GP Essay Essay Example

GP Essay It would be hard to contend that the perspective on the lion's share is in every case right. Would prompt against this. Various approaches to move toward conversation (not totally unrelated): The perspective on greater part is correct. In any case, not generally (can not be right). Perspective on dominant part is normally right. Be that as it may, in constrained conditions, wrong. Perspective on lion's share is correct. Be that as it may, in reality restricted. Bound to turn out badly. Or on the other hand as in this article, no accentuation on the degree of right or wrong of the lion's share see. Basic assessment of the suggestion itself. The perspective on larger part is directly for specific reasons. However, it isn't really the perspective on larger part itself that is correct, yet hidden qualities/standards it advances and speaks to. The appropriation of the perspective on the larger part insinuates a popularity based model of administration and association of a gathering of discrete and particular people living and collaborating with each other, where dynamic is driven by the command of the lion's share. Relevantly, it might apply to littler networks, for example, families or business associations, or may apply to a political society by and large, where administration and approach are resolved based n greater parts political decision. The legitimacy of the dominant parts see has for quite some time been viewed as profoundly disagreeable, owing to its dumbfounding nature, appropriately portrayed by Sir Winston Churchill as the most noticeably terrible type of overseeing a nation, put something aside for every single other framework that have since been endeavored. While some intensely backer such a methodology, it has likewise been dependent upon solid revilement by other people who are brisk point out that equitable structures indiscriminately expect that the perspective on larger part is in every case right. They contend this may not really remain constant in all conditions. We will compose a custom paper test on GP Essay explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on GP Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on GP Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer In this article, we will inspect a few defenses that vindicate the reception of the greater parts see, just as reasons uncovering the erroneous character of the announcement claiming that the shade of the lion's share is in every case right. It is contended here that while the equitable methodology remains to a great extent remarkable, we should be wary to make preparations for its shortcomings, in perceiving that it incites social and political repercussions that should be appropriately recognized and tended to. Passage 1 Tries to set out the unique circumstance and extent of the conversation. Presents thoughts of affiliation that may help in characterizing what the perspective on the lion's share implies. Additionally sets out the unpleasant blueprint of argumentation (I. E. What the paper points and so forth accomplish and how it is centered around the subject and some assessment). At the beginning, it is anything but difficult to perceive any reason why some hold solid conviction that the vim of the dominant part is correct. Right off the bat, by guaranteeing the requirement for a greater part edge to be made sure about, the feelings, inclinations and requests of various individual inside a specific network can at any rate be represented in a reasonable and adjusted way. This limits the odds of one-sided or slanted introduction, which would be unmistakably bound to happen for the situation where the perspectives on just a specific minority are regarded. Section 2 The principal point brought across is one of the legitimizations clarifying why the perspective on the greater part is correct reasonable and adjusted portrayal. Despite this nonetheless, there are a few logical restrictions, which hamper the adequacy of such majority rule frameworks in permitting the perspectives most individuals from a specific gathering to be reflected and communicated. This is on the grounds that proportionate portrayal is alluring just where most part f the gathering being referred to are equipped for settling on completely educated and discerning decisions, for example, to reach to an all around assessed choice by and large. However, topsy-turvy information, assets and ability will definitely exist to attack the capacity of numerous inside society to make such CEQ Lully adjusted decisions. This might be particularly relevant as for less created social orders, where most have not encountered the advantages of training, and where there is an absence of infrastructural backing to empower the across the board conveyance of data or furnish people with the fundamental aptitudes and sources to settle on edified decisions. For instance, in Thailand and Malaysia, occupants of country territories frequently need instructive chances, coming full circle in a lacking comprehension of the arrangements and declarations appointive competitors. Therefore, they basically vote in favor of the purpose of doing as such, without cautious thought of its more extensive, expansive ramifications. Moreover, some who neglect to welcome the hugeness of their political perspectives may likewise part with their votes in return for small compensation vowed to them by degenerate authorities, along these lines permitting deceitful government official o stay in power. This propagates a descending pattern of unsound police embraced, uncouth administration and social disparity, an unmistakable sign that maintaining the perspective on an undiscerning dominant part can force seriously impeding consequences for society. As it were, an oppression of the insightful by the lion's share may follow, as admonished by rumored logician, Plato, who voiced profound worries over the potential enslavement of those better prepare to settle on choices that would shape the development and movement of society, appear differently in relation to a poorly taught and clumsy greater part. Section 3 Here, we are assessing the main point, by giving reasons clarifying why the perspective on the greater part isn't in every case right. Initially, hilter kilter information, assets and ability may encroach capacity the lion's share to settle on right decisions. Model is given to validate cheat point. In addition, supporting the dominant parts view may advance a group mental where people inside the lion's share might be effectively impacted in light of the fact that the may feel strain to surrender to a specific view upheld by numerous other Rather than investigating the basic method of reasoning and judiciousness of their decision; hello are influenced by minor numbers. This proposes the greater part see RL be to a great extent fuelled by a passionate reaction as opposed to a certifiable impression of what citizenry genuinely need and believe is correct. An investigation by scientist, Main Cousin, at Oxford University, gives proof to recommend that people do have a social tendency to fit in with the significant principle. While this infers vote based standards are in accordance with our inclination, propensities as people, this doesn't approve the suggestion that the greater part is in every case right. An incredible opposite, it demonstrates that we normally lean honors the perspective on the lion's share not on the grounds that it is correct, but since it is an intuitive reaction created by the reality of our reality inside a gathering people. Passage 4 Secondly, basic the dominant parts view may be a group attitude. Model is given to prove this point. Notwithstanding these elements, the greater part view may even now be correct in light of the fact that it ensures society against a maltreatment Of intensity. By authorizing the perspective on most people in the network being referred to, a grouping of intensity or fundamental assets in the hands of a chosen few is moderated against. Basically, it empowers an all the more even circulation of intensity across citizenry, subsequently giving a check and parity contrary to dictatorial principle, which may incite people with great influence to buy in to degenerate practices because of the absence of suitable rebuke. This is delineated by the toppling of the Marcos Empire in Philippines, where the rebuilding of majority rules system figured out how to vindicate regular citizens of the government officials degenerate system. Rendering pioneers or leaders liable to the perspectives on the lion's share makes them become responsible for approaches drafted and gauges executed on the grounds that an appeal to consent to desires for the majority could expose them to the danger of being expelled, evacuating them high places of intensity or authority. In this way, propelling the larger parts see motivations pioneers to continually evaluate the sentiments and requests of most people and act in a way that compares to those interests, as opposed to their own. Section 5 Here, we are giving the second explanation which clarifies why the lion's share is correct ensures individuals against a maltreatment of intensity emerging from overcompensation of intensity in hands of minority. Model gave to validate this point. Notwithstanding, a strong reaction of this is pioneers may fall back on populist measures, moving their approaches to fulfill the requests of those whom they serve, without genuine thought of whether their activities will at last advantage the network on the loose. This is tricky on the grounds that as examined before, the dominant part may need precise ideas of what they need, or what is best for them. Simultaneously, essentially pandering to the impulses of the dominant part will coincidentally sideline the interests of the disagreeing minority) in this way hindering the fair insurance of rights and opportunities of all people inside society.

