Features of Spoken Language free essay sample

In my casual discussion with the handyman, I have utilized a variety of communicated in language highlights, for example, abbreviations, support words and even ellipsis everlastingly then again, while bantering with my dad, I have utilized incognito glory so he comprehends me better. In Dalton I accept that communicated in language is unique in relation to composed language in light of the fact that most composed language Is Intended to be perused by somebody who is isolated from the essayist in reality. Accordingly to convey effectively, it must be significantly more unequivocal than communicated in language utilized in an up close and personal conversation.Although some composed classifications, for example, writings and messages are fundamentally the same as communicated in language, as a rule composed language is increasingly thick n the feeling that greater words are utilized In littler spaces and It additionally utilizes progressively subordinate provisions and has less excess words like kind of, similar to, you know, yes? which are overwhelmingly found in communicated in language. Communicated in language will in general be loaded with redundancies, inadequate sentences, remedies and interferences, except for formal discourses and so forth. Likewise, Writers get no quick criticism from their perusers, with the exception of in PC put together communication.Therefore they can't depend with respect to setting to explain things so there is more need to clarify things plainly and unambiguously than In discourse, aside from In composed correspondence between individuals who know each other well. Then again, discourse is typically a unique association between at least two individuals. Setting and shared information assume a significant job, so it is conceivable to leave a lot of inferred or in a roundabout way suggested. There are numerous variables that influence the manner in which I talk or my idiolect. I feel that I talk in a somewhat Informal manner and utilize a ton of slang jargon in my speech.This may be identified with my family foundation and furthermore in light of the fact that I originate from an under-chided position in the general public where individuals will in general spot a more prominent accentuation on con veying the message than concentrating on the introduction. Furthermore, my experience and way of life additionally influences my idiolect since, I originate from a normal regular workers foundation where, individuals are not officially taught, so they tend to utilized words that are not confounded in light of the fact that a people discourse generally reflects upon their education.My individual encounters likewise influence my idiolect as in I am an energetic individual and love games by heart. This will in general influence my jargon since I utilize a great deal of specialized terms which an uneducated individual probably won't see immediately moreover, I have just been going to class since year 5, this spots me in a troublesome position since I now and then can't discover words that coordinate my feelings since I have not been instructed up to a high standard.My companions additionally Influence my Idiolect since I will in general associate with individuals that have a comparative Intellect and Interests as me. This extraordinarily influen ces my jargon since we scapulars is incredibly influenced by my inclinations as well, for instance when I read a book; I will attempt to fuse the words into my discourse with the goal that I will have more broadness of words and dialect. I have recorded myself speaking with two distinct individuals that have various situations in the public eye and are likewise taught to various levels. This extraordinarily influenced the points that we talked about and furthermore influenced the jargon I utilized. In the casual transcript with the handyman we are talking about the substitution of a channel and a tap, then again the proper discussion with my promotion was tied in with setting off to a football coordinate. Both of the discussions follow Graces sayings as in the answers are short and have a decent way. In any case, the structure of the discussion is totally different in light of the fact that in one I am progressively agreeable and open up and in the other, I have to convince my dad so I have to utilize my best jargon so as to be manipulative.Whilst taking a gander at the transcript with the handyman in a casual circumstance, I promptly understand that I tend to talk and give recommendations while the other individual is as yet talking, this is obvious in the transcript on the grounds that the subject of conversation was extremely ordinary and didn't contain anything instructive so I felt that there was nothing for me to adapt so why not present a speedy response and concur with what the other individual is stating. This adds accentuation to the point that friends wouldn't fret in the event that they are cut in the middle of as a result of the casualness of the situation.It likewise proposes that the two companions share a bond as in they wouldn't fret and will pardon the other individual who has barged in what they were stating. This may propose that the individuals who for the most part utilize such strategies originate from a foundation where this is viewed as worthy though officially taught individuals or individuals with a higher situation in the public arena will typically hang tight for their chance until the other individual has completed the process of talking and follow the element of turn taking which is obvious in the proper transcript since it is viewed as inconsiderate to intrude. Individuals generally look downward on an individual who utilizes this strategy in light of the fact that the individual accept a higher keenness than the individual they hinder on the grounds that they dont hang tight for them to complete their sentence, individuals who utilize this quinine may likewise appear to be presumptuous or over-shrewd. As the circumstance was casual and loose, we could relate and shape an obligation of empathy where I don't should be excessively formal or utilize formal highlights, for example, Standard English since we can relate as far as foundation etc.This demonstrates the point that I had the option to effectively control my discourse contingent upon the circumstance and the individual who I am talking with. Notwithstanding having heaps of interferences, the casual discussion contains bunches of abbreviations and instatements, for example, l goat eave ASAP and LOL, that is amusing coos my companion goes to Copeland. This recommends the circumstance is exceptionally rushed and I have utilized this component in my discourse to decrease the time it takes to convey a message.By, utilizing ASAP in my discourse, I had the option to accentuation the hurriedness of the circumstance and was likewise ready to show carefulness of the adjustment in language after some time. I have utilized this element since I might want to fit in with the manner in which my companions address maintain a strategic distance from social rejection where nobody comprehends what I am attempting to infer. This component is widely utilized in my and the handymen idiolect for comfort since we might want to convey a more drawn out message in a shorter measure of time without losing the significance of the message.In formal that an individual is too apathetic to even think about finishing their sentence which may be seen as not being sufficiently certain. In any case, it shows that an individual knows and grasps change in the English language, for instance individuals who utilize Received Pronunciation, can be viewed as uninformed or ignorant of the progressions that English has needed to suit comfort.

Henry Thoreaus Where I Lived and What I Lived For and E.B. Whites Onc

Henry Thoreau's Where I Lived and What I Lived For and E.B. White's Once More to the Lake From the outset, Henry Thoreau’s, Where I Lived and What I Lived For, and E.B. White’s, Once More to the Lake, share nothing practically speaking. After a few readings; be that as it may, one can decipher that the two writers have a similar message. Despite the fact that Thoreau and White utilize incredibly various styles, the two of them depict nature as the least complex lifestyle. Thoreau composes a contentious exposition in the 1800’s attempting to convince society to â€Å"simplify† by returning to depending on nature rather than innovation (50 Essays pg. 417). White composes a 1900’s story about his visit to his youth lake where he amazingly finds how nature uncovers the embodiment of life. While Once More to the Lake by E.B. White is an inconspicuous depiction that analyzes nature to straightforwardness, Where I Lived and What I Lived For by Henry Thoreau is an obvious methodology in contrasting nature with effortlessness. Henry David Thoreau, a promoter of naturalism and independence, played out a trial so as to build up a hypothesis on the job of nature in the public arena. One of the results of this test is his exposition, Where I Lived and What I Lived For. Thoreau contends that mankind is excessively reliant on innovation and the legislature. â€Å"An legit man has scarcely need to check more than his ten fingers, or in extraordinary cases he may include his ten toes, and irregularity the rest,† (50 Essays pg. 417). Thoreau clarifies that individuals don't require instructive foundations to show arithmetic since nature has just given us the devices to get familiar with all subjects. Nature gives us our good judgment; along these lines, school is superfluous. Where I Lived and What I Lived For additionally reprimands the way that humankind depends too mu... ....B. White both have a principle objective - to invert the visual impairment of humankind to nature. These creators use nature to clarify the quintessence of life. Individuals at present endeavor to acquire the most cash, the most food, the vast majority of everything. People started from nature yet it has gotten unfamiliar to society as a result of the way that man has subscribed to the financial aspects of the country. Henry David Thoreau states in Where I Lived and What I Lived For, â€Å"simplicity, effortlessness, simplicity,† (50 Essays pg. 417). E.B. White’s Once More to the Lake is a case of what nature can never really man. He dealt with his own mortality at the lake. White at that point started to value his life and its effortlessness. These two expositions unintentionally go inseparably where Thoreau characterizes and White represents. Thoreau and White both contrast nature with regular day to day existence, however at various limits.

Extraordinary means of treatme Essay Example For Students

Unprecedented methods for treatme Essay Unprecedented methods for treatmentFor numerous years now there have been individuals who focus their lives on concentrating on debilitated patients needing their consideration. There have likewise been numerous specialists who spend their lives creating methods to assist keep with peopling alive to the extent that this would be possible, in any event, when the individual potentially ought to have kicked the bucket a characteristic demise quite a while prior. Does this make what the specialist is fouling up? Doesn’t the patient merit an opportunity to carry on with the longest and fullest life they conceivably can?These questions must be burdened the advantages of the treatment versus the weight of the treatment. It might draw out life yet will it make the existence better or simply extend the enduring that the patient needs to experience. These and numerous different contemplations must be considered so as to guarantee the best choice for the patient. Cash can likewise be a f actor in remarkable treatment. A few people can’t stand to have their friends and family in an emergency clinic for exceptionally long particularly in the event that they are in a trance like state or other extreme ailment, and probably won't have the option to bear the cost of a drawn out medical clinic bill. Additionally if there is an extremely remote possibility of accomplishment with the methodology it may not merit attempting to spare or safeguard the life of the patient. Now and then you may need to take the individual’s sentiment on the medications exhortation. In the event that they can give an able choice shouldn’t it be utilized to decide if to go on further with the treatment. In the event that unprecedented methods are not offered and the patient gradually passes on, can the specialist simply sit and watch and not attempt and spare the patient. Is it not the doctor’s obligation to attempt to spare that persistent? At the point when a specialist moves on from clinical school they make a vow, in this vow they state to save all life. So who should they remain consistent with, should they amazing the desires of the patient regardless of whether they are to quit dragging out the life, or should they remain consistent with the vow they took and protect the life of the patient. My perspective on what are uncommon methods is quite obvious. Anything treatment or machine used to carry out a responsibility for a human that was once or ought to be automatic, for example, breathing, or moving of blood. I additionally imagine that in certain circumstances taking care of cylinders can likewise be viewed as phenomenal methods or treatment if the patient is sluggish or has a sickness where they truly can't swallow. So this day and age the inquiry is no longer would we be able to spare this individual, yet should we spare this individual. Is it ethically option to do as such, or does it encroach on the privileges of others and the patient. On the off chance that we have the innovation why not use it to better the lives of the individuals who are in affliction however. Be that as it may, the entirety of this new innovation could turn the craft of living, into the study of living. Yet, with numerous other clinical strategies, there is no obvious set in stone, there are numerous elements that can change the conditions.

mans obsession with objects essays

keeps an eye on fixation on objects expositions As indicated by Carl Marx man produces lifeless things so as to feel satisfied. Man produces not by need yet decides to deliver as a methods for self-articulation. In Marxs hypothesis of alienated work he focuses on the effect that the entrepreneur method of creation has upon the resource laborer. The effect being that through the cutting edge association of work man gets isolated through the advanced association of work, he gets distanced from his normal self. An individual accepts that the items expended mirror their character. We see are selves as what we own. The modern unrest realized American s drive to acquire through extension. Extension comes through creation. Prior to the modern unrest, the more factor was as yet present. Individuals needed all the more then what they previously possessed. Americans accepted there was chance to do what ever they needed. Americans lived with the wilderness attitude that there was in every case more to acquire. To acquire this more, individuals needed to depend on their own gifts since a people rewards were taken to be carefully proportionate to his works. (Disgraces pg.57) Expression of ones character was dictated by a people capacity. This attitude doesn't remain constant in present day industrialized society. The vast majority don't make all that they own. In addition to the fact that we buy unoriginal artworks made by an organization; individuals are done making their own items. Or maybe, an individual has just a little part in the making of an item. A vehicle for instance, is made by various individuals all making an alternate showing for that one vehicle. The stray pieces may originate from one organization, the outfitting from another. Individuals are continually taking care of off each other to make an item. One man alone doesn't manufacture a whole vehicle without any preparation. In this manner, nothing we make is our own. This reality has made a difficult w... <!

