Skillstreaming free essay sample

Examines theory techniques of program teaching social skills to preschool kindergarten children. The value of developing positive social skills for students at all grade levels cannot be underestimated, as Elksnin and Elksnin maintain, social competence is related to peer acceptance, academic performance and career success. Even more significant, is that the lack of social skills is associated with mental health problems in later life and problems arising from a lack of them worsen over time. Skillstreaming is a technique used to develop prosocial skills in students, developed by Arnold P. Goldstein and Dr. Ellen McGinnis

How to Return a Value in JavaScript

How to Return a Value in JavaScript The best way to pass information back to code that called a function in JavaScript is to write the function so the values that are used by the function are passed to it as parameters and the function returns whatever value it needs to without using or updating any global variables. By limiting the way in which information is passed to and from functions, it is easier to reuse the same function from multiple places in the code. JavaScript Return Statement JavaScript provides for passing one value back to the code that called it after everything in the function that needs to run has finished running. JavaScript passes a value from a function back to the code that called it by using the return statement. The value to be returned is specified in the return. That value can be a  constant value, a variable, or a calculation where the result of the calculation is returned. For example: return 3;return xyz;return true;return x / y 27;​You can include multiple return statements into your function each of which returns a different value. In addition to returning the specified value the return statement also acts as an instruction to exit from the function at that point. Any code that follows the return statement will not be run.function num(x, y) {if (x ! y) {return false;}if (x 5) {return 5;}return x;} The above function shows how you control which return statement is run by using if statements. The value that is returned from a call to a function is the value of that function call. For example, with that function, you can set a variable to the value that is returned using the following code (which would set result to 5). var result num(3,3); The difference between functions and other variables is that the function has to be run in order to determine its value. When you need to access that value in multiple places in your code, it is more efficient to run the function once and assign the value returned to a variable. That variable is used in the rest of the calculations.

Malaria Essay Example | Topics and Well Written Essays - 1500 words

Malaria - Essay Example According the research of Wolfe team, the parasite that infects chimpanzees is named as, P. reichenowi. This parasite is consisting of more genetic variability in comparison to those species which target humans. Generically, the older parasites demands more time to evolve variants; hence the diversification form of humans is far less as compared to the chimpanzees. After considering the detailed research on genomes, Stephen Rick found that the human malaria parasites are actually nested inside the parasites of chimpanzees. Meanwhile, the genetic data states P. falciparum as a mutated form of P. reichenowi. There are no such examples found either, which can relate the human malaria originated from a bird or a chicken other than chimpanzees. Stephen Rich’s theory also states that, a mosquito which feds on a chimp first and then on human, is apparently introducing the parasite into our lineage. The recent consistent observation declares that, malaria is less toxic on a chimp rath er than human. According to Stephen Rich, chimpanzees have been around longer than human hence; the host and parasite balance their relationship with each other having lots of time in hand. Greg Lanzaro states that, to solve this puzzle of origin, the malaria, human genetics, mosquito spreading malaria and the parasite should all be put together. Stephen Rich’s investigation of malaria affecting chimps and passing over to humans is still in process, through more genomes details. (Peeples, 2009) Malaria disease has been highlighted on the surface of the earth for over 4000 years ago. First, the Chinese medical writing illuminated the symptoms of malaria. These symptoms were characterized in Nei Ching, in 2700 BC. The Emperor Huang Ti was the editor of Nei Ching. The first recognition of malaria was done in Greece, during the 4th century BCE. It resulted in the decline of the population of several states

GOVT 480 Final Essay Example | Topics and Well Written Essays - 500 words

GOVT 480 Final - Essay Example Today, international terrorism has become a major threat to the security of the United States. Domestic terrorism in the United States has been a big threat in the 20th century. The Los Angeles Times Building and the Wall Street bombing are examples of bombings that happened early in the 1920s. In the later 1990s, there was evidence of Unabomber attacks that used sophisticated technology. For instance, a mathematics professor Theodore was involved in the design of letter bombs that exploded on opening. However, the government has put enough efforts to disarm bombers and to contain the threat. The counter terrorism body has remained all eyes in containing domestic violence and has intercepted such actions with great efficiency. Clancy (2012), the deputy assistant director of the counter terrorism division stated that although the risk stills persists the public has little to worry as domestic violence is no longer a threat in America. However, the US government has a new problem to handle. In the recent past, the United States has had friction with hostile groups such as the Al-Qaeda, resulting into new threat of international terrorism. International terrorism is a greater reason to worry than domestic violence due to the severity of these attacks. For instance, in 11th September, 2011, the Al-Qaeda attacked the twin towers in United States killing over 3,000 citizens. Although various efforts have been launched to end the tension between US and Al-Qaeda, it is clear that there is likelihood of a revenge mission following the US involvement in the war in Iraq. The US president Barack Obama has put efforts to apply diplomacy in neutralizing the threat but since Al-Qaeda is a violent group, international terrorism remains a major threat whose solution is yet to be found (Clancy, 2012). On this ground, neutralizing domestic violence has been a great leg for America but the challenge of international terrorism is st ill

