Advertising in Deisgn Essay Example | Topics and Well Written Essays - 750 words

Advertising in Deisgn - Essay Example At the very basic level of effective advertising stands the ability to engage the consumer and capture their interest. In this way, design is one of the fundamentals of how this interest can be engaged and how a â€Å"first impression† of the firm/entity/organization/business in question can be represented (Croft, 2014). As such, firms must realize that the design process is a stage that corners should not be cut and costs should not be saved. The underlying reason for this has to do with the fact that effective design of any advertising piece is ultimately the initial representation and branding for the business or organization in question (Muryjas & Muryjas, 2013). As such, presenting a below quality design will effectively destroy the level of engagement that such a piece of advertising could have otherwise hoped to have achieved within any specific market. Unfortunately, many of the art design studios that are responsible for creating the basic renderings for how advertisi ng will take place are oftentimes somewhat divorced from the process itself. What this creates is a situation in which the nuances of what is being created are oftentimes lost on the designers (Lin & Chin, 2013. For this very reason, more and more advertisers have begun to integrate art design specialists within the very first iterations of advertising/market planning. In such a way, the message of what his being represented can more effectively and clearly be displayed through the designs that are utilized to help sell a given good or service (Matisoff et al., 2014). The congruity of the design is also an element that is oftentimes overlooked (Kwong et al., 2011). Even if the design stage and result is something that is visually appealing, the level to which the design resonates with what is being sold or what is being advertised is the true measurement of success. Instances abound in corporate history in which large multinational firms engaged in extraordinarily expensive

Assessment Of mice and men Essay Example for Free

Assessment Of mice and men Essay Of mice and men is a novel by john Steinbeck about two migrant agricultural labourers George Milton and Lennie Small. At the outstart they are working at a ranch in northern California. The ranch is a microcosm of the macrocosm that was in America at that time in 1939. During this period of failed businesses, harsh poverty, and long-term unemployment, we see how people attempted to survive on the ranch. In this essay I am going to clarify how Steinbeck presents the theme of discrimination in chapter 3. Discrimination seems particularly unpleasant on the ranch because there are lonely, isolated characters, who looking are for friends and an escape from solitariness. In chapter 3 we see discrimination in the form of racism, ageism and sexism. The victims of discrimination in this novel are: Crooks, a black stable buck; Curleys Wife, the farm owners neglected daughter-in-law; and Candy, an old, disabled housekeeper. Crooks, is terribly discriminated against because of his natural skin colour, which he has no choice to change it. Spose you couldnt go into the bunk house and play rummy cause you was black this illustrates that the migrants on the ranch discriminate against him by having him left out of the gang. Furthermore he lives in a little shack on his own. They dont treat him equally; in fact it almost feels like as if they dont see him as human being. They dont care about his feelings and emotions; nevertheless this isolation has consequently affected his mental and physical well being. Crooks is not allowed to enter the Bunk house, whereas Candys dog can. Therefore clearly this shows that they treat animals better than him. Although the dog has someone that looks out for him, crooks has no one except his books. Despite him believing that Books aint no good. Crooks had a bright childhood where he could play with white children and socialise with them, but this discrimination against him has affected him deeply. He never accepted this way of life unlike other slaves of his time, I got a right to have a light this shows that he is aware of his rights, even when he is having a simple conversation with mentally ill Lennie, who has no idea about rights not even his. Evidently this discrimination made crooks desperate for a companionship, A guy goes nuts if he aint got nobody this demonstrates that crooks has gone to the point where he is dying for a shoulder to cry on, even Lennie with a childlike brain. Dont make no difference who the guy is, longs hes with you, This implies that he doesnt care if the friend is white or black, furthermore it shows that crooks is not racist. He plays horseshoes all day as an attempt to be liked and be accepted for what he is. Similarly Candy is discriminated against because of his age. As they know that he hasnt got the physical strength to defend himself or his dog, they take advantage of him and forced him to allow his only friend to be killed. Steinbeck used this to clarify that within the society the powerful ones rule the helpless and no matter what we do there will always be evil around us. Whynt you get candy to shoot his dog. This makes candy think that this could be the prospect for him when he gets useless. It drove him to the desperation point of putting his life saving into the hands of complete strangers wanting to escape from the same ending as his beloved dog. The men on the ranch describe the dog as a stinking hound and an old bastard. Candy feels dejected as he says I wish somebody would shoot me when I become useless. He feels left out and not respected because of his age as they killed his only friend, he feels that he doesnt wish to live without his precious dog anymore. Candy, a lost old man, hes missing a hand and his most reliable and trust worthy companion. i lost my hand my hand right here on this ranch, thats why they gave me a job swampin' this worries candy that he will get fired soon because if he can no longer work he will be dispensable. Steinbeck used this character because the older generation would relate to him. Curleys wife is the only women on the ranch. Everybody makes fun of her; they dont talk to her as a friend because shes a woman. Aint I got a right to talk to nobody? Whatta they think I am anyways?.This quotation shows that she is quarantined from the other migrants just like crooks and candy they are all isolated characters. The men on the ranch dont give a chance to get to know her personally, they just labelled her a trouble maker, and being Curleys wife doesnt do her any favour. As we never hear her real name in the book it shows how belittled she is, she is seen as a property of Curleys. Steinbeck did this because back in those days men were dominant and women were just seen as house wives. The men on the ranch act on their prejudice calling her nasty names such as a rattrap, jailbait, and tart. Due to this she feels alone and discriminated against, because she is only seeking for attention to make friends, shes is not what they describe to be. Curleys wife is desperate for a companion just like candy and Crooks; she wants someone to listen to her because Curley is never around, he never gives her the attention she needs, I dont like Curley, he aint a nice fella, clearly shows that she isnt happy, she feels trapped and lonely. Due to this she wonders around the ranch looking something to do, someone to talk to. Overall in conclusion Steinbeck carefully used these types of characters, because they each represent different society at that time of the book. Racism was very high and discrimination against women and the elderly were very common. I think the novel has relevance in our culture; it portrays the issues of discrimination and racism. I think Steinbeck wrote this book to show the world that within our society we have a disgusting habit of making other feel down.