What We Learned From the 2018 AP Exam Results

The College Board's Newest Data Gives New Insight into Who's Taking AP Exams The results are in and it’s clear that AP testing in the US is on the rise! The College Board’s recently released data on 2018 AP Exams indicates that more students are taking AP exams and achieving successful scores. For students who are currently studying for AP exams or considering sitting for a test in the future, reviewing this data is an excellent opportunity to discover more about AP testing and how the exams are evolving. Keep reading to learn more about the takeaways from The College Board’s data and to get a glimpse at what the 2019 and 2020 AP testing seasons may have in store for students. AP Data OverviewAccording to College Board, a 10-year analysis of AP Exam testing indicates that there has been a 65% increase in students sitting for these exams. Honing in specifically on the class of 2018, roughly 38.9% of the students took at least one AP Exam and 1.24 million U.S. high school graduates completed a total of 4.33 million AP Examinations. Of these 4.33 million AP Exams, 30.8% of test takers used fee reductions, indicating an increase in low-income students taking exams. Not only have AP exams become more accessible, but the score quality has also increased. 23.5% of students in 2018 scored a 3 or above on their AP test, versus just 15.3% of test takers in 2008. AP DemographicsWhile there has been an increase in minority students participating in AP Exams, there is still a long way to go when it comes to increasing AP test taking rates in underrepresented students. To address this, the College Board has launched a new initiative called Expanding AP Access, which will create additional resources for students. Additionally, the registration date requirement was moved to November 15, 2019 for the May 2020 exams. This transition from the former spring enrollment schedule will give more students the opportunity to consider and sign up for exams that interest them. AP Capstone ExpansionSince its launch in 2016, the AP Capstone has become incredibly popular: the number of students participating nearly tripled since the exam’s debut. The capstone program was developed to mirror college-level work by taking an interdisciplinary approach and requiring skills such as critical thinking, research, collaboration, and time management. In 2018, the availability of the course increased by 63% from the prior year, allowing more students to participate across the country. This project seems to be favored by female students, given that 61% of capstone test takers identified as such. AP Computer Science GrowthComputer Science is another AP Exam with a major upward trend. Foundational computer science encourages all students to explore how technology impacts daily life, no prior coding experience required. Overall enrollment increased by 135% from 2016 and underrepresented groups, including Black/African Americans, Hispanic/Latinos, rural students, and female students all saw significant gains in test taking rates. Based on the data, it’s evident that the College Board is working to increase AP test taking access and develop innovative initiatives and courses. If you’re looking to up your own AP involvement, our team of expert tutors can help you prepare for each exam effectively.

The House of Usher A Window to the Soul - Literature Essay Samples

In â€Å"The Fall of the House of Usher,† the phantasmagoric setting Poe creates not only serves as an exquisite background for the story, but also gives the reader insight into the mystery of the characters. Through Poe’s descriptive personification, the physical state of the mansion becomes representative of the mental state of the family of Usher and its individual members, granting the reader a glimpse into their enigmatic characterization. Throughout the story, the author gives many clues as to the meaning behind the elaborate, despondent setting, but the reader is assured of its connection with the characters by Roderick himself. The narrator tells us that Roderick felt, â€Å"an influence which some peculiarities in the mere form and substance of his family mansion, has, by dint of long sufferance, he said, obtained over his spirit,† (Poe 73). The words form and substance are used, implying that the mansion’s physicality is not the only aspect w hich affects Roderick. On a superficial level, the general decrepit nature of the grounds causes a despondency to come over Roderick, as it similarly does, to a lesser degree, over the narrator himself. However, there is a deeper connection here between the house and Roderick that the narrator does not, and cannot share in. The reader sees that the narrator’s description of the house and his description of the man share great similarities. The mansion has â€Å"bleak walls† and â€Å"vacant eyelike windows† which directly mirror the deathly countenance of Roderick (Poe 70). This personification of the mansion serves to make the connection between the house and the character abundantly clear. Initially, Roderick may have adopted those attributes of the mansion in which he lived, yet as the metaphysical link between the two forms grew in strength, the house in turn began to adopt attributes which became manifest in Roderick’s mind. With this connecti on thus established, the author goes on to give clues as to the mental state of the family members and, from that, foreshadows the end of the narrative. The narrator remarks that, â€Å"there appeared to be a wild inconsistency between [the mansion’s] still perfect adaptation of parts and the crumbling condition of the individual stones,† (Poe 71). Here, the individual parts are representative of the members of the family of Usher insofar as they still make up a House of nobility, but their personal stability is unreliable. Thus foreshadowing is employed when the question is raised: how long can a building stand if each of its stones is weak? How long will it take for the insanity of the individual members to bring down the entire family? Similarly, as the house is representative of Roderick himself, the parts of his mind are crumbling and will not be able to support him much longer. The large crack in the house further points to the eventual downfall of the fami ly, a â€Å"barely perceptible fissure,† which runs the length of the house, (Poe 71). This further points to the mental state of the inhabitants of the house; one may even recall the term ‘cracked’ used to describe the clinically insane. Although at the beginning of the story, Roderick appears to be still whole in some aspects, participating in regular activities and ordering the affairs of his household, the manner in which he does them truly frightens the narrator. This strange effect is manifested in the mansion, as the narrator says, â€Å"I still wondered to find how unfamiliar were the fancies which ordinary images were stirring up,† (Poe 72). The narrator has seen grand houses and curiously adorned rooms before, but the particular combination of these attributes is what strikes fear in his heart. The reader can also see that the combination of the ordinary actions of Roderick hint to his fearfully unstable state of mind. In the very room whe re Roderick waits upon his guest, the same parallel exists. There â€Å"many books and musical instruments lay scattered about, but failed to give any vitality to the scene† (Poe 72). Although Roderick paints and reads, these activities do not inspire life within him. His mind remains in the clutches of death and chaos despite the stimulation of the arts. These faculties, while made useful in a physical sense by Roderick, are not utilized fully to incite his passions just as the books and instruments do not keep the somber pall from encompassing the room. His mind has sunk to a level of such peril that no dosage of art can repair it.At the conclusion of the story, weather further solidifies the notion of mental instability, while the collapse of the house at the conclusion fulfills the foreshadowed fall of the family. As the deranged Roderick appears in the narrator’s bedchamber, he throws open the window to the raging tempest without. The narrator remarks in te rror that, â€Å"a whirlwind had apparently collected its force in our vicinity; for there were frequent and violent alterations in the direction of the wind,† (Poe 79). As Roderick throws open the casement, he symbolically embraces his own insanity. The violent storm that threatens the very foundations of the house parallels the chaos and madness that has been haunting Roderick throughout the tale, the same madness which threatens to destroy him. As the Usher twins fall to the ground in death’s embrace, both the victims of passionate fear, the mansion crumbles around them. The narrator, fleeing, says, â€Å"my brain reeled as I saw the mighty walls rushing asunder,† (Poe 82). The fissure and the individual crumbling stones coupled with the raging storm become too much for the structure to bear, and it collapses into the tarn. With both Ushers lying dead, the family is no more, and the connection between them and their House becomes explicit as it too fal ls into oblivion. Without looking to the setting, the characterization of the Ushers is mysterious at best. Poe gives the reader a parallel that is crucial to understanding the motivations and metal state of his characters. The formal element of setting in this story serves much more than as a background or context for the plot. In many ways, the setting and the characterization aid each other, each making the other richer and more complex.

The American Presidency Evolution in Time Essay examples

The American Presidency: Evolution in Time The American Presidency is undoubtedly one of the most widely recognized popular icons throughout the world. Although to most foreigners or those who have never resided in the United States or know little of its history, the executive branch of government may seem to be as dull and unyielding as the rest of the American politics, for those few rare individuals who have taken the time to examine and closely scrutinize this office of the American political system and its recent history, quite the opposite will be said. Unlike Congressional or local elections where typically a number of individuals of the same ideological background must be elected in order for a particular issue to be†¦show more content†¦Roosevelts pledge to his constituents as well as his political prowess and strong-willed demeanor placed hopes in the hearts of Americans. On the eve of his inauguration night alone, Roosevelt told the nation that `the only thing we have to fear is fear itself and promis ed effective leadership in the crisis (Rosen). Furthermore, throughout his four terms in office, FDR sensing that the American people needed guidance as well as comfort continued to aggressively lead the United States out of the Depression and later on persisted with his unique style of leadership as he was forced to take his constituents to war. During his time as president, Roosevelts America was in a crisis and like most other nations throughout the world, in the same predicament; it thirsted for an exceptionally good leader with a superior moral compass and determination that was willing to take charge and point the way to a brighter future. Following the end of World War Two (WWII), the United States as well as much of the western world was thrust into the escalating crisis which came to be known as the Cold War. As this new threat emerged looming over the United States and its NATO allies, Americans again developed a need for strong and decisive leadership in the executive office. With the elections of former WWII General Dwight D. Eisenhower and later on the young and handsome John F. Kennedy,Show MoreRelatedPresidency as an Institution1265 Words   |  6 PagesThe Presidency as an institution Both the administration of Carter and Reagan were shaped by the Cold War in the aftermath of Watergate. Watergate created cynicism of the government, which in turn made governing difficult both intentionally as well as improvisational because the institution of the President was seen as acting in the best interest of itself. President Jimmy Carter and President Ronald Reagan both had their difficulties as President. Carter had terrible problems with economics asRead More Presidency as an institution Essay1239 Words   |  5 Pages The Presidency as an institution Both the administration of Carter and Reagan were shaped by the Cold War in the aftermath of Watergate. Watergate created cynicism of the government, which in turn made governing difficult both intentionally as well as improvisational because the institution of the President was seen as acting in the best interest of itself. President Jimmy Carter and President Ronald Reagan both had their difficulties as President. Carter had terrible problems with economics asRead MoreChange: Racial Tensions Since Obama’s Presidency1402 Words   |  6 Pagestensions are a prominent issue in today’s society. Barack Obama being the first elected African American president has led America to a cultural evolution. As our country grows in diversity everyday it is important for citizens to recognize the change in racial tensions across the nation. 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On June 17,1972, American politics changed forever, leaving many Americans questioning their leaders and looking deeper into the presidency of their country. That Saturday morning, several burglars were arrested inside the office of the DemocraticRead MoreDarwin s Theory Of Evolution1519 Words   |  7 PagesDarwin’s natural selection and his theory of evolution. In which case, we would learn about his research in figuring out how life evolved; the vast amount of data he has collected based on his observation of plant life and animals, and even the â€Å"Origin of Species† published by Darwin himself in 1859, explained many possibilities of how evolution took place. So then why do Americans find evolution to be suspicious in terms of science? Darwin insisted that â€Å"evolution is a theory that is based on facts gathered

