has its negative side, for instance the absence of oversight, the expense of online courses, which are regularly costly. Another inconvenience of online courses is the finished absence of management. On the off chance that an individual isn't inspired to complete what they start, at that p oint it is likely not a smart thought to take an online course. While there might be cutoff times and desires from the online course educator, there is nobody there to remind him/her to do the assignments or to step through the examinations. Also, an understudy or educator who doesn't have PC or web aptitudes can't hope to do well with an online course. An understudy or educator taking or giving an online course should approach a PC. These are two necessities that should be considered before taking an online course. An enormous drawback in taking on the web courses is whether they are acknowledged by different schools. It is imperative to look at whether the course will be acknowledged by others? Who really offers the course? Does a school offer this course? Another significant detriment of taking an online course is found in understudies who tend to linger. Do they dawdle with regards to finishing their composing assignments? Do they finish their objectives? In the event that the appropriate response is truly, at that point it is most likely not an astute thought for them to take an online course. Showing English online is an extraordinary instrument for instructors and understudies who have great aptitudes at PCs and web. For instance for our situation in the event that we don't have a decent order on this , we can't burn through our understudies' time attempting to comprehend or figure out how to utilize certain devices. That is the reason we ought to be set up for the new modalities in instructing, we need to get refreshed so as to go at a similar speed of our understudies'. The showing on the web requests from instructors and understudies to have a decent PC gear, just as great earphones, amplifiers, and so on for a decent advancement of the class. At last, the sky is the limit in instructing it is simply an issue of a decent arrang ement to separate the hindrances of this century.

GRE Topic Essay

GRE Topic EssayThe GRE topics essay consists of a set of questions that have to be answered. The essays that are offered by the people who prepare these exams must also follow the same guidelines as the ones that are used in writing the GRE general and verbal sections. They can vary from topics that have to do with physics, math, logic and reading comprehension to ethics and politics.This is why it is essential to prepare for the GRE topics essay at the very beginning. You will want to decide on which area of subjects you would like to write about. It may even be a subject that you have already taken a test on before and you may know something about it already. Just make sure that your topic is still relevant to the subject of the test that you want to take.To begin the topic you should look at the exam guide and review the questions. Remember that you need to write a topic that has something to do with the topic that you know about. You may find that the questions that you have been given are not as well written as you would have liked them to be. Take a look at the passage in your question book to see if there is anything else that might help you write the essay.If you know about the subject in the essay, you can then start to analyze the question in order to arrive at a solution to the problem. This is what makes this essay so important. To come up with an answer, you must first understand the meaning of the question that you have been given. There are two ways to do this.First, you can either write a true statement that you know is correct. If you don't know if it is correct, you can ask someone to tell you what the true statement is, or you can look up the question in your question book to see if it is even possible to answer it. In this case, you will need to look at the passage in your question book to see if there is something that might help you come up with the true statement.If you don't find anything, you will need to look at the passage in your que stion book to see if there is anything that helps you come up with the true statement. If there is nothing there, you will need to go back to the passage and come up with a true statement yourself.The main thing that you should remember about this type of essay is that you need to be able to find something to add to the section that you know about. This will help you come up with an answer that is truly worthy of the test that you are taking.

The Issue Of Animal Welfare - 900 Words

Nobody can ignore the pain and suffering of another without feeling some type of sympathy and or guilt. This is why when presenting the issue of animal welfare, most if not all will lean toward the humane treatment of livestock. However, there is nothing humane about skinning, chopping up, and serving a living creature to other living creature. Agencies such as the United States Department of Agriculture (USDA) can’t fret over mental and physical conditions of the animals if they have to focus on feeding over 320 million people in the U.S.. There are a concrete set of principles that enables companies to produce food in any manner that will guarantee mass production of safe (edible) food at a low cost, with no concern on what conditions the livestock are in. This barrier protecting these companies would be difficult to amend without igniting a series of issue of the structure of our society. Throughout history, technological innovations in agriculture has been almost a direct effect of increase in human population. However, in the past we never had to put some sort of ruling in place to justify how we farm our livestock and obtain food. Farmers have recently found a new innovation in agriculture technology that involves modifying the genetics of an animal. This process is profitable for the production companies, but are harmful towards animals and at sometimes harmful to the consumer. This technology brings a whole new meaning to the use of artificial selection. Both theShow MoreRelatedThe Ethical Issues Of Animal Welfare1097 Words   |  5 Pagesengineering of animals has increased significantly. With this technology, we also see some ethical issues that relate to animal welfare — defined by the World Organization for Animal Health as â€Å"the state of the animal†¦how an animal is coping with the conditions in which it lives†. 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These concerns relate to how high density farming practices result in dangers associated with environmental imp acts, human health and non-human welfare. Animal welfare/animal rights groups argue that the conditions in which the animals live are cruel and abhorrent. This notion of cruelty invites debate surrounding the complex and multi-faceted issue of the moralRead MoreThe Day Of The Family Farm Days1277 Words   |  6 Pagesis now a multibillion-dollar industry, Swann (2014). Now the family farm has evolved into what critics call â€Å"factory farms† due to high consumer demand for affordable meat pork products in the United States (p.43). This mass production calls for animals to be forced to live in confined spaces and operate a breeding system for mass production. The system of confinement is a 114-day gestation period in a â€Å"sow gestation stall,† about two feet wide by seven feet long (p.43). Although pork producers

Analysis of Langston Hughes Goodbye Christ - 1447 Words

Apart from his apparent disgust for the desolate life that the African Americans were subjected to, Langston Hughes also portrays an evident mistrust of religion, not necessarily towards religion itself but particularly towards those individuals who use religion as a cloak to conceal their true duplicitous and oppressive nature. In arguably he’s most controversial poem, Goodbye Christ; Langston Hughes takes on the role of a disillusioned Christian and repudiates the doctrines set forth in America, which was supposedly a Christian country. After his visit to the Soviet Union in 1932, Langston Hughes experienced the mechanisms of Socialism; he immediately noted the differences between the Soviet Union and his own country, America. Whereas,†¦show more content†¦The last 4 lines of the stanza introduce the key figures that influenced the persona’s communistic ideology. Marx, Lenin and Stalin were active communists and Hughes was particularly interested by the teac hings of Marx and the Marxist ideology. Furthermore, the persona mentions ‘peasant and workers’ who are particularly important in communism. Whereas in America, the African-Americans who were the unappreciated and mistreated workers, peasants and slaves, Communism has no peasants working for people in a higher hierarchy and everyone is regarded as the same, and part of the work force that contributes to the entire economy and all their work is equally appreciated by the government. Hughes argument that the work of the African- American is what has contributed to the wealth of the white man and the world is also evident in two of his other poems, Advertisement for the Waldorf-Astoria where he ironically invites the poor African-Americans to â€Å"come and dine with some of the people who got rich of their labor† and in The Negro Speaks of Rivers where he makes references to the Pyramids in Egypt which were built by the slaves. The persona capitalizes the word ‘ME’ as all the influential figures he has mentioned as well as the peasants and workers not only represent his approval and appreciation for communism but represent the communistic environment which he prefers where unlike in America, his work and

A part-time job free essay sample

Having a part-time job while studying brings advantages to university students. What is your opinion about this issue ? I am currently a university student, and I have a part-time job quite well in my spare time. What about you? What are you doing in your free time? Nowadays, part-time job is no longer unfamiliar to students. Therefore, more and more students decide to choose a part-time job during their study in university. Somebody says that it should have a part-time job ; however , the others do not. In my opinion, having a part-time job takes a great deal of benefits for several reasons One of the reasons why students should have a part-time job is income. If students have a part-time job, they will have more income. Therefore, they will feel more confident about their financial. For example, many families are not rich to provide money for their children sufficiently, so students can earn money and pay a portion of their life. We will write a custom essay sample on A part-time job or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Hence, students help to reduce their families’ burden, and they can pay the cost of living needed partly by working. Having more experience is the another reason which leads student to have a part-time job. When students have a part-time job, they can expand easily the soft skills such as : communication skills, handling situation, and time management skills. For example, if you are a tutor, you will improve gradually the ability to communicate well to others. Then students will be more confident in their own ability for future jobs. Hence, before getting a good job in the future, students should try to have a part-time job in order to have more experience. The opponent of having a part-time might say that students will neglect easily learning. However, college students have a lot of free time, and they balance totally between learning and working. In deed,while working,students manage their time very effectively. Therefore, they just find a part-time job to match their timetable and still highly concentrated learning that everything will be all right. In conclusion, having a part-time job while studying brings advantages to university students such as : income, experiences. If people are young persons, especially university students, who want to have more experience to develop future job, so having a part-time job is a good chance to do it.