Ethics, as It Pertains to Information Technology Term Paper

Ethics, as It Pertains to Information Technology - Term Paper Example Ethics in information technology is a branch of philosophy that deals with how people should make decisions concerned with their professional conduct, when using information technology. Computers have dramatically changed information handling and communication, but have also caused ethical questions to be raised on standards that the users of information technology should uphold in order to be at par with the expectations from the society. The most theatrical abuse of computer technology is the rampant internet hackings of company websites and online theft of credit card numbers. Such cases are imperceptible, frequent and tied to everyday workings of ordinary, law abiding citizens and different situations are on the rise with great frequency due to computer hacking. Hacking is a situation where an individual referred to as a hacker, gains, or attempts to gain access to resources or services belonging to someone else from their computer databases, usually organizations or companies wi thout their prior authorization or awareness (Davis, Philipp and Cowen, 2005). Such activities lead to the disruption of services, loss of data as well as vandalism of data, software or even hardware resources. Hackers are motivated by a multitude of reasons, which include, getting profits, protests, or to gain recognition based on the enormity of the challenge. Hackers have different attitudes and aims. They use different terms to differentiate themselves from each other, or to exclude themselves from specific groups that they have disagreements with. Members of the computer underground should be referred to as crackers and not hackers. A cracker is someone who gains unauthorized access to a computer in order to commit crimes such as information theft. The amount of data and its confidentiality amplifies the concerns that are raised over information technology ethics, and why they should be maintained. Organizations are then forced to device come up with ethical standards that will guide their employees conduct while at the same time ensuring that they remain within the bounds of acceptable public ethics. However, there has been a disregard of societal ethics where companies have employed espionage tactics over rival companies to gain unfair competitive advantage by hacking into their information systems or purchasing information from hackers. In other cases, inquisitive minors have done hacking using a computer and an internet connection. A good example is that of a juvenile who, in March of 1997, sent a couple of computer commands from his personal computer effectively and disabled a telephone company services that was serving an airport in the United States. Such actions have drawn major attention from security agencies such as the F.B.I, and they have made fighting computer hacking be one of their priorities. In the recent past, there has been an accelerated increase in the number of organized hacker groups all over the world. Such groups gather occasiona lly in conventions such as DEF CON, HoHoCon, and SummerCon and such conventions provide information and a means to learn from other members. Hackers also gain credibility by affiliating themselves to elite hacker organizations. Public interest groups such as the computer Ethics Institute have been in the frontline in trying to lay down the ethical standards that computer users should uphold. Various security agencies have highly prioritized cases of hacking to the extent of setting up a