Social Media And Rational Social Conversations Essay

Internet based life And Rational Social Conversations - Essay Example The fast spread of such inclining hashtags as #Gamergate depicts the degree of the harm capability of the different online networking. The utilization of web based life has in this way caused it incomprehensible for individuals to have levelheaded discussions, particularly on questionable issues as the conversation beneath depicts. In contrast to the conventional media, internet based life need guardians. Gatekeeping is a crucial part of media, which regularly serves to limit hurts brought about by media substance. TVs, radios and papers have proficient editors and sub-editors who dispose of any type of blunders in this manner upgrading balanced correspondence of any type of the social issue including those that may inspire feelings (Hoffmeister 77). If there should arise an occurrence of live conversation on such media, the presence of an arbitrator guarantees that the visitors keep up normal discussions on air. Internet based life, then again, need arbitrators. This infers they furnish everybody in the whole society with an equivalent chance to share their perspectives on a social issue. Keeping up reasonable idea on such intense subject matters as sexism and bigotry among different types of social segregation is constantly troublesome. The bothered people will consistently want to fight back. The internet based life give successful stages to such counter. The internet based life, for instance, empowers individuals to keep up a level of secrecy while adding to such indispensable social issues (Willard 54). Various clients of the different online networking use nom de plumes. Along these lines, they can undoubtedly exchange harsh words and even undermine others with real savagery without uncovering their real personality. Absence of genuine personality on the online networking, for instance, upgrades the advancement of silly discussions on the various web based life. Key among the elements of the media is plan setting and data of the popular conclusion. The achievement of a sentiment depends on the impact that the originators of such conclusions appreciate. Theâ mainstream media appreciates monstrous effect on their crowds since they have precise methods of rebuking their conversations.â