Negative affect of taking a gap year free essay sample

If you have just graduated from high school or collage you may be considering taking a gap year. Gap year means taking a time off from emotional, mental and physical state before getting back to studies. Students can travel during their gap year and experience and learn, to search for what they want before moving to the next level in their academic career. However, a gap year may have some negative aspects that will affect students, such as slacking off, wasting time that is of essence, and will be academically late. Firstly, a break off even for one year could turn a person into a idleness person causing him to become less anxious to continue his studies and postpone it even more, eventually leading it to become a habit in the future, which will affect his life negatively by not achieving what is required of him in the time it is needed. We will write a custom essay sample on Negative affect of taking a gap year or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For an example, a simple test that is being postponed to the last minute will make the student get a lower mark or even fail the subject, due to carelessness making the person feel sorrow and hateful about his bad habit. Secondly, Time is of the essence, one year out of studying is enough to erase all the information that has been taught, as result student would be a level below their colleges. Many people prepare their vacation before even finishing high school or collage, this shows the lack of thought in seeing that taking a vacation will make him spend it for a longer time needed. Also, a study in 2012 was made in Canada that scientist have shown that 87% of students who take a time off for a whole year waste their time doing nothing. Lastly, being academically late can become a serious issue by causing an emotional affect to the person, seeing that everyone around who is younger than him graduation or moving forward result in what is called â€Å" lack of confidence†, growing the idea of being unable to meet the level of their colleges subconsciously that they wish to be. Thus, leading to dropping even more to a lower level, due to the feeling of poor capability to continue  their studies. Moreover, the feeling of regret starts to show and making them feel bitter about it. To sum things up, many people may fall under the victim off becoming a lazy person, wasting time doing nothing, and being academically late or weak. Which all in the end will accumulate only makes him feel regretful, emotionally stressed and negative about himself later on. Being emotionally stressed starts affecting a person mentally and physically. For an example, a person who is stressed can lead to depression causing his immunity and health to drop this is a sign of poor physical health due to emotional stress cause by all the negative happenings of taking a gap year. Negative affect of taking a gap year free essay sample If you have just graduated from high school or collage you may be considering taking a gap year. Gap year means taking a time off from emotional, mental and physical state before getting back to studies. Students can travel during their gap year and experience and learn, to search for what they want before moving to the next level in their academic career. However, a gap year may have some negative aspects that will affect students, such as slacking off, wasting time that is of essence, and will be academically late. Firstly, a break off even for one year could turn a person into a idleness person causing him to become less anxious to continue his studies and postpone it even more, eventually leading it to become a habit in the future, which will affect his life negatively by not achieving what is required of him in the time it is needed. We will write a custom essay sample on Negative affect of taking a gap year or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For an example, a simple test that is being postponed to the last minute will make the student get a lower mark or even fail the subject, due to carelessness making the person feel sorrow and hateful about his bad habit. Secondly, Time is of the essence, one year out of studying is enough to erase all the information that has been taught, as result student would be a level below their colleges. Many people prepare their vacation before even finishing high school or collage, this shows the lack of thought in seeing that taking a vacation will make him spend it for a longer time needed. Also, a study in 2012 was made in Canada that scientist have shown that 87% of students who take a time off for a whole year waste their time doing nothing. Lastly, being academically late can become a serious issue by causing an emotional affect to the person, seeing that everyone around who is younger than him graduation or moving forward result in what is called â€Å" lack of confidence†, growing the idea of being unable to meet the level of their colleges subconsciously that they wish to be. Thus, leading to dropping even more to a lower level, due to the feeling of poor capability to continue  their studies. Moreover, the feeling of regret starts to show and making them feel bitter about it. To sum things up, many people may fall under the victim off becoming a lazy person, wasting time doing nothing, and being academically late or weak. Which all in the end will accumulate only makes him feel regretful, emotionally stressed and negative about himself later on. Being emotionally stressed starts affecting a person mentally and physically. For an example, a person who is stressed can lead to depression causing his immunity and health to drop this is a sign of poor physical health due to emotional stress cause by all the negative happenings of taking a gap year.

