Samples of an Essay for College Secrets That No One Else Knows About

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Obama Perfect Union Speech - Contemporary Racism - 1070 Words

Contemporary Racism President Obama’s speech â€Å"A More Perfect Union† was a response to many outbursts made about things that Reverend Jeremiah Wright, Obama’s former pastor, had said on issues of racism. The reverend made statements that Obama called dismissive when what the world needed most was unity to overcome the continual racism in the country. Quotes from the Reverend such as â€Å"In the 21st century, white America got a wake-up call after 9/11/01. White America and the western world came to realize that people of color had not gone away, faded into the woodwork or just ‘disappeared’ as the Great White West kept on its merry way of ignoring black concerns† and â€Å"Racism is how this country was founded and how this country is still†¦show more content†¦By talking about the dependence of schools on the income of the people living in the areas surrounding, Obama points out that privileged white kids are able to come out on top verses an Af rican American child who grew up in an underfunded school. These white kids then get into more prestigious colleges, in turn landing more high paying jobs than the majority of their African American counterparts. Obama also goes on to talk about how people try to act like there is no racism anymore even though it is so blatantly out there. He quoted â€Å"Talk show hosts and conservative commentators built entire careers unmasking bogus claims of racism while dismissing legitimate discussions of racial injustice and inequality as mere political correctness or reverse racism.† He talks about how things like this widen the gap of racism and how we need to work to close the gap instead. He calls it a racial stalemate saying, â€Å"Contrary to the claims of some of my critics, black and white, I have never been so naà ¯ve as to believe that we can get beyond our racial divisions in a single election cycle, or with a single candidacy — particularly a candidacy as imperfect as my own.† Obama believes that only by exposing the true roots of racism can we move forward, slowly but with conviction. He encourages more debate and open discussion instead of hiding behind polite pol itical facades. â€Å"But I have asserted a firm conviction — a conviction rooted in myShow MoreRelatedLogical Reasoning189930 Words   |  760 PagesCalifornia State Polytechnic University These examples work quite well. Their diversity, literacy, ethnic sensitivity, and relevancy should attract readers. Stanley Baronett. Jr., University of Nevada Las Vegas Far too many authors of contemporary texts in informal logic – keeping an eye on the sorts of arguments found in books on formal logic – forget, or underplay, how much of our daily reasoning is concerned not with arguments leading to truth-valued conclusions but with making choices

The History of Tattoos Essays - 2153 Words

A tattoo is a permanent mark or design made on the skin by a process of pricking and ingraining an indelible pigment into the punctures or by raising scars. This is the definition; however, to many a tattoo has more of an abstract, personal meaning. Tattoos symbolize individuality, experiences, status, religion, and art. They come in many shapes, sizes, colors, designs, and styles. The history behind the tattoo is just as fascinating as the tattoo itself. Whether flaunted or hidden, sought as art or bought out of a whim, the tattoo has left its mark on generation after generation (Krakow). The purpose of tattooing varies from culture to culture, person to person, and its place on the time line. The essay will examine the following†¦show more content†¦For example, the ferocity of a tiger would belong to the tattooed person. The Ainu are noted for introducing tattoos to Japan where it developed into a religious and ceremonial rite. Dayak warriors who had taken a head had tatt oos on their hands (â€Å"A Brief History of Tattoos†). The tattoos garnered respect and solidified the owner’s status for life. Polynesians developed tattoos to mark tribal communities, families, and rank. They brought their art to New Zealand and developed a facial style of tattooing called Moko which is still being used today (â€Å"A Brief History of Tattoos†). There is evidence that the Mayan, Incas, and Aztecs used tattooing in rituals as well as the isolated tribes of Alaska. In the West, early Danes, Norse, and Saxons tattooed family crests (a tradition still practiced today). In 787 AD, Pope Hadrian banned tattooing, yet it still thrived in Britain until the Norman Invasion of 1066 when the Normans disdained tattooing. As a result tattooing disappeared from Western culture from the 12th to the 16th centuries. While tattooing diminished in the West, it thrived in Japan. Originally, it was used as a means of identifying criminals. First offenses were marked with a line across the forehead, a second crime was marked by adding an arch, and a third offense was marked by another line. Together these marks formed the Japanese character for dog. Anthropologists argue that this was the original three strikes you’re outShow MoreRelatedThe History of Tattoos926 Words   |  4 PagesAre tattoos, a permanent marking of the skin for many generations, indicating a rebel or a mischievous male in past generations a now a rising trend? Looking around today, it may seem as though everybody has at least some type of tattoo on their body, from a small butterfly, to a giant piece of artwork, well detailed and thought about thoroughly. It seems as though trends come and go, like a certain style of