Child prostitution in foreign countries

Child prostitution in foreign countries Prostitution refers to the act or practice of offering sexual services to another person in return for payment or other favors. Prostitution is illegal in most countries of the world but is still legal in some countries. Different countries treat prostitution and prostitutes differently and the legality of prostitution activities varies from country to country. In some countries, the governments prohibit prostitution and punish all people caught involved in these activities. In other countries, the governments are committed to abolish prostitution. Some allow prostitution but regulate its activities while in some other countries, there is decriminalization of prostitution and people carry out prostitution activities just like any other job. In any of these cases, prostitution is a crime and is associated with other crimes. Like any other form of prostitution, child prostitution is common in the world and children mostly enter into this business because they are forced by circumstance s or people especially their parents or guardians. Child Sex tourism is also common. In this type of tourism, tourists engage minors of the country they visit in sexual activity. People also traffic children across international borders for purposes of sexual exploitation. Both Child trafficking and sex tourism contribute to child prostitution in foreign countries. About 900, 000 children are trafficked across international borders each year and people hold them in brothels or in other places for sexual exploitation. The problem of sex servitude affects both male and female children. People prefer to practice child prostitution in foreign countries for various reasons. Child prostitution is a world problem that requires both national and international attention. Many factors lead to child prostitution in many countries of the world. These include misery, poverty, unemployment of either the child or the parent, human trafficking, dysfunctional family environment, deception, poor education, AIDS scare, drug abuse and addiction, incest, rape, early exposure of children to sexual activities, and internet. Some governments also use child prostitution through sex tourism to promote tourism thus gain foreign exchange. They do this either directly or indirectly. These governments are those that are struggling economically. They usually assume acts of child prostitution and thus allow this evil act to attract more tourists and boost their tourism industry. Internet and child pornography serves as a major marketing tool that promotes child prostitution. People post on websites the experiences about child sex in different places and the costs involved. They also share child pornography through such websites thus encouraging not only child sex tourism b ut also child trafficking for sexual purposes. Poverty ranks high as a major factor that forces children to be prostitutes. This is common in poor countries affected by poor economies and wavering politics. In this situation, voluntarily becomes prostitutes or their parents force them into prostitution to provide financial needs of the family. This is common in most developing countries. Lack of viable sources to support the rising needs of people in these countries makes the children vulnerable to such exploitation. The families in poverty-stricken areas also become easy targets for procurement agents who are seeking for children to sell them into sexual slavery in brothels or various homes in the world. Child labor in poverty-stricken areas also exposes the children to prostitution. When parents or other agents send children to streets to hawk items, they expose their children, especially female children, to sexual harassment and rape. Human trafficking and deception are other factors that cause child prostitution especially in foreign countries. Human trafficking is a criminal activity in which some people purport to send teenagers to foreign countries to work but end up becoming prostitutes in their new destinations. Some brothel owners or procurement agents sometimes deceive parents by paying them money and promising them that their children will work in domestic chores but these children end up in prostitution. The brothel owners control the childs activities and do everything they can to maintain those who help them earn a lot of money. Sometimes hard times hit and these children are deported back to their countries where they continue with their prostitution activities. Dysfunctional family environments also play an important role in forcing children into prostitution. Such children do not get sufficient parental care and wander around looking for places to find solace. Such children end up in night discos and in other places, which expose them to early involvement in sexual activities. In the end, these children end up trading on their own bodies in order to support themselves. Incest and rape generally changes the childrens outlook in life and make some children to give room for prostitution. Some children become rebellious and defiant of the instructions given by their parents and feel independent. They demand for freedom to do what they want with their bodies. This leads most of them into prostitution. Drug abuse by these children also aggravates the problem by subjecting the children to prostitution and making them compromise situations they cannot when they are in their sound mind. Some children also engage in prostitution due to pleasure and continue in it because of the pleasure they derive from these acts. Criminals organize the sex industry in the world and use children in prostitution for their own gain. The demand of young girls and boys in some countries also contributes to the growth of this problem as more children face trafficking to work in foreign countries as sex slaves. The increasing demand of foreign sex in many people aggravates this problem. Some customers also fear sexually transmitted diseases like AIDS and thus engage children in prostitution believing that they are of low risk. Poor law enforcement in other countries also aggravates this problem. Child prostitution is common in virtually all countries of the world. Pimps, brothels and other criminal networks collaborate to traffic about 900, 000 children across borders for sexual exploitation and servitude every year. This is not only the problem of poor countries but it is common even in rich and developed countries. Sex tourism also combines with child trafficking to make this lucrative business of child prostitution to flourish. People usually employ networks of small groups to carry out activities like recruitment, transportation, advertising and retail of trafficked children for the purposes of sex exploitation in foreign countries. These groups often achieve major success because they require little capital to start up and prosecution by the countries involved is relatively rare. The major sources and destinations of sex tourism and child trafficking for sexual exploitation in foreign countries include Thailand, Japan, Israel, China, Belgium, Germany, Bulgaria, Netherla nds, Nigeria, Italy, Brazil and Ukraine among others. Of these countries, Thailand and Brazil are the leading in perpetuating the business of child prostitution. Even though prostitution and child sex exploitation is illegal in Brazil, from 200, 000 to 2 million children aged between eight and sixteen years are forced into prostitution in this country (Charles, 2010). The children involved in prostitution face many challenges and there are many effects associated with this child prostitution. Mostly, the pimps and brothel operators direct the activities of these children and they do not give them freedom of choice. This makes the children to work against their wishes. They also rarely give these children rest from their work. The pimps also give the children little food and this coupled with the high amount of work they do makes these children weak and sometimes may lead to death of the children. Child prostitution is also economically unsound and causes the child moral and physical harm as well as psychological trauma. Those who use children in prostitution activities usually do not well address their health issues. The children also risk attack from many sexually transmitted diseases like AIDS, syphilis, meningitis, anemia, tuberculosis, and others. This further weakens the health of these children and some lead to their death. Because child prostitution is an illegal business, some brothel owners or pimps fear taking the children to hospitals for treatment or regular checkups. In case they suspect a disease in any of the children, these brothel owners employ quark doctors who sometimes prescribe wrong medication for these children. As a result, the children live with a load of diseases and other health disorders, which give them problems throughout their lives. Such children especially girls are forced to enter into early child bearing