Thursday, January 30, 2020
Be Able to Contribute to Planning Learning Activities Essay Example for Free
Be Able to Contribute to Planning Learning Activities Essay Hello Harry I met you at the Hyatt Hotel in Birmingham and I spoke to your assistant manager about my trip to Malawi. I Hope you are ok! Below is a picture of me and you at villa part in 2010! WOW! I had the most amazing opportunity to volunteer in Ghana for 6 weeks in July, its quiet unbelievable to be given another opportunity to help make people happy again!! BUT!! Every volunteer MUST raise à £800. ALL Money raised goes to projects whilst we are out there etc. I shall be working with Orphans and also teaching mothers how to educate their child. Iââ¬â¢m finding it extremely difficult to raise my fundraising target and I have à £635 to go until lively minds (company im going with) are happy with my fundraising, Its totally stressing me out as I have to pay for my own flights too!! Which is an additional à £700 and coming from a single parent family on a council estate is hard, I just want to make myself proud and have a good life This is the only thing that makes me happy, Lifes pretty dull to be honest . But when Iââ¬â¢m making others happy and putting smiles on the faces of children who truly have nothing to live for, but keep going and keep fighting their everyday life makes me happy about myself. When I spoke to you before the game you said you woul help me reach my fundraising target. I truly hope that is still possible so i can then the company can lay off my back and I concentrate on raising my flight costs. It would mean the world if you could help me on this quest. To be able to relax and know i am going to Ghana and not telling people ââ¬Å"Maybe depending on if i achieve my fundraising targetâ⬠would be HARRYmazing! Haha.. Bad joke i know!! Thankyou for your kindness and ill thoroughly appreciate anything you are able to do to help me reach my target goal! Thank you so much! All the best take care Jordan Goodridge Please check my just giving page ââ¬â www.justgiving.co.uk/childrenofghana Twitter [emailprotected] These pictures were when i volunteered in Malawi in July ââ¬â September 2012 working with orphans who had HIV/AIDS. I hope you are able to help me reach my target! Thankyou!
Tuesday, January 21, 2020
Immanuel Kants Theory Essay -- Papers Immanuel Kant Morality
Immanuel Kant's Theory Immanuel Kant (1724-1804) discussed many ethical systems and reasoningââ¬â¢s some were based on a belief that the reason is the final authority for morality. In Kantââ¬â¢s eyes, reason is directly correlated with morals and ideals. Actions of any sort, he believed, must be undertaken from a sense of duty dictated by reason, and no action performed for appropriateness or solely in obedience to law or custom can be regarded as moral. A moral act is an act done for the "right" reasons. Kant would argue that to make a promise for the wrong reason is not moral you might as well not make the promise. You must follow a certain code in order to find truth behind your actions. Kant believed that you should treat everyone with value, dignity, and respect. Our reasoning ability will always allow us to know what our duty is. Kant described two types of common commands given by reason: the hypothetical imperative, which dictates a given course of action to reach a specific end; and the categorical imperative, which dictates a course of action that must be followed because of its rightness and necessity. The categorical imperative is the basis of morality and was stated by Kant in these words: "Act as if the maxim of your action were to become through your will and general natural law." Therefore, before proceeding to act, we must decide what rule we need to follow if we were to act, whether we are willing for that rule to be followed by everyone all over. Kant believes that moral rules have no exceptions. It is wrong to kill in all situations, even those of self-defense. This belief comes from the Universal Law theory. Since we would never want murder to become a universal law, then it has to be not moral at all. Kant be... ...eighbor, be kind to others, do not steal, etc. yet, individual perception of the world by people prevents the possibility of an all-encompassing universal code of ethics. I believe along with Kant that we should develop a friendship and code to help our fellow man. We all have a duty to treat others the way we want to be treated.(Golden Rule) The one thing I disagree with is that we should not be punished for doing good deeds to those even though we might find ourselves backed into a corner when dealing with these individual problems. Overall dealing with Kantââ¬â¢s theory everyone should be truthful and abide by the universal code. We should follow his theory in treating everyone with value, dignity, and respect. Even though everyone should help others, I believe in some situations people have to be persuaded to help even though this goes against Kantââ¬â¢s beliefs.