clothing, make up, or music type. But are tattoos one? Even though tattoos have recentlyRead MoreThe History of Tattoos1799 Words   |  8 PagesThe Beginning of Tattoos Different cultures tattoo for different reasons like, protection, rank in society, adornment of the body and coming of age. Regardless of why people are tattooed, they have been tattooing since before the birth of Christ. Throughout history tattooing has served many purposes. The earliest evidence of tattooing was found in 1991 in the mountains of Austria. An Iceman was found, his bones dated back to 3,300 B.C. which is over 5300 years ago. His skinRead MoreHistory of Tattoos Essay1965 Words   |  8 PagesMalisa Smith The History of Tattoos Axia College University of Phoenix Tattoos have been around throughout our history, from Egyptian times to the present day. Many people may say they know the history of tattoos, and where they originate from, but do they really? Does one know that there were reasons that some people had tattoos? There may be people who know the actual history of tattoos and body art and why one would decide to get one; however there are people who do not. To be able to understandRead MoreThe History of Piercings and Tattoos1070 Words   |  5 PagesThe History of Tattoos and Body Piercing The largest organ in the human body is the skin. Some people choose to express themselves through decorating their skin with tattoos, piercing and other kinds of body art. Its true origin, symbolism, variety, and modern day versions go way back in time. The first tattoo known to man, was found on Otzi, the â€Å"Icemanâ€Å", in 1991. Otzi himself is from around 4,000 B.C. Fifty-eight tattoos were found on him, they were all made of lines and dots. No realRead MoreModern Day Reasoning For Tattoos1470 Words   |  6 PagesIn a recent Fox News poll, an astounding one in five voters in America admitted to having at least one tattoo (Blanton, 2014). Body art has become increasingly popular over the past several years among a wide range of individuals. With so much attention on tattoos, it is a wonder how and when tattooing began. However, no one really knows for certain when tattooing began, or how it began for that matter. The belief is that tattooing began â€Å"at least by 3300 BCE. That is how far back anthropologistsRead MoreTattoos And Its Effects On Society1355 Words   |  6 Pages Tattoos have been around for ages they are done either for cultural expression or religion. Tattoos for most people is a way to express themsel ves, some people even get them in memory of a loved one that is not around anymore. People with visible tattoos are facing issues in getting hired and keeping a job. Every employer has different policies and rules about visible tattoos in the workplace and is allowed to enforce it any way they can to keep their positive company image. It is important howRead MoreIdeology Of Facial Tattoos1245 Words   |  5 PagesFacial tattoos where common in the past centuries however, they no longer are seen in today’s society. They were used as a sign of power and authority but, today’s society has changed the meaning of facial tattoos. The hegemonic society has labeled facial tattoos as deviant, and those who have a facial tattoo are placed into a subculture. â€Å"Tattooing is the most established form of non-mainstream body art in the west, having been practiced by modern Europeans and Americans for centuries† (Pitts 5)Read MoreInformative Speech On Tattoos1286 Words   |  6 Pages Tattooing is a body modification practice used for centuries across the globe. Because of the multiple origins of tattoos, there are several techniques and countless styles. Every tattoo is unique in meaning to the person that receives it, though often they can fit into generalized categories. Tattoos have fallen in and out of popularity over the course of history, though they have never and most likely will never disappear. II. Specific Purpose and Need to Know: According to WrittenRead More The Tattoo Process and Significance Of Tattoos Essay1735 Words   |  7 PagesSignificance of Tattoos In the past, tattoos were commonly thought of as trashy or bad. One would often relate them to bikers, rock and heavy metal stars, pirates, or gangsters. That has considerably changed over the years. According to Swan, In 2003 approximately 40 million Americans reported to have at least one tattoo. Todays culture is still fascinated with tattooing. In the 1990s, tattoos were the sixth fastest growing retail behind the Internet, paging services, computer and cellRead MoreTattoos Essay812 Words   |  4 Pagesabout the history of tattoos, how tattoos are made, and the impact of tattoos in society. Research shows that people have been experimenting with tattoos for many years, as early as c. 2000 B.C. The ancient Egyptians were the ones to help popularize the idea of tattooing. Tattoos have many meanings behind them depending on the culture. Such as for the Ancient Asian cultures tattoos were to help sustain strong physical health. Another example would be the military personnel w ho get a tattoo to show

Auditing and Assurance Services Depreciation