Capital Punishment Essay -- essays research papers fc

Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm Capital Punishment Essay -- essays research papers fc Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm

The Renaissance 1485 †1660

Chapter 3The Renaissance 1485 – 1660 B. Introducing Political Points of View 1. 2. Francis bacon rose to his chosen profession, the law, until he reached the very top and became Lord Chancellor. At the height of his political career, he was found guilty of taking bribes and was removed from office. Bacon made an important contribution to many different branches of government: political science, economics, physics, literature, architecture, and etc. Bacon’s is most famous for his vision of humanity’s future. Bacon’s best known literary works, The Essays, are intended to help people get ahead in life. Bacon had embarked on a new career as a practicing scientist, when death overtook him. In 1626, Bacon fell ill during his experiment of freezing a dead chicken to preserve it. In all of Bacon’s works, his aim was to make the world better. 3. â€Å"Quickwrite† – five views – You have no knowledge unless you open yourself up to learning. – Reading increases your vocabulary. – Learning opens up your doors to a greater future. – Learning gives you a greater ability to succeed. – Reading will broaden your views on others and their knowledge, along with increasing your knowledge. . â€Å"Vocabulary Development† -The disclosure was set to be given on his inaugural day. -His sloth put him off from completing his work on time. -Her affectation earned her the perfect job. -The diligence of the student earned him the well deserved A+. -We battled threw one more impediment before we reached our goal. 5. â€Å"Yellow Boxed Questionâ €™s† 1. Studies serve for the delight, for ornament, and for ability. Their chief use for delight is in privacy and leisure; for ornament, is in discourse; and ability, is in the judgment and disposition of business. 2. Bacon concludes that reading is to weigh and consider and not to be taken for granted. 3. The difference among books are meant to be ‘tasted,† and books that are meant to be â€Å"swallowed,† and books meant to be chewed and digested,† is that some books â€Å"are to be read only in parts; others to be read, but not carefully; and some few to be read wholly with diligence and attention. † 4. Studies are to the mind as a thumb is to a hand. 6. 7. †Literary Response and Analysis† 1. Studies can be misused by being sloth. 2. Reading should be used to weigh and consider, but not to be taken for granted. . The readings of: histories, poems, mathematics, natural philosophy, moral philosophy, and logical rhetoric makes us wise. 4. I think that Bacon’s main idea is one of every day, â€Å"knowledge is power,† is great. Without knowledge how can we succeed if we don’t have some substance to get us started to succeed. Just like B acon said â€Å"the plots and marshaling of affairs, come best from those that are learned. † 5. Studying can be sloth but to a certain extent, it contradicts itself. If you study too much, you don’t put forward all that studying into something other than studying continually. If you don’t study enough you can’t put forward an idea without the knowledge of a person who has studying the subject for a long period of time. So it just contradicts itself over and over again. 6. In â€Å"Of Studies† you can see a bit of Bacon’s cynical mind, for example â€Å"books are meant to be tasted, swallowed, chewed and digested,† a book is meant to be read. 9. Bacon’s views are still relevant today, â€Å"knowledge is power† and other points are used to encourage people, especially children to help them succeed with life. 9. â€Å"Yellow Boxed Questions† 1. The speaker contrasts the situation of women with that of men by describing how men treat women and how women â€Å"live like bats or owls, labor like beasts, and die like worms† 2. The second speaker criticizes the first speaker about how she explain the miseries of women, but no solutions to get rid of them. 3. The third speaker feels very differently from the other two speakers. She states â€Å"we have no reason to speak against men†¦they are our protectors, defenders and maintainers. † She has a complete different opinion than the other two speakers. . You can infer that the seventh speaker is a confident women, the other three women see themselves as inferior, unlike the seventh speaker who sees women as â€Å"noble ladies, honorable gentlewomen, and female-commoners† worthy. You can tell she’s comfortable and respects herself enough to speak of women that way. 5. The speaker’s repeated uses of â€Å"if†¦then† is able to effec t the women to be confident by giving them a statement about a man and returning with a greater and more positive thing a woman is. . According to the seventh speaker, women have no reason to complain because we do not waste our lives or beauty or our tender lives because we’re not out digging in mines or go on dangerous voyages, or burn our faces with smiths’. The gifts that have been given to women are much better, since women are favored by nature in giving us beauties, features and shapes, that attracts men and are forced to admire and love a woman. 