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anthropology essay 1500 words

anthropology essay 1500 words.

Complete Forum #1 – Spotlight on ResearchersSpotlight on Researchers in Physical AnthropologyThere are many anthropologists working all around the globe. Some work in lab settings, in academic venues, and others conduct field research – some do all three! The subfield of Physical Anthropology can be differentiated into several different focus areas: genetics, primatology, and paleoanthropology. At first these may seem unrelated but once you grasp the way each facet of the discipline illuminates some aspect of the larger discipline, it begins to make more sense.Before you even have the opportunity to explore the biology behind micro- and macro- approaches to looking at evolutionary processes, or the many different kinds of primates, or what we know about ancient humans and their antecedents – let’s meet some of the people doing the research!In this exercise, you will have the opportunity to explore one of these working anthropologists – in different areas of concentration. Choose the one you find the most interesting because of their work, their focus, or some other appealThe Task:Select ONE (1) of the scientists listed below and read/watch the resources provided.Post a brief response (100+ words) identifying which of the fields you are most interested in and why. (10 points)Describe the contributions of your selected scientist to their area of physical anthropology. Include why you think that person’s work makes a difference. (10 points)Suggest another physical anthropologist that might be spotlighted in a future assignment. It’s nice to include researchers from different locales around the world. (10 points)Leave substantive* comments on TWO (2) other student posts – select ones who wrote about different researchers than you selected. Use this as an opportunity to learn what they have to share. (5 points each)*Substantive comments extend the conversation, ask a question, or offer an observation – strive to create a dialogue. Comments that consist of only praise will be awarded 1/5 points. Interested in Genetics & Evolutionary Theory?Read about Rosalind Franklin at: http://www.pbs.org/wgbh/aso/databank/entries/bofran.html (Links to an external site.)Links to an external site. Watch Rosalind Franklin at: http://www.pbs.org/wgbh/nova/photo51/ (Links to an external site.)Links to an external site. Listen to Rosalind Franklin at: http://www.pbs.org/wgbh/nova/tech/rosalind-franklin-legacy.html (Links to an external site.)Links to an external site.Interested in Primatology & Primate Social Behavior?Read about Mireya Mayor at: http://www.nationalgeographic.com/explorers/bios/mireya-mayor/ (Links to an external site.)Links to an external site. Watch Mireya Mayor at: http://www.pbs.org/wgbh/nova/blogs/secretlife/anthropology/mireya-mayor/ (Links to an external site.)Links to an external site. Listen to Mireya Mayor at: http://www.npr.org/2015/01/03/374655622/trading-pom-poms-for-field-boots-mireya-mayors-big-break (Links to an external site.)Links to an external site.Interested in Paleoanthropology & the Fossil Record?Read about Zeresenay Alemseged at: http://www.nationalgeographic.com/explorers/bios/zeresenay-alemseged/ (Links to an external site.)Links to an external site. Watch Zeresenay Alemseged at: https://www.ted.com/speakers/zeresenay_alemseged (Links to an external site.)Links to an external site. Listen to Zeresenay Alemseged at: http://www.independent.co.uk/news/science/human-evolution-an-exclusive-interview-with-the-man-who-discovered-the-oldest-child-in-the-world-417335.html (Links to an external site.)
anthropology essay 1500 words

The Bottom of the Pyramid (BOP) is the largest and poorest socio-economic group in the society. There are more than four billion people who live their lives on less than $2 per day. India’s rural majority today accounts for more than US$100 billion in consumer spending, making them by far the biggest buyers in the country and contributing significantly to India’s gross domestic product. To tap the vast markets at the BOP, MNCs must specially design and develop quality products and services, or they must select some to alter and make available at lower cost. Serving BOP customers is a profitable opportunity for corporations. It is also a social imperative, given that two-thirds of the human population (about four billion people) are at the bottom of the economic pyramid. By addressing the BOP, MNCs can curtail poverty and improve the living conditions of the worlds poorest. HYPOTHESIS IS THERE SUFFICIENT OPPURTUNITY AT THE ‘BOTTOM OF THE PYRAMID’? 70% of the Indian population lives in rural areas. This segment, which is commonly referred to as the ‘bottom of the pyramid’, presents a huge opportunity for companies. To expand the market by tapping the countryside, more and more MNCs are foraying into India’s rural markets. Among those that have made some headway are Hindustan Lever, Coca-Cola, LG Electronics, Britannia, Standard Life, Philips, Colgate Palmolive, Amul and many foreign-invested telecom companies. The Opportunity In earlier times rural consumer had to go to a nearby town or city to buy a branded product. The growing power of the rural consumer is now forcing big companies to flock to rural markets. At the same time, they also throw up major challenges for marketers. Servicing rural markets involves ensuring availability of products through a sound distribution network, overcoming prevalent attitudes and habits of rural customers and creating brand awareness. Price-sensitivity is another key issue. Rural income levels are largely dependent on the vagaries of monsoon, and demand is not easy to predict. The Indian rural market currently contributes to 50% of the annual consumption of FMCG goods and is increasing year on year. As a result it is becoming an important market place for fast moving consumer goods as well as consumer durables. The Necessity The rural market is certainly tempting since it comprises 70 % of the country’s population, 41 per cent of its middle class, 58 per cent of its disposable income and a large consuming class. Today, real growth is taking place in the rural-urban markets, or in the 13,113 villages with a population of more than 5,000. In order to efficiently and cost-effectively target the rural markets, companies cover many independent retailers since in these areas, the retailer influences purchase decisions and stock a single brand in a product category. Most of the companies have started tinkering with pack sizes and creating new price points in order to reach out to rural consumers. Thus, sachets and miniature packs, as in the case of shampoo sachets priced at Re 1 and Rs 2 or toothpaste at Rs 10, have become the order of the day and help improve market penetration. Yet, driving consumption of goods in rural areas is not just about lowering prices and increasing volumes but also about product innovation and developing indigenous products to cater to their demands. For example, soap makers use advanced technology to coat one side of the soap bar with plastic to prevent it from wearing out quickly. Impact of globalisation The impact of globalisation is felt in rural India as much as in urban. It will have its impact on target groups like farmers, youth and women. Farmers, today ‘keep in touch’ with the latest information and maximise both ends. They keep their cell phones constantly connected to global markets. Surely, price movements