Descriptive Essay About Vacation - 1179 Words

What comes to mind when I say the word, â€Å"vacation†? According to Merriam Webster, vacation is â€Å"a period of time that a person spends away from home, school, or business usually in order to relax or travel†. My family (my mom, little brother, my grandmother, and I) take a vacation every summer to relax and have fun in the sun. Our destination and vacation spot this particular year, 2016, was the beautiful city of Panama City Beach, Florida. Little did I know that what could have or should have been a wonderful time for fun and relaxation with my family would easily turn into one of the worst experiences of my life. Now, you might be thinking sharks. Oh no, not sharks; to me this was far worse than meeting up with a shark. My vacation†¦show more content†¦All of a sudden, I discovered a huge mound of sand in the water. I climbed up on it, and still the water came up to my knees. At that moment, I was king of the mountain of sand. Caden was pla ying in the water close to me, and he could barely stand up because the water was so deep where he was. Unsure why the water would be so uneven when we were so close together, my mom get worried and decided she would come out and join us. My mom turned and looked toward the beach to make sure that the warning flag was still green which means that it is safe to go in the water. Yes, it was still green. When I decided that I no longer wanted to be king of the sand mountain, I told Caden that we should head to the shore. Then, all of the sudden, without any kind of warning, it happened! I tried to head to the shore, and to my surprise, I could not move forward. My legs and hands were trying desperately to get me to the shore, but I just kept being pulled back by what I now know was an under tow or rip current. The harder I tried to go forward, the more I was pulled back. Caden also tried to get to the shore, but he was stuck and could not move forward wither. If he tried to go forward, he was pulled backward, too. My mom tried to help us. She could not do anything either and became stuck trying to help us. We were all three stuck and could not get back to shore no matter how hard we tried or what weShow MoreRelatedDescriptive Essay About Vacation1188 Words   |  5 PagesAs our children were growing older, we realized this year was probably our last vacation with all of our kids. As such my husband, Mike and I decided to take our kids and our dog by canoe and kayak almost 200 miles down the mighty Makenzie River. Jennifer aged 17, Shelly 13, and Ricky 9, prepared for a week without phones, stores, or television. Our plan was to canoe from Fort Simpson to Wrigley. Wrigley was the end of the road after the Mackenzie Highway. It would be an incredible family adventureRead MoreDescriptive Essay About Vacation992 Words   |  4 PagesIt was a few days before our plane left for Cancun, Mexico. I was going on vacation for my parents tenth anniversary. I also got to go with some of my friends who were, Trent Gleeson, Luke Bader, and Josh Hagedorn. My friends and I all played football and we were going to miss a couple days of camp and weights so we planned to use the gym at the resort. We were all packed and so excited to leave in the morning. We woke up super early so we could be some of the first people in line. Once we arrivedRead MoreDescriptive Essay About Vacation1042 Words   |  5 PagesThen grab our boogie boards. We are ready to have a spectacular day out on the beach by the ocean. I was on a vacation in Gulf Shores of Alabama. My family and our family’s good friends the Buxengards were all there together. There are three kids in the Buxengard family, two boys and a girl. One of the boys is my age. His name is Aaron. We spent a lot of time together throughout the vacation. Our favorite thing to do there was jumping and riding the ocean waves. Which is what we were going to do nowRead MoreDescriptive Essay About Vacation842 Words   |  4 PagesOctober 2017 Narrative Essay The air was filled with salt and warm sunlight. The waves were crashing against the Hawaiian sand causing a beautiful and relaxing sound. With flapping wings and squawking noises, seagulls were stalking tourists in the search of food. The soft, hot sand was soothing to the touch. The palm trees danced in the swaying wind and the aroma of distant barbecues and sunscreen wafted in the air. As a native Floridian, the thought of a Hawaiian vacation was appealing. Hours ofRead MoreDescriptive Essay About Vacation1373 Words   |  6 Pagesthis is what our vacation would be. Days of pure relaxation. Sadly that wasn’t the case for us. Tropical storm Cindy decided she was going to settle right over the Gulf of Mexico, and target mainly Destin Florida for a week. I would soon realize that vacations are not about the location, but that this is time to be carefree in the world, and just enjoy time with family. One Hundred and seventy six, fifty three, twenty eight, ten, one. I started my countdown five months before vacation. When June 18thRead MoreDescriptive Essay About Vacations1824 Words   |  8 PagesThe boring summers had already made their way in my boring life again this year. But this time it was the worst summer in the history of worst summers. The vacations of St. Stevens School always started early but this time it was planned one week before the time. I woke up and turned my face towards the clock. The minute hand showed me that I still had twenty five minutes to sleep but I somehow made my way out of bed and headed towards the washroom. I caught my glimpse in the mirror once I was holdingRead MoreDescriptive Essay About My Summer Vacation1300 Words   |  6 PagesIt was a beautiful day to try something new at Doheny State Beach in Dana Point, California. It was a long year in fourth grade, and my family and I were excited to start our summer vacation. As we pulled our tra iler on the southbound I-5 freeway towards San Diego, I could see the temperature gauge on my father’s truck slowly dropping to the mid 70’s. We were in a packed car with my father, mother, older brother,younger sister, snacks and drinks everywhere, and me, entranced by the game on my brandRead MoreSummary Of Once More To The Lake840 Words   |  4 PagesIn his essay â€Å"Once More to the Lake,† author E.B. White reflects on experiences he has had throughout his life at a family vacation spot. Although he writes the essay as an adult, he focuses on many childhood experiences with his father at the lake, comparing them to experiences he is having at same lake with his son. White begins by recalling his first time at the lake. He examines the similarities and differences between the two generations of lake experiences through rhetorical techniques inRead MoreAnalysis Of O Connor s A Good Man 869 Words   |  4 Pagesgot from his reactions to her. Even the children did not seem to respect the old lady. O’Connor’s story was very descriptive. Throughout the whole story there were little descriptions of setting that enabled the readers to have a very clear image of the scenery in the story. After some research about the author and the story itself, I came to find that most of O’Connor’s stories are about spirituality, salvation, and morality. From the information on Wikipedia, I found out that she was Catholic. ThisRead MoreLove in Anton Chekhov’s The Lady with the Dog Essay example1542 Words   |  7 Pagesand his love interest Anna, are given the emotional freedom to feel love toward one another. This freedom is the driving force in the story which represents an escape from their unhappy lives. Chekhov tells the readers about the forbidden love between two people during vacation through evaluation of the point of view, the setting, and the characters of â€Å"The Lady with the Pet Dog.† The definition of point of view is the vantage point from which the story is told. The narrator of â€Å"The Lady with

