Computer Essay Is It Your Friend Or Not

BLOG In: Popular topics Today, we cannot imagine our life without the computer. It seems that we have them everywhere: at the working place, at home. Our children were born in the world, where the computer is the usual thing like the bus, mobile phone or something like that. The detailed information you can get ordering the life without computers essay. Our essay writers will be glad to help you. Our children have now everything, which we even could not dream about in our childhood. But a lot of people worry about the influence, which the computer has on their children. Is it safe? The influence of the computer is in the fact, that it catches the attention of the children and they can spend a lot of time there. The negative influence of the computer you can get, if you do not follow the simple rules, which can help you to protect your health. Because of it, you should understand, that you will be responsible for the consequences, when you purchase the computer for your children. Only you can control how many hours they spend near the computer or which games they are playing. Computer for the little children If you have the little children, it seems, that they do not need a personal computer for school or something like that. It will be enough for them to spend some time at the computer of their parents. There are a lot of computer games for children, for example: they can paint, play with the puzzles. The older children can learn how to read or to count. But it is better not to let your children to spend a lot of time playing different games. It is better to play with them in some games, which can develop their mind. The list of the useful games, which you can show to your children, is possible to order on our site in essay on computers. You can be sure, that you will be glad with the result, which you will be provided with from our team members. The help of the computer at school Do you know the fact, that if the children spend not too much time near the computer, they will develop the concentration of the attention, but if they spend a lot of time near the computer, the level of their attention will be very small. Also, it is needed to control the time, which your children spend near the computer in order to prevent some health problems, for example with the eyes. The parents should see the great interest in it and to avoid the situations, where the parents want to relax from the hard working day and it is better for them to let their children to play in different computer games, then to play with them or to do something useful. It is needed to tell them the exact time, which your children can spend near the computer. For example, the children till the age of 6 can spend up to 20 minutes per day near the computer. Also, it is better when they do it not every day. The children at the age of 7-8 can spend 30-40 minutes near the computer per day. And at the age of 9-11, they can spend 1-1,5 hours a day. The computer can create a lot of health problems, but the biggest one can be connected with the eyes. Everyone knows the fact, that our eyes are connected with the brain and because of it the physical and psychological health will be affected too. It is recommended not to use a lot of bright colors for the picture on your computer, because it is harmful for your eyes. Also, it will be great, if your children can do some special exercises for the eyes, which can protect them from the influence of the computer and also they will be able to relax their eyes. If you see, that your children are tired after spending some time near the computer, you should check if everything is ok with the working place. How to create the correct working place for your children? If you wish to get the benefits from the computer, it is needed to put them in the right place, that will be comfortable for your children. First of all, your children should get enough light, but you should remember, that it cannot be too bright. It is better to put the computer table near the window and your children will get enough natural light. It will be very useful for their eyes. The table, where your children will spend time, should be exact for them: it cannot be too large or too small. The monitor should be before your children and they should not change the position of the body to see it better. The doctors recommend to clean the computer table every day and to have some plants in the room, where you have the computer. If you wish to get more advices, you can order the computer in education essay and you will get them. If your children do not want to go from the computer There are a lot of questions from the parents, whose children can spend even the whole day near the computer. It does not matter if they play different games or just watch some films or sit in the social networks. All these situations were created exactly by parents. If you have limited the time, which your children can spend near the computer, but later you let them do everything they wanted, the children can do as they wish. If the teenagers spend a lot of time near the computer, it can mean, that there are some problems in the family. If your children cannot communicate with the members of your family, they do not have friends, they will compensate it by pending time in the computer. The detailed information you can find in the essay on communication. But if you are sure, that everything is ok with your family, then you just need to attract the attention of your children with something new. For example, you can find the new hobby, reading new books or sport. If you wish to avoid any conflicts in your family because of the computer, you need to explain the situation to your children. You should explain about the negative impact, which the computer can have. You can be sure, that they will value your explanation. To sum up, you should not be afraid of the negative influence of the computer. Just control the situation and you will see, that your children will get a lot of benefits. If they have the computer, they will get more information about the technique and they will try to explore the different programs. These skills will be very useful in the future and it is possible, that it will be their profession. If you wish to order an essay on computer, please place the order and our professional writers will provide you with it in the shortest time.