and products’ availability in the international market place seem to drive their local business strategies. On youth its impact is on knowledge and information and while on women it still depends on the socio-economic aspect. The marketers who understand the rural consumer and fine tune their strategy are sure to reap benefits in the coming years. In fact, the leadership in any product or service is linked to leadership in the rural India except for few lifestyle-based products, which depend on urban India mainly. Coca-Cola India In 2001, Coca-Cola India attempted to gain leadership in the Indian market and capitalize on the rural markets. In rural markets, soft drinks category was undeveloped. Coca-Cola India believed that the first brand to offer communication targeted to the smaller towns would own the rural market and went after that objective with a comprehensive strategy. The rural segment’s primary need was out-of-home thirst-quenching and the soft drink category was undifferentiated in the minds of rural consumers. Additionally, with an average Coke costing Rs. 10 and an average day’s wages around Rs. 100, Coke was perceived as a luxury that few could afford. In an effort to make the price point of Coke within reach of this high-potential market, Coca-Cola launched the Accessibility Campaign, introducing a new 200ml bottle, smaller than the traditional 300ml bottle found in urban markets, and concurrently cutting the price in half, to Rs. 5. This pricing strategy closed the gap between Coke and basic refreshments like lemonade and tea, making soft drinks truly accessible for the first time. At the same time, Coke invested in distribution infrastructure to effectively serve a disbursed population and increased the number of retail outlets in rural, increasing market penetration. Coca-Cola’s advertising and promotion strategy pulled the marketing plan together using local language and idiomatic expressions which even won them some campaign of the year award in the Advertising Market Coca-Cola doubled its spend on Government Channels, increased price compliance from 30 per cent to 50 per cent in rural markets and reduced overall costs by 40 per cent. Result: the rural market accounts for 80 per cent of new Coke drinkers and 30 per cent of its volumes. CONCLUSION The basic problem with brand marketing is its high cost. Local Markets do offer a cost-effective method of marketing. With the virtual Local Markets the cost saving is still better. Consider for example the case of marketing farm inputs like fertilisers, seeds and pesticides. In the brand marketing approach, the same information is provided by several marketers through different media and methods. In the virtual Markets, several people can join hands and provide best possible information in a most cost effective manner to the farmers. The rural market grab has already begun. Once the rural consumers get attached to these new forms of virtual Local Markets they are going to procure most of their requirements from the same source and sell their produce in the same Markets. This offers an interesting challenge for those companies that are selling in the rural market including the agri-input companies, farm equipment companies, FMCG and consumer durable manufacturers. The bottom of the value-chain pyramid indeed represents a huge gambit of opportunities. Here lies a fortune that is waiting to be explored
Critique of Research Studies – Part 2. Paper details For Part 2, you will be writing about the methods used in each of your research studies. Each critique should be 250-500 words and address the following points regarding the article being discussed. Quantitative Method: Protection of human rights Research design Population and sample Data collection, measurement, and quality Procedures Qualitative Method: Protection of participants’ rights Research design and research traditions Sample and setting Data collection and quality Procedures Enhancement of trustworthiness Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center. This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successfulCritique of Research Studies – Part 2
Independence of Mind Example. The word of ‘INDEPENDENCE’ is defined as ‘freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired.’ (Kaplan, 2009, pp.117) There are 2 types of independence, that are independence of mind and independence in appearance: Independence of mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby, allowing an individual to act with integrity, and exercise objectivity and professional scepticism. Independence in appearance The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firm’s, or a member of the assurance team’s, integrity, objectivity or professional scepticism had been compromised. (b) Why is external auditor’s independence so important? Illustrate with any past or current audit failures. (10 marks) It is important for external auditors to be independent because external auditors act on behalf of the owners of the business, normally the shareholder, and report on the financial statements prepared by management for the benefit of shareholders. If the external auditors are not independent of their shareholder, for example, if they hold shares in the companies that they audit, their ability to form an objective opinion on the financial statements will be impaired. In addition, external auditors must be also be seen to be independent because if they are not, the owners of the business will not have confidence in the audit reports that the audits issue. This is why it is auditor’s independent is so important because to prevent further scandals such as those of Enron’s and Parmalat’s case, and etc. For example in the case of Phar-Mor, Inc one of the top 10 deep discount drug store chains in the United States and declared bankrupt in the year 1995. Phar-Mor, Inc declared bankrupt because the company contributing to the frauds and ability to cover it up for so long. Listed below the summarized of the factors contributing to the fraud: Familiarity threat Phar-Mor, Inc knowledge of audit procedure an objectives. Phar-Mor’s fraud team was made up a several former auditors, including at least one former auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were looking for. Self-interest threat The Phar-Mor had financial interest in financial reporting, potential self-interest threat may occur. Such the fraud in the Phar-Mor case included: Overstating inventory and recording consigned inventory as owned inventory Recording revenue from receipts from vendors under certain promotion and exclusivity agreements when received, rather than over the life of the agreements Understating the amount of accounts payable by holding disbursement checks Recording revenues and receivables from vendors at budgeted, rather than actual, amounts Integrity The principle imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. In the case of Phar-Mor, the Phor-Mor did not perform honest in professional and business relationships. The Phar-Mor provide misstatement of margins, inventories, and earnings in reports to management and in general ledger and financial statements (to cover up other misstatements), and Diversion of assets to affiliated companies via manually written checks (nature of disbursements falsified when recorded in books and records). (c) The following situations may violate ethical codes imposed by regulatory bodies such as the MIA By-Laws (On Professional Conduct and Ethics): Roslan, an audit partner, owns material