Monday, January 13, 2020
Black People and Dorothy Allison Essay
Race, class and gender have been a topic for most books that have been written. A lot of books talk about these topics because it is something most people face. Whether youââ¬â¢re at work and canââ¬â¢t get a promotion because of your gender, excluded from a place because of your class or hated because of your race. Know matter what you will be faced with one if these topics in your life time. Dorothy Allisonââ¬â¢s Bastard out of Carolina deals with these issues in a very intriguing way. She uses them to keep the story flowing and keep the reader interested. In the novel BOC, Allison uses race, class and gender in a very stereotypical way. The story of Bone takes place in a time where race was a conservational topic. You can say America was split in two groups, the whites and blacks. If you were black life was not easy. Black people were discriminated against. Even though slavery was over the black nation was not accepted by the white people. Racism means Discrimination or prejudice based on race (2). This word was not really used in this book because the narrative was Bone, a white girl. When Bone would visit Aunt Almaââ¬â¢s apartment she would come to face black children. There and then is when the stereotypes of black people started. The grown upââ¬â¢s in Bone had nothing good to say about the niggers that lived by Aunt Alma. ââ¬Å"Running off with a manââ¬â¢s children, living in the dirty place with niggers all around. My little girls having to go up those stairs past those nigger boys. My wife walking the street past those peckerwoods! â⬠(Allison 89). The family really did not approve of Aunt Alma living around black people. They were thought to be dirty and uncivilized people. Black people were also thought to be stupid and worthless. Bone was young at the time and did not know what to think about them. But she did not feel the same as her elders. Instead she made friends with them and learned to like them. I think Allison is trying to show the innocence of a child. Most kids are caring and loving until they are taught to hate. Bone grew up in a poor family. They would be considered in todayââ¬â¢s society as trailer trash. The stereotype of poor white folks was present in Bastard out of Carolina. Anne and Glen did not really have money so it was hard to support the kids. They basically lived with very little. They couldnââ¬â¢t settle down at one house so they moved from one run down house to another. A lot of the characters described in this book had a lot of resemblance to what we would consider a red neck. For instance Uncle Travis has a big Chevy. Bone says it was jacked up so high that it easily cradled little kids or pregnant woman (Allison 1). Almost all the boys in the family had trucks. Thatââ¬â¢s typical for a red neck. Bone describes the Boatwright men as rugged, kind of dirty strong boys. They loved to fight and drink beer. The Boatwright family was big which again stereotyped poor white families. Also poor people are known to have kids out of wedlock. That was the situation Bone was. She was born out of wedlock and she never knew who her father was. That is the significance of the title Bastard out of Carolina. Gender also played a big role in this novel by Dorothy Allison. The male and female gender played a very distinctive role. In the Boatwright family the men are thought to be the physically strong. They take care of the family. They get into fights and are feared by a lot of people in town. Women of that time were supposed to stay at home cook and clean. They were supposed to wait for their husbands and never talk back. But I think Allison reversed the stereotype about women by making the Boatwright women very different. Most of them had jobs and were supporting them selfââ¬â¢s. Aunt Raylene and Aunt Alma were some of the girls that lived by themselves. The women were strong too and they stuck together. Another way gender played a role was the relationship between Anne and Glen. From all the Boatwright women Anne was the weakest one. In the relationship Glen basically controlled Anne. Every time he did something bad she would end up forgiving him. Even after she found out he has been beating Bone she forgave him. Glen had all the power and Anne couldnââ¬â¢t do anything because she loved him. Bastard out of Carolina faces issues about race, class and gender. Allison builds a world where all these issues are faced. Through the main character Bone, we see how race, class and gender affect her and her family. Race played a role when Bone meets black people for the first time and instead of judging them she became friend with them. The Boatwrightââ¬â¢s social status is not the best but they are feared by the community. They are considered poor and red necks. The last big issue that is seen in BOC is gender. Allison changed things up by making the women in the family stronger and more independent than other women of that time. In the end I think Allison decided to stereotype race, class and gender to show us it makes things worse then they already are. Work Cited 2 entries found for racism. 2003. Lexico Publishing Group, LLC. 19 Feb. 2006 http://owl. english. purdue. edu/handouts/research/r_mla. html Allison Dorothy. Bastard out of Carolina. New York. Penguin Group. 1993a.