American Obesity - Free Essay Example

Sample details Pages: 9 Words: 2680 Downloads: 6 Date added: 2019/03/22 Category Health Essay Level High school Tags: Obesity Essay Obesity in America Essay Did you like this example? Abstract As a Nutrition major, I have always wondered, Why is it that in the last few decades, people around the world have been increasing in weight, especially in America? From 1990 to 2018, American obesity has grown from being 11% of the population to 35% (The State of Obesity). Why do some people have such a hard time losing weight, while others have to work really hard to even gain a few pounds? So, what exactly is obesity? Obesity is defined as having a BMI (Body Mass Index) over 30, and is considered a chronic disease that increases the risk of a variety of health conditions. This includes, but is not limited to: insulin resistance, diabetes, high blood pressure, gallstones, stroke, heart attack, osteoarthritis, and even cancer (Balentine).. Don’t waste time! Our writers will create an original "American Obesity" essay for you Create order The location of fat on the body can increase these risks; generally, more abdominal fat means a higher risk. Storing fat in the abdomen is known as an apple shape, while storing fat in the hips and legs is a pear shape. The waist to hip ratio, which is found by dividing the measurement of the smallest part of your waist by that of widest part of your hips, is used to assess the increased risk of obesity related diseases. If the ratio is greater than or equal to 0.8 for women or 1.0 for men, their risk for obesity related diseases is elevated (Balentine). In order to understand this obesity epidemic, we must first understand what causes obesity in the first place. Although there is definitely an influence from peoples personal actions, it turns out obesity is not purely a consequence of an individuals choices; there are genetically predetermined factors that impact ones likelihood of gaining weight. One study used identical twins to test if genetics play a role in ones weight and fat distribution. Twelve pairs of twins were given a one thousand calorie a day surplus over the course of one hundred days for six days per week. It turns out each twins weight gain and fat distribution was similar within pairs, but varied between the twelve different sets (Bouchard). These findings are very significant, because they demonstrate just how much ones body composition, location of fat distribution, and metabolic rate can vary based on genetics. Ones ethnicity, gender, hormone levels, and childhood weight, all of which are influenced by genetics, play a role in the likelihood of becoming obese. African Americans and Hispanics, women especially, have a tendency to put on more weight earlier in life; this is most likely a result of differences among cultures relating to food. People who are overweight in their 20s have a higher chance of becoming obese in their late 30s. Generally, the earlier the person is overweight in their life, the more likely they will become obese later on. Women are more likely to become obese because of their tendency to put on more weight due to hormones such as estrogen (Balentine). Although heredity does play a significant role, the foods people eat in America have a great impact on obesity. Lots of sugary, calorie dense, man-made junk foods are marketed to the public, and sometimes they can be very hard to resist. The low nutrient profile in these foods makes people feel full less quickly, often causing them to overeat, filling up on too many calories and not enough protein, fat, or complex carbohydrates (Gunnars). The aggressive marketing of junk food companies does not help either. Advertising for many junk food items is aimed towards children, who do not yet have enough knowledge to make conscious, informed decisions about what they eat, and they get addicted to sugar at a young age. Countless digital marketing ads are portrayed through phones, games, and social media to children and adolescents. In 2008, the food industry spent about $10 billion per year in marketing to children, according to the Federal Trade Commission (Toxic Food Environment). Certain junk food products are advertised as being healthy, with labeling that claims they are beneficial to the body in some way, when in reality they are not healthy. Many companies slap labels on their products such as all natural, multigrain, sugar free, fat free, light, among many others (16 Most Misleading Food Labels). These claims can even trick adults into thinking that they are buying a healthy product (Gunnars). For example, cereals such as Honey Nut Cheerios may claim that they are whole grain, low fat, contain all 12 vitamins and minerals, are a good source of iron and calcium, and that they may reduce the risk of heart disease and lower cholesterol (Honey Nut Cheerios | Gluten Free Oat Cereal), but they are still high in sugar and have little protein per serving. Children must be taught at a young age about the importance of fruits and vegetables in the diet, and to limit sugary items. As a result of consuming so many high sugar, calorie dense foods, people can develop insulin resistance. Insulin is a hormone in the body that regulates the conversion of energy into fat versus being utilized elsewhere in the body. In a person who is insulin resistant, the body does not register when enough of the hormone has been made, and continues making more of it; this