amount of shares in a trust fund investment company, which in turn owns shares in Roslan’s largest audit client. Reading the investment company most recent financial report, Roslan is surprised to learn that the company’s ownership in his client has increased dramatically. From the case above, a member of the audit team has possible financial interest in the client, potential self interest threat may occur and the gift rise to Roslan possible self-interest. Form my point of view, it seems less significant in terms of threats because the trust fund is indirect investment in the client. However, if the ownership in the client increases resulting in a significant proportion of Roslan’s fund to be invested in the client, then the threat may be significant. Moreover Roslan is an audit partner who audit in the investment company. Safeguard or action to be taken is since the threat may not be so significant, it may not be necessary to get Roslan to dispose off the financial interest. However, it would be better to remove or re-assign Roslan from the audit assurance engagement. Sofia Ali is doing the audit of a large car dealership. She is just the audit assistant in the audit team. The sales manager of the client tells her there is a sale (at a substantial discount) on new cars that is limited to long established customers of the dealership. Because her audit firm has been doing the audit for several years, the sales manager has decided that Sofia should also be eligible for the discount. Required: Discuss whether the facts in any of the situations above give rise to threats to independence. (15 marks) For the case above, Sofia Ali has been given extended gift and hospitality by client that is in the form of a discount to purchase on new car by a sales manager. This may give arise to possible self interest and familiarity threats. The threats may be significant because of the extent of gift and hospitality that is audit staff is offered discount. However, the threats may not be significant if the gift and hospitality is within client’s normal commercial terms, that is client offer to other customers. Safeguard or actions to be taken is the audit staff, Sofia Ali should refer to policies of audit firm prohibiting or getting permission before accepting the gifts and hospitality from senior personnel. Describe the concept of ‘sufficient appropriate’ audit evidence and explain why external auditors are not expected to gather all information in order to express an opinion on the truth and fairness of the financial statements of an entity. ISA 500 Audit Evidence requires auditors to ‘obtain sufficient, appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion’. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of control and substantive procedures. (ACCA, 2008, pp.119) Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence required is affected by the level of risk in the area being audited. Firstly, it is the level of inherent risk faced by auditors is high. For example, high technology developments in a market which is very competitive can lead to going concern problems and more possibility that the client’s Financial Statements will be misstated. This will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements and more evidence is needed during the planning stage. Besides, lack of IT control in a computerized environment may cause the level of control risk faced by auditors is high. This is because more evidence is needed for auditor when auditing the company. (ACCA, 2008) Appropriateness is the measure of the quality or reliable of audit evidence and its relevance to the audit subject matter. If quality is high, then the auditor may need less evidence. The quality or reliability of evidence is affected by several factors, such as external sources, evidence directly by auditor, entity, written documentation, and original documents. Original documents are more reliable than photocopies or facsimiles, which can easily be altered by the client. (ACCA, 2008) Testing control is a test for the auditor to determine whether the control is operating effectively throughout the period under review stage. The auditor must consider the sufficient appropriates audit evidence is to support the assessed level of control risk is audit evidence is obtained from tests of control. For example: Design: the control systems are suitably designed to detect and correct significant departures from the matter of accountability or material misstatements in any assertion Operation: the control systems exist and have operated effectively throughout the relevant period. (ACCA, 2008) The auditor must always carry out substantive procedures on material items. The ISA says ‘irrespective of the assessed rick of material misstatements, the auditor should design and perform substantive procedures for each material class of transactions, account balance and disclose’. When obtaining audit evidence from substantive procedures, the auditor must consider the sufficient appropriate audit evidence from such procedures together with any evidence from tests of control to support the audit opinion. (ACCA, 2008, pp.99) In an audit of a financial report, the audit opinion is given on the assertions by management, explicit or otherwise, that are embodied in the financial report. They can be categorized as follows: Assertions about classes of transaction and events for the period under audit One of the examples is occurrence, where a transaction or event took place which pertains to the entity during the period. Assertions about account balances at the period end For example existence is an asset or a liability exists at a given date, rights and obligations is an asset or a liability pertains to the entity at a given date, and etc. Assertions about presentation and disclosure An item is disclosed, classified, and described in accordance with the applicable financial reporting framework. The auditor has a statutory duty to make a report to the entity’s members on the truth and fairness of the entity’s annual accounts. This report must state the auditor’s opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit. The auditor’s task is to decide whether the accounts show a true and fair view. The auditors are not responsible for establishing whether the accounts are correct in every particular. This is because it can take a great deal of time and trouble to check the accuracy of even a very small transaction and the estimation which means that financial statements can never be completely precise. It is not easy and impossible to examine every single item in the financial reports. Here, as we shall see, auditor provides opinion about the financial statements, but not certificate that the financial statements are correct. Besides, audit procedures are designed to reduce the risk of the misstatements in the financial statements, but not eliminate the error in the financial statements. This is because by providing sufficiently reliable conclusion arriving by way of using the sampling procedures. The sampling risk arises from the possibility that the auditor’s conclusion, based on a sample, may be different from the conclusion reached if the entire population were subjected to same audit procedure. A sampling risk can be reduced by increasing the sample size for both test of control and substantive procedures. (ACCA, 2008, PP.189) (b) Describe the following audit procedures used in gathering audit evidence and for each procedure, illustrate with an example: Confirmation Analytical