7. I agree with the seventh speaker, women are favored by nature, giving us the beauties. A man has his attributes to be strong and lean, as well as a woman can be strong, It goes either way, each gender is unique and has both its weaknesses and strengths. 10. â€Å"Comparing Political Assumptions† -Question #3 Response. In the excerpts from Margaret Cavendish’s Female Options, each of the speakers has their own opinion, voice, and argument. The first three speakers all contain the same starting phrase, â€Å"Ladies, gentlewomen, and other inferior women†¦Ã¢â‚¬  Bring the three speakers together, but all contain their own definition to inferior women. The first speaker wishes to be equal to a man and argues that â€Å"men are happy, and we women are miserable. † Men have the power and the women are helpless, the men have the power to have all the freedom they want, including taking a woman away from their freedoms. Unlike the first speaker, the woman does not complain about the men. She knows she has no right with them, â€Å"our words to men are as empty as sounds,† but she does complain that the first speaker does not speak of any solutions against the men. The speaker tries to solve the problem with them men, yet everything she thinks of is easily disregarded by a man. As well as the first speaker she gives up hope. The third speaker finally speaks highly of men. She argues that there is no reason to speak against the men, â€Å"who are admires and lovers; they are our protectors, defenders, and maintainers; they admire our beauties, and love our persons†¦.. all which we could not do ourselves. † The problem is not with the men, the speaker brings to the table the conflict against Nature. Nature made men more ingenious, witty, and wise. The speaker wants you to love, praise, and pray for men. Without men, women would be miserable the way Nature wanted them to be. Finally the seventh speaker, bring on the greatest change by presenting herself and the rest as â€Å"Noble ladies, honorable gentlewomen, and worthy female-commoners. † The effects the people by an â€Å"if†¦then† structure. She puts down the strength of men by showing positive traits of a woman and telling you how Nature wanted women to be that way. The ones being punished is the men having to deal with the hardships of the work, being burned by smiths, fight in battles, take on dangerous voyages, or digging in mines. Nature blessed the woman with beauties, features, and enticing attractive. Men are the ones who suffer, they are forced to admire a woman and love us. Compared to the seventeenth century, women still doubt if they are the inferior sex. Compared to the seventeenth century, it is no longer valid for the man to just receive the education or take on the â€Å"strong† men job, such a digging in mines or fight in battles. Women are treated equally according to the government, woman may do as they please without the oppression of being a woman, yet its not all ways this way and women are till being oppressed for their â€Å"inferior† role. 10. â€Å"Summary of John Milton† Early in John Milton’s life it was said that he’d be a great poet. His teachers parents encouraged him in his ambition in poetry. Milton’s father was a musician and a prosperous business man. Milton received his education at St. Paul’s School and Cambridge University. Milto n spent eight years after college continuing his education by himself, since he firmly believed that a poet must be a person of learning, familiar with ancient and contemporary philosophy, history, languages, and literatures. Milton believed that a poet must be active in the life of his time and entered the paper warfare that accompanied the conflict between King Charles and his Parliament. Some of his work was very elaborate and a few of them very insulting in support of the Parliament party. Some people have referred Milton as a Puritan because of his work. During part of this period, Milton served in the government of England under Oliver Cromwell. Milton was responsible for translating all correspondence with foreign countries. Milton’s eyesight was gradually falling. By 1652, he could only distinguish day from night. By the age of forty-four, before he had finished his life work, Milton was completely blind. Milton published Paradise Lost twice: first in a ten book version in 1667 and then in twelve books in 1676, the year of his death. It is not exaggeration to say that Milton in one way or another worked on this epic all his life. Paradise Lost is one of the most brilliant achievements in English poetry. 11. â€Å"Yellow Boxed Questions† 1. The subject of Milton’s story is man’s first disobedience. 