North, Oliver Laurence

North, Oliver Laurence North, Oliver Laurence, 1943â€", American military officer, b. San Antonio, Tex. Raised in Philmont, N.Y., he entered the U.S. Marines, graduated from Annapolis (1968), served in the Vietnam War, and attained the rank of lieutenant colonel. In 1981 he was assigned to the National Security Council, and in 1983 he became the liaison to the Nicaraguan contras. In Nov., 1986, North emerged as the central figure in the Iran-contra affair . He was fired by President Reagan later that month. Under a grant of immunity he testified before Congress in July, 1987. He was convicted (1989) on criminal charges arising from the affair, but his conviction was later reversed on the grounds that immunized testimony had been used at his trial. In 1994, North was the Republican candidate for the U.S. Senate from Virginia, but he lost the election. He subsequently hosted and appeared on radio and television programs. In 2018 he was elected president of the National Rifle Association. North has written Mission Compromised (2002), a semiautobiographical novel of Washington intrigue. See his autobiography, Under Fire (1991). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. History: Biographies

Written Task Dolls House - 1173 Words

Outline Prescribed question: Power and privilege: â€Å"How and why is a social group represented in a particular way? Title of text for analysis: A Doll’s House by Henrik Ibsen, Norway 1879. Task is related to course section: Part 3: Literature texts and context Task focus: This essay focuses on Ibsen’s way of representing women, it explains why does he represent them in that specific particular way and how the time, era and context he lived in affected this aim. It states that women are represented as capable and independent individuals because of Ibsen’s concern of society’s acceptance of this new role of women. It compares women showed in â€Å"A Doll’s House† with the actual women of that time. It uses examples and quotation†¦show more content†¦Her final goal was so important to her, protecting her family, she knew she had to do whatever was necessary, even if that meant not being true to her husband or society. In the end, she realizes that it was more important to her husband his reputation, than what it had meant to Nora, all she had done for the love of her family, concluding to the raw truth that her husband didn ´t really love her: he loved what she represented before society, a loving, faithful wife that compelled to all his expectations. She knew that to love her children, she needed first to understand and love herself, a thought way beyond and ahead of time, for a woman in the late 1800 ´s. Another woman, having a different role in society, such as Nora ´s friend, Christine Linde, a childless widow, that proves to be an individual capable of surviving on her own, in a society who thought that a respectable women should be married and dependent of her husband. She once had been a â€Å"doll† like Nora. She also shows that she is a resourceful woman. When Nora tells Christine what is happening with Krogstad, Christine tells Nora not to worry that she will help her dissuade Krogstad (and she does), because she was once in love with him, but didn’t marry him since she needed money to help her sickShow MoreRelated A Dolls House Essay1148 Words   |  5 PagesA Doll House Essay Ibsen said that his mission in life was to â€Å"Inspire individuals to freedom and independence† which was shown throughout the play A Doll House. Since he wrote modern theatre, the characters were real and audiences could relate to them. He particularly questioned the role of men and women during his time. Ibsen used A Doll House to motivate women so they would seek more power and freedom in their relationships. Audiences could then look up to characters such as Nora andRead MoreNora Helmer versus Hedda Gabler in Male Dominated Society Essay1101 Words   |  5 Pagesof Hedda Gabler and A Doll House, we witness examples of a single individual against the overwhelming society. Nora left her family and marriage behind to become an independent individual without the control of men; whereas, Hedda Gabler choose death as her ultimate solution when she was threatened to be control by man. Ibsen’s A Doll’s House was written in 1879 in a style of realism, which depicted life more truthfully without idealized literary elements. A Doll’s House conveys Ibsen’s concernRead MoreThe