procedures Observation Inspection Confirmation This involves seeking confirmation from another source of details in client’s accounting records. Example: Confirmation from bank balances by referring to the bank statement. (ACCA, 2008, pp.121) Analytical procedures Analytical procedures mean the study of trends and ratios in financial and non-financial information. It is used within audit planning to identify risk areas and also as a means of gathering substantive evidence, for example by calculating as estimate of a particular figure based on knowledge of the business and comparing this to the actual figure. Example: A comparison of gross profit percentages month by month for a company could be performed and any unusual fluctuations investigated as these could indicate errors such as omission of sales, loss of inventory or other errors. (ACCA, 2008, pp.121) Observation Observation means watching a procedure being carried out. It is usually used as a means of gathering evidence about the internal controls in a company. Example: A appropriate to observe the procedures that are carried out when the post is opened to assess whether controls exist to prevent the misappropriation of cash. (ACCA, 2008, pp.121) Inspection Inspection means looking at documentation, books and records or assets. This could be done to confirm existence of an asset, to verify values or to provide evidence that a control has taken place. Example: The inventory of a company at the year-end could be inspected as part of the evidence relating to its value. The inspection would give evidence as to whether the inventory was in good saleable condition. (ACCA, 2008, pp.121) Inquires Inquires mean requesting information. This could be from individuals within the company, either orally or in written representations, or in formal written requests to third parties. Example: A relevant example would be to send a standard confirmation letter to the company’s bank (ACCA, 2008, pp.121) QUESTION 3: (a) Explain what is meant by the term audit risk? (8 marks) Audit Risk is the risk of giving an inappropriate opinion on the financial statements. For example, failing to qualify when the financial statements contain a material error. Audit Risk has three individual components in the formula: Audit Risk = Inherent Risk X Control Risk X Detection Risk Inherent Risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with misstatements, assuming there were no related internal controls. Inherent risk is also a risk that it is impossible for auditors to manage and transfer away due to the nature of the company and its transaction. Control Risk is the risk that material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entity’s internal control. Detection Risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with other misstatements. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessment of the risk of material misstatement at the assertion level. (ACCA, 2008) (b) Explain why auditors need an understanding of the client’s environment, including its internal controls, and list some aspects of client’s environment and internal controls. (12 marks) (Total : 20 marks) Auditors should obtain an understanding of the entity and its environment, including internal control, sufficient to identity and assess the risks of material misstatement in the financial statements whether due to fraud or error. Then, the auditors able to design and perform further audit procedures. It is essential for auditors to understand the client’s environment, including its internal controls because the knowledge of understanding of the client’s environment will guide auditors to build up or maintain a good professional relationship with the client. Listed below are the reasons why auditors need an understanding of the client’s environment, including its internal controls. A client may involve in a volatile sector of economy, which means that the industry has rapidly and is planning further expansion which will require additional resources. This will cause the stock obsolete and the obsolete stock may be overstated in the Financial Statements. In such circumstances, there is a risk that creditors will go unpaid and the business will go into liquidation. It is very risky for directors of the company and the auditors if they auditing the company. Today’s world is rapidly changing such as technology. It is very competitive with new technology developments in a market because competitive can lead to going concern problems and more possibility that the client’s Financial Statements will be misstated. This eventually will increase the inherent risk for the auditors especially in the aspect when the auditors auditing the financial statements. It is also will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements. Besides, the management’s attitude, whether are they reliable and trustworthy in the business is suspected. This will indicate that the management’s integrity is doubtful and mismanagement may be occurred. This in-turn will cause the Financial Statements may be subject to manipulation by existing auditors when they auditing the company as management is bias. Nevertheless, financial aspect will be taking into consideration if the company is facing financial problems. The company would needs a bank loan to finance the director ambitious plans. However, the loan facilities are scare. The risk for auditors to audit the Financial Statements will increase when the management of the company would use an aggressive accounting tactics to manipulate the Financial Statements. Last but not least, there is a misappropriation to a specific ascertain for a cash transactions or account balances in the. The cash balances may influence the Financial Statements and will cause an increasing risk for auditors to audit Financial Statements and there is a limitation for the auditors to identified completeness of sales and internal controls are insufficient. The aspects of client’s environment and internal controls are as follow: Industry, regulatory and other external factors, including the reporting framework Nature of the entity, including selection and application of accounting policies Objectives and strategies and related business risks that might cause material misstatement in the financial statements Measurement and review of the entity’s financial performance The control environment Control activities Monitoring of controls (ACCA, 2008) QUESTION 4: An important aspect of an external auditor’s audit of financial statements is observation of the conduct of the client’s physical inventory count. Explain the purposes of the auditor’s observation of the client’s physical inventory count? (4 marks) It is important for auditors to observe client’s inventory stock count. This is to verify assertions of existence of inventory items that makes up the balance, means that the stock count done by the client staffs are as per the Stock Taking Instruction (STI). All the stocks are properly allocated, ensure that the stock stated in the stock list are actually exist. If do not have such stock exist as per the stock list, inquire the management or superior for the explanation. Besides, the auditors should ensure that the condition of the stock are clearly stated during the stock count, such as identify evidence of damaged or slow moving inventory because it is useful for the further evaluation of the inventory. This also wanted to prove that the actual stock record data are as per the stock count. Not only that, observation