A Report On The Burning Of Fossil Fuels - 1922 Words

PART B Introduction A fuel is something which is burned to produce heat or power to be used as energy. Most energy is made by the combustion of fossil fuels. Fossil fuels are formed over millions of years from organic matter such as plankton and plants. When a combustion reaction occurs carbon and hydrogen react with oxygen in air to produce carbon dioxide (CO2) and water (H2O). During this reaction heat is released which amplifies the reaction further, exothermic. The burning of fossil fuels is responsible for many environmental issues, such as global warming because the emissions are trapped in the atmosphere, therefore increasing the heat. Petrol is clean burning because the hydrogen and carbon combine with oxygen when the fuel burns to produce carbon dioxide, carbon monoxide and water. There may be small quantities of other chemicals in fuels to reduce the build-up of carbon in car engines. The chemical composition of pentene is C5H10 and has a double bond on the first carbon. Refer to Diagram 1. Ethanol is made from a renewable source and does not harm the environment in any way. E10, containing 10% ethanol has an octane rating of 94 or 95. Although E10 will make the vehicle run better, it will be consumed faster because it does not contain as much energy. The chemical composition of ethanol is C2H5OH. As shown in Diagram 2. But because E10 if only 10% ethanol the other 90% will be pentene (as shown in Diagram 1). This is because E10 is mixed with petrol. There areShow MoreRelatedFossil Fuels Are Bad For Our Environment889 Words   |  4 PagesFossil fuels are bad for our environment, and in a economy that is struggling, there is no point in pouring billions of dollars a year into an energy source that is killing our other resources. This kind of spending and reckless destruction of our environment will eventually have to stop. The question is, when it does what will we do? There are many other forms of alternative energy that are accessible to us right now. These energy sources will eventually have to be used in the place of burning fossilRead MoreRenewable Sources Of Energy Effectively Replace Fossil Fuels Essay1614 Words   |  7 PagesAlternative energy Can renewable sources of energy effectively replace fossil fuels? Can renewable sourves of energy effecticely replace fossil fuels? Is the question of the century.the answer to this question could profouldly change the world, it could put us In a new era a one for the better. But due to the largest oil and gas companies exxon mobil, royal dutch shell, bp, Sinopec and bureaucracy the steps are not being taken to insure our future. The government is corrupted, State officialsRead MoreIntergovernmental Panel on Climate Change1404 Words   |  6 PagesAccording to the reports of the Intergovernmental Panel on Climate Change, the people have to cut about 90% of the use of fossil fuels worldwide to have a slim chance of stopping Global Warming. If the people have anything less than the percentage given, Global Warming will not stop. As of now Global Warming is a big issue throughout the world. Some say Global Warming is just a myth to scare people and it’s just a natural cause, but there is proof that Global Warming is a fact and that the ma inRead MoreGlobal Warming And Climate Change1215 Words   |  5 PagesWhile many scientists and experts are investigating for a solution, this disastrous phenomenon has been aggravated over time by human activities. Global warming was first introduced when Svante Arrhenius, a Swedish scientist, claimed in 1896 that fossil fuel combustion may eventually result in enhanced global warming. Also, an American geologist, Thomas Chamberlin supported Arrehnius with a calculation that human activities could make the earth warmer by adding carbon dioxide to the atmosphere. HoweverRead MoreGlobal Warming And Its Effects976 Words   |  4 Pagesof different aspects as the burning of fossil fuels, agriculture activities, deforestation and the growth of population (2007). These greenhouse gasses are endangering important and necessary aspects of life and its consequences will affect each one of us. The primary greenhouse gas in earth’s atmosphere responsible for the most global warming is carbon dioxide (CO2). According to the Intergovernmental Panel on Climate Change (IPCC) on the same national geographic report, other contributors includeRead MoreGlobal Warming, Causes and Solutions771 Words   |  4 Pagesupper atmosphere directly, caused by human burning fossils fuel, industrial farming and deforestation activities. Resulting in increase in earth temperature, sea- level, shrinking ice sheets, glacier retreat so on. The evidence that support the human cause is plentiful and powerful, but few can support for the issue that global warming is a natural part of the Earth’s climatic change. Global warming is caused by human activities by burning fossils, using automobiles, revolution industriesRead MoreHuman Activity Is Responsible For Our Current Warming Trend1598 Words   |  7 Pageseconomic advances from the 19th century Industrial Revolution. During this era, fossil fuel use accelerated the changes we see today in agriculture, manufacturing, and power (Schuldt 2014:237). According to Mann (2009:124), fossil fuels such as oil, coal and natural gas supply most of the energy needed to fuel the cars we drive, and generate electricity for industries and households. Unfortunately, the burning of these fossil fuels puts too much carbon dioxide into the air. This in turn, increases the numberRead MoreWhat Does The Petroleum And Biodiesel?1469 Words   |  6 Pagesconstant global use of fossil fuels. Increasing fuel prices and the high cost of fuel imports have caused the issue of depleting Crude Oil supplies to become a global concern. Determining whether Biofuels deliver benefits over fossil fuels requires thorough investigation into factors such as direct and indirect inputs and outputs for their full production and life cycles. Throughout this report current and well supported public data will be presented on focusses covering; fuel prices, production plantRead MoreHuman Activity Is Responsible For Our Current Warming Trend1471 Words   |  6 Pagessocial and economic advances from the 19th century Industrial Revolution. During this time, fossil fuel use accelerated the changes we see today in agriculture, manufacturing, and power. For example, fossil fuels such as oil, coal and natural gas supply most of the energy needed to fuel the cars we drive, and generate electricity for industries and households. Unfortunately, the burning of these fossil fuels put too much carbon dioxide into the air. This in turn, increased the number of greenhouseRead MoreIs Global Climate Man Made?1491 Words   |  6 Pagesthat will be on Earth in the coming decades. Global climate change is caused mostly by current human activ ities. This can be proven through the greenhouse effect, as humans are constantly adding heat to Earth by exhaling carbon dioxide and burning fossil fuels. The role of the greenhouse effect is believed to be the main cause of global warming. The greenhouse effect is the process of trapping heat in our atmosphere from Earth to Space. According to NASA, gases that do not respond to physical or

The Dystopian Warning in Ray Bradburys Fahrenheit 451

The typical utopian world that people dream of consists of freedom, equality and political order. Dystopian fiction, however, is only the illusion of a perfect world. In reality, a dystopia is the complete opposite of a utopian society. It is commonly written to warn the reader of what might come if a certain way of life continues. In Fahrenheit 451, Bradbury predicted many issues that plague society today. The larger societal and individual issues Bradbury warns against are the consequences from the lack of social interactions, the spread and focus on technology, and the rise in violence. When it comes to social interactions in Bradbury’s world, people tend to avoid discussion and other normal contact with one another. This lack of communication can be evident in modern day as well. In a conversation at the beginning of the novel, Clarisse tells Montag, â€Å"‘I’m antisocial, they say. I don’t mix’† (29). However, Clarisse is truly gregarious as she converses with her family and Montag while other people avoid people.Society pegs her as different and strange. In today’s world, people are more absorbed with their own lives than the lives of the people that surround them. Even with social networking, there is less face-to-face contact. It has become normal to communicate over the internet and other networks instead of speaking in person. Clarisse is the oddity in her world. Montag explains to Mildred what Clarisse was like, â€Å"‘But Clarisse’s favorite subject wasn’t herself. It wasShow MoreRelatedFahrenheit 451 By Ray Bradbury1200 Words   |  5 Pagesauthors are able to create work that speaks to their observations and views on society and its functions. In the book Fahrenheit 451, Ray Bradbury incorporated the corruption of the society in which he lived in into the dystopian society created in his book. Fahrenheit 451, a fictional book about a protagonist’s attempt to overcome a dy stopian society’s corruption, was written by Ray Bradbury while living in 1950’s America. The book focuses on themes of censorship, and illustrates the effects of whenRead MoreFahrenheit 451 Analysis798 Words   |  4 Pageslike fiction, but dystopian novels carry lessons that are more real than you would think. Ray Bradbury’s Fahrenheit 451 is no exception. Bradbury had quickly gained global recognition from his stand out dystopian hit that makes controversial social commentaries. Some of the commentaries he touches upon the topics of censorship and social conformity. All of which are demonstrated through the strategic use of demanded conformities and the dystopian setting. Overall, In Fahrenheit 451, Bradbury commentsRead MoreFahrenheit 451 by Ray Bradbury Essay569 Words   |  3 PagesEnjoy: Fahrenheit 451 is a book for a variety of people. The main age of when this book should be read is when a person is above the age of 14 years old. This book is recommended for ages 14 and up because of the content in which the story is told. Also the compression of this book is in depth and important to the making of our future. Ray Bradbury uses strong words that help build up the story. This book is a dystopian book written in the 1950’s and having the book takes place in the 21st centuryRead MoreCulture, Characters In Fahrenheit 451, By Ray Bradbury856 Words   |  4 PagesThe culture, characters, and theme in Ray Bradbury’s novel Fahrenheit 451 create an interesting dystopian novel that serves as a warning to future readers. The novel is set in the year 2053 and the main character Guy Montag works as a fireman. In this book they set fires upon books rather than put them out. When Montag is walking home one day after work he meets a teenage girl that will for ever change his life, Clarisse. Clarisse acts like a mirror to Montag making him question the culture ofRead MoreTheme Of Knowledge In Fahrenheit 451791 Words   |  4 PagesRebirth and a Journey Towards Knowledge The book Fahrenheit 451 by Ray Bradbury follows the journey of a ‘fireman’ who rapidly begins to find faults in his society. The story of this fireman, Montag, quickly became a staple of the dystopian fiction genre. To emphasize themes of rebirth and society’s battle between knowledge and ignorance, the author employs extensive allusion, potent imagery, and character development. The use of allegorical allusion is used by BradburyRead MoreSocial Darwinism in Fahrenheit 4512140 Words   |  9 PagesOutcasting in Fahrenheit 451 A variety of themes are addressed in Fahrenheit 451, most of which are prevalent to our current situation. Because of this, the book was originally banned for sending the wrong political message and having offensive language. Although there is much irony and humor in the fact that a book warning about the implications of banning books was banned, that topic of discussion has been well over mentioned to the point where the political and social message that Ray Bradbury wasRead MoreFahrenheit 4511858 Words   |  8 Pagesï » ¿Jhoan Aguilar Mrs. Armistead English III H (4) October 24, 2013 The Exhort of Fahrenheit 451 Ray Bradbury created the novel Fahrenheit 451 as a way to admonish future generations against social and economic trends that would emerge during the twentieth century. I. Introduction II. Reasons behind novel A. World events B. Personal events III. Economic trends of the nineteenth and twentieth centuries A. The economics of consumerism B. Economic effects on society IV. Social trendsRead MoreRay Bradbury s Fahrenheit 4511120 Words   |  5 Pagesclassify a dystopia, such as dehumanization, individuality suppression, and the ever-growing gap between upper and lower class. The United States is heading down the path of becoming a dystopian society. Citizens in the United States have the same general behavior as those in Ray Bradbury’s novel, Fahrenheit 451. This novel features a world where cars are fast, music is loud, and watching television is the main way to spend free time. People rarely make time for each other, rarely imagine and formRead MoreThe Transformation Of Society In Fahrenheit 451 By Ray Bradbury952 Words   |  4 PagesThe central message Ray Bradbury is warning his readers within the novel Fahrenheit 451 is the direction society is heading into failing themselves. The notability and progression of this theme is simple to see in todays society as the novel was written in 1953 and some of the predictions are not far off from what can be seen in the current time period. Within the novel, Bradbury plays on this theme by displaying the numb and sameness the technology in Montag’s society is causing its citizens.TheRead MoreFahrenheit 451 Comparison Essay1185 Words   |  5 PagesFahrenheit 451 Ray Bradbury’s Prediction of the Future TREVOR YOUNG Fahrenheit 451 is a dystopian novel written by Ray Bradbury that depicts a futuristic American society where books are banned and independent thought is persecuted. Bradbury uses his imagination to take a hard look at a world consumed by technology, and he presents predictions about pleasure, violence and anti-intellectualism that are alarmingly similar to the modern American society. Notably, in both societies people find