The Use of Drugs in Cypriot Higher Education

The Use of Drugs in Cypriot Higher Education Free Online Research Papers With the spreading of globalization peoples views of drugs are changing. Various countries are adopting these new circumstances and making policy changes accordingly. This is not the case for Cyprus, as Cyprus has one of the strictest anti drug policies in Europe. Is this called for? Is the exploitation and use of drugs in Cyprus really such a big problem? Motivation Various countries legalizing or relaxing laws surrounding the use of certain illicit substances leads us to believe that Cyprus’s strict anti-drug policy is out of date. Past generations believe in the stereotype that all drugs fall into one category. This category being that all drugs are dangerous and that their use will in turn lead to a life of crime feeding your addiction, and will eventually lead to death. The above view is usually arrived at due to the lack of education and information about drugs. Older people are often overly influenced by the media and overzealous politicians trying to avoid addressing real social and economic problems. People must be educated about the real dilemma in hand. We must look at the main problem here; the majority of illegal drugs use is harmless and merely recreational. The cause of problematic and hazardous drug use is typically the result of poverty and hopelessness within society. These are the core problems in this situation. Only by addressing these problems will the number of problematic drug users be reduced. The way forward is not by banning all drug use; the increased use of drugs over time proves that prohibition does not work. Why then do law makers continue to uphold anti-drug laws and legislation? Our motivation for this research is to prove that the use of soft drugs is widespread and that their negative effects are very limited. Furthermore we must point out that many other substances such as alcohol and cigarettes are a lot more hazardous and damaging to society then soft drugs in many situations. The inspiration of this research is not to advocate the use of soft drugs, or any drugs for that matter but to instead to educate the general public about certain aspects of drug use. Problem. The lack of the public’s knowledge on the issue of drug use in Cyprus, Particularly among younger generations and within higher education. Furthermore the unnecessarily strict laws and punishments, given out to the users of soft, illicit substances such as Marijuana, in Cyprus. Objective. The overall objective of this research is to inform people about the widespread use of soft drugs. This will be done by looking at the number of students attending Intercollege that have used illegal substances in the past. The type of substance they have used. How often they use the substance if they still do, and whether the use of these substances has a positive, negative or neutral effect on them. Research plan. Literature information will be based on a mixture of both primary and secondary sources. Many previous survey findings on issues of drug use were taken into consideration in the formation of the literature review. To add a variety of reports, government publications and other articles played a key role in the formation of the main body. A wide variety of sources most be used so as to maintain precision in literature findings. Research was conducted using a quantitative method. The grounds for the usage of this method are based on our perception that accuracy would me attained to a greater extent with a large survey sample. Thus large survey sample can only be achieved using a quantitative method. Regarding the research method a survey will be used. This as stated above is to allow for a sizeable population to be taken into consideration when conducting our research. Furthermore a survey’s structured collection of data will allow for an easy comparison between data collected and the literature review. The most appropriate form of research technique is that of a questionnaire. By using this method all people will be asked to answer a fixed set of questions in a well prepared sequence. Again this emphasizes the opportunity for comparability. Furthermore in a taboo subject such as that of drugs the sample will be able to remain anonymous and avoid the feeling of awkwardness. As a result accurate results will be achieved. Due to time constraints and the impracticality of researching the whole population, a sample will be taken. The sample method used will be convenience sampling. This method allows for the easy access and availability of a sample population and will be conducted by selecting students through ought the college at random. Within the college everyone has the same probability of being selected thus a picture reflecting the whole will be painted. Due to the time constraint and the narrow scope of the research, we believe a convenience sample will be sufficient. Furthermore due to the topic of the research, face to face research methods such as focus groups and interviews may not be appropriate. Due to sampling error a sample will almost never be completely representative of the population as a whole. This is the case in our research; this problem cannot be overlooked and must be taken into consideration when analyzing results. What’s more due to the time constraint in preparing this paper various other research methods cannot be used, for example participant observation, etc. Literature Review. By drugs we do no refer to legal substances such as alcohol and cigarettes, instead we refer to all illicit substances that are prohibited by law. The last few years the number of drug users (soft and hard) has increased dramatically especially among younger ages. Of course this phenomenon does not occur only in Cyprus, but in a small society like that of Cyprus’s the after-effects are something more than noticeable. All the tables that they are going to discuss below are official statistical records obtained from the Cypriot police force. According to the following tables during the last 9 years there has been a stable increase in the incidents that have to do with drugs. Despite the prohibition, drugs are spreading rapidly from year to year. It also obvious that a great number of the persons involve in drug cases are foreigners. This fact indicates that the mass entry of people from abroad either these are students or people who come here to work or to live permanently, have created dramatic changes concerning drug use. The entry of Cyprus into the European Union and the opening of the boarders with the occupied areas of Northern Cyprus are also considered important factors for the increase in drug related cases. TABLE 1. Moving on, we consider our research as a good way in order to enter deeper into our aim which is to find out about drug use in higher education and to clarify all the substances used in Cyprus. The most commonly used drugs are: cannabis, cocaine, ecstasy, heroine, and morphine. Other kinds of drugs have started entering the market like LSD. Some of them are considered to be soft drugs and do not cause serious damage to the user; like marijuana which is the most common drug that it is used in Cyprus. Some others like cocaine and heroine are considered hard drugs and belong to the category that may cause serious dangers for the health of the user. A key figure that we will clarify further is the scene behind the use of drugs in higher education, as shown in the table that follows. The most important conclusion coming out of this table is that in 2005 the greater amounts of people that make use of drugs are between the ages of 20 to 29. People of that age are usually students that are performing their studies from the first degree (bachelor) to the highest level (Masters, PhD, etc). What we must emphasize is the decrease in the number of users after those at that age group. Again, the foreigner’s involvement in drug cases are in many times more than half, in comparison to Cypriots. TABLE 2. Evidently, the tables shown above are of great importance and have given us a clear picture of how the situation is in Cyprus. The main issue arising from the tables shown above are the increased trend for drugs the last few years. Consequently, we can proceed further and develop some thoughts regarding our topic which concerns people of younger age and specifically drugs in higher education. The most frustrating factor is that these people receive education from the very early stages of their life. They are taught to avoid drugs but instead of avoid them, many of students fall into the trap. Of course, the uses of soft drugs like marijuana are not immensely dangerous or harmful to health as long as they are not abused and used frequently. Whats more cigarettes are proven to be more harmful than marijuana and are widely used, the same goes for alcohol. Additionally, the number of males and females involved in drug cases will give to us a direction in order to acquire a more clear view of the situation. From the following table we can gain a large amount of info about the sex and nationality of those involved with drugs. Fortunately, on the one hand it seems that the involvement of Cypriot women in comparison to men cases are very limited but, if we compare the number of the cases of Cypriot females and foreign females we will observe that the disproportion is very clear. This fact implies that Cypriot females do not use drugs to the extent of foreign females. Unfortunately, on the other hand the involvement of men in drug cases is at high levels and as it is mentioned earlier the amount of males involved with drugs is increasing from year to year. TABLE 3. Evidently, the tables shown above are of great importance and have given us a clear picture of how the situation is in Cyprus. The main issue arising from the tables shown above are the increased trend for drugs the last few years. Reasons people start/use drugs: Through ought history humans, universally have made use of various psychoactive substances. Of around 4000 psychoactive substance yielding plants known today; around 60 have been constantly used somewhere in the world by humans. The earliest known use of drugs was the use of opium by the Sumerians around 5000 B.C. (sky.org/data/politiikka/drughist.html). Humans have used drugs for different reasons over time. In ancient times the use of drugs was more often for medicinal and ritual/ceremonial purposes rather than recreational exploitation as is the case today. Although some drugs are used today for medical purposes, the majority of illicit drugs do not have a function within society. The long term abuse of some substances often creates negative consequences. Why then is the use of illicit materials widespread. Arguments state that a differentiation should be made between the recreational use of drugs and the abuse of drugs. Recreational use of drugs can be defined as the use of psychoactive drugs for recreational purposes rather than for work, medical or spiritual purposes, this usually takes place within a socializing environment. (http://en.wikipedia.org/wiki/Recreational_drug_use). The difference between recreational and abuse of drugs are not entirely clear, abuse of drugs is usually when excessive amounts are used and/or when a users mental or physical health