and sometimes, family responsibilities. This makes those schooling to drop out of school and thus become less equipped for the labor market (Ringold, 2000). The gi rls used in child prostitution are forces to carry out frequent abortions. Unqualified doctors who also use poor methods and equipment in wrong environments often carry out these abortions. This further endangers the life of the child and deteriorates the childs health. Child prostitution also causes a lot of psychological and emotional stress to the children involved in these practices. Children in this case lose their self-esteem and give up in life. Some of the children get permanent physical damage, which they unwillingly live with. Such children do not have any confidence to engage in any other work except crime related jobs. Child prostitution is also associated with other crimes like drug trafficking and abortions. The more they get involved in other crimes, the more their morals deteriorate. They live in constant fear of raids by people and the police. Thailand has the worst record of child prostitution in the world. Even though prostitution is illegal in this country, it still takes place publicly or privately and sometimes the government regulates it. Large international criminal syndicates traffic children from other countries to Thailand and/or sends some children to other countries to work as prostitutes. Sex tourism in Thailand also contributes substantially to the problem of child prostitution. People coerce children from the age of 10 years into prostitution or some parents sell their own children into sex slavery knowingly or unknowingly. (Sorajjakool, 2003; Pusurinkham, n.d.). Poverty plays a major role in engaging minors into prostitution in Thailand. The children used in prostitution in this country come from Burma, Cambodia, Laos, China, Russia, and Uzbekistan. Thailand also traffics children to Japan, Malaysia, Australia, Europe, Canada, South Africa, Singapore and Bahrain for sexual exploitation. The children are kep t in brothels, which are sometimes surrounded by electric fence thus making it hard for the children to escape. Pimps give the girls harsh treatment and brutally beat those who are not cooperative sometimes to death. Ending child prostitution in Thailand has been a challenge because of lack of commitment from most of the stakeholders and the Thai government. Currently, having sex with girls below fifteen years of age is illegal under Thai law. However, child prostitution still exists in Thailand due to corruption of the government and political leaders. This issue makes the government and political systems to overlook or minimize the problem of child prostitution. The offenders often bribe police officers and politicians to protect them against prosecution. Even though this is the case, the government is striving to do away with child prostitution. It is doing this in association with nongovernmental organizations and other international organizations. The concern is to end sex tourism in Thailand and prevent child trafficking both into and out of the country for purposes of sexual exploitation and servitude. Brazil, China, Nigeria and Zimbabwe also have notable cases of child prostitution in foreign countries. These are destinations for child trafficking as well as sources of children trafficked to other countries for sexual exploitation. Sex tourists also find these destinations appropriate for their activities. Child prostitution in most countries of the world is illegal but still there are many instances of child sex molestation. Most governments are committed to end this problem of child prostitution both in their countries and in foreign countries. There are also many of non-governmental organizations and international organizations involved in reducing the practices of child prostitution in the world. These organizations include End Child Prostitution in Asian Tourism (ECPAT), the International Labor Organization (ILO), the World Tourism Organization, and the United Nations Childrens Fund (UNICEF) among many other international, regional and national organizations. ECPAT is an international organization based in Thailand. This organization was founded in 1991 with the goal of eradicating child prostitution in the world. The organizations plan is to persuade governments to enact laws to protect children against both local and international prostitution. After the governments have enacted these laws, ECPAT then ensures that these governments enforce these laws. The organization also persuades parents through their local leaders not to sell their children into prostitution (Hancock, n.d). It also discourages sex tourism and convinces governments to accept extra-territorial laws that allow prosecution of foreign citizens who sexually abuse minors in the country where they commit the offence. This means that sex tourists who use children in any foreign country will face judgment in the country where they commit the crime while they are on their tour. Some other human rights organizations gives information to parents in poor, rural areas about the tr ibulations and molestations the children go through in the places they sell them. They do this by use of photos, videos, and/or radios. This is what takes place in Thailand. UNICEF is a United Nations organization concerned with the welfare of children. The organization works in many countries to help vulnerable children grow to early adulthood without many avoidable problems. The organization sometimes works with other NGOs in some countries to help it achieve its goals. UNICEF through its conventions sets principles and guidelines for countries to follow in combating child prostitution. The organization then asks and helps countries to commit to their action plans in protecting children. They do this regionally or in individual countries. For example, UNICEFs second World Congress against Commercial Exploitation of Children set out guidelines and some countries made commitments to develop national plans of action against commercial sexual exploitation of children. A number of countries in the Eastern and Central African region made commitments to this strategy. These countries include Ethiopia, Kenya, Uganda, Madagascar, Mozambique, Seychelles, South A frica, Tanzania, Zambia, Zimbabwe, Namibia, Lesotho, Mauritius and Angola (UNICEF, 2001). Many of these countries face the problem of child prostitution both in the local countries and in foreign countries. Taking an example of Kenya, this country committed itself to the development of a national plan of action on commercial sexual exploitation of children (CSEC). Through this commitment, the country has formulated policies, programs and activities to help it to achieve the goal (UNICEF, 2001). This has made the country to engage NGOs in the fight against child molestation and sexual exploitation. The NGOs have involved children in the production of drama on child sexual abuse to raise awareness about this issue. The country has also formed the children department in one of its ministries to protect children. The new constitution of that country has comprehensively covered and clearly outlined the rights of children. The countrys government with the help of children rights groups has established strong regional co-operation with other countries. This is helping in checking child prostitution in foreign countries in this region and the world at large. In conclusion, child prostitution is a common problem in many countries of the world. In this practice, the children engage in sexual activity for monetary gain especially by the adults who either are their parents or their caretakers. Some children enter into prostitution due to the hard situations they face while others ere sold into sexual servitude by their parents either consciously or unconsciously. Child prostitution in foreign countries is also a common practice. People do this through sex tourism and child trafficking. Most people practice child prostitution in foreign countries either because they want to avoid the laws of their countries by breaking law in foreign countries or because they misunderstand the people of the countries that they visit. Child prostitution is a multi billion business in the world that leads to wastage of many childrens lives. In some countries, cultural practices contribute to the involvement of children in prostitution. Large and small criminal groups arrange for Trans boundary transfer of children and clients involved in child prostitution. Even though many human rights groups are against this immoral behavior, some governments have not fully committed themselves to eradicating this problem from their countries. Still there is much demand of foreign children for sex in some countries making the business of child trafficking and sex tourism to flourish. In whichever the case, children prostitution is a criminal offence and all people and especially governments need to fight to eradicate this problem from the society.