Auditing and Professional Practice

Question: Discuss about theAuditing and Professional Practice. Answer: 1. The Auditing standard of Australia AUS 202 states that the purpose of an Audit of financial report is to facilitate the auditor to express an opinion on the financial statement prepared on the basis of established financial reporting framework. For the purpose of performing the audit objectively and efficiently the standard has prescribed general principles of an Audit. It is mandatory for Auditor to act in accordance with the ethical requirement of CPA Australia and ICAA (Gray and Manson 2007). The fundamental principle of Audit prescribed by the standard are: Independence; Integrity; Objectivity; Competence and due care; Confidentiality; Professional behavior; Technical standards. An Auditor is required to encounter a number of threats while rendering professional services these threats may result in the non compliance of fundamental principles (Dogui and Heras Saizarbitoria 2014). The threat for noncompliance with fundamental principle may come from the following: Self Interest: The threat of self interest may arise due to financial or other interests. The self interest obscures the professional judgment and objectivity of the auditor. Self Review: The threat of self review arises when an Auditor is required to review or revaluate the judgment earlier made by him. It arises because of biases and prejudices of the auditor. Advocacy: The threat of Advocacy arises when the auditor promotes an opinion or position to such an extent that it compromises professional independence. Familiarity: The threat may arise from familiarity due to close relationship with client. It may compromise the auditors professional integrity. Intimidation: The threat of Intimidation may arise when the auditor is prevented from acting objectively. In the given case the Bolt Ltd has asked its auditor to analyze the potential accusation of steel pty ltd and to prepare a report on it. The Auditor was performing his duty but after reviewing a draft report the CFO has asked the Auditor to focus on sales and profitability and to avoid the analysis of cash flow. The fundamental principle includes independence but in the given case it can be seen that CFO is providing direction or judgment about the analysis to be made thus hampering the independence of the auditor. As the auditor is unable to analyze the situation independently this will affect competency with which an auditor functions. Therefore violation of one fundamental principle of independence will further lead to the violation of another principle of competence and due care. The objectivity principle requires the auditor to perform the work in such a manner that the quality of the work is not compromised. The suggestion of the CFO if followed will not only be violation of in dependence but it will also hamper the quality of work performed thus principle of objectivity is also violated. In the given case the threat to violation of fundamental principle is from self interest of the auditor. In order to protect the audit engagement the auditor may compromise on the quality of the analysis. The fundamental principle is at risk due to intimidation. In the given case the auditor was deterred from performing his task effectively thus violating the fundamental principles. In conclusion it can be said that the discussion with the CFO indicates that there is a threat to the fundamental principles of independence, objectivity and competence. This threat to the fundamental principles arises from self interest and intimidation faced by the auditor. 2.(A) In a business a manager or an executive is always engaged in making decision. The decision made by them affects various stake holders therefore it is very important that an ethical decision making process is followed. The American Accounting Association (AAA) Model puts forward an effective framework within which an ethical decision can be made (Craft 2013). The AAA model was developed from a report written by Langenderfer and Rockness in 1990 which has suggested seven logical steps for an ethical decision making (Thomas 2012). These steps are outlined below: The first step is to establish the facts or particulars of the case. In this step the process of decision making begins and therefore it is important to ensure that there is no vagueness about what is under consideration. The second step forms identification of ethical issue. This requires examination of the details of the case and determining the ethical matter that are at stake. The third step is to identify the norms, principles and values related to the case. This involves putting the decision making process in the context of social, ethical and professional behavior. The fourth step is to identify the alternative course of action. In this step every possible outcomes are considered whether appropriate or inappropriate. The fifth step is to identify the best course of action. In this step after considering all the option the best option is chosen. At this stage it will be possible to ascertain whether the outcome of the option is in accordance with the ethical principles. In the sixth step the consequences of the outcomes are determined so that implication of each outcome becomes clear in order to make the final decision. . At the seventh step the decision is taken. In the given case of Luke and Zane the AAA model can be used for ethical decision making the seven steps are given below: Facts of the case: In the given case Luke and Zane are two senior Auditors in atop audit firm. They work in a highly competitive environment and both are aspirant for the post of Audit Supervisor. In case of a particular job Zane was replaced and Luke was bought in for that assignment. After taking on the assignment Luke discovered that the main reason for replacing Zane was not that was provided but the true reason for replacement was that the client has made a complained against Luke to the Audit Manager. The client made the allegation that Zane was late at work and has failed to address various issues regarding. The Luke after verifying the work has found that Zane has performed an excellent work and suspected that the audit manger was misled by the client because of may be personal problem, between Zane and the client. Ethical Issue Involved: In this case the decision of Luke to use the hard work made by Zane in bringing out the issues which otherwise would have been overlooked by him is an ethical issue. It is an ethical issue because on successfully resolving these issues may help him in obtaining promotion by getting good review from customers. Norms: An Auditor is required to follow the ethical principles and professional behavior while conduction Audit. Alternative Action: The alternative course of action is that Luke can acknowledge the hard work made by Zane and should also inform the Audit Manager about the possibility that he has been misled by the client. Best Course of Action: If the principles of Auditing and ethical behavior is considered then it is best for Luke to inform the manager. As it is in accordance with the basic principles and ethical behavior. Consequences: If Luke considers decides to take credit of work done by Zane then he may probably receive a good review and promotion. If Luke decides to take up the matter with Manager then probably the clients intention to violate the basic principle of Independence could be bought to the notice of Audit Manager. Decision: keeping the Principles and ethical code in mind it is advised that Luke should inform Audit Manager about the work done by Zane. Further he should also inform about his doubt to the manager. B) The Mary Guy in 1990 has developed a list of ten core values for making ethical decisions (Shapiro et al. 2014). These values are: Caring; Honesty; Accountability; Promise keeping; Pursuit of excellence; Loyalty; Fairness; Integrity; Respect for other; and Responsible citizenship. Apart from the ten core values Gury also suggested five rules that integrate the values and help in ethical decision making (Lauesen 2012). They are: The first rule is considering the well being of others, including those are not participating. This rule puts emphasis on respect and caring for others. The Second rule is that actions should be as a member of a community and not just an individual. This rule emphasizes the core values of integrity, reliability, respect for others and responsible citizenship. The third rule is obeying the law by following the principles of integrity and responsible citizenship. The fourth rule is to question the basis of taking a decision. This will help to put emphasis on all values. Lastly in rule Five it is important to respect the other peoples custom but own ethics should not be compromised. It puts the emphasis on fairness, integrity, accountability and respect of others. The decision to inform the manager about the work done by Zane is in accordance with core value of outlined by Mary Guy. Further the decision is in accordance with the rules outlined by her therefore it can be concluded the decision taken will remain the same. 3. Listing of Two Key Assertions at Risk in Relation to Accounts Payable: There are two important key assertions at risks in relations to the accounts payable are as follows Searching for unrecorded accounts payable: According to Johnstone et al. (2013) the understatement in liabilities are usually at relatively high risk in relation to the completeness of assertions to search for the unrecorded accounts payable. One of the significant aspects in relation to the accounts payable are that the time frame from the balance sheet till the date of completion of fieldwork is estimated to assess the most important test in auditing for accounts payable. During the process of conducting the research for unrecorded accounts payable, the auditor is under obligations to search and select the transactions over pre-determined amount of dollar while inspecting for the supporting documentations of vendors invoice for all such transactions. The area of test which the auditor undertakes to perform the discovery of unrecorded accounts payable is primarily dependent on two important criteria which are as follows Assessing the degree of control risks The materiality of potential accounts payable balance in the financial statements. If the degree of assessed level of control risk for the completeness and valuation assertions is low, then the auditor may review low number of cash disbursement transactions for a determined period after the date of balance sheet, so that the length of review period is shortened up in order to exclude or reduce reconciliation of vendors invoice on monthly basis by undermining the records of clients. Assessing the reports obtained from the unmatched vendors invoice: All the goods and services which the entity received prior to the end of financial year under the indications of issuance report must include accounts payable at the end of the accounting period. It is the duty of the auditor to obtain from the clients those files for all the reports which has been received as unmatched with the invoice of the vendors. The auditor on the other hand should then inspect the receiving reports which are issued at the end of the accounting year in relation to the invoice of the vendors to determine if it has been included in accounts payable. In addition to these, if the client has not received the related invoice of vendors report, then the auditor must inspect to the clients purchase order or prior to the vendors invoice for identical items. The auditor on the event of unmatched reports could consider calling the vendor to determine the amount of obligations. Substantial Test to Obtain Sufficient Audit Evidence: For each of the assertions there has been one substantive test in order to obtain sufficient audit evidence which are follows Testing of clients bank reconciliation statement: The significant objective of determining the clients banks reconciliation statement is to substantiate the balance in conformity with the bank agreement with the help of clients cash accounting records (Waller et al 2013). The objective of the auditor is to obtain the reasonable assurance that the process of reconciliations items is necessary in determining the difference caused by the deposits during the transit process, outstanding cheques and other reconciling items. The auditor also needs determine that the items in the process of reconciliations should be authentic complete and must be treated accordingly. The extent of analyzing the clients reconciliations significantly varies depending upon the level of control risk. The auditor should recall three assessments to evaluate the level of risk such as low medium or high. A probable procedure for a client reconciliations are as follows; Comparing the amounts on the reconciliations with the sum totals in the bank statement, ledger balances along with the cash receipts and cash payments records, which consists of drawing up the comparison of the balance statement of bank in contrast to the amount confirmed by the bank (Srivastava and Kogan 2012). Testing and determining the clerical accuracy of the reconciliation process. Vouching of other Reconciliation Items in Order to Support the Process of Documentations. Considering the call for to investigate the outstanding cheques or other reconciling items which are yet to be cleared. Confirmation of bank balance: The auditor usually complies with the year ending cash balances through direct correspondence procedures with the entire bank with which the clients previously had accounts during that period. The process of confirmation procedure acts as a evidence that cash balance in the statement of financial determines the position of balance at the current date which is owned by the entity and it is not limited or committed (Badertscher et al. 2013). Audit evidence during the bank procedure of confirmations is provided by the AGS 1002 Bank Confirmation requests requests a bank to endow with self-regulating confirmation of the review of clients account balance. In addition to this, the information and the balances held by the bank on behalf of the clients also consist of instruments on treasury managements, securities and other vital documents. Under the audit procedures, there are two standard confirmation requests forms on banks has been created in compliance with the Australian bankers associations and are recommended for the use of auditors. Bank confirmations: The information obtained under this confirmation is related to the usual banking activities which are used to confirm the cash balance. Treasury operations: The information to be long-established or requested under the audit evidence verification is related to the treasury operations and utilization of treasury management instructions. Reference Badertscher, B., Jorgensen, B., Katz, S. and Kinney, W., 2013. Litigation risk and audit pricing: The role of public equity.Unpublished working paper, University of Notre Dame, University of Colorado Boulder, Columbia University, and University of Texas at Austin. Craft, J.L., 2013. A review of the empirical ethical decision-making literature: 20042011.Journal of Business Ethics,117(2), pp.221-259. Dogui, K., Boiral, O. and Heras Saizarbitoria, I., 2014. Audit fees and auditor independence: The case of ISO 14001 certification.International Journal of Auditing,18(1), pp.14-26. Gray, I. and Manson, S., 2007.The audit process: principles, practice and cases. Cengage learning EMEA. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Lauesen, L.M., 2012. Ethical Decision Making.Multidisciplinary Journal for Applied Ethics. Shapiro, J.P., Stefkovich, J.A. and Gutierrez, K.J., 2014. Ethical decision making.Handbook of Ethical Educational Leadership, p.210. Srivastava, R.P. and Kogan, A., 2012. Assurance on XBRL instance document: A conceptual framework of assertions.International Journal of Accounting Information Systems,11(3), pp.261-273. Thomas, S., 2012. Ethics and accounting education.Issues in Accounting Education,27(2), pp.399-418. Waller, W.S., 2013. Auditors' assessments of inherent and control risk in field settings.Accounting Review, pp.783-803.