begins to suffer, this can result or be the result of the dependence on a substance. As the above definitions imply there is a difference between drug use and drug abuse. Thus a differentiation must be made between the reasons why people use drugs and why they abuse drugs. Recreational use of illicit substances usually takes place within a social environment. The main cause for recreational use is simply down to experimentation and curiosity. People are driven by the urge to feel the high and sense of exhilaration that comes with the use of a drug (http://addiction.lovetoknow.com/wiki/Causes_of_Drug_Addiction). This form of use usually never leads to addiction, once their curiosity is satisfied they may never use drugs again. A second reason for recreational use is a result of peer pressure and trying to blend into ones social surroundings. Often in a situation where the majority of a social group are trying/using drugs someone may believe that it is necessary to do the same in order to blend in and feel a sense of belonging. Thirdly people may leisurely use drugs due to the widely held belief that they are harmless, this usually relates to softer drugs such as marijuana. Due to the widespread mediation of drug use in films, etc, people may believe that drug use is generally acceptable and harmless (http://www-health.concordia.ca/pdf/healthinfo/drugs.pdf). A final and also very important reason why people might use drugs is due to the easy access to them. Drugs have become widely available, not only in dark alley ways but in the workplace and even in schools, etc. We cannot eliminate the connection between recreational use and abuse of drugs. In many cases the trying of drugs leads to the person becoming addict and thus abusing drugs. This is most often the case for hard drugs such as Heroin. We must add here that although the above is sometimes the case, more often a problem already exists in the user to cause her/him to be more vulnerable to addiction, i.e. depression. Together with the link between recreational use and abuse there are numerous other reasons why people may abuse drugs: the most significant basis for drug abuse can be rooted to the shortfalls of society. These for example can be unemployment, lack of education, homelessness and many others. Governments don’t do enough to eliminate these problems. As a result people may feel a sense of hopelessness, despair and depression, thus leading to drugs as a means of escape. This very quickly turns into a vicious circle in which the user’s situation is made worse by their addiction but also worsens the situation of society by their negative contributions. Personal problems may also be a route of drug use; these may include family and relationship problems, school problems, stress, etc. Again people may become users for a means to escape reality. Another problem may be that of mental problems. Mentally ill people may use drugs as a means to disguise their disorder, for ex ample â€Å"depressed people frequently use drugs to escape their sad feelings and Schizophrenics find that some street drugs can control their hallucinations† (http://addiction.lovetoknow.com/wiki/Causes_of_Drug_Addiction). Finally we must add the argument that prolonged drug abuse is due to the lack of treatment and rehabilitation. Often those who are most likely to be users are those who do not have easy access to treatment (i.e. homeless) thus their problem goes unnoticed and untreated and their addiction prolonged. To conclude, looking at the above causes of drug abuse the most problematic users are not usually created by there own will but instead are influenced society as a whole. The main problem in hand is to deal with the shortfalls and problems of society to stop people abusing drugs. Furthermore recreational users very rarely become addicts without some other driving force behind their addiction. Thus harassment against these kinds of users should be relaxed. The outcomes of drug use: Amid the various outcomes of illicit substances; again a differentiation must be made between drug addicts and recreational users. To the average recreational user the outcomes are minimal compared to an addict. If they are truly a recreational user the worst situation would be a run in with the law and/or temporary sickness. This in most circumstances is only in the short run and as for the law it usually only results in a warning or fine. Although a recreational user also runs the risk of becoming addicted and thus becoming an abusive user. Abusers and addicts suffer worse consequences, as are the following. Firstly and most obvious are the effects to the users health. This all depends on the substance in question, for example users of hard drugs such as Heroin are at a much greater risk of death then say a cannabis addict. In fact for the case of heroin users â€Å"recent informal estimates are that perhaps 200,000 drug-injecting-related deaths may occur per annum based on the estimated size of the current world population of injecting drug abusers of approximately 5.3 million†. (unodc.org/pdf/technical_series_1995-03-01_1.pdf). The prolonged use of an illicit substance frequently causes the user to become more resistant and thus need a greater hit to obtain a high. This in turn creates a much greater risk of an overdose. Since the subject area of prolonged drug abuse is vast and it’s leading to health problems and often death is universally recognised and proven, we will not go into the subject in much depth. Simply here I would like to add that the most common, lon g run drug related problems are those of heart, lung and brain damage. These problems also include users of cigarettes and alcohol. In the year 2004 Cyprus reported a total of 14 drug related deaths on its shores. A second effect which may occur to a drug user, as mentioned in the first paragraph, is conflict with the law. Despite prohibition of the majority of drugs, law offences linked to the possession and dealing of drugs are on the up. In Cyprus statistics show that drug law offences have increased from 442 in 2002, to 475 in 2003, to 515 in 2004. Of these offences 68.3% relate to the possession of illicit substances while 31.7% relate to dealing or trafficking. Furthermore the fact that in the year 2004 65.5% of drug related crimes were cannabis related and thus may be classed as softer drug relate offences. (http://stats06.emcdda.europa.eu/en/elements/dlotab01a-en.html). It is helpful to point out that if cannabis related offences were eliminated the total number of drug related offences would be dramatically reduced. Furthermore the systematic increase in drug use of the past three years proves that prohibition does not entirely work since people are not deterred from using illici t substances. A third negative effect of illicit materials is the negative impact it may have on education. Since using education is probably the best method known to educate people about the potential hazards of drug abuse and lead them away from the risks of trying drugs. It is particularly important to protect the schooling system and conserve education for all. The results of educating people about the perils of drug use may not be so visible in the short run but show their value in the long run. This may be one of the reasons why education as a method of drug prevention is often overlooked and sacrificed for other more immediate but less efficient methods, such as the illegalizing of drugs. There are various effects that may be relevant to the educational process. For example: â€Å"Use of cannabis may result in preoccupation with the immediate present, an impairment of short-term memory and other mental functions, impaired tracking ability in sensory and perceptual functions, adverse e motional and social development of children and adolescents, and impaired classroom performance.† Furthermore â€Å"drugs can decrease cognitive operations, making it difficult for the youth to develop a functional set of values and ideals. Reduced cognitive efficiency also leads to poor academic performance and a resulting decrease in self-esteem, contributing to instability of the individuals sense of identity† (unodc.org/pdf/technical_series_1995-03-01_1.pdf). Thus various negative effects may take place during any stage of education as a result of drug exploitation. A final negative effect must be pointed out. This is the consequence of drugs on a person’s employment. This takes place after education but is equally as important since with work suffering many worse consequences may be produced. The most common work related problems include â€Å"impaired performance, absence from work, disciplinary problems, Intoxication at work and dismissal† (unodc.org/pdf/technical_series_1995-03-01_1.pdf). The above problem must be assessed since a great deal of productivity is lost through them and also longer term outcomes are a lot more critical. For example the long term effects an employment related drug problem may have, in the long run, on a family, etc. Hypothesis: H1: We hypothesize that drug use among students is widespread especially the use of soft drugs. Furthermore, drug use is more frequent among males from the ages of 20-29 years of age. H2: environmental factors and social situations play a substantial role in the use and abuse of drugs. H3: Prolonged drug use and addiction are universally believed to lead to negative consequences. Comparison Between Hypothesis and Empirical Findings: After conducting a survey the results obtained coincide to quite a great extent with the literature review and our four hypotheses. Fifty questionnaires were given out randomly among students of intercollege. The results support the hypotheses as follows: Hypothesis 1: As the table below shows; out of our sample, 46% of students have tried or use drugs, thus this shows and supports our hypotheses (1) that drug use is widespread among students of the college. Despite the relatively high amount of drug users within the college, only 31% of the sample stated that they still currently use drugs. Furthermore only 9% saying they use drugs on a daily basis, 18% weekly and 9% on a monthly. Out of the 46% of students that have used drugs, 82% were male students while merely 18% were female. Out of the research findings, we observe that males are more likely to use or try drugs. The range of age covered by the questionnaire was touching the youngest age that people tend to start studying (17), and the age that most of the people finish their studies (29+). The main question was; when they first try/use drugs? The results were as follows: 40% during college, 31% during school years and 29% other most of which specified during the army. Taking into consideration the 54% that have not use/try drugs, when asked about what age they believe that people tends to try/use drugs, 69 % responded during school years and 27% at college. Having in mind the hypothesis (1) the main quantity of people who tried or make use of drugs, tend to make more use of the so called soft drugs. Marijuana receives the highest mark with 100% of our sample drug users having used or tried it. Followed by ecstasy with 14% and scarily enough cocaine with 14 %. Consequently our hypothesis (1) is correct. A major number of people who have at least once use/try a soft drug like marijuana was during the college