Sunday, January 5, 2020
Battle of the Atlantic Notes - 1182 Words
Battle of the Atlantic The Battle of the Atlantic played a very significant part in World War Two. In World War Two, after the escape atDunkirk and the inspiration of the Battle of Britain, the Battle of the Atlantic was Britain s next nightmare. The Battle of the Atlantic was the only thing that ever frightened me. Winston Churchill. As an island Britain needed to bring in a vast amount of food and military equipment to survive the war. The German submarine force (U-boats) severely damaged our ability to survive the war - hence Churchillââ¬â¢s quote above when he feared we would be starved out of the war. A great deal of our raw materials came from America and therefore had to cross the Atlantic. In normal times this journey couldâ⬠¦show more contentâ⬠¦In August 1940 the US gave Britain 50 destroyers in exchange for Atlantic naval bases â⬠¢ The name Battle of the Atlantic was coined by Winston Churchill in February 1941. It has been called the longest, largest, and most complex naval battle in history. â⬠¢ The situation changed constantly, with one side or the other gaining advantage, as new weapons, tactics, counter-measures, and equipment were developed by both sides. The Allies gradually gained the upper hand, overcoming German surface raiders by the end of 1942 (withdrawn on Hitler s orders) and defeating the U-boats by mid-1943, though losses to U-boats continued to war s end. Allies won because Eight things helped the Allies to stop the U-boat menace. 1. The work of the British codebreakers at Bletchley Park in deciphering the German Enigma code was vital in giving the Allied navies the edge in the Battle of the Atlantic. In February 1942, however, the German code was improved, resulting in ââ¬Ëthe Drumbeat crisisââ¬â¢ when shipping losses were their greatest ââ¬â until March 1943, when the German code was again broken. 2. Sonar had been invented before World War I, but after 1942 the US Navy Department developed ââ¬Ëconsole sonarââ¬â¢ which could plot accurate bearings using an echo ââ¬Ëpingââ¬â¢. Training of sonar operators was also improved. 3. Radar was improved so that U-boats could even be detected in bad weather. 4. The British developed HF/DF (ââ¬Ëhuff-duffââ¬â¢), wherebyShow MoreRelatedThe Longest Day890 Words à |à 4 Pagesin Dublin, Ireland in 1920, worked as a reporter covering the battles in Europe from 1941-1945 and then the final months of the Pacific Campaign. His articles were printed in both Reuters and the London Daily Telegraph. His first book was The Longest Day, published in 1959, selling over 4 million copies in 27 different editions. In 1962 a director named Darryl Zannuck made the book into a movie. Ryan#8217;s next book was The Last Battle, published in 1966. His final book, A Bridge Too Far, was publishedRead More Book Critique of The Longest Day Essays883 Words à |à 4 Pagesborn in Dublin, Ireland in 1920, worked as a reporter covering the battles in Europe from 1941-1945 and then the final months of the Pacific Campaign. His articles were printed in both Reuters and the London Daily Telegraph. His first book was The Longest Day, published in 1959, selling over 4 million copies in 27 different editions. In 1962 a director named Darryl Zannuck made the book into a movie. Ryans next book was The Last Battle, published in 1966. His final book, A Bridge Too Far, was publishedRead MoreThe Soviet Union During World War II878 Words à |à 4 PagesFor example, Overy writes that the Soviet Union only produced two main tank types and five main aircraft types. (Overy, 185) While centralized planning and simplification fueled the Soviet War machine, they slowed down German production. The author notes that Germany much preferred sophisticated and diverse machinery to simple, mass-produced models that they regarded as ââ¬Ëcheapââ¬â¢. (Overy, 201) Additionally, the German economy depended upon military demands and specifications, opening the path for stiflingRead MoreThe United States1391 Words à |à 6 Pagesneutral American merchant ships heading to German ports. Most seized neutral merchant ships having turned back, the British blockade drov e Germany to the verge of mass starvation. The German navy was incapable of defeating the Royal Navy in naval battles, and the German navy conceived the strategy of using underwater warfare to harass and imperil the maritime trade of the British Empire in the hope that the British warships maintaining the blockade would be redirected to