Discusses About Shadow Broker Organization â€Myassignmenthelp.Com

Question: Discusses About Shadow Broker Organization? Answer: Introduction: A group of mysterious hackers is seen to be involved with the dealing of malware and hacking tools that is an associated tool used by the National Security Agency (NSA) of America. This topic of secrecy and controversy regarding the tools that are involved with the National Security Agency (NSA), are exposed by the mysterious group involved in crime known as the Shadow Brokers. This report discusses about the nature of the problems that was caused by this group, the reason for its occurrence and the mitigation of such attacks in the future. Discussion: The Shadow Brokers are a group of hackers whose existence came in light in 2016, summer. These groups of hackers were involved in exploiting the resources obtained from information leaks associated with the National Security Agency (NSA). The exploited resources were used to target the firewalls of business enterprises, anti-viruses and products related to the Microsoft Corporation (Martin, Kinross Hankin, 2017). The Shadow Brokers are mainly informed with the main hack, which is termed as the Equation Group that is associated with operations of National Security Agency (NSA). Identification of the problem: In August of 2016, the group of hackers claimed to have stolen a cyber weapon from another hacking team, which was termed as the Equation Group. The cyber weapon was used by the National Security Agency (NSA). The cyber weapon involved provided the group access to the secretive files contained in the NSA. The group also led to hacking and exploiting secret information from software accounting to 1 gigabyte of information over a period of 8 months. This information was connected to the NSA (Sanger, 2016). The group also tried to sell the source code of particular information from NSA by using the online methods of auction. The auction was supposed to be transacted via the use of crypto currencies. However, the auction was an unsuccessful one. On April 2017 the most recent activity of the group of hackers, include a data dump. The dump of data accounted to 300 megabytes of data. The data associated made published reports of threats and vulnerabilities of the products of Microsoft. The Shadow brokers also claimed to publish hacked tools and resources from the CIA that was originally made to spy on the monetary transactions of people (Shane, Mazzetti Rosenberg, 2017). This led the group claim associated vulnerabilities in the Windows version of the Microsoft installed in the Swift bank. As, the software is used by multiple banks, the exploitation posed a grave threat to the banks all over the world. Reason of occurrence: The main reason for occurrence of these hacks is the presence of bugs and malware in a system. The government agencies are responsible to conduct spying and espionage operations on particular targets by getting close to their system. The method used by them is acquisition of vulnerabilities in its system due to presence of bugs in the system. Rather than informing the manufacturers about the presence of such malfunctions, they exploit them to get access to the system to conduct their operations (van Der Walt, 2017). This system led to the hacking of such amount from the government agencies. This led to the raising of questions about the security of the agencies involved. This issue was further debated by the presence of FBI to give light on the discussion about the requirements of law enforcement in agencies. The codes that were made public by the Shadow brokers were made to be readable even by the low programmable experts to facilitate its uses in all devices. Even its use would not require great programming experts to run and implement them (Audiot, 2016). The code was supposed to be a bit old but they included many powerful tools to facilitate the process of hacking. The first documents that were released included system vulnerabilities in Cisco and other developers. The documents that were released recently by the Shadow Brokers showed the spying operations of NSA on a Middle Eastern bank transfer network termed as SWIFT. The hack revealed the operation of the NSA who was trying to get access to targeted clients of the bank transfer network (Boylan, 2015). This led to hindrance in the operation of the NSA as rising of suspicions of the bank were prominent. As far the authenticity of the stolen documents goes, Edward Snowden of NSA reported the genuineness of the stolen resources as the malware was full of virtual prints of the NSA. The malware also included a 16-digit identification code for the NSA (Broadhurst et al., 2017). According to Kaspersky, similarities in documents may lead to authenticity of the found sources. In addition, the Risk Based Security confirmed the exploitation of resources from NSA but no breaches were made in the system of the NSA. Solutions: There are various speculations regarding the problem that occurred due to the Shadow brokers. Moreover, the organization involved is already applying solution-based protocols to minimize the further risks that can arise. However, it was seen that Microsoft started working on their patch to address the vulnerability many weeks before the posting of the message from Shadow Brokers. The reason might be NSA disclosing about the information of exploited resources. Though a system patch requires weeks before making it public the reason of applied solution can be disclosure of information from the NSA (Planqu, 2016). The theory discussed is not evident as both parties are not claiming about the disclosure of information, but it might be the reason for applying patches to the system to help in mitigating the risks. The Vulnerabilities Equity process was created under the influence of Obama and now is continued by Trump (Caulfield, Ioannidis Pym, 2017). It was made to minimize the security vulnerabilities and threats to the agencies of the government that could lead to various large-scale problems. The ransomware attack, which took place in May 2017, was a massive cyber attack that affected users from all over the world. The computers who had the Microsoft Operating system installed were targeted by the ransomware. The main characteristics of the ransomware are that after infecting a computer, some files were encrypted and required payments in bitcoin to decrypt them. This report discusses about the specifications of the ransomware attack that took place all over the world. The report also includes the process of attack and the prevention of the attack. A cyber attack involving the ransomware had been originated due to the theft in cyber weapons (Brewer, 2016). The researchers of security in the Kaspersky Lab recorded more than 45,000 attacks in users belonging to 99 countries, which included UK, India, Russia, Italy, China and Egypt. However, the attack involved was not meant to target large-scale businesses but were meant to attack random users. Description of the problem: The WannaCry ransomware attack was an attack in a worldwide level that took place in May 2017, was a massive cyber attack that affected users from all over the world. The computers who had the Microsoft Operating system (OS) installed were targeted by the WannaCry ransomware (Kharraz et al., 2015). The main characteristics of the ransomware are that after infecting a computer, some files were encrypted and required payments in bitcoin to decrypt them. The main users who were risked due to the attack were the users with older versions of the OS like the Windows XP and the Windows Server 2003. Although, after the attack Microsoft made security patches to address the vulnerabilities in the system, the patches were made for the newer versions like the Windows 7 and 8. Due to this, Microsoft made an emergency patch for the older versions too. After many days of the ransomware attack, almost all of the infected users applied their updates in the system, which slowed down the infectious problems (Pathak Nanded, 2016). In addition, detailed technical reports were analyzed and made by several companies including Microsoft, Cisco and McAfee. Impact of the problem: The researchers of security in the Kaspersky Lab recorded more than 45,000 attacks in users belonging to 99 countries, which included UK, India, Russia, Italy, China and Egypt. In addition, the most affected countries among them were the Ukraine, Taiwan, India and Russia. The WannaCry ransomware attack also caused diverse impact on the National Health Service hospitals in Scotland and England, which also included 70,000 devices like the computers, scanners, and other equipments in the health care services (Chinthapalli, 2017). In addition, the ransomware also had its impact on the motor services including the Nissan and the Renault. Nissan stopped their production in order to stop the spreading of the ransomware. Renault also followed the same strategy to stop the spreading of the ransomware by halting their production across several sites. The impact of the attack is said to be low due to the fast analysis of the code of the ransomware, which had vulnerability in its code (Boatman, 2015). The presence of a technical kill switch made spreading of the attack stop. The loss in infrastructure could lead up to several millions. Carrying out of the attack: The WannaCry ransomware attack was carried out using several sets of software made for hacking. The External Blue is one such program. The software exploits a specific vulnerability that is present in the OS of Windows (Kharraz et al., 2016). This vulnerability can lead to breach in the system even under strong protocols. For mitigating such risks in the system, Microsoft released a patch to fight the vulnerability and risk due to the presence of such threat. The execution of the ransomware attack is divided into three different processes. These include the spreading of the vulnerability, encrypting of the file, displaying of ransom information and decrypting the encrypted file. The main sample program is the main program responsible for spreading the attack and releasing the WannaCry ransomware (Tuttle, 2016). This results in encryption of a file. The sample program includes an RSA public key and its corresponding private key is present with the attacker. Before applying encryption, a new sub-public and sub-private key is generated. The sub-public key is used to encrypt the user file and the sub-private key is used to do the same. Decrypting is usually done after payment is confirmed in the bitcoin network as the ransomware demands for payment in bitcoin. Prevention: Although, many risk mitigation processes where undertaken after the attack has been taken. Several companies like the Microsoft made security patches to fight the ransomware attack, which significantly slowed the spreading of the infected ransomware (Choi, Scott LeClair, 2016). However, the presence of security protocols where to be taken before hand so that the problem in infection could have been minimized and the large-scale problem could have been minimized. Various procedures could slow the process of ransomware attack in a device. Network segmentation is one such process where the infrastructure is divided among the connected and the unconnected one, which will facilitate the segmentation of the infrastructure to avoid the vulnerable areas to be hit directly (Mansfield-Devine, 2016). In addition, the Enhanced Mitigation Experience Toolkit of the Microsoft helps to provide additional security to the system that is specifically made to fight the ransomware attacks. The presence of other upgraded securities in the connected device is another mitigation process, which involves detection of malicious attacks to the system. Conclusion: Thus, it can be concluded form the report that the ransomware attack caused a widespread attack in the user data as well as in the economy of the world. The presence of enhanced security protocol is thus needed to secure the system and protect the data and information that is present. References: Audiot, N. (2016). Playing defence against the Equation Group. Boatman, K. (2015). Beware the Rise of Ransomware. Boylan, R. J. (2015) The shadow government: its identification and analysis.'.New Dawn, (42), 21. Brewer, R. (2016). Ransomware attacks: detection, prevention and cure.Network Security,2016(9), 5-9. Broadhurst, R., Woodford-Smith, H., Maxim, D., Sabol, B., Orlando, S., Chapman-Schmidt, B., Alazab, M. (2017). Cyber Terrorism: Research Review: Research Report of the Australian National University Cybercrime Observatory for the Korean Institute of Criminology. Caulfield, T., Ioannidis, C., Pym, D. (2017). The US Vulnerabilities Equities Process: An Economic Perspective. Chinthapalli, K. (2017). The hackers holding hospitals to ransom.BMJ,357, j2214. Choi, K. S., Scott, T. M., LeClair, D. P. (2016). Ransomware against police: diagnosis of risk factors via application of cyber-routine activities theory.International Journal of Forensic Science Pathology. Kharraz, A., Arshad, S., Mulliner, C., Robertson, W. K., Kirda, E. (2016, August). UNVEIL: A Large-Scale, Automated Approach to Detecting Ransomware. InUSENIX Security Symposium(pp. 757-772). Kharraz, A., Robertson, W., Balzarotti, D., Bilge, L., Kirda, E. (2015, July). Cutting the gordian knot: A look under the hood of ransomware attacks. InInternational Conference on Detection of Intrusions and Malware, and Vulnerability Assessment(pp. 3-24). Springer, Cham. Mansfield-Devine, S. (2016). Ransomware: taking businesses hostage.Network Security,2016(10), 8-17. Martin, G., Kinross, J., Hankin, C. (2017). Effective cybersecurity is fundamental to patient safety. Pathak, D. P., Nanded, Y. M. (2016). A dangerous trend of cybercrime: ransomware growing challenge.International Journal of Advanced Research in Computer Engineering Technology (IJARCET) Volume,5. Planqu, D. (2016). Cyber Threat Intelligence. Sanger, D. (2016). Shadow brokers leak raises alarming question: Was the NSA hacked.New York Times. Retrieved August,27, 2016. Shane, S., Mazzetti, M., Rosenberg, M. (2017). WikiLeaks releases trove of alleged CIA hacking documents.The New York Times, Mar. Tuttle, H. (2016). Ransomware attacks pose growing threat.Risk Management,63(4), 4. van Der Walt, C. (2017). The impact of nation-state hacking on commercial cyber-security.Computer Fraud Security,2017(4), 5-10.