times. This fact implies that all people who make use of drugs have full sense of what they do because they are old enough to think and taking care of themselves. Hypothesis 2: As seen in the literature there are many reasons why people either try or use drugs. Again here the findings from our survey support Hypotheses (2) to a great extent. Referring to the data already mentioned 31% of drug users took drugs for the first time during school, 40% during college and 29% in other circumstances, mainly in the army for the case of Cypriot males. Thus this plays a role in showing that drug use is affected by social surroundings. When asked where they tried drugs, most students (91%) stated this was done with friends. No answers (0%) were received for using drugs while clubbing and being alone, while 9% stated other situations for first time drug use. Thus the above proves that social factors play a large role on people trying drugs with the vast majority trying drugs with friends. We may also add that the wide use of marijuana (100% of drug users), and marijuana being one of the least harmful drug shows that people may use it as a recreational drug that gives opportunities for socializing. When people were asked why they tried drugs the following answers were given: 46% replied out of curiosity, 18% during socializing, 14% due to personal problems, and 22% because of other reasons. Despite the fact that the majority of people stated drug use was out of curiosity (46%) and only 18% during socializing. The fact that as much as 91% of people tried drugs with friends again proves that â€Å"curiosity Trying† was again done with friends and thus was done with friends. When asking non users why people tried drugs the majority (41%) answered during socializing and 32% because of curiosity. Therefore this also stresses social pressures. Another point to make here is that 82% of students stated that they obtained drugs from their friends, with only 22% ob taining from dealers. Thus emphasizing social interaction further. To conclude this Hypothesis we must add that 82% of people that have tried drugs believe that; the trying of a drug will not lead to an addiction. This again shows that most people are simply recreational users influenced by their social setting and numbers of people that believe usage of drugs will lead to an addiction are limited. I thus conclude that are findings support this hypotheses. Hypothesis 3: As stated above the majority of those who have tried drugs believe that the chances of an addiction developing are very limited (82%). Thus as the assertion of hypotheses (3), the chances of â€Å"prolonged drug use† are limited. Nevertheless various interesting findings can be found in our research about the effects of drugs. When people that have tried/used drugs were asked how drugs affected them 45% stated that drugs affected them positively, only 14% negatively and the remaining 41% stated they were not affected by their use of drugs. The above contradicts with the following findings in which people were asked how drug use affected society. Only 9% stated that society was affected positively, 69% stated society was affected negatively and 22% stated there was no affect on society. The above contradiction about negative affects on the user compared to society may be a result of lack of education or the belief of the user that they are always in control. When asking similar questions to non drug users 96% answered that drug use is a problem within society and affects society negatively. When drug users were asked if drug use affected their education 71% of users stated that there was no effect on their education while only 29% believed that there was. This again refers to the above conflict. When asked whether drug use would cause a greater risk of committing a crime 71% replied that it wouldn’t compared to 29% stating that it would. Non drug users expressed a different opinion with 73% stating that drug use would create a bigger chance of you committing a crime. In addition when asked about matters concerning health 55% of drug users stated that their drug use had no affect on their health, 31% stated it affected them negatively and 14% stated it affected them positively. Again this conflicts with non drug users who 92.3% believe that the use of drugs affects your health negatively. To conclude when drug users were asked whether they would carry on using drugs 29% replied yes, 31% no and 40% didn’t know. Thus this shows the picture about the negative/positive impact of drugs is not entirely clear. The view of non users is a lot more negative than the view of those who have tried or use drugs. It is also interesting to point out here that 54% of non users believe the punishment of drug users is justified compared to 18% of drug users. Hence Hypotheses 3 is not entirely clear with a difference in opinion between those who have never tried drugs and those who have. Recommendations and Conclusions: To conclude a lot of interesting information has been gained through this survey on the drug habits of students. Due to the subject being a taboo the relative validity of results may be affected. Despite this, we believe that the fact results remained constant (to a great extent) through ought the survey, thus the results are reasonably dependable. It was very interesting to compare the results between non users and users in the college and quite a large contrast was observed. Due to the fact that very few problematic users were observed and that the majority were merely recreational users. That the problem is minimal, thus recommendations on our part would concentrate more on education about drugs at younger ages (school) and the possible targeting of less privileged people were we believe a greater problem lies. References. 1. sky.org/data/politiikka/drughist.html This is a history of drug use/prohibition based on the Appendix of Ceremonial Chemistry by Thomas Szasz. The book is published by Doubleday/Anchor Garden City, New York, 1975. 2. http://en.wikipedia.org/wiki/Recreational_drug_use recreational drug use by Wikipedia. 3. http://addiction.lovetoknow.com/wiki/Causes_of_Drug_Addiction causes of drug addiction Amy Hoover 2006. 4. http://www-health.concordia.ca/pdf/healthinfo/drugs.pdf The university student guide to drugs. 5. unodc.org/pdf/technical_series_1995-03-01_1.pdf the social impact of drug abuse – prepared by UNDCP – 1995. 6. police.gov.cy/police/police.nsf/dmlstatisticalArchive_en?OpenFormStart=1Count=1000Expand=3.1Seq=2 Drug statistical data obtained from the official Cypriot police website. Drug use within the higher educational setting. NOTE: 1. For those who have tried or used any kind of drugs please complete the left column of questions. 2. For those who have never tried or used any form of drug please answer the questions in the right column. Please confirm your gender: A. female B. male Please confirm your age: A. 17-20 B. 21-24 C. 25-28 D. 29+ 1. At what stage did you first try drugs? A. During school years B. College/university C. Other 2. When was the last time you used drugs? A. Over the past week B. Over the past month C. Past year D. More than a year 3. Do you currently use drugs? A. yes B. No 4. If so how often do you use drugs? A. daily B. weekly C. monthly D. other 5. What kind of drug have you used/tried? More than one answer can be given. A. marijuana B. ecstasy C. cocaine D. other 6. Why did you try/use drugs? A. out of curiosity B. during socializing C. personal problems D. other 7. Where did you try drugs? A. with friends B. clubbing C. alone D. other 8. Were did you find the drugs? A. friends B. dealers C. growing for your own use D. other 9. How do drugs affect you? A. Positively B. Negatively C. Neutrally 10. How do drugs affect society? A. Positively B. Negatively C. Have no affect on society 11. Do you believe drug use is a problem within society? A. Yes B. No 12. Do drugs affect your education? A. Yes B. No 13. Does the use of drugs make you more likely to commit crime? A. Yes B. No 14. How does drug use affect your health? A. Positively B. Negatively C. Makes no difference 15. Will you carry on using drugs? A. Yes B. No C. Don’t know 16. Do you believe the trying of a drug would lead to addiction to it? A. yes B. No 17. Do you believe the punishment of soft drug users by the law is justified? A. Yes B. NO 1. Would you ever try or use drugs? A. yes B. NO C. Maybe 2. At what age do you believe people try or start to use drugs? A. During school years B. College/University C. Other 3. Which of the following do you most class as a problematic drug user? A. Someone who has tried drugs B. A monthly user C. A weekly user D. A daily user 4. Why do people try drugs? A. out of curiosity B. during socializing C. personal problems D. other 5. Are drugs easily available A. yes B. No 6. In your opinion what percentage (%) of the population have tried or used drugs? A. 0-10% B. 10-20% C. 30-40% D. 40-50% E. 50% + 7. In your opinion what percentage of the population currently uses drugs? A. 0-10% B. 10-20% C. 30-40% D. 40-50% E. 50% + 8. Have drugs affected you in any way? A. Yes B. No 9. If so how did drugs affect you? A. Positively B. Negatively C. Have not affected me 10. Do you believe drug use is a problem within society? A. yes B. No 11. How do drugs affect society? A. Positively B. Negatively C. Have no affect on society 12. Do drugs affect your education? A. Yes B. No 13. Does the use of drugs make you more likely to commit crime? A. Yes B. No 14. How does drug use affect your health? A. Positively B. Negatively C. Makes no difference 15. Do you believe the trying of a drug would lead to addiction to it? A. Yes B. NO 16. Do you believe the punishment of drug users is justified? A. Yes B. No Interesting Findings from our Research: 46% of our sample had previously tried drugs while 54% hadn’t. 81% of non drug users stated that they would never use drugs. 69% of non users shared the opinion that drug use starts during school years while only 31% of drug users stated they first tried drugs during school years. 31% of people that have tried drugs currently use drugs. Marijuana is the drug of choice with 100% usage rate by people that have tried/use drugs. No-one (0%) of our sample admitted to trying/using drugs alone. 12% of non drugs users class someone who has tried drugs as a problematic drug user. 96% of non drug users believe drugs are easily available. 30% of non drug users believe that more than 50% of the population has tried drugs. 23% of non drug users believe between 40-50% of the population currently use drugs. 58% of non users believe that by trying a drug you would become addicted to it. While only 18% of users share the same opinion. 54% of non users believe that punishment given to drug users is justified while only 18% of drug users share the same opinion. 45% of drug users believe their use of drugs has a positive affect on them. Research Papers on The Use of Drugs in Cypriot Higher EducationThe Effects of Illegal ImmigrationThe Relationship Between Delinquency and Drug UseUnreasonable Searches and SeizuresRelationship between Media Coverage and Social andGenetic EngineeringInfluences of Socio-Economic Status of Married MalesPETSTEL analysis of IndiaResearch Process Part OneAnalysis Of A Cosmetics AdvertisementHonest Iagos Truth through Deception