protecting vital sea routesRead MoreHistory Notes on Ww21625 Words à |à 7 Pages19.1 NOTES European Aggressors on the March In 1935, Mussolini attacks Ethiopia to build a colonial empire. League of Nations does not stop aggression. In 1935 Hitler begins rebuilding the German army. In 1936 Germany occupies Rhineland. Britain urges appeasement, a policy of giving in to aggression. In 1936, Germany, Italy, and Japan ââ¬â the Axis power-form and alliance. Democratic Nations Try to Preserve Peace United States follows an isolationist policy. Isolationism- avoidance ofRead MoreWar I And World War II1517 Words à |à 7 PagesMexico s war and help it recover the territories of Texas, New Mexico, and Arizona. The United Kingdom intercepted the message and presented it to the US embassy in the UK. From there it made its way to President Wilson who released the Zimmerman note to the public. Wilson called on antiwar elements to end all wars, by winning this one and eliminating militarism from the globe. He argued that the war was so important that the US had to be a part of it. The United States pursued a policy of non-interventionRead MoreThe Effects Of Afrique Engagee On Africa1083 Words à |à 5 PagesThe term ââ¬Å"Afrique Engagà ©eâ⬠is generally a dynamic of the impacts of other continents and countries outside of Africa that played a big role in the Atlantic Slave trade and in the long run caused Africa to have a huge delay in itââ¬â¢s development. This concept includes exports of slaves by sex and age, prices of exports, changes in quantity of slaves, and the products/resources that were big in trade. Afrique Engagà ©e caused Europe to have so much power and success over Africa based on Africaââ¬â¢s goodsRead MoreWw2 Essay957 Words à |à 4 PagesAllied victory seemed impossible, until the United States entered the war in December 1941. It was a turnaround and a triumph of American material and logistics superiority. Canadian contributions were not as decisive, yet helped provide stability and note-worthy support to Americaââ¬â¢s swift and decisive military actions, which helped to bring the war to a predictable end. The Canadian effort was more intrinsic, in nature, and was not very impactful; however Canadaââ¬â¢s support to Great Britain proved toRead MoreMEMORIES OF THE SLAVE TRADE1000 Words à |à 4 Pagesslavery and subjugation. Shaw notes that ââ¬Å"there are diverse techniques of remembering the past than by discussing itâ⬠(Shaw 2002: 2). Situating herself amazingly well in the open deliberation on memory and epitome, Shaw battles that as opposed to being restricted to the breaks brought about by colonialism, habitus ought to be seen as consolidating such cracks. Memory is along these lines not contradictory to modernity (Nora 1989). Collected precolonial memories of the Atlantic slave exchange may be layeredRead MoreA Brief Note On The War Of 1812946 Words à |à 4 Pagesmerchant ships, while the British blockaded the Atlantic coast of the United States. On land, battles were fought on American-Canadian frontier; it ran along the Great Lakes, Saint Lawrence River, and Lake C hamplain. The Gulf Coast also saw land battles, which the American forces defeated Britishââ¬â¢s Indian allies and the British invasion at New Orleans. Most of the British forces were tied down in Europe fighting in the Napoleonic Wars. The battle ended when Belgium signed the Treaty Ghent. In the
Saturday, December 28, 2019
Art a Play by Yasmina Reza
Marc, Serge, and Yvan are friends. They are three middle-aged men of comfortable means who have stayed friends with each other for fifteen years. Since men of their age often lack opportunities to meet new people and sustain new friendships, their courtesy towards and their tolerance for one anotherââ¬â¢s quirks and affinities have been worn raw. At the opening of the play, Serge is smitten with his acquisition of a new painting. It is a modern art piece (white on white) for which he paid two hundred thousand dollars. Marc canââ¬â¢t believe that his friend bought a white on white painting for such an extravagant amount of money. Marc could not care less about modern art. He believes that people ought to have a few more standards when it comes to determining what is good ââ¬Å"artâ⬠and therefore worthy of two grand. Yvan gets caught in the middle of Marc and Sergeââ¬â¢s arguments. He does not find the painting or the fact that Serge spent so much to acquire it as offensive as Marc does, but he doesnââ¬â¢t adore the piece as much as Serge does. Yvan has his own real-life problems. He is planning a wedding with a fiancà © turned ââ¬Å"bridezillaâ⬠and a host of selfish and unreasonable relatives. Yvan tries to turn towards his friends for support only to be ridiculed by both Marc and Serge for not having a strong opinion in their war over the white on white painting. The play culminates in a confrontation among the three strong personalities. They throw every personal choice that the others disagree with and look down on into each otherââ¬â¢s faces. A piece of art, a visual and external representation of inner values and beauty, causes Marc, Yvan, and Serge to question themselves and their relationships to the core.