of stock count is to ensure that all the stocks held in the warehouse are particularly owned by client, that is right and obligations assertion. Any stock held for 3rd party, ensure it is properly separated from the client’s stock and inspect the agreement between the 3rd party and client regarding about the stock held. Lastly, the auditors should verify by assertions of completeness. That is the audit should ensure all sales and purchases are well recorded and all the inventory at year end is included on the statement of financial position. (b) You encountered the following situations during the 31 December 2008 physical inventory count of Shoe Supplier Sdn. Bhd.: In observing the inventory of liquid shoe polish, you note that one lot is 5 years old. From the inspection of some bottles in an open box, you find the liquid has hardened in most of the bottles. As an external auditor, the audit procedures I would take is to find out or enquire whether this box of liquid is still part of the inventory balance, that is inventory record. Besides, I will ensure that the box of liquid in this inventory is written off and not saleable anymore. Lastly, I will also determine whether the sales of the liquid shoe polish are valued at the ‘lower of cost’ or ‘net realization value’, if it is saleable. If the liquid shoe polish still cannot sell, then dispose the liquid shoe polish. During your observation of the inventory count also, you noticed that some counting staff are using pencils to record down inventory counted. Describe the procedures that you would take as an external auditor? (6 marks) As an external auditor, the audit procedures that I would take is I will ensure that client’s staff are following instructions during the inventory count. Besides, no pencil is allowed during the inventory count. This is because by using pencil to record down inventory counted is showing not a good count instruction. Therefore, I will inform the person in charge of count that some staff are using pencils to record down inventory counted to prevent any adjustment easily to be made. Lastly, I will follow up to observe whether the staff are using pen subsequently during the inventory count and observe the condition of the stock properly to ensure it is clearly stated as per during the stock count, as it is useful for the evaluation of the inventory. (c) Describe the audit procedures an external auditor would carry out to verify whether inventory should be valued at cost or net realizable value. (10 marks) (Total : 20 marks) The management of the company is responsible for the identification and reporting of stocks that are worth less than cost to the auditor in a form of a schedule listing all the identified items. The types of inventory that may be worth less than costs include slow-moving, obsolete and damage stocks. Audit procedures for stocks worth less than costs are as follows: Enquire from management as to how they account for and identify such inventories, including the assumptions they made about the age, conditions and value of the inventories. Inspect sales, marketing and other reports, and review the extent to which inventories which are worth less than costs have been reduced to net realizable value (NRV) in prior years. Analytical procedures may be performed to evaluate the appropriateness of the write down in the current year. Analyse the client’s computerized records, if available, to identify goods that are old or slow-moving. The records may also show seconds and damaged goods. Any information produced by the computer system for management relating to inventories need to be checked. Computer Assisted Auditing Techniques (CAAT) may be used for these purposes. Auditor’s need to checked the appropriateness of the definition of old and slow-moving given by the management, by making references to competitors products, technology changes and legislation. For high value items the auditors will need to refer to the expert’s valuation report to note if any material differences exist. At the inventory count, a note should have been made of any items that appeared to be old, slow-moving or damages and the count records should be inspected to see if they do show such goods. QUESTION 5: Describe external auditor’s responsibilities to report appropriately on the going concern aspect of an audit client. (Total : 10 marks) [OVERALL TOTAL: 100 MARKS] The auditors’ responsibility is to consider the appropriateness of the going concern assumption made by management and whether are there any material uncertainties about the entity’s ability to continue as a going concern that need to be disclosed in the financial statements. In obtaining an understanding of the entity, the auditor should consider and stay alert to obtain evidence as to whether any events or conditions and related business risks which may occur and cast significant doubt on the entity’s ability to continue as a going concern during the auditing. If such event or conditions were identified, the auditor should perform addition audit procedures to consider their impact to the audit assessments. The auditors should : Review management’s plan for future actions based on its going concern assessment Gather sufficient appropriate audit evidence to confirm whether or not a material uncertainty exists . Considering the affects of any plans of management and other mitigating factors Seek written representations from management regarding its plan for future action The auditor should also inquire management as to its knowledge of events or conditions beyond the period of assessment used by management that may cast significant doubt on the entity’s ability to continue as a going concern. The audit procedure that auditor should undertake to realize that may have affect on company going concern issues are as follow : Analyse and discuss cash flow, profit and other relevant forecasts with management. Analyse and discuss the entity’s latest available interim financial statement Review the term of debentures and loan agreements and determine whether they have been breached Read minutes of meetings for the reference to financial difficulties Enquire of entity’s lawyer regarding the litigation and claims Consider the entity’s position if unfulfilled customers order Assess financial ability to provide additional funds Review events after period end for item affecting the entity’s ability to continue as going concern. (ACCA, 2008) Independence of Mind Example

BIO 220 Grand Canyon University Water Quality Essay

BIO 220 Grand Canyon University Water Quality Essay.

Write a 750-1,000-word essay about water quality in your community that addresses the following points:Obtain a water quality report from your local municipality within the last two years and discuss what you found in the report?Identify a water quality issue happening in your community and where the pollution comes from? This includes point sources (for example, water discharge from a factory; contamination from a Superfund site), Non-point sources (for example, agricultural runoff), and Natural sources.Describe how the pollution source is impacting the environment and human health in your community, and provide two examples of each.Identify three management practices to minimize water pollution.Remember to support your data and information with appropriate citations. A minimum of five peer-reviewed references must be included.Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center.This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.