causes more energy to be stored as fat instead of used by the body. In order to prevent high insulin levels or insulin resistance, one must not eat an excessive amount of refined carbohydrates and have a good amount of fiber (Gunnars). People can also become resistant to the hormone leptin, another possible cause of weight gain. Leptin is responsible for reducing appetite when the body has a sufficient amount of fat stored. However, in obese individuals, leptin cannot be registered by the brain because it is unable to cross the blood-brain barrier. This results in an unsatiated appetite, even with plenty of fat storage. Leptin resistance is the most common initiator of fat and weight gain that causes individuals to become obese (Gunnars). The environment in which people live and work greatly impacts what they eat, and in turn, the likelihood of becoming obese. This includes both physical and social surroundings, such as living as a family, being at work or school, and where a person lives (Toxic Food Environment). Families influence the way their children eat in several ways. The foods provided at home impact what children will like as adults. Eating together as a family influences a healthier diet for the child if the parents provide fruits and vegetables at the dinner table. However, some low income families cannot afford to buy healthier foods such a fruits, vegetables, and whole grains, and the unhealthier options such as pre-made meals are much cheaper and convenient. Many low income parents are single, working full time, and do not have the time to cook healthy meals (Toxic Food Environment). The workplace of adults also has an effect on food choices and likeliness to gain weight. Usually, unhealthy options from vending machines, or the huge box of donuts a co-worker brought in, are readily available to be consumed. Stress and fatigue from too much work can also cause people to exercise less and work more, which leads to less calories being burned and potential weight gain (Toxic Food Environment). While the workplace environment affects the diets of adults, the same goes for children in school. Many schools, albeit having a National School Lunch program, do not have the healthiest choices for kids. Junks foods are sold outside the National School Lunch program, making them known as competitive food. These may include chips, candy, and sugary drinks that many kids are drawn towards (Toxic Food Environment). The neighborhood where one lives also affects the accessibility of food. Many people, mostly low-income families, are located in food deserts, or areas with limited access to supermarkets. Instead, they have greater access to convenience stores, which usually do not have as much variety as supermarkets and contain mostly processed foods (Toxic Food Environment). This leads to people in food deserts having less nutrient dense diets. There is a great need for healthier options to be accessible to everyone. Another factor that could be contributing to the obesity epidemic is the way our society treats obese people. There has long been a stigma that people who are obese are lazy, unmotivated, and careless. But this is not always the truth. Putting down obese people only makes them feel badly about themselves and exacerbates the problem. A study done by Brenda Major and others demonstrates the effects of such a weight stigma on women. Women were randomly selected to read an article that was either related to weight stigma or something completely unrelated. Overall, the women who were exposed to the weight stigma article felt worse about themselves and were therefore less motivated to make changes. In particular, it made women who felt they were overweight consume more calories. So, weight stigma is not motivating people to change themselves, but only making them feel more hopeless. The weight stigma is also evident in the health care system. Many doctors are guilty of not taking their obese patients seriously when they have a problem, assuming they just need to lose weight to feel better. Take for example, Sarah Bramblettes experience with a doctor when she started experiencing hip pain. Sarah was over four hundred pounds, and when the doctor came to assess her hip issue, he said, Let me cut to the chase. You need to lose weight. Without any further examination other than her physical appearance, he wrote down on her list of symptoms obesity pain. Sarah was dumbfounded. She made an appointment with another doctor, one who actually diagnosed her, and discovered she had a scoliosis progression (Kolata, Why Do Obese Get Worse Care?). A study performed in 2001 at the Texas Medical Center of Houston provided evidence that doctors do not treat overweight and obese individuals the same as patients who are not. 122 physicians were evaluated on how they treated average weight, overweight, or obese patients, all of whom had the same ailment. The results were that the physicians spent less overall time with the overweight and obese patients than the average weight ones (Hebl). With obesity rates continually growing, physicians need to change the way they view obese or overweight individuals, and start taking their needs as seriously as any other patients. Additional problems affect the quality of medical treatment obese people receive. One of these problems is that there are no calculated dosages of medication for obese people. All of the dosage guidelines are assumed for people at a healthy weight. Another