Swot Analysis Of Dell Computer Essays - Business,

Swot Analysis Of Dell Computer SWOT analysis of Dell Computers History: The company was founded in 1984 by Michael Dell, now the computer industry's longest-tenured chief executive officer, on a simple concept: that by selling personal computer systems directly to customers, Dell could best understand their needs, and provide the most effective computing solutions to meet those needs. Today, Dell is enhancing and broadening the fundamental competitive advantages of the direct model by increasingly applying the efficiencies of the Internet to its entire business. Company revenue for the last four quarters totaled $19.9 billion. Through the direct business model, Dell offers in-person relationships with corporate and institutional customers; telephone and Internet purchasing (the latter now exceeding $18 million per day); customized computer systems; phone and online technical support; and next-day, on-site product service. Dell arranges for system installation and management, guides customers through technology transitions, and provides an extensive range of other services. The company designs and customizes products and services to the requirements of the organizations and individuals purchasing them, and sells an extensive selection of peripheral hardware and computing software. Nearly two-thirds of Dell's sales are to large corporations, government agencies and educational institutions. Dell also serves medium and small businesses and home-PC users. Dell's Unique Direct Model: Dell's award-winning customer service, industry-leading growth and consistently strong financial performance differentiate the company from competitors for the following reasons: Price for Performance -- With the industry's most efficient procurement, manufacturing and distribution process, Dell offers its customers powerful, richly configured systems at competitive prices. Customization -- Every Dell system is built to order. Customers get exactly what they want. Reliability, Service and Support -- Dell uses knowledge gained from direct customer contact before and after the sale to provide award-winning reliability and tailored customer service. Latest Technology -- Dell introduces the latest relevant technology much more quickly than companies with slow-moving indirect distribution channels. Dell turns over inventory every six days on average, keeping related costs low. Superior Shareholder Value -- During the last four quarters, the value of Dell common stock nearly doubled. From 1996 through 1998, Dell was the top-performing stock among the Standard & Poor's 500. Internet Leadership Sales via Dell's Web site surpassed $18 million per day during early 1999, accounting for 30 percent of overall revenue. The company's application of the Internet to other parts of the business --including procurement, customer support and relationship management -- is approaching the same 30-percent rate. The company's Web received 25 million visits at more than 50 country-specific sites last quarter. Timeline: 1984 Michael Dell founds Dell Computer Corporation 1985 Company introduces the first PC of its own design: the Turbo, featuring Intel? 8088 processor running at eight megahertz 1987 Dell is first PC company to offer next-day, on-site product service International expansion begins with opening of subsidiary in United Kingdom 1988 To better meet unique customer needs, Dell begins to organize business around distinct customer segments Dell conducts initial public offering of company stock, 3.5 million shares at $8.50 each 1990 Manufacturing center in Limerick, Ireland, opened to serve European, Middle Eastern and African markets 1991 Company introduces its first notebook PC 1992 Dell included for first time among Fortune 500 roster of world's largest companies 1993 Dell joins ranks of the top-five PC makers worldwide Subsidiaries in Australia and Japan are company's first entries into Asia-Pacific region 1995 Original $8.50 shares of Dell stock worth $100 on presplit basis 1996 Asia-Pacific manufacturing center in Penang, Malaysia, opened Customers begin buying Dell computers via Internet at www.dell.com Dell begins major push into network-server market Company added to Standard & Poor's 500 stock index 1997 Company sales via Internet reach $1 million per day Dell ships its 10-millionth computer system Per-share value of common stock reaches $1,000 on presplit basis Dell introduces its first workstation systems 1998 Company expands manufacturing facilities in the Americas and Europe, and opens production and customer center in Xiamen, China Dell introduces PowerVault storage products 1999 Dell opens www.gigabuys.com, an online computer-related superstore Sales via Internet exceed $18 million per day Industry Outlook While the personal-computing market has expanded dramatically since the 1970s, Dell believes that the industry's best days and its own are yet to come, for two broad reasons. First, the stream of software and hardware innovation from companies such as

Sample Essay on the First Day of College

Sample Essay on the First Day of CollegeAre you writing a sample essay on the first day of college? First year students find that their learning curve can be so steep, especially when they have to write an essay that they haven't studied and can barely comprehend. However, if you are going to write a test or just read over the student handbook, then you should make sure that you write an essay as you would talk, especially if you are just starting out in your studies.When you are on the first day of college, your level of comprehension will definitely not be at the level of a test. In fact, you may actually find that you struggle a lot. If you are going to write a sample essay on the first day of college, you should use the following strategies.o Plan out your work. If you do not like writing essays, then you should consider writing one for an assignment. It will really help you understand what you should say and where you should start. Although most college students cannot write an essay on their first day, it can be useful to you.o Make sure that you prepare well. College is hard work, so make sure that you have planned for the tasks ahead of time. Prepare notes, do research, or write a list of things that you need to accomplish. While you can use memory or bingo to remember all your work, this is a lot easier than actually thinking about everything you need to do. The best way to think about things is to have a journal to keep track of everything that you do.o Write and practice. The more you write, the better you will get at writing. Moreover, practice your writing skills on paper, instead of on the computer, so that you will be better able to get the hang of it when you have to write for real.o Think about how you want to organize your essay. Some students prefer to set the topic, then write about it in detail. Other students prefer to start with the facts and write the rest of the essay. If you decide to start with the facts, make sure that you give them time to build up and in order before you go to the points that you want to include in your essay.o Practice the essay in the correct manner. Since essays are meant to express a lot of things, make sure that you do not forget to mention details like names, dates, and places.You can find a sample essay on the first day of college. Use these tips to make sure that you can write an essay on the first day of college.