BIO 220 Grand Canyon University Water Quality Essay

MGT 422 Saudi Electronic University Pinto Fires and Personal Ethics Case Study

i need help writing an essay MGT 422 Saudi Electronic University Pinto Fires and Personal Ethics Case Study.

The Assignment must be submitted on Blackboard (WORD format only) via an allocated folder.Assignments submitted through email will not be accepted.Students are advised to make their work clear and well presented, marks may be reduced for poor presentation. This includes filling your information on the cover page.Students must mention the question number clearly in their answer.Late submission will NOT be accepted.Avoid plagiarism, the work should be in your own words, copying from students or other resources without proper referencing will result in ZERO marks. No exceptions.No pictures containing text will be accepted and will be considered plagiarism).Submissions without this cover page will NOT be accepted.
MGT 422 Saudi Electronic University Pinto Fires and Personal Ethics Case Study

The Origin and History of Tuberculosis

The Origin and History of Tuberculosis. Tuberculosis has been with human kind since ancient times. There is much evidence of this bacterium throughout history. Many bodies have been found with traces of the disease from all over the world, from Greece to South America. The strand has evolved and grown with humans to continue to threaten us, and will continue to do so. However lately with recent findings and aid from technology we have almost removed the threat entirely. Tuberculosis has haunted humanity since its very beginning. The earliest known finding of tuberculosis is from a specimen found in a 500,000 year old homo-erectus. In earlier times tuberculosis affected many people, and has recently dwindled in numbers. This used to be a major part of deaths up until the twentieth century, which is when the United States started coming out with vaccines and other forms of treatment and cures for tuberculosis. Tuberculosis is still a major disease in the rest of the world, with a third of the world’s population expected to be infected with the disease (Robert M. Jasmer). This is largely in third world countries where they do not have access to the modern cures and treatments for the disease. Every year, there is an average of nine million cases of tuberculosis worldwide (Elimination). This disease still plagues the modern world today with over 12,000 cases reported in the United States in 2008 (Elimination). Tuberculosis is a disease caused by mycobacterium, which is a genus of bacteria known to cause many infectious diseases such as tuberculosis and leprosy (Kumar).The specific name for tuberculosis is mycobacterium tuberculosis. It is unknown as to how the disease carried over to humans; however there are cases of humans having evidence of tuberculosis up to 9,000 years ago. Tuberculosis starts out with symptoms somewhat like the flu. These include coughing, sneezing, and a fever, as it advances blood begins to show up in the phlegm that is expelled from the lungs, which is the classic sign of tuberculosis. Tuberculosis can also move into other major organs such as the kidneys, liver, and spine. Once infected with tuberculosis there is a fifty percent death risk if one does not seek treatment, however if one does then there is a very high chance of survival and the disease will be cured. There are two main classifications for tuberculosis. The first of which is latent tuberculosis infection. A person with this is basically a “carrier” of the disease, they show no symptoms, and the bacteria cannot be spread to others. However, those with the latent infection have a risk of eventually developing the tuberculosis disease. These carriers will test positive if tested for tuberculosis and if given treatment their infection will not advance to tuberculosis. In order to be infected with latent tuberculosis one is suspect to the same thing that would infect them with the tuberculosis disease; direct contact with someone that is infected. The reason this becomes a latent infection instead of tuberculosis disease is due to our immune system’s ability to battle the bacteria and it will prevent the bacteria from growing (Elimination). The tuberculosis disease is the second classification, which is the disease that is in direct relation to tuberculosis. This is the disease which consists of coughing up blood and a high death rate as explained before. Tuberculosis can be attained through direct contact with the disease, or if latent tuberculosis infection was already present and the immune system was weakened from some other cause. People infected with tuberculosis can spread the disease to others which may infect them with the disease or only the latent infection until they receive treatment or the bacteria start to multiply and it becomes a disease. Tuberculosis disease is now just commonly known as tuberculosis, even though this can be attributed to two different classifications. The exact origin of tuberculosis is still unknown however it is known that it branches from the genus Mycobacterium. The earliest finding of tuberculosis was discovered recently in a Homo erectus fossil found in Turkey. “Although most scientists believe tuberculosis emerged only several thousand years ago, new research from The University of Texas at Austin reveals the most ancient evidence of the disease has been found in a 500,000-year-old human fossil from Turkey.” (Most Ancient Case of Tuberculosis Found) Photo by Marsha Miller “View of the inside of a plaster cast of the skull of the newly discovered young male Homo erectus from western Turkey. The stylus points to tiny lesions 1-2 mm in size found along the rim of bone just behind the right eye orbit. The lesions were formed by a type of tuberculosis that infects the brain and, at 500,000 years in age, represents the most ancient case of tuberculosis known in humans.” (Most Ancient Case of Tuberculosis Found) This recent find has increased the origin of tuberculosis’ date greatly. Earlier it was thought that the earliest evidence of tuberculosis was found in a Neolithic settlement in the Eastern Mediterranean which dated back to about 9000 years ago (Hershkovitz). There have also been discoveries in Egypt of mummies that have evidence of mycobacterium tuberculosis, which date back to 4000 years ago (Zink). Early Greek literature was when evidence is first discovered of the recognition of tuberculosis as a disease. The Greeks started to call is phthisis which means consumption. The term consumption was used to describe this disease for thousands