à à At his witââ¬â¢s end, Serge hands Marc a felt tip pen and dares him to draw over his white on white, two hundred thousand dollars, adored, a piece of art. How far will Marc go to prove that he truly doesnââ¬â¢t believe that this painting is actually art? Production Details Setting: The main rooms of three different flats. Only a change in the painting above the mantle determines whether the flat belongs to Marc, Yvan, or Serge.Time: The presentCast Size: This play can accommodate 3 male actors. Roles Marc: Marc is a strongly opinionated man when it comes to what he values and an extremely condescending one towards what he does not value at all. Other peopleââ¬â¢s feelings do not factor into his decisions or filter the manner in which he talks to them and about them. Only his girlfriend and her homeopathic remedies for stress seem to have any sway over his strong and acerbic personality. On his wall above his mantel hangs a figurative painting that is described as ââ¬Å"pseudo-Flemishâ⬠of a view of Carcassonne.Serge: Serge, according to Marc, has recently taken a dive into the world of Modern Art and has fallen head over heels with a newfound respect for it. Modern Art speaks to something within him that makes sense and which he finds beautiful. Serge has recently gone through a divorce and has a dim view of marriage and anyone searching to make a commitment to another person. His rules for life, friendship, and art went out the window with his marriage and now he has fo und peace in the realm of Modern Art where the old rules are thrown out and acceptance and instinct govern what is valuable.Yvan: Yvan is less high strung than his two friends about art, but he has his own issues in life and love that make him just as neurotic as Marc and Serge are. He begins the play stressed about his upcoming wedding and looking for a little support. He finds none. Although the physical production of art on canvas means less to him than it does to the others, he is more in tune with the psychological responses and reasonings behind such responses than either Marc or Serge are. That aspect of his personality is what thrusts him into being the middleman in this fight between friends and why he gets belittled by both of them. He actually cares more about their feelings and well-being than they do for him or each other. The painting above the mantel in his flat is described as ââ¬Å"some daub.â⬠The audience finds out later Yvanââ¬â¢s is the artist. Technical Requirements Art is light on technical requirements for production. Production notes specify the need for only a single set of a manââ¬â¢s flat, ââ¬Å"as stripped down and neutral as possible.â⬠The only object that should change between scenes is the painting. Sergeââ¬â¢s flat has the white on white canvas, Marcââ¬â¢s has the view of Carcassonne, and for Yvan, the painting is the ââ¬Å"daub.â⬠Occasionally the actors deliver asides to the audience. Marc, Serge, or Yvan take turns stepping out of the action and addressing the audience directly. Lighting changes during these asides will help the audience understand the break in the action. No costume changes are needed and there are few props required for this production. The playwright wants the audience to focus on the art, the friendships, and the questions the play brings up. Production History Art was written in French for a French audience by playwright Yasmina Reza. It has been translated many times and produced in many countries since its debut in 1996. Art was performed ââ¬â¹on Broadway at the Royale Theater in 1998 for a run of 600 shows. It starred ââ¬â¹Alan Alda as Marc, ââ¬â¹Victor Garber as Serge, and Alfred Molina as Yvan. Content Issues: Language Dramatists Play Service holds the production rights for Art (translated by Christopher Hampton). Inquiries for producing the play may be made through the website.