Audit Assurance and Compliance Services

Auditing is the important aspect in any financial managing company to keep all their data safe, secured and perfect without any missing information for any firm. This report talks about the work given to the auditors for making assessments of the statements related to the financial data by the management. The authorization of auditing the files are given only to those examiners who are found responsible and could present the data to the stakeholders by taking the leadership authentication and ruling out any glitches found in the information while maintaining professionalism and giving them overall finance required to the company by appropriate estimations (Audit.ucsf, 2016).   Any information related to the organization is provided to the auditor as a part of morality and competence obligations. Any suggestions specified by the auditor to the company are given prior importance to execute by the management. The information related to the company should be perfect and complete withou t any unclear data, so the auditors will have a keen view on all these aspects and wants it to be highly standard and accurate. If found any missing or unrelated information then they would enquire about it and clear the doubts (Cso, 2016). The task of assessing the financial statements is completed only after noting the ambiguities like revenue of the company, important assets and expenditure for that particular duration. Any accountant who has accepted for auditing the financial statements should be complaint to the laws by considering the fact that he should not get threatened by the organizations group or overlook the conducts of ethical rules as it is the suggested criteria from the ethical guidelines. It should be noted that accepting the task that leads to the cause of threats should be avoided by the auditor which is an essential point to be kept in mind (Isaca, 2016). So the rules in ethical guidelines specifies that before considering to execute any task for auditing you need to be aware of the factors that are mentioned in the guidelines. All the necessary information related to the clients and records of the business are needed to be gathered by the auditor for the present work and need to give the brief outlook of the work and issues if found so that it would not mess up at the end of the audit as it is dealt with the client outside (PwC, 2016). There is always a chance of rejecting the given task if found any proposed threat or insecurity. It clearly implies that every accepted task should be dealt carefully nevertheless of taking long time in assessing the audit files while it gives an opportunity of knowing the customer in depth. As the client gets approval from the auditor for auditing the files they take into consideration those formalities while never getting compromised on their objectives (Rbk, 2016). Threats can be expected from the new firms as a part of their job if any of the auditing team is related to the organization members in terms of share. Expectations of any threat to the auditing team from the client never says that the proposal has to be taken off or stop in between it can even been carried out under proper protection by safeguarding themselves from opponents. Measures should be taken to get away from the issue repeatedly and demolish it completely to avoid any further threats in future (Isaca, 2016). T he later level of audits are accepted by identifying if there are any further issues involved with them. Solutions should be designed for safeguarding the audit team from being threatened by the clients. Auditor efficiency varies based on the organization they are chosen for. It drastically varies if greater organizations are involved in auditing work. Clients such as BSF which is a high level industry the auditor is expected with special skills of efficacy and should be highly capable in order to understand the terms and policies of that firm in regards to their context (Rbk, 2016). In these aspects evaluation should be to the greater extent if auditor is accepting the task and it is a sign of inviting the threat on their own if they are not eligible for this task to complete and accepting it if unable to sketch out the business details at a prospective level. The satisfaction of expectations of clients , reaching the deadlines specified by them are need to be carefully understood by the auditor and should fulfill this requirements before approving the assigned task (Audit.ucsf, 2016). Not presenting the accurate solution that is according to the situation then it creates the way to the threats related to audit firm while giving the suitable conditions for the beneficial of the financial statements. Three kinds of risks are involved in auditing they are: Any possibilities of missing the data and taking commissions or interpreting the data in a wrong way in the financial statements then these are considered to be the inherent risks. These consequences vary from the controls and should be noted that are important to be verified. If the risk is at high level, certainly the industry has to face the risk of inherent which is similarly found with BSF limited (Rbk, 2016). The standards of BSF limited are independent from other firms and have their own judgments which are personal and voicing the nature with no restrictions are the rules required to step ahead. This implicates that risk of inherent is pretty high. There is no significant risk of control identified with BSF limited in such case as it is less than 5 percent involved. If mechanism required to control the process is not properly handled then that leads to control risk which can be aptly defined by this and it apparently makes a way to the threats if failing to recognize the statements that are materialistic (Isaca, 2016). Appropriate control measures internally are to be proposed to solve the misinterpretation regarding the BSF. Auditor should give an opinion on the control measures that are being input in the BSF. By implementing such measures it seems to work out well at BSF and efficient. BSF is comparatively having higher threats as it is the top level industry and the details related to their organization are not clearly given to the auditing team. This figure out the control measures and identifies that situation is controllable (PwC, 2016). If failing to recognize the missing statements from the financial bills of the company then the risk of detection comes into the picture. And it describes the inability of the auditor or giving an opportunity for the company by the auditor (Audit.ucsf, 2016). A customized systematic manner is to be followed while auditing the financial statements and has to rule out the missing of data or any other manipulations in the statements and appropriate corrections are to be proposed as it is not expected to record it in the books without necessary corrections as it affects the user’s interests at later stages. Multiple audit visits can be carried out to verify the mistakes and to reduce the chance of risks (Rbk, 2016). Mixture of three risks of audits is finally presented by the audit team after the completion of entire auditing process (Isaca, 2016). Increase in the three different risks such as risk of inherent, Risk of control and risk of detection are to be determined to know the risk involved in audit. Risk in Audit = Risk of control x Risk of detection x Risk of Inherent To identify the threats involved in auditing the task the audit team has found the process and has to report the possible ways to reduce the threats by acknowledging them is the work given to the team to make a final decision on the entire threats reduction. If the risk level is unmanageable, then the proposed suggestion is at rejection (Rbk, 2016). The risk level is proposed with number of safeguards process in case of risk of detection since the risk is at insignificant level. High labor and lengthy duration is required for this and approval is taken from the management before accepting any task (Isaca, 2016). Risk of inherent and risk of control levels are inversely proportional to the risk level of detection. Risk of detection is chosen to be at lower level by the audit team if threat of inherent is pictured in the situation while giving way to the risk of inherent at high peaks (Audit.ucsf, 2016). The final threat for BSF appears to be at higher level in auditing process for threat levels of detection and inherent. The calculations involved in audit risk are as follows: Risk in Audit = Risk of control x Risk of detection x Risk of Inherent The threat level less than 10% is expected by the audit team to be moderate in general. Hence it is considered that threat of audit on BSF is on the safer side. This reveals that there are no restrictions in taking the task for auditing the financial statements. The adequate amount of proofs related to the audit is to be collected by the audit team as a part of the auditing program in order to follow the appropriate systematic procedure of auditing the financial statements. The auditing process is carried out only if the account system of the client industry is evaluated by the team for example here it is the BSF limited. The accounting system is studied in detailed by the auditing team is the strategy followed on the clients tasks (Rbk, 2016). This at later stages are tested   by conducting control and other tests which are related to this process to make sure that all proofs are gathered in the given duration of time. At the end the audit team has to be sure of providing the evidence correctly about the client’s financial statements. The audit programs that are certainly recommended are as follows: Reports related to finance- on monthly basis Suggestions to be followed from the previous audits Proposing the financial balance at year end Reports to be sent to the required clients and list of funds needs to be received Predictive check on the account balance thoroughly Ledgers are maintained by the clients which are to be checked keenly and other related files The data from all the sectors should be matched after totaling the accounts The office accounts are to be linked to banks statements Number of transactions occurred should be verified and amount taken for the purpose is utilized accordingly or not should be checked The auditors from external team need to follow the entities regarding the irregularities on financial statements from the journal. The audit process is regulated using the journal from the department of accounting for accurate verification. The managing is enquired regarding the entries by the audit team and accordingly the funding is given (Cso, 2016). BSF has designed a success factor that the success in business is based on the development and research carried out. The uncertainty of research depends on the external factors. After attaining the success from such a research program then it can be taken for benefiting the needs of customers. The activities of research and development are to be carried out properly to get a success and the necessary targets should be identified. The targets which are in between should be executed depending on the budget allocated and the duration of time. BSF follows the journal guidelines to show the report effectiveness before marketing them (Audit.ucsf, 2016). The performance from the research that is undertaken newly by BSF is found to be quite complex but cost on research are given on daily basis of expenses and revenue. Collection of material and major equipment’s is given huge capitals (Rbk, 2016). The decision of fixing the funds is decided by the audit team as it has to be carefully tasked based on the requirements of work in the industry. The three entities that are involved in triple bottom line addendum are the environmental, social and economic production in the organization. For the audit to be in a signature process Spreckly has designed this system in 80’s and made a first approach. BSF limited is corresponding to this triple bottom line terms and standards hereafter. The credit’s for the work executed on the financial statements is appreciated (Gay & Simnett, 2000). Though the auditing process looks extended because of the procedure but the company management is pleased with the friendly approach environment and the respectful communication (PwC, 2016). The media reports that these rules are criticized by industries of other firms because of their diversion to the fish production company rather than the suppliers of food materials. This has made an attempt of getting food for next generations. It created a bias between the extremely poor and high people so the approach was not taken into account ( Gay & Simnett, 2000). On the progress of working on this account though the initial take off was not appreciated it was considered as better solution in the later stages. In the scientific research, the triple bottom line is considered to be the success measure but it is not really accepted by the auditor to sign off as they were reluctant to accept (Whittington & Pany, 2001). From the conclusions it is evident that auditor has to get convinced and sign off the document because of the huge information that is available and processed through the auditing process is correct. After performing the extensive research the information is given based on the conditions in the market place and the predictions derived from the situations are submitted. The management is provided with the patent value that is capable of in producing the efficient output in future (Whittington & Pany, 2001). The less availability of advanced technology is providing very less competition to the management and as the time progress it will change the opinion. There might be drastic change in regards to competition which is not exactly related to the market research (Gay & Simnett, 2000). After a proper understanding is created in the market then we can notice a great interest on the patent value in another one or two years or so (Gay & Simnett, 2000). The price is however fixed based on t he popularity of product in the market and its sales conditions. The management is extremely not worried as it can get back the value of it in the later stages after fine evaluation in the market. Audit.ucsf.edu. 2016.  Audits (Assurance and Compliance) | Audit & Advisory Services. [online] Available at: https://audit.ucsf.edu/audits-assurance-and-compliance [Accessed 11 Sep. 2016]. Cso.ie. 2016.  Chapter 5 - Audit, Assurance and Compliance Arrangements - CSO - Central Statistics Office. [online] Available at: https://www.cso.ie/en/aboutus/governance/corporategovernancestandard/chapter5-auditassuranceandcompliancearrangements/ [Accessed 11 Sep. 2016]. Isaca.org. 2016. [online] Available at: https://www.isaca.org/knowledge-center/research/pages/audit-assurance-programs.aspx?cid=1003563&appeal=pr [Accessed 11 Sep. 2016]. Gay, G.E. and Simnett, R., 2000.  Auditing and assurance services in Australia. Mcgraw-hill. PwC. 2016.  Points of view. [online] Available at: https://www.pwc.com/gx/en/services/audit-assurance/publications/regulatory-debate.html [Accessed 11 Sep. 2016]. Rbk.ie. 2016.  Audit, Assurance & Compliance. [online] Available at: https://www.rbk.ie/services/audit-assurance [Accessed 11 Sep. 2016]. Whittington, R. and Pany, K., 2001.  Principles of auditing and other assurance services. Irwin/McGraw-Hill.