The Darkness and Lightness of Choices :: Essays Papers

The Darkness and Lightness of Choices James Joyce has used his writing of Dubliners to clearly represent the aspects of the real life happenings in Ireland. In his writings, he uses many techniques that allow his audience to find constant themes. In stories such as â€Å"A Little Cloud† and â€Å"The Dead† these themes allow the audience to grasp Joyce’s reasoning and hard message to the Irish people. In Joyce’s Dubliners the light and darkness of the story reflects choices made by the characters. In â€Å"A Little Cloud†, the main character, Little Chandler, chooses to have a wife, and lead a responsible, family oriented life. This is a distinct reflection of a â€Å"light† in his life. â€Å"A little lamp with a white china shade stood upon the table and its light fell over a photograph which was enclosed in a frame of crumpled horn.† (78) Joyce uses the concept of light, when images of Little Chandler’s wife are present in the story. This is another symbolic message presented by Joyce. â€Å"Why had he married the eyes in the photograph?†( 78). The idea of family is important to Chandler, but he begins to question its value upon a visit from his old friend. Like in many other stories by Joyce, light represents something important and good that go hand in hand with the choices made. In this narration, the wife represents a life of success, a success that is achieved through responsible decisions and dedication. In a similar instance, the wife in â€Å"The Dead† also represents similar ideas. Even though Gretta had had a rocky past and demonstrates darkness, her choice to marry Gabriel is another image of light. During the process of the story, many secrets from the past are revealed about Gretta’s past. After listening to the songs of the evening Gretta’s character is portrayed as a very sad women. There was grace and mystery in her attitude as if she were a symbol of something. He asked himself what is a woman standing on the stairs in the shadow, listening to distant music, a symbol of.