Question: Discuss about the Auditing and Assurance Services Depreciation. Answer: 1. Based on management letter from last year the revenue and capital expenditures were not properly classified. Some revenue expenditure had been capitalized I.e. repair and maintenance expense must have been recorded in Income statement. Similarly there was big irregularity in treatment of depreciation. That is depreciation had range fluctuations in each asset category and the recorded rate of depreciation on buildings, plant and machinery, fixtures fittings and equipment. The Audit procedure adopted to ensure accuracy of property plant and equipment is as follow: Firstly the auditor should verify the opening balances. The opening balances must be matched with last year closing figures. The auditor should also examine whether the balance as per the fixed assets records reconcile with those as per the ledger and the final statements after that he should opt for Ownership, Existence Valuation and Insurance In carrying out the audit of property, plant and equipment the auditor is concerned primarily with obtaining evidence about their ownership, existence, valuation and insurance. As the items of capital expenditure are included in additions for the year and expenditure of revenue nature must not be capitalized. For ownership the auditor must check Bill must be in the name of Green Brown ltd. Bill must be authentic In case of doubt the auditor can seek external confirmation from third parties Leasing agreement Title deeds and records of payment in regard to acquisition of new such asset should be verified Existence Physical verification The auditor should pay particular attention to the system of recording the movements as well as other controls over such fixed assets e.g. their physical verification at periodic intervals by the branch management and / or by inspection/internal/concurrent audit team. Any Discrepancy The auditor should also examine whether discrepancies have been properly dealt with in the books of accounts and adequate provision in respect of any damaged assets has been made. Substantial expenditure The auditor should examine whether any expenditure incurred on a fixed asset after it has been brought to its working condition for its intended use, has been dealt in accordingly. Classification It should be examined whether the plants and equipment have been properly classified. Plant and equipments of similar nature only should be grouped together. Transfer Many a times equipments are transferred from one branch to another. Under construction Where premises or plant are under construction it should be seen that they are shown under a separate heading like premises under construction Valuation The valuation should be done as per the relevant laws and regulations. On prudence basis the value should be lower of 1) value as per records or 2) The value of sale. The rate of depreciation is to be vouched thoroughly as it is likely that the rate of depreciation applied is not as the depreciation policy of the company i.e. for building 2 4% Straight line, plant and machinery 5-10% straight line method and for fixture fitting and equipment 5-20% straight line method. For this a separate valuation sheet should be prepared by the auditor and reconciled cautiously as there are chances of inter setoffs and intra setoffs of depreciation. In case of transfer the auditor should examine whether accumulated depreciation in respect of such asset is also transferred. The auditor must ensure that no revenue expenditure is capitalized particularly for under construction asset this can be done by adopting substantive procedures. Also the repair and maintenance ledger should be checked accordingly. The borrowing cost allocated to such assets must be capitalized as per relevant standard on accounting. In case of composite acquisition the costs must be allocate d to different assets on a rational basis. The auditor ensure that the cost incurred by way of commission or installation expense or any other cost which incurred to bring plant or equipment to the company are capitalized. Ensure that in case of imported plant and equipments the duties of which no credit is available must be capitalized. Profit or loss on sale of asset must not be capitalized to asset account also the cost, accumulated depreciation should be reduced from such assets for items which were scrapped and have no residual value. The amortization records must be vouched thoroughly. In case of leasehold premises, capitalization and amortization of lease premium should be examined. Any improvement to leasehold asset should be amortized over their residual life. Revaluation / Impairment Where the property plant and equipment are revalued the auditor should examine the appropriateness of the basis of revaluation. The auditor should check whether the revaluation / impairment have been made in accordance with relevant standard. The property, plant and equipment is to be treated in accordance of capitalized product on purchase, however any repair and maintenance must be treated as revenue item and shown in Income statement. Insurance The auditor must ensure that the property plant and equipments are adequately insured. As insurance safeguard the company against any unexpected or contingent losses. The cost of insurance is a bearable cost that must be paid to ensure safety. The above specified audit procedures as per the relevant standards are must to vouch for accuracy of financial statements. Any deviations in depreciation and other financial figures must either be rectified and if not, must be reported in audit report. Audit procedure ensures that all financial errors are tracked and any discrepancy is reported. Audit procedure in respect of depreciation explained above. The concerned risk is that there is range of depreciation rate between categories that is the depreciation is not uniform for different classes of assets. Such range is not correct and one stable rate system must be adopted. The rate of depreciation applied to the asset is also too low. The depreciation rate must be as per the law in force and any deviation in depreciation rates must be reported 2. On attending the inventory count of the client Davis Hydraulics