Tourism company Essay Example | Topics and Well Written Essays - 3000 words

Tourism company - Essay Example Opening up of new routes by airlines and lesser restrictions to length of stay have further enhanced the capacity to travel. These have also made locations in developing nations more appealing due to the stretching of the currency of the developed nations being possible. International tourist arrivals in the year 1950 were 25 million. Figures from World Tourism Organization reported in July 2005 estimated that international tourism arrivals reached 763 million, an increase of 10% over 2003. The industry has created the drive for an insatiable need to travel and experience the unknown. The youth market is becoming more and more inclined to travel and being a very diverse community are willing to experiment in its holiday requirements. Forecasted to grow by 6% between 2000 and 2010, the 18-30 age groups has more disposable income than previous generations and are becoming more confident holidaymakers. The concept of a holiday has moved among this generation from "rest and relaxation" to "fun and frolic." As a new target segment, they are demanding more uniqueness in their holiday habits as well as more value for money as perceived by them. They want to enjoy a wider spectrum of activities while on holiday. With the growing proportion of youths, travelling independently and booking on-line, all the trends within the package market reflect these changes. The specialist youth brands are working hard to dispel the traditional aspects of this market and offer better standards of accommodation and more activities for this increasingly discerning group. The competition to tap this market segment is fierce often being necessary that the little extras may make the difference between the purchase of this package or the next. One of today's greatest challenges in customer experience management is to create and sustain a predictable and consistent level of service that is very important in the leisure and tourism industry. The advent of Club 18-30 Club 18-30 has been Britain's leading youth tour operator since 1965 and started life by taking 580 yuppies to the Costa Brava. Its original purpose when launched by the Horizon group was to fill unused night flight seats, and it did extremely well. Buoyed by its instant success, it was supported by the ILG group and during the 70's & 80's, established itself as being synonymous with youth holidays. When the parent company ILG succumbed to the Gulf War, it was re-established by a management buy out and re-launched as 'The Club'. It received tremendous support from the UK travel trade, overseas hoteliers, agents and representatives. In 1994, it reverted to its original name and sales soared from 20,000 at the re-launch to over 100,000 in just 8 years. Throughout the years, many different companies have owned Club 18-30 and in 1999, it became part on the Thomas Cook Group. Club 18-30 was first launched in Spain and in the United Kingdom in 1965. It has since then established a significant reputation under that trademark in the youth holiday market. In the year, 2001, turnover of goods and services provided internationally under the Club 18-30 mark was in excess of 30 million. Extensive advertising under that mark on television, at the cinema, on the radio and in national publications at a cost of over 1 million helped promote this concept. In 2002, Club 18-30

Business Etiquette Essay Example | Topics and Well Written Essays - 2500 words

Business Etiquette - Essay Example Research evidence demonstrates that corporations are increasingly establishing joint ventures, building strategic alliances, and establishing direct investments. Successful and effective communication in an international business environment is necessary for business growth as Reynolds and Valentine (2011) have determined.( Lok & Crawford, 2004) Due to the globalisation of business it has become exceedingly important to have an exemplary cross and intercultural communication so as to gain competitive advantage. In current years, scholarly debates have been focusing on globalization of the economy and the diverse workforce that emphasises on appropriate business etiquette that leads to sustainable business relations across international business. Cook and Cook (2011) place premium manners of managers in public and professional while undertaking official duties. Other studies have highlighted that small business and upcoming entrepreneurs have started to invest heavily and competing in the international market. Recent developments show that many businesses are cultivating a global focus by sourcing, producing, importing, or exporting their goods and services around the globe, which makes intercultural communication and negotiation gain substantial prominence in the international business management. Further, international bus iness etiquette (the expected rules of behaviour for intercultural communication and management) has become increasingly important because of the mobility of people. Due to the different systems in politics and economy of the world, and the different history and cultural tradition. Sebenius (2002) points out that cultural difference can influence business negotiations in significant and unexpected ways. Negotiation is an important part of developing business in any market. (Xiaohua et al., 2003). The increasing globalization in the world and the increased mobility of people settling in foreign