2. Milton’s purpose is to show men how God was and his ways. 3. The loss of happiness and pain torments Satan in hell. 4. Milton uses the images of a great furnace flames, yet no light from the flame, no darkness visible, and regions of sorrow to describe hell Chapter 4 The Restoration and 18th Century 1660 – 1800 A. A Modest Proposal, Top of the Food Chain, from Don Quixote 1. â€Å"Summary of Jonathan Swift† Jonathan Swift is the principal prose writer of the early eighteenth century and England’s greatest satirist. Swift was a Anglo – Irishman. Swift was born in Dublin of English parents. Swift was abducted by his nurse which he spent three years in England with her. Swift went to England to become Secretary to Sir William Temple. The job gave him the opportunity to mingle with the public, read, and look about for a more important and permanent position. Swift did not write for fame or money; most of his books and pamphlets were published anonymously. Swift’s aim in writing was to improve human conduct, to make people more decent and humane. 2. Verbal Irony- occurs when a writer or speaker says one thing but really means something quite different. Logical Appeals- using evidence such as facts or statistics to support a position. Emotional Appeals- passages that use words that arouse strong feelings. Ethical Appeals- passages that establish the writer’s qualifications and sincerity. 3. â€Å"Vocabulary Sentences. † 1. The homeless man had no sustenance to continue with his life. 2. Our landfills are glutted with trash. 3. The young man had no deference for his parents. 4. It was very scrupulous to decide which college to attend. 5. The newspapers were unanimous in their censure of the tax proposal. 6. It is expedient that you go. 7. The conversation slowly digressed over time. 8. The woman procured the first tickets on sale. 9. The press only gives the public the brevity of the story. 10. The poor man had much animosity against the rich man. 1. 6. â€Å"Practice† 1. A- dismayed : happy. 2. A- foolish : intense. 3. B- cautious : careless. 4. B- emotion : happiness. 7. Satire- any piece of writing designed to make its readers feel critical of themselves, of their fellow human beings, and of their society. Some satire’s purpose is to make us laugh at huma n foolishness and weakness, these satires are good natured and laugh provoking. Other satires may make us laugh, but it is often laughter of a bitter kind, arising from anger and indignation at human vices and crimes. 8. â€Å"Summary of Miguel de Cervantes† Miguel de Cervantes was born near Madrid, Spain in 1547. In 1569, Cervantes saw no prospects at home and enlisted in the army, fought valiantly, and was wounded at the Battle of Lepanto. His left hand was crippled, earning him the nickname el manco de Lepanto. Cervantes hoped to be promoted to an army captain after the way, but his plans were ruined when he was captured by Barbary pirates and held as a slave for five years in Algeria. Over the years he worked as a playwright, bureaucrat, and tax collector before finally landing in jail for failure to pay his debts. According to legend, it was while he was in jail that the idea for Don Quioxte came to Cervantes. The Ingenious Gentleman Don Quixote of La Mancha was published in January of 1605 and immediately caused sensation. Cervantes, at the age of fifty-five, was now a famous author, but he still was poor. Spain’s greatest writer died in poverty on April 22, 1616. 9. B. Women’s Rights: Introducing Political Points of View 1. 2. â€Å"Summary of Mary Wollstonecraft† English feminism begins with Mary Wollstonecraft who demanded â€Å"Justice for one half of the human race,† that is, women. At nineteen and self-educated, Wollstonecraft left home to work in some of the few occupations legally available to single women. She became a governess for a wealthy Irish family and witnessed the â€Å"dissipated lives the women of quality lead. † Wollstonecraft left Ireland and moved to London to work as an editorial assistant. Wollstonecraft publishes A Vindication f Rights of Men, which defended the principles of human equality underlying the French revolution. Later Wollstonecraft published A vindication of the Rights of Woman, an impassioned criticism of social and economic institutions that sanctioned women’s inequality. Mary Wollstonecraft died from septicemia and her daughter successes to write the famous Frankenstein. . â€Å"Vocabulary Sentences† 1. The husband showed great solicitude toward his wife’s health. 2. We had to have a non partial jury. 3. The man deplored staying home than going on the camping trip. 4. The teacher could not control the fastidious class. 5. His specious attitude did not win over his boos. 6. The new law was to be abrogated by the public. 7. Her story as very cursory to believe. 8. We gave a cursory glance at the headlines. 9. The girl had a insipid personality. 10. The Alcoholic had a propensity to drink too much. 4. â€Å"Vocabulary Development† 1. A parent would show great solicitude for their children’s grades. 2. The opposite of a partial juror, is a impartial juror. 3. The opposite of deplore would be to accept. 4. The opposite of a fastidious person would be a calm person. 5. You would reject a specious argument because it is not true. 6. If you have abrogated your responsibilities, you have abandoned them. 7. The opposite of a cursory investigation would be a true investigation. 8. If you vitiate a argument you weaken it. 9. The opposite of a insipid argument would be a upbeat argument. 10. If you have a propensity for lying people would never believe you.