is that the majority of MRIs are not large enough to contain an obese person, forcing doctors to have to give up the diagnosis. Lastly, many procedures are not done on obese people. For example, surgeons are not willing to perform knee surgeries on people with a BMI over 40. This is because working on heavier individuals increases the chance of a surgical complication, and doctors dont want to risk a negative effect on their surgical success rate. This situation is not ideal when the majority of people with joint problems are overweight or obese. All of these roadblocks to treatment are not fair for obese people, and changes must be made to accommodate their needs (Kolata,Why Do Obese Get Worse Care?). Despite the bad rap obesity has for increasing the risk of certain health implications, it is actually possible for a person to be classified as obese and still be metabolically healthy. In other words, their metabolism, or the rate the body burns calories through the chemical processes that occur within, is at a normal, healthy rate. These individuals are defined as MHO, or Metabolically Healthy Obese. One possibility of being considered MHO is if your BMI is above 30, but you are muscular and physically fit. Positive lifestyle habits, such as a nutrient rich diet, exercise, not smoking, and a moderate consumption of alcohol can play a role in a persons categorization as metabolically healthy obese. Currently, there are no specific criteria for classifying MHO. Some possible ways to determine MHO could include ones waist circumference, blood pressure, cholesterol, and blood sugar levels, insulin resistance, and physical fitness. Approximately thirty-five percent of obese people are classified as MHO (Nordqvist). This is quite a lot of the obese population, so it would be important to know how to distinguish the difference between the metabolically healthy and the metabolically unhealthy. Such knowledge could result in a better understanding of how to treat obesity. The way many obese people approach weight loss is another issue with the obesity epidemic. It is common for people to lose weight too quickly, as can be seen on the television show Americas Biggest Loser. Kevin Hall, Senior Investigator at the National Institute of Health in Washington, was interested in seeing what happened to the Season 8 contestants post show. Hall monitored their weight and metabolic rate for 6 years after the end of the show, and the results were shocking. Most of the contestants had gained back much of their original weight, some even more. Not only that, but their metabolisms were slower than when they first started (Kolata, After the Biggest Loser). Danny Cahill, the winner of Season 8, lost a whopping 239 pounds, going from 430 pounds down to 191. However, in the years after the contest, the pounds came back rather quickly. After the six-year study, Danny had gained back 100 of the pounds he had lost, ending at 295 pounds with a decreased metabolism, burning about 800 calories less than the average person his weight. Why, after all his hard work, did the pounds just pile back on? (Kolata, After the Biggest Loser) It seems that Dannys body is fighting back against the damage he has done by losing an extreme amount of weight in a short period of time. The more successful you are at losing weight, the slower your metabolism will be, and the more hungry youll be, says Hall. As Danny lost weight, his metabolism decreased, making it very difficult to maintain the final weight he achieved. Levels of the hormone leptin, responsible for controlling hunger, also decreased, making Danny feel extremely hungry on the low calorie diet that was necessary to maintain his new weight. To avoid feeling constantly hungry, Danny had to eat more food. But, with such a lowered metabolic rate, his body could not maintain his new weight, so he continued to put on more pounds (Kolata, Biggest Loser). Its like asking someone to hold their breath, you can do it for awhile, but its very difficult to do it for much longer than a minute or two, Hall explains. Some scientists believe the body goes through a famine mechanism, in which the body responds to rapid weight loss by reducing metabolic rate and leptin levels in an attempt to hold onto and put back on as much weight as possible to return the body to homeostasis. The body reacts as if it were in an extreme crisis with limited availability of food, lowering the metabolic rate and leptin levels as a mechanism of survival (Kolata, Biggest Loser). The metabolisms of the Biggest Loser contestants had no time to adjust to the extreme caloric deficit they experienced. Rebecca and Daniel Wright, two other Biggest Loser contestants who also gained weight back post show, have a new plan of action to keep the weight off for good. Instead of dramatically reducing calories right away, they are gradually reducing the number of calories they eat per day. This way, their bodies are adjusting slowly to the change in diet without registering it as as a threat to survival. Besides a gradual decrease in calories, other advice for successful weight loss recommended by Susan Biali, M.D., is to avoid extreme dieting, enjoy the foods you eat, and make realistic changes you know you can make a part of your lifestyle. Extreme dieting, like what was done on Americas Biggest Loser, has a yo-yo effect, and is not sustainable. It only promotes stress and deprivation, and makes the dieter feel as if they failed.