Merits and demerits of a balanced scorecard

Merits and demerits of a balanced scorecard Introduction Many organizations in the twenty first century usually use the balanced scorecard to align their strategies and visions. This is usually one of the strategic plans within such Companies. This concept is also usually incorporated by non profit organizations and government bodies.Advertising We will write a custom research paper sample on Merits and demerits of a balanced scorecard specifically for you for only $16.05 $11/page Learn More It is also usually used in the measuring of overall performance of organization in relation to set goals. Some businesses usually use it to enhance their external and internal communications. (Atkinson, 2006) This concept is mostly known to have been initiated by Kaplan in the early 1950’s but started being implemented in the nineties. This model is mostly used to analyse employees’ activities throughout the year. This concept is usually praised for its advantages as a management framework within org anization. It is also highly criticized for its various limitations experienced by users. This paper looks in-depth at the pros and cons of a balanced scorecard framework of performance management. (Kaplan and Norton, 2004) Merits Balanced view of organizational performance Just like any other framework of managing performance within organizations, the balanced scorecard has its pros and cons. One of the merits of the balanced scorecard is that managers are able to have a view of organization’s performance that is usually balanced in nature. This is comparing to other traditional methods that were used to analyse Company performance. In most cases, the methods would give financial aspects of the business only. They usually overlook other aspects that are part of organizational performance. (Kaplan and Norton, 2004) The balanced scorecard looks at all the features in the light of Company objectives. This enables management team to ascertain whether Company objectives are being met or not. This is considering the fact that an organization may be performing spectacularly in financial terms but has poor organizational development. (Neely, 2007)Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This also could include very poor customer satisfaction. It is also possible for an organization to be making enviable profit while its communication systems are poor and processes outdated. A balanced scorecard helps managers to analyze all these aspects and to have an overall view of the Company performance. Through the use of a balanced scorecard, there is a comprehensive view of the organization. (Pandey, 2005) This tends to overturn the conventional idea of organizations having separate departments and isolated functions. It helps to show that all units within organizations are correlated. Analysis of all essential departments helps management team to co rrect areas that require change. This also includes putting rectification measures in time before the Company’s performance is adversely affected. (Zanini, 2006) Helps in implementing organizational development Through the use of a balanced scorecard, it is easy to implement organizational development. Organizational development is usually implemented in an official and organized way. It involves, coaching and instructing employees in areas of need. It also helps in accomplishment of organizational goals. Majority of the goals are usually long term in nature. Organizational development is known to be part of the strategic plan in many Companies. This is where staffs are trained and educated on various areas such as customer care and resource management. The use of a balanced scorecard may show the customer care levels to be very low within the organization. This usually indicates that staffs need training on customer care. Through this method, staffs easily trained on areas s hown to have a deficit in service delivery. Research shows few managers implement strategic planning. (Atkinson, 2006) The use of strategic maps as part of the balanced scorecard helps the organization to know its participation in achievement of strategic goals. The balanced scorecard in itself can be used to educate staffs on different organizational aspects.Advertising We will write a custom research paper sample on Merits and demerits of a balanced scorecard specifically for you for only $16.05 $11/page Learn More Through the balanced scorecard, it is easier to show staffs on the essence of incorporating more training and development. Staffs get to know the effect of training on overall performance of the organization both in the short term and long term. (Neely, 2007) Benefits of long term performance remedies are enjoyed Further analysis of the balanced scorecard shows that it is quite advantageous as compared to other traditional methods. Other tradit ional methods of performance management analysed financial situations in the Company. This usually resulted in incorporation of short term remedies on handling the problem. For instance, an organization in financial performance would have short term corrective measures put in place. These usually included an increase in prices among other interventions. (Pandey, 2005) Most of the times the short term remedies never worked in the long run resulting in a situation where organizations still had the initial problem to solve. When using a balanced scorecard, managers analyse both the short term and long term effects of remedies. This usually helps as managers are able to put in place strategies that work well for the organization even in the long term. Organizations that usually utilize the balanced scorecard as a framework of managing performance benefit from long term interventions of improving performance. (Zanini, 2006) Flexibility Analysis of the balanced scorecard shows that it mak es it very easy to make amendments to the organization when need arises. This makes the system to be highly portable and quite flexible to use. Global and local business markets are usually known to be very unpredictable with changes occurring on a day to day basis. Such changes in the business environment usually necessitate organizations to make internal changes. A balanced scorecard usually helps to make necessary amendments in case of such changes in the business environment. A balanced scorecard helps to make changes in objectives and day to day measures so that strategic goals within the organization can be achieved.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Clear map that is strategic in nature Research shows that the balanced scorecard clearly illustrates the strategic and operational features in an organization. In most cases, organizational measures, actions and day to day decisions tend to waver away from the organization’s strategy. The management team in the organizations usually assumes that they are usually working on strategic goals while this is not usually the case. (Neely, 2007) The incorporation of the balanced scorecard as a framework of managing organizational performance helps in this realization. It usually provides a clear map that is strategic in nature. This also usually includes the cause and effect features of every action. These usually include measures taken on a day to day basis in relation to organizational goals. These strategic maps are simple and can be interpreted by any of the staffs within the organization. This is even those who may not have any prior knowledge in strategic management. (Zanini, 2 006) Planning tool A balanced scorecard is usually very essential in organizations since it can be used by managers as a planning tool. As earlier on illustrated, the business environment is highly characterized by uncertainty. Despite this, a balanced scorecard can be used to put in place a rational budget for a business’ financial year. It can also be used for resource allocation. This is more so financial and material resources within an organization. This is usually based on the fact that a balanced scorecard provides a fact based and systematic management framework. This usually helps to replace planning based on intuition. It usually helps managers to anticipate future outcomes. This is usually because of leading indicators in a balanced scorecard. The simulations and cause –effect features of the balanced scorecard make planning easier. (Neely, 2007) Facilitates improvements within an organization A balanced scorecard is usually known to facilitate improvement w ithin an organization. A balanced scorecard raises the visibility of managers on what is going on within the organization. This is because it shows areas that are currently performing well and those that are performing poorly. At one glance, managers can identify areas that need to be worked upon. (Neely, 2007) Through this, managers easily identify areas that require urgent changes. This spurs improvements to be carried out within the organization. Managers are usually able to identify best practices within an organization through the use of a balanced scorecard. Proponents of this model assert that a balanced scorecard helps to create more innovation opportunities within organization hence improvement of service provision and overall performance in organizations. (Zanini, 2006) Enhances accountability Unlike other traditional frameworks of performance management, the balanced scorecard is more comprehensive in nature. Various features within the organization are thoroughly analyse d and not just financial aspects. This tends to encourage accountability of stakeholders within the Company. This is founded on the fact that the work done in every department has to be analyzed. This in most cases is not just the accountability of employees but also that of the management team. (Pandey, 2005) Some organizations tailor the balanced scorecard such that time management of all staffs and management team is analysed. This also usually includes the way they relate to other staffs within the organization. Employees and management team tend to be more responsible as they go about their duties. (Kaplan and Norton, 2004) Essential in benchmarking Balanced scorecard helps managers to identify areas that are performing poorly within the organization. Benchmarking is part and parcel of strategic management. Many businesses are incorporating benchmarking in order to enhance efficiency and effectiveness. An essential step in benchmarking is identifying processes within an organiz ation. Generally, benchmarking gives a different view of handling quality issues within an organization. It actually acts against any resistance to change whatsoever. This entire process can be carried out by an organization as an individual venture or as a joint undertaking between organizations. (Kaplan and Norton, 2004) A balanced scorecard makes it easy for managers to identify the process within the Company. It also makes it easy to compare the performance of various processes and departments. This allows improvement of quality of production, service delivery to be improved through benchmarking process. It is also essential to note that the balanced scorecard can be used for comparing performance of processes and departments between organizations. (Neely, 2007) Break down of measures at the corporate level A balanced scorecard is usually known to help in breaking down measures at the corporate level. This is such that managers at local levels clearly understand their role in en hancing organizational effectiveness. This also includes the role of the rest of the employees within the organization in improving overall corporate effectiveness. This makes stakeholders take their positions and roles since they get to understand the organizational measures in their respective levels. This means that the organizational strategy is usually made operational through overall translation into targets and measures for each group of staffs. (Zanini, 2006) Limitations Scorecard metrics There are also some limitations of using a balanced scorecard as a framework of managing performance in organizations. One of limitations is the fact that the metrics in the framework do not relate to all organizations. It means that the balanced scorecard metrics cannot be used for all organizations that would desire to use it. This usually leads to a situation where some organizations incorporate the balanced scorecard, use the metrics. These are usually not beneficial to the organization . This makes the entire process of using the balanced scorecard meaningless as the organization may not benefit at all. It is usually recommended that managers tailor make metrics that are usually relevant to the organization before using the balanced scorecard. This would help analyse and improve current performance. (Atkinson, 2006) Limited view of organizational performance Critics of the balanced scorecard assert that it does not give a full view of Company performance. The scorecard has four major areas that managers use as a framework of analyzing performance. These areas in essence are mostly meant to show development and growth aspects of any business. The four areas, according to critics, do not who the overall picture of performance in an organization. It is usually worth noting the financial metric on the framework is not comprehensive in nature. It is highly recommended that managers use the balanced scorecard as part of strategy that is bigger. There is mostly the need for organizations to incorporate comprehensive accounting models as part of the bigger strategy. This usually helps to have a more overall view of Company performance. (Atkinson, 2006) Incorporation of non financial measures For an organization to use the balanced scorecard, it has to tailor the metrics to the Company processes in order to enhance relevancy. This means that managers have to include non financial metrics in order to have an overall view of performance. This has been cited to be a complicated venture. This is usually based on the fact that organizations usually have many non financial departments. It is mostly difficult for managers to identify non-financial metrics to be included and those that should be excluded. This is because the balanced scorecard cannot be effective if all dimensions within the organization have to be included in the framework. (Kaplan and Norton, 2004) When the dimensions are very many, the balanced scorecard usually has high chances of failin g. Critics of the balanced scorecard assert that it is challenging to track non-financial dimensions. This is because the dimensions are usually subjective in nature. The biggest challenge for managers is to include dimensions that are mostly related to outcomes that are usually defined in nature. (Neely, 2007) Time consuming While the balanced scorecard has been applauded for myriad advantages, it has one major limitation. It is usually a very time consuming process. This requires managers to burn the midnight oil trying to workout the balanced scorecard to suit their organizations. Collecting information concerning all the metrics on the balanced scorecard takes a lot of time. Usually this involves collecting information from various stakeholders within the organization. The implementation of the balanced scorecard requires participation of both the management team and staffs. If any of them fails to participate then, the process can never be successful. This in the long run is us ually quite time consuming. (Pandey, 2005) Limited in scanning external environment A balanced scorecard is an essential tool of analysing the internal environment in organizations. This tool is usually limited since it cannot be used to scan the external business environment. This means that balanced scorecard cannot be used in scanning external environmental factors. It cannot replace external environmental systems used to analyse the environment. Managers need to incorporate other systems when scanning the external environment. (Pandey, 2005) Resistance in initiating balanced scorecard Researchers assert that there are various challenges commonly faced when managers try to implement a balanced scorecard. It is usually resisted by some of the staffs during the initiation process. This is usually because they do not see the holistic picture. This requires total commitment of top management. In most cases, employees tend to resist the new system, since they perceive it as a tool tha t is mostly used to show underperformance. Some staffs tend to perceive it as unnecessary addition of administrative tasks. (Atkinson, 2006) Conclusion A balanced scorecard is usually incorporated as part of a Company’s strategies. It mostly used to align strategies and visions in organizations. It is also usually used in the measuring of overall performance of organization in relation to set goals. This concept is mostly known to have been initiated by Kaplan in the early 1950’s but started being implemented in the nineties. This model is usually used to analyse employees’ activities throughout the year. The model has various advantages and limitations. A balanced scorecard gives balanced view of organizational performance. It enhances flexibility when amendments need to be made. It also usually encourages accountability of staffs and even the management team. It is useful to benchmarking process and helps in implementing organizational development. A balanced scorecard also has its limitations. This includes the fact that it is time consuming. It requires a lot of time to include all the metrics in the framework of performance management. It is quite challenging for managers to include all the metrics in the balanced scorecard. It is limited in scanning external environment. This means that it can only be used in scanning the internal environment in organizations. Critics of the balanced scorecard assert that it gives a limited view of organizational performance. This is because it is not all inclusive in terms of relevant metrics in organizations. All in all, balanced scorecard is quite instrumental in organizations and the merits far outweigh the limitations. References Atkinson, H. (2006). Strategy Implementation- A role for the Balanced Scorecard:  Management Decision. 44, 10: 141-1460. Kaplan, R., and Norton, D. (2004). Measuring the strategic readiness of intangible  Assets: Harvard Business Review, 82(2): 52-63. Neely, A. (200 7). The search for meaningful measures: Management Services 51, 2:14-17. Pandey, I. (2005). Balanced Scorecard Myth and Reality: Interfaces, 30, 1: 51-64. Zanini, M. (2006). The Balanced Scorecard here and back: Management Accounting Quarterly, 7, 4: 18-23.