The Greek Economy :: essays research papers fc

The Greek Economy Agriculture The Greek economy depends a lot on agriculture. One quarter of the Greek workforce is engaged in farming, and agriculture constitutes about 15% of the domestic production. Not much attention has been drawn on the agricultural sector of the economy. The farms are pretty small, the division of inheriting land has reduced the average size to 3,4 hectares (8 acres) and it is really difficult to use mechanised equipment efficiently. Yields are also low due to the dryness and erosion of the soil. Let's take a look at the yearly output of some major crops: tobacco 142000, wheat 2.6 million, tomatoes 1.9 million, oranges 780000, corn 2.1 million, sugar beet 1.9 million, grapes 1.6 million, olives 1.5 million, potatoes 850000 and cotton 222000. Livestock included some 10.8 million sheep, 3.5 million goats, 800000 head of cattle, 31 million poultry and 1.2 million pigs. Forestry and Fishing The Greek government owns the two-thirds of the forestland and has materialised her plans i.e. to replace the trees that were destroyed during World War II. About 2.9 million cu m of timber were annually cut in the late 80's and approximately the 75% of the harvest was hardwood. Fish exports are limited because of the widespread consumption of fish products within Greece. However in recent years thousands of tons of fish are exported each year, due to the ever increasing development of fish farms in the country. In the late 80's the annual catch totalled 135000 tons, from which 80% was consumed within Greece. Sponges are the main marine product exported. Mining Mining is of little importance to the Greek economy. We should mention though the annual output of minerals in tons: bauxite 2.3 million, iron ore 1.3 million and magnesite 884400. Also, about 279200 cu m of marble were quarried. Petroleum, salt, chromium, silver, zinc were also produced. Manufacturing Approximately one fifth of the Greek workforce is engaged in manufacturing, which contributes 18% of the annual gross production. The manufactured products include: food, beverages, tobacco, textiles, clothing, chemicals, cement and wine. Athens is the manufacturing center of Greece. Currency and Banking The national currency of Greece is drachma. The central banking institution is the Bank of Greece. The biggest banks of Greece are the National Bank of Greece, with 470 domestic branches and the Agricultural Bank of Greece with 420 branches. Foreign Trade Generally Greece spends each year much more on imports than it receives from exports. This "imbalance" is offset to a certain extent by tourist revenues and by remittances from Greeks living abroad. In the 80's the imports totalled 3 trillion drachmas and exports earned 1.5 trillion drachmas.

Secant Methods Application

SUBMITTED TO: sir sajid presentation on application of secant method April 16, 2013 MCS 1st sem ————————————————- ROLL # 31 to 40 SECANT METHOD * The  Secant  command numerically approximates the roots of an algebraic function,  f, using a technique similar to Newton's method but without the need to evaluate the derivative of  function. * Given an expression  f  and an initial approximate  a, the  Secant  command computes a sequence,  =, of approximations to a root of  f, where  Ã‚  is the number of iterations taken to reach a stopping criterion. The  Secant  command is a shortcut for calling the  Roots  command with the  method=secant  option Advantages of secant method * It converges at faster than a linear rate, so that it is more rapidly convergent than the bisection method. * It does not require use of the derivative of the function, something that is not available in a number of applications. * It requires only one function evaluation per iteration, as compared with Newton’s method which requires two Disadvantages of secant method * It may not converge. * There is no guaranteed error bound for the computed iterates. * It is likely to have difficulty if f? (? ) = 0.This means the x-axis is tangent to the graph of y = f (x) at x = ?. * Newton’s method generalizes more easily to new methods for solving simultaneous systems of nonlinear equations. APPLICATION OF SECANT METHOD 1. You are working for a start-up computer assembly company and have been asked to determine the minimum number of computers that the shop will have to sell to make a profit. The equation that gives the minimum number of computers to be sold after considering the total costs and the total sales is 2. Use the secant method of finding roots of equations to find the minimum number of computers that need to be sold to make a profit. Conduct three iterations to estimate the root of the above equation. Find the absolute relative approximate error at the end of each iteration and the number of significant digits at least correct at the end of each iteration. 3. Today the most important application of secant method is to predicting the earthquake performance of structures. sozen has been credited with having developed progenitor procedures. 4. Based on the sinusoidal pulse width modulation technology and regular sampling  method, the switching time point’s calculation formulas  of  tangent  method  and  secant  method  are established.This paper analyses the precision  of  switching turn-on and turn-off time point, and compare these switching time points. Calculation results show that SPWM pulses generated by tangent  method  and  secant  method  are closest to the pulse generated by natural sampling, the THD is also smaller than by regular sampling. 5. Secant method is used to determine the optimal stage. ( maximize or minimize ) the problem or solution. Example You are working for a start-up computer assembly company and have been asked to determine the minimum number of computers that the shop will have to sell to make a profit.The equation that gives the minimum number of Computers ‘x’ to be sold after considering the total costs And the total sales is: Solution Use the Secant method of finding roots of equations to find * The minimum number of computers that need to be sold to make a profit. Conduct three iterations to estimate the root of the above equation. * Find the absolute relative approximate error at the end of each iteration, and * The number of significant digits at least correct at the end of each iteration.

The Berlin Patient Timothy Ray Brown - 1431 Words

The Berlin Patient Timothy Ray Brown, gained his title as â€Å"The Berlin Patient† after being the first man successfully cured of HIV (human immunodeficiency virus) in 2008, Berlin. Brown has been battling with HIV for 11 years with antiretroviral drugs since 1995 when he was diagnosed. Then in 2006, he was being diagnosed with acute myeloid leukemia, another disease that would put his life in danger. Acute myeloid leukemia is a type of cancer that attacks the bone marrow and spread to blood.[9] To treat his new deadly disease, Brown has tried radiation and chemotherapy which both did not seem to be successful in helping him. In 2007 and 2008 he made the decision of going for a bone marrow transplant. Brown’s oncologist has chose a bone marrow donor with a genetic mutation known as delta 32 which is found in 1 to 2 percent of the people in Northern Europe. For people with the delta 32 mutation, they are very likely to be immune to Smallpox, the Bubonic Plague and resistant to HIV and A IDS. [10] Focusing on how HIV is prevented by this mutation, HIV virus usually enters a cell through the cell’s CCR5 receptor and fuse into the cell that will eventually divide itself and spread throughout the patient’s body, infecting the patient with cells that is infected with HIV viruses. With the delta 32 mutation, the entry of HIV is blocked due to their misshapen CCR5 protein. Immunity to HIV is only present to homozygous carriers for the delta 32 mutation on both genes. [11] [12] TheShow MoreRelatedVaccine For Hiv Happen On The Horizon By 2030924 Words   |  4 Pageshave been documented. One case in 2007, was a turning point for HIV research. Following a bone marrow transplant of HIV sufferer â€Å"Timothy Ray Brown†. 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Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services:Read MoreDeveloping Management Skills404131 Words   |  1617 Pagesspecialties in their occupations that possess less-structured tasks. They also cope more effectively with major organizational change, downsizing, and role stress and conflict (Armstrong-Stassen, 1998; Haase, Lee, Banks, 1979; Teoh Foo, 1997; Timothy, Thoresen, Pucik, and Welbourne, 1999). It also should be pointed out, however, that individuals who are more tolerant of ambiguity have more difficulty focusing on a single important element of information—they are inclined to pay attention to a