The Ancient Mayan Civilization A Rigid Social Structure

The Ancient Mayan Civilization was built upon a rigid social structure based on their religious beliefs. They used a caste social structure in which divisions were based on wealth, inherited rank, privilege, profession, or occupation. Their beliefs were based on the fact that nature elements had the power to either help or harm. The Ancient Mayans used their social structure and beliefs to shape their daily lives. The Mayans were a very religious. They believed in many gods and all events centered around their religious beliefs. In their belief system, the gods would bring the rain, heal the sick, bring plentiful harvests and make sure the health and safety of the people if they were honored. If the gods were angry, they believed that the gods would send disasters to their people like droughts throughout their region. In order to keep the gods happy, they believed that a daily sacrifice of blood was necessary. They would open a wound on their body and let the blood drip on paper. Kin gs would also offer their blood to please the gods. The paper would be burned in an offering to the gods. The Mayans worshipped their ancestors as if they were gods. It was believed that the priests could see the spirits in the smoke. When a king or nobleman died, the Mayan people believed that he became one with the gods and would go to live in the sky with them. The dead were buried with food, tools, clothing, and whatever would be needed for their journey. Tombs were built to bury theirShow MoreRelatedThe Ancient Civilizations of Central and South America Essay5364 Words   |  22 PagesThe Ancient Civilizations of Central and South America Central and South America was once home to some of the ancient worlds most magnificent and glorious civilizations. The Incas, Aztecs, and Mayas were just three of these civilizations. These civilizations ruled the area for many years, and flourished greatly in their own different ways. They were the cause for much advancement in arts, architecture, politics, religion, and society in the world. These civilizationsRead MoreMexican Muralism4003 Words   |  17 Pagesstyles are similar in the sense of the amount of expression and movement in their pieces They also share a common ideology that shows up often in their work. Siqueiros’ Portrait of the Bourgeoisie and New Democracy along with Orozco’s American Civilization and Catharsis show you a great cross section of Mexican Muralism, revealing the passions and beliefs of the time period. In order to understand the Mexican muralists, one must first understand the Mexican Revolution. Among the revolutions ofRead MoreThe Birth of Civilization18947 Words   |  76 Pages1 The Birth of Civilization Mohenjo-Daro Figure. Scholars believe this limestone statue from about 2500 B.C.E. depicts a king or a priest from Mohenjo-Daro in the Indus valley in present-day Pakistan. Does this figure seem to emphasize the features of a particular person or the attributes of a particular role? Hear the Audio for Chapter 1 at www.myhistorylab.com CRAIMC01_xxxii-031hr2.qxp 2/17/11 3:22 PM Page xxxii EARLY HUMANS AND THEIR CULTURE page 1 WHY IS â€Å"culture† considered a definingRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesWineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., Agricultural and Pastoral Societies in Ancient and Classical History Jack Metzgar, Striking Steel: Solidarity Remembered Janis Appier, Policing Women: The Sexual Politics of Law Enforcement and the LAPD Allen Hunter, ed., Rethinking the Cold War Eric Foner, ed., The New American History

Plato’s “Allegory of the Cave Modern Comparison - 791 Words

â€Å"The Truman Show† and Plato’s â€Å"Allegory of the Cave† writings were astonishingly similar in theory. Even though these two writings were written almost 2500 years apart, there were many key concepts alike. In both writings there was an imprisonment of a man from childhood to adulthood. Both of these men had a series of events occur as they grew older, which allowed their eyes and mind to see and process the truth of the world and to forget their ignorance. â€Å"... I proceed to say, go in to compare our natural condition, so far as education and ignorance are concerned, to a state of things like the following.† This statement from Plato truly states the theory of mind in which is portrayed in both â€Å"The Truman Show† and Plato. As stated in†¦show more content†¦Today there is not much trust in the world; relationships are sometimes one sided and real life comes with a lot of pain. By the director, Peter Weir creating an alternate world, he was creating a perfect world. 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He carefully scripts the engagements in a form of discussion now called the Socratic Method, where Socrates critiques the positions of the other characters in order to find flaws in inaccurate arguments. Although this method is prevalent even today, I will makeRead More`` Harrison Bergeron `` By Kurt Vonnegut1875 Words   |  8 Pagesare de-emphasized or do not exist in many dystopian settings. The governments are usually operating under a police state, and leader’s offer many promises that often turn out to be only lies (Knox). In Vonnegut works, Harrison Bergeron shows how a modern day society is manipulated by the government to make everyone equal. Unfortunately they have implement amendments 211, 212, and 213 to the Constitution; every American is fully equal, meaning that no one is uglier, weaker, or slower than anyone else

Poverty, Equity, Human Rights, And Health - 1390 Words

Braveman and Gruskin, in their 2003 paper offer a review of the established cycle of poverty, equity, human rights, and health with an overview of the links between them; the history of past global efforts; and five recommendations to the health sector to focus its resources to gain maximum impact. Their paper stands on the shoulders of well-established research and theory. It is well established that there is a link between poverty and poor health, including decreased morbidity and mortality (Irwin Scali, 2007; Wagstaff, 2002). Likewise, that the cycle of the determinants of health can be broken by the attainment of education is well established (Braveman Gruskin, 2003; Maxwell, 1999; Wagstaff, 2002). That poverty itself is not a violation of human rights is, in and of itself, a surprise. 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Auditing and Assurance Financial Analysis