of years beyond that time. Consumption was used to illustrate this disease because from the observer, it seems as if the victim was being eaten from the inside out. This observation was due to coughing up blood and the poor health of anyone infected, it also described the high death rate of those who had fallen victim to “consumption”. Hippocrates, a highly renowned philosopher and writer of the time, also observed the disease. “Around 460 BCE, Hippocrates identified phthisis as the most widespread disease of the times, and noted that it was almost always fatal” (Center). As time goes on more evidence is found of tuberculosis being noted by writers, most famous of them all being Shakespeare. In Much Ado About Nothing Shakespeare brings up consumption and he refers to tuberculosis as scrofula in his play Macbeth. This was due to the widespread infection of peoples in Europe in Shakespeare’s time. Although knowledge of tuberculosis, or at that time “consumption”, was known, it wasn’t until the seventeenth century that scientific descriptions of the disease began to form. “In his Opera Medica of 1679, Sylvius was the first to identify actual tubercles as a consistent and characteristic change in the lungs and other areas of consumptive patients” (Center). However, the biggest early breakthrough of tuberculosis was by English physician Benjamin Marten. In A New Theory of Consumption he wrote that tuberculosis was caused by tiny creatures that, once in the body, could create abscesses and cause the other symptoms. Even with these breakthroughs in understanding the disease, scientists and doctors at the time were not able to find a proper cure or prevention for tuberculosis. Robert Koch is considered one of the founders of microbiology, the study of microorganisms. He was also the first to discover tubercle bacillus, the bacterium that causes tuberculosis, in 1882, which later gained the name of mycobacterium tuberculosis (Brock). In his work he was the first to stain the bacteria to be able to view them under a microscope. This was a difficult task due to tubercle bacillus having a waxy outer shell that would not allow simple dyes of the time to stick to is and therefore could not be seen under a microscope. Koch’s work was quickly accepted throughout the world, contrary to his beliefs that it would take time for it to be generally accepted. Koch then moved onto a new project, a cure for tuberculosis. He began his work in late 1889 and in 1890 he announced that he had found a cure, what he called tuberculin (Brock). This sparked a huge flock of European tuberculosis patients to Berlin, where Koch had made the tuberculin. This cure had worked in the guinea pigs he tried it on, or so he thought. Tuberculin seemed to work on humans, for when it was injected in the affected reason, the area would react, and then the tubercular tissue would begin to be destroyed. However, this was not a cure, it only decreased the tissue for a certain amount of time, and it did not destroy the bacterium that caused the disease. Koch was disappointed in this discovery, but did not put all the blame on himself. He did not intend on his work being released as early as it did, but he was pressured to do so, and was unable to conclude his research before it was being widely used on humans. Although Koch’s remedy was not as successful as he wished it to be it still held great value in the medical world. It later became a test to find if someone had tuberculosis and was one of the most reliable tests to date (Brock). Sanatoriums were the first major movement in attempting to help the victims of tuberculosis. Hermann Brehmer was the first to have the idea of putting those infected into sanitary conditions with good nutrition and clean air and did so in Gorbersdorf (Center). This idea was formed when he isolated himself after having tuberculosis himself. He went to an area with a healthy climate and eventually was cleared of the disease. The same idea was carried out in sanatoriums; infected patients would be put in a place with clean air, and a good diet, in order for their body to become healthy and battle the infection on its own, which was currently the only way to cure tuberculosis. With no antibiotics or current cures for the disease, the only way to rid oneself of tuberculosis was time and good health. In 1884 the first sanatorium was built in America; it was the Adirondack Cottage Sanatorium, and was located in Saranac Lake, New York. This became a trend and soon sanatoriums were popping up everywhere. Many big cities had at least one sanatorium or a specialized tuberculosis center. Sanatoriums were in heavy use from the early 1900’s until the middle of the century. They were not a “cure” for tuberculosis; however it isolated individuals with the disease which decreased the spread, and also put them in a healthy environment which aided in their immune systems to be able to fight the disease. In 1948 antimicrobials were introduced, which was accompanied by a cure for tuberculosis, and a severe drop in the need for sanatoriums. Before the introduction of antimicrobials the first vaccine for tuberculosis was created; called Bacillus Calmette-Guérin. Since this was a vaccine, it was not effective on those who were already infected by the disease. This vaccine was created by a bacteriologist and a veterinarian, Albert Calmette and Camille Guérin respectively. Their work consisted of finding a non-virulent bacillus to use as the vaccine. They eventually found a strain and began human use in 1921 (World Health Organization). Although the first vaccines carried a lot of risk, it was effective in many studies. Bacillus Calmette-Guérin was widely used in Eastern Europe after World War II and successfully vaccinated millions of babies. This vaccination was used against tuberculosis until recently when advances in medicine gave way to much more efficient vaccines. In 1943 the first cure for tuberculosis was introduced. Streptomycin was created by Dr. Waksman at Rutgers University (Wallgren). This was also the first human-safe antibiotic to ever be created, in fact Dr. Waksman introduced the word. This antibiotic successfully healed an average of 80% of all tuberculosis patients (Wallgren). Recently, there has been debate on whether Dr. Waksman deserves the credit that he has been given, including the Nobel Prize. One of his assistants, Albert Schatz, challenged Dr. Waksman’s credit to the entire discovery of the drug. After a legal battle over streptomycin, Schatz was recognized as streptomycin’s co-discoverer and has received his share of rewards and benefits in