Friday, December 20, 2019
Capital Punishment Is A Penalty For All Crimes - 1939 Words
Capital punishment has been occurring since the earliest of the ages and has been performed numerous times around the globe by all differently opinionated people. Last year only, 256 citizens have been executed by the hand of law and only more to be uncovered. Capital punishment was part of culture in Babylon where it coded the penalty for exactly twenty-five crimes, Athens where death was suitable for all crimes, and Rome. Since the olden ages, humans are still holding crimes against other people applicable by death. But now, as humanity grows and our minds expand to new ideas and thinking, we have come to the conclusion: As humans, do we really have the right to take away another soulââ¬â¢s life and living? So, as capital punishment makesâ⬠¦show more contentâ⬠¦Capital punishment assesses the perseverance of humanity and its morals. Because, the question is, is the federal government allowed to murder such souls though tainted? But, the question is more, do these victims ââ¬Å"deserveâ⬠the cruelty of death? Expressing oneââ¬â¢s violence does not suppress it, in fact, it simply enforces the desire to express it. Controlling and demonstrating emotions in such a way that contaminates the good will in humans that is able to understand sentiment. As stated by Thurgood Marshall, the late Justice of the Supreme Court, in in a June 29, 1972 Furman v. Georgia, ââ¬Å"In judging whether or not a given penalty is morally acceptable, most courts have said that the punishment is valid unless it shocks the conscience and sense of justice of the people. Assuming knowledge of all the facts presently available regarding capital punishment, the average citizen would, in my opinion, find it shocking to his conscience and sense of justice. For this reason alone, capital punishment cannot stand. Thinking rationally, while inputting variables into the equation of the justice of capital punishment, you could assume, depending on your variables, that capital p unishment might be of a formidable use. But thinking with your soul is much different. A ââ¬Å"gut-decisionâ⬠, you may call it. But, why would a functioning being, with a valid reason, chose to voluntarily murder a soul, another one, similar to yours? The government is a social
Thursday, December 12, 2019
Comprehensive Professional Portfolio
Question: How does politics and regulation affect you as an accountant or in your future accounting role. Answer: Contextual appreciation and awareness of assumptions Politics and regulation affect largely as an accounting and accounting role at the same time (Shim, Siegel and Shim 2012). Theoretical positions This particular section explains theories of regulation and application as accounting standard-setting process by an accountant. The main goal is to set extend theories based upon empirical work for the same (Williams 2012). As far as economic theories of regulation, it envisages regulators in case of making direct political appointments for decision-making process. It affects allocation of wealth of producers as well as associated customers. Accounting is the collecting as well as analyzing and communicating economic information. It requires developing broader understanding of accounting as well as central role in society from social perspective (Shim, Siegel and Shim 2012). Conceptual framework covers main points like: The main objectives of financial statements as well as reporting It establishes and analyzing qualitative characteristics of financial information It defines elements in financial statements It recognizes as well as measurement of elements Conceptual Framework is an expensive process for setting right direction for some kind of knowledge base as well as reduced loopholes (Whittington and Delaney 2011). Users Role Strategy Analysis Portfolio Manager Versus Analysts Generalist Versus Specialist Domestic Versus Multinational Growth Versus Value Long Versus Short Buy Versus Hold Versus Trading Macro Versus Fundamental Equity Versus Debt Cost Versus Fair Value Roll forward Versus Narrative Quarters Versus Years More Versus Less Aggregation Auditors Role Strategy Analysis Principles Versus Rule-based Materiality Versus Expedient Preparers Role Strategy Analysis Public Versus Private Complex Versus Simple Large Versus Small Domestic Versus Multinational Financial Versus Non-Financial Challenges Accountants face