Question: Discuss about the Auditing and Assurance forFinancial Analysis. Answer: Introduction In audit of financial analysis, the most common report prepared by the auditor is the unqualified report also known as the clean review. This review is used where there is invariably no significant constraints that affects the audit performance. Moreover, the audit evidence obtained in the financial statements and the working papers of the audit reveals insignificant deficiencies in the financial statements or any circumstances that unusually affects an independent auditors report. This is in accordance to ASA 700. Opinion with Exception According to the Declaration on rules and audit procedures in ASA 700, there are certain circumstances that do not allow the auditor issued an unqualified opinion (clean opinion) and on the contrary, must issue a qualified opinion or report. There are two important communications in this report. First, the auditor's opinion contains a qualification, which means that the auditor expresses an exception to the fair presentation of the financial position of the results of operations and cash movements in the auditor's report (Bromilow, Griggs and Olson, n.d.). Secondly, the auditor should normally indicate the monetary impact of the deviation on the financial statements to enable the reader to evaluate its effect on the financial statements. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting. Going Concern Issues An independent auditor can add an explanatory paragraph due to a significant litigation situation. The use of the auditor of a room explanatory paragraph to describe a significant uncertainty is substantially affected by the probability of a significant loss (Chorafas, 2001). The next three paragraphs illustrate the consideration that the auditor on the additional explanatory text. Probability of a significant loss Remote significance of loss leads the auditor to issue a standard unqualified opinion. Reasonably possible - The auditor's decision to add an explanatory paragraph depends on whether (1) the likelihood of an unfavourable outcome is closer to remote or probable, and (2) the magnitude of the loss in relation to the relative importance (Fraser and Ormiston, 2001). If a significant loss is probable and can be estimated, management must create the corresponding provision in the financial statements. If the loss is reflected in the financial statements, a standard unqualified opinion is issued. However, there are significant uncertainties that cannot be reasonably estimated by management or by the auditor. This additional explanatory paragraph highlights the uncertainty. After reading the notes to the financial statements, readers should reach their own conclusions on the possible effects of uncertainty on the financial position, results of operations and cash movements. Significant Uncertainties The auditor may wish to emphasize a matter relating to the financial statements and express an unqualified opinion. In this example, the auditor has chosen to highlight the note on related party transactions for readers of the financial statements parties. However, the financial statements are fairly presented in all material respects. As shown here, the scope of the audit and the opinion expressed by the auditor does not differ from the standard report. The auditor only emphasizes certain disclosures in the financial statements. Emphasis on an Issue The auditor issues this report when a significant portion of the audit work is performed by other auditors. This often occurs when another firm of independent public accountants conducted the audit of the financial statements of a subsidiary company (Hawker, 2000). This report provides users with specific information on the division of responsibilities between the principal auditor and the other auditor by indicating the size of the company audited by other independent accountants. An additional opinion paragraph to indicate that the opinion on the consolidated financial statements is based, in part, in the opinion of the other auditors explanatory paragraph is added. The opinion paragraph is modified only to reflect the accounting basis used to prepare the financial statements. In this example, the auditor issued an unqualified opinion on the fair presentation, in all material respects, the financial statements in accordance with accounting standards established by the regulatory body. Going Concern of Connor company Every company, at certain moments of its existence, will be affected by some type of crisis. In these circumstances it will emerge which is capable of overcome; the rest succumb or be enormously difficult survival (King, 2011). In times of financial and economic crisis, companies, particularly their owners and managers have to show their skills to overcome difficult situation, of course this involves using a lot of creativity andbased on respect for human rights of workers and the labor legislation.Companies often are forced to develop their operations faced by many adversities; some of them derived from economic decisions taken by successive boards and management, which are bad adaptations of the experiences of the companies goals. Adverse or Negative Opinion When the auditor realizes that there is substantial doubt about the customer's ability to move on as a going concern for a reasonable period of time an explanatory paragraph is included in the report (Moizer, 2005). This paragraph refers to the note to the financial statements where uncertainty about the ability of the entity to continue as a going concern and management plans with respect to such uncertainty, are treated. it is also uncertain whether the financial statements should be adjusted and in what amounts. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting (Wittsiepe, 2008). b) Inventory management system in auditors report Audit of inventories can lead to material effects to the companys financial statements. However, the difference between the two inventory management system LIFO and FIFO are used in the parent company and the subsidiary which is the local company. In order to record and control inventories, companies adopt the appropriate systems to value their stocks of goods and thus fix its possible volume of production and sales (Saxena et al., 2010). The effects of any changes in inventory management systems will be felt by the American Parent Company in preparation of the group or holdings financial reports. Inventory management systems will not adversely affect the preparation of the local company therefore no material or significant effect on the audited financial report. This will lead to the auditor issuing an unqualified report since the effect is not of material significance. When there had been a change in accounting principles or in the method of its application that significantly affect the comparability of financial statements, the auditor should express mention in the opinion paragraph of its report that there is a caveat to the uniform application of accounting principles and standards. The opinion paragraph should be written by the auditor in this format, except for the effects of any adjustments that might be necessary if the final outcome of the uncertainty described in the above. The provision is known. the financial statements are presented fairly, in all aspects significant fairly the current assets that is the inventory level and financial position of the local company. c) Factory building valuation in auditors report Balance sheet valuation is based on the initial cost of the factory building less the accumulated depreciation over a period of five years and the annual depreciation (Tracy, 2008). Therefore if the Victorian Manufacturing Company includes the value of the factory buildings at market value then this is a material misstatement. This will greatly affect the final valuation of the company in the balance sheet even though the directors are adamant that the valuation has remained relatively the same over the course of the five years. The independent auditor can issue an unqualified report to the company but with an exception paragraph for his disclaimer of opinion. Identify the Internal Control Weaknesses in the Adel Companys Procedures Adel Company has a lot of weaknesses in the internal control procedures in recruitment, payment and dismissal of the workers they are hiring. Control environment should not be weak to avoid massive loss of company and fraud. Strong internal controls also leads to efficiencies in both time management and resources allocation. The following are the issues that I have identified that lead to weakening of the internal control procedures; 1 ) The company foreman employs the workers single handedly. He interview and hands the job to the qualified people. He has no assistance and this can lead to a flawed hiring process, recruitment of unqualified of personnel, favoritism, bribery and hiring of ghost worker. 2 ) After the hiring process, the interviewee feels his or her tax installment declaration form and hand it back to the foreman. This can lead to collusion between the foreman and the employee to defraud the company. 3) Manual entry of the hourly rate of work by the foreman who hand over the form to the clerks. This is to notify the clerk that the person has been employed. 4) The foreman verbally instructs and advises the payroll clerk on any adjustment in the payroll changes 5) At the entrance is the timesheets are kept for the workers to pick at any time freely without any checks. 6 ) Upon arrival and departure, the workers fill their hourly work attended with a pensil and submits the same at the end of the week. 7) It takes some days for the payroll clerk to take the timesheets for verification 8) The timesheets are divided alphabetically and equally allotted to the two payroll clerks and each clerk is responsible for her section. The clerks do not even check each others work as the two know what alphabetical order they have to work with. 9) Employees are automatically removed from the payroll if they do not submit the timesheets while each payroll clerk prepares her payroll cheques. This will definitely lead to overcharging the company and collusion as the clerk may collude with the workers. 10) The chief accountant manually signs the payroll cheques and is given to the foreman. There is no automation of the accounting procedures and systems are manual. 11) The foreman is also responsible for distribution of the cheques and delivery of the cheques to absent workers. This will lead to unaccounted money and fraud due to absent workers. 12) The payroll bank account is prepared by the chief accountant without verification of the physical details of the workers as well as preparation of the payroll tax report. With this process, there is total breakdown of internal control systems. There are no checks, balances and verifications in the system which will lead to massive loss of cash resources of Adel Company. This system needs an effective checking system to detect and capture fraud, theft and embezzlement of company resources. Identification of Test Control for Each of the Errors Identified Substantive controls procedures should be identified and implemented as follows; 1) The hiring process should be conducted by at least 3 people checking and verification of the workers and to ascertain the correct number hired (Wittsiepe, 2008). The foreman should hire with the help of two others. 2) Automatic systems should be employed rather than manual systems where the workers feel their own tax installment form. Additionally, someone should be hired to fill the forms for the workers to avoid over declaration. 