Financial Accounting

Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls. Financial Accounting Financial statements produced using FIRS were used to obtain startup fund. Current quarterly statements are produced using this format to maintain consistency and clarity for investors' sake. SUBS lists balance sheet items, revenue, liabilities, and share measurements. GIBBS follows FIRS rules when reporting their financial data in every month financial statements fairly and accurately. It is good to use FIRS in the accounting process for any business so that all financial are being reported fairly and accurately.SUBS records assets at their cost using cost principle. International revenue from customers that belong to various countries is tracked and reported using FIRS. SUBS combines GAP along with the FIRS so that largely impacts stock markets, investors, corporate management, accounting standards and accounting professionals' setters. Cubit's financial statement includes GAP and FAST principals to accommodate US based customers and accountants.FIRS is dynamic and it helps the com pany produce financial statements dynamically in a constant changing environment. The convergence of both these standards helped SUBS in producing financial statements with professionalism, uniformity, optimism and transparency. The major difference between GAP and FIRS comes down to being rules- based vs†¦ Reminisces-based; this poses a challenge in areas such as the income statement, consolidation, the earnings-per-share calculation, the inventory, and the costs. In consolidation, U.S. GAP prefers a risks-and-reward model where as the FIRS favors a control model. U. S. GAP shows extraordinary items as net income where as FIRS segregates. U. S. GAP provides the option of LIFO, average cost or FIFO where as FIRS does not allow LIFO for inventory valuation. Under the FIRS the PEPS calculation does not average the individual interim period calculations, but the U. S. GAP does. Regarding developmental costs, GAP considers them as expenses while FIRS capitalizes them based on speci fic criteria.Both FAST and FIRS have identified short- and long-term convergence projects, including 20 reporting areas where differences have been resolved and completed. 3. Pro Formal 4. Internal Controls SUBS needs internal controls to provide assurance in order to achieve forecasted financial reporting, compliance and operating objectives. These internal controls help SUBS to achieve its mission by ensuring that the policies, directions, practices and reoccurred approved and designed by management and board of directors are implemented properly and functions accordingly.It also ensures effectiveness is sustained in an ever changing dynamic environment. All of the five control components in the COCO integrated framework, Control Activities, Control Environment, Risk Assessment, Monitoring, and Information & Communication are very important. SUBS implements all the five controls as an essential internal control and doesn't compromise on any one of them. Of the five, the most impor tant two implemented as critical are control activities and control environment. Financial Accounting Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls.