Beginning The Audit Report Essay

Thank you for choosing Team D Auditing for your audit needs. This letter is to inform you on how we plan to begin the audit process for your company. We will be performing an audit on the financial statements for Apollo Shoes for the year ended December 31, 2007 in order to provide reasonable assurance that the statements are presented fairly and are presented in accordance with Generally Accepted Accounting Principles (GAAP) (Arens, Elder, & Beasley, 2012). We will begin the audit by reviewing the statements as well as your organizational charts and the prior five years of federal income tax returns. After careful review of all documentation, we will review risks so that we can identify any potential risks and can draft the audit plan (Arens et al., 2012). We will then ask to meet with management to determine the scope of the audit and answer any questions that management may have. After the meeting, we will finalize the audit plan and begin our fieldwork. Our field time will be spent speaking with staff members and management, reviewing documentation such as policy and procedure manuals, learning about the business, and performing tests. We will be testing internal controls, ensuring the business is in compliance with applicable financial regulations, and testing the materiality of the financial statements (Arens et al., 2012). We will be holding scheduled meetings with staff and management and hope that we will have full cooperation. We will try to interrupt the business as little as possible. Our fee schedule will be based upon the total time spent on each stage of the audit and we will be submitting invoices along the way. Our preliminary estimation of cost is $200,000 and we will notify you immediately of any changes that could exceed that estimation. Our formal engagement letter,  preliminary engagement checklist, and preliminary time frame estimate with audit milestones are included in the appendices for your review. References American Institute of Certified Public Accountants. (2014). General Audit Engagement Checklist. Retrieved from http://www.aicpa.org/interestareas/peerreview/resources/peerreviewprogrammanual/2013/downloadabledocuments/20400-gen-audit-check-interimguidance.pdf Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and assurance services: An integrated approach (14th ed.). New York, NY: Perason/Prentice Hall. Becker Professional Education/CPA Review (2014) Audit Reports; Devry/Becker Educational Development Corp. Boynton, W. C. (2006). Modern Auditing (8th ed.). Danvers, MA: John Wiley & Sons, Inc. Louwers, T. R. (2007). Apollo Shoes, InC. Auditing and Assurance Services. McGraw-Hill Companies, Inc. Public Company Accounting Oversight Board. (2014). Auditing Standard No. 16. Retrieved from http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_C.aspx Raspante, J. F. & Vono, S. (2014). Engagement letters for the individual tax practitioner. Journal of Accountan cy, retrieved from: http://www.journalofaccountancy.com/Issues/2014/Jan/20137591.htm This letter is to confirm the agreement and to discuss the objectives for the  audit of Apollo Shoes, Inc. financial statements for the year ending December 31, 2007. We will be auditing the balance sheet, income statement, statement of retained earnings and cash flow. The financial statements and the effectiveness of the internal control is responsibility of management (Becker CPA Review, 2014). I want to clarify that we have to have an understanding of the company and the internal control in order to provide an opinion. Although an audit should provide reasonable assurance about that the financial statement are free of material misstatement we cannot provide absolutely assurance due to inherent limitation in the internal control (Becker CPA Review, 2014). We request that the company can provide us with adequate evidence necessary to perform the audit. It is critical that we have access to information and files including the minutes, besides to be able to inquire personnel and the observation of procedures as necessary. We have the responsibility that if a material weakness and or a significant deficiency are discovered in the performance of the audit, it should be communicated to the audit committee in writing (PCAOB, 2014). The management is also responsible to adjust the financial statements to correct material misstatements found during the audit; if the correction are not done because they are immaterial, it should be stated as part of the representation letter were management is confirming their responsibilities during the audit (PCAOB, 2014). Our out of pocket expenses and fees are estimating in $200,000, which covers the hours spent during the audit. If anything may affect this estimate we will let you know. Our fees are due when we complete the audit (Raspante & Vono, 2014). We are very enthusiastic to be your new auditors and we hope to fulfill your expectations. If you agree with this agreement, please sign in the space provided; keep a copy for your records and return us the original signed. If you have any further questions, please do not hesitate to contact me. October 29, 2007: Received accounting procedures manual from Karina Ramirez for fieldwork (Louwers, 2007, p. 32). January 7, 2007: Prepare working papers for Board Minutes of important events and transactions during the past year. Make notes in the audit working papers of matters relevant for the auditor for the 2007 financial statements. Use the reference ‘GA-3’ with the following headings and information in a table format: Information Relevant to 2007 and Audit Auction Recommended (Louwers, 2007, p. 36). January 3, 2008: selection by audit committee of Anderson, Olds, & Watershed as auditors ratified (Louwers, 2007, p. 39). January 3, 2008: $750,000 fee was approved for the 2007 audit (p. 36); January 8, 2008: Received Apollo’s 2007 year-end trial balance, along with 2006 audited trial balance (p. 40). January 8, 2008: Create 3 spreadsheets for a 2 year comparative balance sheet, income statements, and statement of cash flows (p. 40). January 9, 2008: Perform pr eliminary analytical procedures on the financial statements. This includes calculating common-size financial  statements and dollar amount, and percent changes—use recent spreadsheet created for comparative statements; calculate financial ratios with common stock at $24 million in current and prior periods; Compare Apollo’s numbers with closest competitors, such as Nike and Rebook at EDGAR for industry averages; write a brief memo highlighting potential problem areas with calculations (p. 43). January 9, 2008: Write a brief memo (GA-4) highlighting what you believe are potential problem areas. Include calculations to support (GA-4-1, GA-4-2, etc. (p. 43). January 9, 2008: Prepair a memo (GA-5) addressing materiality for Apollo Shoes. The workpaper documents must be following GAAP. Address the following: 1. Briefly describe indepdendent auditors concept of materiality; 2. Describe some commone relationships and other considerations used by auditors when assessing the dollar amount considered matieral. What are some common measures of materiality with respect to income, sales, and toal assets? 3. Based on professional judgement, determine an amount you consider to be a minimum material misstatement for Apollo Shoes and justify your recommendation in your memo (p. 45). January 10, 2008: Write a memo (GA-6) addressing the potential for fraud for Apollo shoes. This should include SAS 99 fraud guidance addressing the following: 1. Have you noticed any ‘red flags’ in either the minutes or analytical procedures so far? 2. Address fraud risk in general terms: types of risk (improper revenue recognition), significance of risk, likelihood of risk, pervasiveness or risk centralized to one function of or individual or is it throughout the organization? 3. How might fraud be perpetrated or concealed in the entity; 4. Suggest ways we might alter our audit approach to address the potential for fraud, such as assignment of personnel, predictability of auditing procedures, and examination of journal entries and other adjustments; Continued for memo—what we’ll need to get together with the entire audit team for brainstorming session next week. January 10, 2008: AOW was informed of the Apollo’s mid-year computer installation. How will the computer processing, for the last two quarters’ transaction affect our audit this year? How will we use our new laptops for the Apollo engagement? For example, correspondence, memos, auditing working papers, prepared and maintained on the new laptops (p. 46).