Ltd the observations made were: The counting of stock was done on instruction of Supervisor, and the allocations made were based on his direction thus the counting was done on basis of single person direction on basis of divided efforts so there are upmost changes of error , i.e. under or over statement The entire stock count was based on random employee based counting. The figures of stock counting were done on plain paper with pencil making it even more variable to quality vouching and optimizing chances of error. There were multiple involvement of staff also as the staff member who has completed his work was assigned to help another member. Then at end also the complete consolidation was done by supervisor himself. Weakness Improvement Supervisor involve in stock recording at primary level The supervisor must not involve in stock recording at primary level as it may not give the true and fair view of stock. The supervisor needs to supervise all the sub-ordinates involve in stock recognition; if he himself indulges in the same activity then he cannot effectively supervise all the sub-ordinates. The supervisor had complete control of assignment and the subordinate were bound to follow his instructions only. A single person control leads to chances of manipulation and thus random audit to his figures must be vouched. Stock recording on blank papers The stock recording must be on the printed sheets having company name on it also the sheets should be serially numbered so that chances for manipulation are very low. Also the sheets must be secured from access by junior staff. Name and Signature All the sheets must be signed with name of staff to make them accountable for the stock recording. The accountability of each staff must be determined so that in case of variances the accountable person could be cross questioned Stock recording with pencil This activity must be stopped as one can easily manipulate the records. The recording must be by pen as any change can easily be identified. Also the effectiveness of stock calculation enhances as one knows that the rectification can be seen easily. Proper error free practice must be implemented and the stock vouching must be done in an organized way with pen. Staff Assistance to another staff This is a bad practice as if any discrepancy is found then the identification of the staff responsible for the same is difficult and thus no one can held responsible. Also one may complete the task just for the sake of their personal talks with the other subordinate which defeat the whole concept of stock recording. The staff who has completed his work and is assisting the other may not give his best and may affect accuracy of results too, so only each staff must be allocated equal segment and it must not be shared Sampling The supervisor must be checking the work done by the staff on sample basis to ensure the effectiveness. The practice of random sampling, observations and monitoring must be done to ensure that the chances of deviation are least. Supervisor final stock count In Audit the maker should not be the checker so work done by supervisor must be cross check by higher officials, only then the final stock recording can be done. There must be cross check of figures provided by supervisor and internal audit or third-party assistance can be taken to vouch the same Stock monitoring system like bin cards , online inventory management , proper accounts must be practices so that the figures given by supervisor or revealed through stock audit could be matched with one as per records and based on which any deviations resulting from manipulations , theft , etc could be analyzed and reported. References Michael, J.,Mard, James,R.,Hitchner , Steven,D.,Hyden.(2010). Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis. Chichester, United Kingdom: John Wiley Sons Ltd Chartered Accountants Australia and New Zealand's Financial Reporting Handbook (2016), Milton, Qld: Wiley Sons Australia Ltd Chartered Accountants Australia and New Zealand's Auditing, Assurance and Ethics Handbook (2015), Milton, Qld: Wiley Sons Australia Ltd Woellner R, Barkoczy S, Murphy S, Evans C and Pinto D,( 2016)Australian Taxation Law, 26th edn, , South Melbourne, VIC: Oxford University Press Nick A. Daube.(2010) Wiley The Complete Guide to Auditing Standards, and Other Professional Standard. Albrecht, W.S., Stice, E., Stice, J. Swain, M.(2010), Accounting: Concepts and Applications, 11thedn. Mason, OH: South-Western. Weil, R., Schipper, K., Francis, J. (2012), Financial Accounting: An Introduction to Concepts, Methods and Uses, 14th ed. Mason, OH: South-Western. Zimmerman, J. (2010), Accounting for Decision Making and Control, 7th Ed. New York, NY: McGraw-Hill. Thomas R. Weirch and Alan Reinstein: Accounting Auditing Research: A Practical Guide Peter J. Eisen,(2015). Accounting, Barrons. Stephen M. Bragg : Accounting Best Practices Brenda S. Duska; Ronald F. Duska; Julie Anne Ragatz : Accounting Ethics Joel G. Siegel and Jae K. Shim,(2006). Accounting Handbook T.A. Lee: The Development of American Public Accountancy Profession: Scottish Chartered Accountants and the Early American Public Accountancy Profession Alfred M. King : Fair Value for Financial Reporting: Meeting the New FASB Requirements Kees Camfferman and Stephen A. Zeff: Financial Reporting and the Global Capital Markets: A History of the International Accounting Standards Committee Greg N. Gregoriou, International Accounting: Standards, Regulations, and Financial Reporting George J. Benston et al.: Worldwide Financial Reporting: The Development and Future of Accounting Standard. Alvin A. Arens: Auditing and Assurance Services: An Integrated Approach