Pennsylvania and Kansas essays

Pennsylvania and Kansas essays Kansas and Pennsylvania are two beautiful states. Pennsylvania was the second of the original thirteen colonies being admitted into statehood on December 12, 1787. (Pre-Statehood) Kansas on January 29, 1861 was the thirty-fourth state admitted into statehood, seventy-four years after Pennsylvania. (Pre-Statehood) Kansas has strong agricultural production in wheat, sorghum, soybeans, and corn, while Pennsylvania produces dairy, poultry, nursery stock, mushrooms and hay. (Pre-Statehood) Professional sports teams have a greater impact in Pennsylvania than in Kansas, with Kansas only having three professional sports teams to Pennsylvanias seven. Kansas and Pennsylvania are two states that differ in size, population, agriculture, and professional sports. On the one hand, Kansas population is 2,694,641. (U.S Census Bureau) White persons 86.1%, Black or African-Americans 5.7%, Hispanic or Latino Origin 7.0%, Asian persons 1.7%, American Indian and Alaska Native 0.9%. (U.S Census Bureau) The three largest cities by population in Kansas are Wichita, Overland Park, and Kansas City. (Almanac) Wichitas population is 344,284, Overland Park has 149,080 and Kansas City has 146,866 people. (Almanac) Kansas has a land mass of 82,282 square miles. (Geography) It also contains 81,823 square miles of land and 459 square miles of water. (Geography) On the other hand, Pennsylvanias population in 2000 was 12,281,054 people. (Almanac) The population breakdown is as follows: White persons 85.4%, Black or African-Americans 10.0%, Hispanic or Latino Origin 3.2%, Asian persons 1.8%, American Indian and Alaska Native 0.1%. (U.S Census Bureau) Pennsylvania has 44,520 square miles of land and 1,239 square miles of water. (Geography) The Great Lakes spans an area of 749 square miles. (Geography) The most important crops for Kansas are wheat, sorghum, soybeans, and corn. (Kansas) The variety of climate and rich soil makes Kansas outs...

Australian Government essays

Australian Government essays The most important objective for Australia is that we must generate wealth, but also to share it equally. If we become a society which is wealthy but very unfair, the gap between the rich and poor will grow to mammoth proportions. It is well established that an economic imbalance in society leads to social consequences which are economically and socially draining on society. In the 21st century its wise to devise economic and social policies which ensure a productive society is fair, this is what the labour party hopes to achieve. Governments, as the elected economic and social representatives of the people, are responsible for determining and pursuing the economic and social objectives of the nation. To effectively accomplish this, governments rely on macroeconomic policies such as fiscal policies, monetary policies and prices and income policies which all aim to achieve a state of internal and external balance within the nations economy. This internal balance can be defined as a rate of economic growth which is compatible with full employment and minimal inflation.# Whilst its counterpart, external balance, can be defined as a situation where a nation can meet its financial obligations to the rest of the world at the same time as maintaining its currency with a stable international value which reflects the economic performance of the economy.# Based on these tactics for dictating the economy, the upcoming election can be taken into view. Whilst at this stage, the popularity polls dictate that it is to early and to close to call as to who will win, it is the firm belief of this correspondent that the Labour party is by far the superior candidate and will take victory in the next election. When looking at fiscal and monetary policies of both Liberal and Labour parties, the primary difference can be seen in their stance on Health, Education, Industrial relations, Privatization and foreign affairs (to an extent) and general ...