various challenges in tackling the political and regulatory environmental factors for future analysis purpose. With the advancement of new technologies, rules as well as regulation are changing at fast pace (Weygandt, Kimmel and Kieso 2013). Cost of administration rises, as there are more accountants for taking major challenges facing industry in recent world. It requires proper implications of future accounting activities as far as possible. Unqualified accountants- It is easy in creating own website as well as starting new business from home. An increased unqualified accountant poses serious threat in the accounting sector. Online technologies- New online technologies as well as mobile internet culture involves in cloud-based accounting software. It is one of the well-established services of HMRC Online. Business owners solicit the services of an accountant as well as carry many functions (Weygandt, Kimmel and Kieso 2012). Qualified accountants mainly offer expertise on tax planning as well as business advice in along with variety of skills at the same time. It is necessary in educating small as well as medium sized company as checking pitfalls of self-administered online accounting software. It anticipates as well as facilitates requirements in accessing accounting information (Whittington and Delaney 2011). Risks Risks in accounting as well as audit firms in describing audit risk model. This particular model describes responsibilities of management by an auditor in combining determination of risk. It proclaims financial statements as per material misstatement for future analysis purpose. It understands components audit risk model by an auditor in testing performance of business organization (Shim, Siegel and Shim 2012). Inherent Risk- Inherent risk is the risk that is considered in case of internal controls as well as material misstatement at the same time. Control Risk- Control risk is the risk that is misstated as accounting records of the company. It arises due to fraud as well as error. This risk prevents and detects in timely manner in way of internal control system at the end of accounting period. It is the combination of control risk as well as inherent risk as per material misstatement risk 9 (Scott 2012). Detection Risk- Detection risk is considers as a risk for audit procedures as conducted by an auditor. It is the portion of risk acting as a responsibility by an auditor (Whittington and Delaney 2011). Issues Needs improvement in the financial reporting system for accountants Requires in keeping the standard current in case of business as well as economic environment Proper attention on checking on the deficiency of standards Needs improvement on common understanding of financial statements Conducting independent standard-setting process like due process, outreach of stakeholders as well as assessing feedback in an overall manner (Deegan and Unerman 2011). Ensuring new standard as well as improvement in US GAAP like better reflect economics, reduced complexity as well as assessing costs and benefits at the same time Examples Regulators of electric utilities mainly set prices that consumers need to pay for electricity. FASB and other accounting standard-setters aim at conducting as independent standard-setters by political process (Scott 2011). In case of tough economy, availability of financing increases inherent factors like involvement of factors in and outside company control. It includes competency of company accounting issues but at the same time, accounting staff does not possess required expertise as well as expertise as per material misstatement (Madura 2012). Accountants requires in lowering detection risk by increased audit procedures for future analysis purpose. It includes increased extent of testing in the near future. It requires lowering detection risk by tolerating misstatement (Deegan and Unerman 2011). Reference Deegan, C. and Unerman, J. (2011).Financial accounting theory. Maidenhead, Berkshire: McGraw Hill Education. Madura, J. (2012).International financial management. Mason, OH: South-Western, Cengage Learning. Scott, W. (2011).Financial accounting theory. Toronto, Ont.: Pearson Canada. Shim, J., Siegel, J. and Shim, J. (2012).Financial accounting. New York: McGraw-Hill. Whittington, O. and Delaney, P. (2011).Wiley CPA Exam Review 2012, Financial Accounting and Reporting. Hoboken: Wiley.
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