Essay Editing Service

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Introduction to the JavaScript If Statement

Introduction to the JavaScript If Statement The JavaScript if statement performs an action based on a condition, a common scenario in all programming languages.The if statement tests a bit of data against a condition, and then specifies some code to be executed if the condition is true, like so: if condition {  Ã‚  Ã‚   execute this code} The if statement is almost always paired with the else statement because usually, you want to define an alternative bit of code to execute. Lets consider an example: if (Stephen name) {      message Welcome back Stephen;} else {      message Welcome name;} This code returns Welcome back Stephen if name is equal to Stephen; otherwise, it returns Welcome and then whatever value the variable name contains. A Shorter IF Statement JavaScript provides us with an alternative way of writing an if statement when both the true and false conditions  just assign different values to the same variable. This shorter way omits the keyword if as well as the braces around the blocks (which are optional for single statements). We also move the value that we are setting in both the true and false conditions to the front of our single statement and embed this new style of if statement into the statement itself.   Heres how this looks: variable (condition) ? true-value : false-value; So our if statement from above could be written all in one line as: message (Stephen name) ? Welcome back Stephen : Welcome name; As far as JavaScript is concerned, this one statement is identical to the longer code from above. The only difference is that writing the statement this way actually provides JavaScript with more information about what the if statement is doing. The code can run more efficiently than if we wrote it the longer and more readable way. This is also called a ternary operator. Assigning Multiple Values to a Single Variable This way of coding an if statement can help avoid verbose code, particularly in nested if statements. For example, consider this set of nested if/else statements: var answer;if (a b) {   if (a c) {      answer all are equal;   } else {      answer a and b are equal;   }} else {   if (a c) {      answer a and c are equal;   } else {      if (b c) {         answer b and c are equal;      } else {         answer all are different;      }   }} This code assigns one of five possible values to a single variable. Using this alternative notation, we can considerably shorten this into just one statement that incorporates all of the conditions: var answer (a b) ? ((a c) ? all are equal :a and b are equal) : (a c) ? a and c are equal : (b c) ?b and c are equal : all are different; Note that this notation can be used only when all the different conditions being tested are assigning different values to the same variable.