3) The foreman role should end at the hiring stage. An independent person should hand over the forms to the payroll clerks 4) The foreman should have a written entry timesheet for any adjustments in payroll and avoid verbal instructions for record keeping 5) Workers should not feel the timesheet with a pencil as the entries can be easily changed. They should use marked ink pens or a computerized system for checking that cannot be manipulated. 6) Verification should be done on the last day of work by the payroll clerk 7) The payroll clerks should work together, one to verify while the other checks the payroll rather than dividing the timesheets alphabetically. This will lead to transparency of the payroll. 8) Changing the payroll system from manual entry to an automatic computerized system will reduce theft or fraud by the payroll clerks, the chief accountant and the foreman. 9) After manually signing the payroll check, the chief accountant should pay the workers himself while retaining the cheques for absent workers to collect them after verification and proper identification. 10) The foremans work should be only to oversee the workers work and not any cash related to avoid colluding, theft and embezzlement of companies cash. Recommendation and Conclusion The auditor should use professional judgment in conjunction with their knowledge of the specific circumstances of the Company to determine what tests to apply, when to apply and how be tested and what type of report to give in accordance to ASA 700. Opinion Paragraph In conclusion, the Independent Accountant does not express any warranty. An auditor's opinion is based on professional judgment and is reasonably sure of their conclusions. Here it emphasizes the relative importance. An auditor checks the internal control systems of a company and gives a report based on the systems (Wittsiepe, 2008). These systems need an effective checking system to detect and capture fraud, theft and embezzlement of company resources. References Audit and assurance (United Kingdom). (2007). London: BPP Learning Media. Bromilow, C., Griggs, L. and Olson, J. (n.d.). Audit committees and financial reporting, 2016. Chorafas, D. (2001). Implementing and auditing the internal control system. Houndmills, Basingstoke, Hampshire: Palgrave. Fraser, L. and Ormiston, A. (2001). Understanding financial statements. Upper Saddle River, N.J.: Prentice Hall. Gray, I. and Manson, S. (2011). The audit process. Andover, Hampshire, UK: South-Western Cengage Learning. Hawker, A. (2000). Security and control in information systems. London: Routledge. Jajodia, S. and Strous, L. (2004). Integrity and internal control on information systems VI. Boston: Kluwer Academic. King, A. (2011). Internal control of fixed assets. Hoboken, N.J.: Wiley. Moizer, P. (2005). Governance and auditing. Cheltenham, Glos, UK: Edward Elgar. Pedneault, S. (2013). Preventing and detecting employee theft and embezzlement. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Tracy, J. (2008). Accounting for dummies. Hoboken, NJ: Wiley Pub., Inc. Turner, L. and Weickgenannt, A. (2013). Accounting information systems. Hoboken, NJ: John Wiley and Sons. Wittsiepe, R. (2008). IFRS for small and medium-sized enterprises. Wiesbaden: Gabler.

Personal Statement for Illinois State University free essay sample

College. I have dreamed about it since the fifth grade, and once I began high school, I learned so much about it. I went from thinking that I would get a 30+ on the ACT and that I would get accepted to Northwestern, to overhauling my entire college list once reality struck (which was my 25 on the ACT and Northwesterns price tag). Now that I know what I want, I am looking for a school that is close to home while being far enough to establish independence, and one that is sized between a large, public university and a small private college. Illinois State University seems to be the perfect fit for me. I will admit, however, that I have not yet been to campus due to financial restraints and I hope to visit sometime soon. However, numerous pictures and online videos have assured me of the campus beauty. Since I have been going on about why I am interested in attending ISU, allow me to tell you more about me. We will write a custom essay sample on Personal Statement for Illinois State University or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I love journalism. And if you had told me freshmen year that I would be a writer, I would have laughed. My English teacher told me to try my hand at the school newspaper and I figured, why not? In the last three years, Ive worked my way up from reporter, to Managing Editor. I also found employment last year at a teen newspaper, The Mash, published by the Chicago Tribune. Having the opportunity to interview people like a financial expert and the Director of the Chicago Film Office, have only confirmed that I want to do this as a career. I have also won awards through my experience as a journalist, such as an honorable mention in Feature Writing through the 2012 NISPA awards, as well as winning third place and making it to state in Headline Writing in the 2012 IHSA Journalism sectionals and I hope to qualify again this year, but in the Copy Editing category, which has been elusive these past two years. So, can you guess what I want to major in? Yes, its journalism, and I have heard th at Illinois State has a great communications program. I love to learn. I always have. I would say I have had great academic success in high school, but yes, there are certain academic areas that I dont perform well in such as science and honors classes, but I embrace new challenges. I am taking some difficult classes this year, including my first AP class. I love English, grammar especially, which can be seen through my love of Copy Editing. I just hope there are not any errors in this essay! I believe that Illinois State University will provide me with an excellent education, many opportunities to have a great college experience, and the challenges I need to have a successful future. I hope that you were able to see who I am in this essay and why I would love to be a Redbird.