this matter (Wainwright). Although this antibiotic was not a cure for all tuberculosis patients, it was a major step in the eradication of the disease. Current drugs that will treat and cure tuberculosis have stemmed from the first antibiotic previously mentioned, streptomycin. There are ten drugs that are approved by the Federal Drug Administration to treat tuberculosis (Elimination). The most important of these drugs is the “first-line” anti-tuberculosis agents. These antibiotics are the marines in the tuberculosis war. They go in and destroy all visible signs of mycobacterium tuberculosis, and after this treatment, an after-treatment is administered to prevent any return of the bacteria and eliminate any leftover bacterium. This fleet of antibiotics has proven to be very effective in treating tuberculosis. Recently, tuberculosis has been on the rise yet again in the United States. Strains of drug-resistant tuberculosis have been surfacing which make it difficult to find the right cure. These strains occur due to evolution of the strain if it is able to live through a treatment. This can happen if a tuberculosis patient does not complete their full treatment, misuse the drugs, or use damaged drugs (Elimination). Along with drug-resistant tuberculosis is also extensive drug-resistant tuberculosis. Unlike normal drug-resistant tuberculosis which is only resistant to one type of first-line antibiotic, extensive drug-resistant tuberculosis is resistant to almost all drugs used to treat the disease (Elimination). This is a major problem because treating a patient with extensive drug-resistant tuberculosis becomes almost impossible, and it is very difficult to find a drug that will work since using the wrong drug could prove to worsen the problem or even be fatal. Tuberculosis originated 500,000 years ago in Homo Erectus, before the modern human had even walked the earth. Up until recently, it has been a major cause of death in Europe and the surrounding area. Luckily, it never got a full foot into the United States and it was largely avoided here, although there are still many cases reported every year. A cure for the disease was not created until merely 60 years ago by Albert Schatz and Dr. Waksman. Currently there are ten drugs on the market used to treat and cure tuberculosis; however that is only available in the United States and other major countries. Third world countries like those in Africa and Asia still suffer greatly from this disease and it is thought that nearly one third of the entire world population is infected with some form of tuberculosis. This disease has haunted humanity since our very beginning and will continue to be with us for a while until, if at all possibly, eradication is acquired. Although I have not had any direct exposure to tuberculosis, I have been lucky enough to visit a sanatorium near my home. Henryton State Hospital is located about 20 minutes from my house in a slightly remote area of Carrol County. This hospital was originally created as a tuberculosis center for African Americans in 1922 by the Maryland Board of Mental Hygine (SaveHenryton). This area is composed of many buildings, all of which are abandoned and beginning to fall apart. There is little distinction in the buildings from the outside, but upon exploring the internal areas of Henryton it is quite simple to find what areas were for what purpose. What I have found and distinguished are the nursing dormitories, what seems to be a classroom building, a hospitalization building, a power plant/boiler room, and a cafeteria and auditorium. It is an amazing area to explore and to be able to reach into the past of how things were. Just as any abandoned place, Henryton State Hospital is filled with mystery and possible cover-ups. There are little to no records on this hospital, especially once it was transformed into a mental institution. Recently records of a nearby mental institution Rosewood Center have been discovered to show that the mental institutions in Maryland showed below minimal standards in treatment of the patients. Henryton is one of many sanatoriums that show the past of what tuberculosis used to be. Works Cited Brock, Thomas D. Robert Koch: A Life in Medicine and Bacteriology. Washington, DC: American Society for Microbiology, 1999. Center, National Tuberculosis. Brief History of Tuberculosis. 26 July 1996. 15 December 2009 . Elimination, Division of Tuberculosis. CDC – Tuberculosis. 13 October 2009. 15 December 2009 . Hershkovitz. “Detection and Molecular Characterization of 9000-Year-Old Mycobacterium tuberculosis from a Neolithic Settlement in the Eastern Mediterranean.” PLoS One (2008). Kumar, Vinay. Robbins Basic Pathology. Philadelphia: Saunders/Elsevier, 2007. M, Wainwright. “Streptomycin: discovery and resultant controversy.” History and Philosophy of Life Sciences (1991): 97-124. “Most Ancient Case of Tuberculosis Found.” The University of Texas at Austin (2007). Robert M. Jasmer, M.D. “Latent Tuberculosis Infection.” The New England Journal of Medicine (2002) Rothschild, Bruce M. “Mycobacterium tuberculosis Complex DNA from an Extinct Bison Dated 17,000 Years before the Present.” Clinical Infectious Diseases 1 August 2001: 305-311 . Save Henryton. 2008. 15 December 2009 . Wallgren, Professor A. “Presentation Speech.” Nobel Prize in Physiology or Medicine 1952. Stockholm: The Nobel Foundation, 1952. World Health Organization. 2009. 15 December 2009 . Zink, Albert R. “Characterization of Mycobacterium tuberculosis Complex DNAs from Egyptian Mummies by Spoligotyping.” American Society for Microbiology (2003). The Origin and History of Tuberculosis

The University of Utah Seismology Study of The Earths Crust Presentation

The University of Utah Seismology Study of The Earths Crust Presentation.

Im asking to prepare a power point slide presentation based on the article attached. Adding, the slides should include an introduction, conclusion and the other slides that answers these questions with a short paragraphs in notes section for each question: What problem is discussed in the paper and why do we care?What data was used in the study?Methods/Techniques. How were these data analyzed?What were their primary findings?What are the implications of these findings?Challenges/Shortcomings. Are there potential problems with this study, or are their assumptions reasonable. As scientists we are naturally skeptical of others work. Which parts of this study are you skeptical about and why?Note: each slide should have a brief paragraph in the note section
The University of Utah Seismology Study of The Earths Crust Presentation