The Judiciary role in the Criminal Justice System Term Paper

The Judiciary role in the Criminal Justice System - Term Paper Example The criminal justice system is comprised of three major components that work together in tandem to see the criminal justice process through from beginning to end (Torres, eHow.com). The three major components in the criminal justice system are: 1) the law enforcement, 2) the courts, and 3) the corrections. The law enforcement component is considered the head of the system since its divisions are the ones responsible for finding and capturing individuals who defies the constitution. The judiciary comes in next as they make sure that offenders or suspects are given fair trial until proven guilty. They are the ones who balance the evidences submitted by the prosecution and defense for their own arguments. They are the ones who face the dilemma on deciding the verdict for certain circumstances. â€Å"In the courtroom judges have a vital role in creating a forum where those finding themselves in the justice system recognize the Court provides the framework within which individuals will g et protection, redress and resolution of disputes and conflicts that cannot be effectively and peacefully settled elsewhere.† It is also said that the judiciary's foremost role as the third branch of the government is to defend and uphold the United States Constitution and assure the rule of law prevails (Ladner, 2000). The judiciary’s role in the criminal justice system is to be fair, firm and calm. Fair because they will be hearing 2 sides of a story which they need to decide who is telling the truth. They should be unbiased and not let their emotions dictate what they should think towards certain issues. Everybody should be treated equally. Sometimes amongst all the factors that are present, the emotional factor is the one that affects the fairness of a judge which should not be the case. This is where the judges or jurors should be firm on their decisions. They should disregard their emotions and be firm on their decision. This should be done so that they can uphold what is in the constitution and not give verdicts that are just dictated by one’s emotions or gut feel. Calmness should also be present so that information would be properly presented and discussed. The judiciary makes sure that the constitution is being implemented correctly. The constitution is not to be used to abuse anybody or to be violated by anyone. Seems to be easy yet it is a tough job. There are certain people who believe that they are above the law. The judiciary system is the one who put their egos back to the ground and make them realize that they are not above the law. A member of the judiciary should always be like Themis, the Roman goddess of Justice, blindfolded so that political or class status of the people involved in a trial cannot affect the decisions made. In addition, equality should be strictly practiced as symbolized by the scales that the statue is holding. Let the facts that are presented be the ones put on the scale to judge whether one is guilty or not. It is not the role of the judiciary to be on one side against the other. Upholding the constitution is believed to be the primary role of the judiciary. Reform starts in the judiciary. It may convict or acquit suspects from the most celebrated cases to the simplest ones. Yet the main role remains the same which is making sure that what has been written by law should be followed by

Construction Marketing Essay Example | Topics and Well Written Essays - 4500 words

Construction Marketing - Essay Example This research will begin with the statement that some of the similarities between the marketing processes used by construction companies and companies selling consumer goods would be the structured process of strategic marketing followed, the approach to branding, profits and pricing strategies used, segmentation and differentiation of customers and understanding customer needs. Understanding customer needs and experiences would be related to marketing orientation and both the construction companies and consumer goods companies would be focused on providing the best services to the customer. Within the construction marketing framework and the consumer marketing framework, there is a need for delineating company vision, customer segmentation, and focus, benchmarking and identifying distribution channels. The construction and consumer goods companies also go through the process of external audit or market research and market analysis along with competitor analysis as well to understand the marketing processes and dynamics of business. Construction and consumer goods are marketed in accordance with an analysis of processes, profit margins, organizations, product life cycles, as well as strategic plans such as branding and market re-engineering. All these processes of strategic marketing, market orientation, customer focus, benchmarking, distribution and following company vision seem to be the similarities identified between construction marketing and consumer goods marketing. Strict monitoring and control, quality and customer services improvement are also some of the similar marketing objectives. This would bring us to the differences in marketing between the two types of products and the related companies. The construction companies will have to specifically focus on the economic conditions, market orientation, and business cycles as for such companies, business seems to follow a pattern. The staff recruitment and retention strategies, relationship marketing, an d budgeting methods would differ from that of companies selling consumer products. Thus even if the basic approach to marketing does not change between the two types, the elements of marketing seem to differ between construction marketing and consumer goods marketing. This is exemplified by a study in which the influence of marketing policies is seen on corporate performance. Bennett studied 119 businesses in the UK construction industry and suggested that firms that adopted a long-term approach to marketing management tended to attain superior performance. Although short-term approaches are more common. The study showed that the construction industry responds in a certain way to the market conditions. Unlike most consumer goods companies, marketing in this case is long-term whereas for consumer goods, marketing approaches are based on short-term goals and targets. Instead of mission and long-term vision followed by construction companies, consumer goods companies are focused on sho rt-term goals and objectives. Construction marketing is more directly based on the concept of relationship marketing than consumer goods marketing as building trust with long-term customers would be the primary tool for success in any construction endeavor. It has been found that the level of marketing orientation is rather low in the construction industry and in this industry, unlike the consumer goods industry, marketing strategies are developed and followed with only superficial knowledge of the marketing process. The consumer goods industry seems to be more well versed on the dynamics of marketing strategies used than the construction industry.