Philosophy Behind Phantoms A Ghost 1416 Words   |  6 Pagesslam doors (Stone 14; McGrath 2). Shadow ghosts are unexplained shadows that are dark in color and are said to be evil, or bad luck, for their gloomy appearance. Commonly spotted in reflective areas, such as mirrors and windows, most are seen inside houses or outside at a distance, so anywhere where the presence of ghosts are felt would have the chance of holding a phantom there (Stone 20-21). Furthermore, ghosts have made history through encounters with iconic figures. One of the first evidence ofRead MoreA Doll s House By Henrik Ibsen1220 Words   |  5 PagesHow do the women in A Doll’s House challenge the societal norms of the era the play was written in? Henrik Ibsen wrote and published A Doll s House in 1879. This play created a heated conversation throughout Europe about women’s rights and their place in society. This play discusses how society perceives women during the late 1800s and how characters challenged the societal norm. The play is about women struggling to find independence and security. Through the marriage of Nora and her husband, HemlerRead More A Dolls House: Nora Essay964 Words   |  4 PagesAN  ANALYSIS  OF  NORA, THE MEN IN HER LIFE, AND  HER  NAVIGATATION  TO INDEPENDENCE nbsp;nbsp;nbsp;nbsp;nbsp;The  play,  A  Doll  House,  written  by  Henrik  Ibsen  in  1879,  is  considered  a   landmark  in  drama  for  its  portrayal  of  realistic  people,  places,  and  situations.  Ibsen   confines  his  story  to  the  middle  class.  He  writes  of  a  society  that  is limited  not only  by  its  means  of  livelihood  but  also  its  outlook.  Ibsen  portrays  his characters    as  preoccupied  with  work  and  money, showing a reductionRead MoreA Doll s House By Henrik Ibsen1717 Words   |  7 Pagesâ€Å"A Doll, a Partner, and a Change† Social movement of women liberation toward equal rights and independence has been a big subject in human history. It happens not only in Europe but also all over the world. Though making progress, this movement has been advancing slowly and encountered backslashes from time to time. Maybe there is something deeply hidden which the society has not figured out yet, even women themselves. What do women want, freedom or good life? Most of the time, they are notRead MoreA Doll s House By Henrik Ibsen1666 Words   |  7 PagesMy understanding of cultural and contextual considerations of the work, A Doll’s House by Henrik Ibsen, was deepened through the interactive oral. We discussed about the cultural values of the time with its emphasis on the position of women, and the play’s influence on feminism in Norway. In fact, A Doll’s House is more relevant than before, since a paradigm shift occurred in the modern society that women are no longer dependent upon men. After the publication and the first stage production, theRead MoreTaking a Look at Cyberdolls1685 Words   |  7 Pagesbest technologically advanced doll equipped with the latest and cutting-edge technology. Core Competencies: CyberDolls are the new generation of dolls for young girls and boys (age range: 2-14). Children are more likely to adapt easily to changes in the age of advancing technologies, but we also want our children to understand that dolls are not all robots. CyberDolls combine old-fashioned dolls with emerging technologies. Equipped with the latest microchip, each doll interacts with your child inRead MoreEssay about Antingone and a Dolls House: a Mens Society1358 Words   |  6 Pagesthought of as scary, fictional, and even comedic for their time. Gender roles in society are virtually thematic in the two stories A Dolls House and Antigone. A Doll’s House, written by Henrik Ibsen is a story about the wife battling to hide a loan that kept her husband alive, because if anyone found out society would crash upon her for her bold actions. Antigone, written by Sophocles, is a play about a girl defying men to do what man didn’t to please the gods and bring honor to her family. In almostRead MoreWilliam Shakespeare s Hamlet And Henrik Ibsen s A Doll s House1400 Words   |  6 Pagesor hope. Looking at William Shakespeare’s Hamlet and Henrik Ibsen’s A Doll’s House it is clear that both possess certain tragic aspects. The protagonists of both pieces’ experience suffering due to a similar flaw and both plays inspire feelings of pity and fear. Yet the main aspect that separates the two is the defining feeling the audience takes away at the end. While Hamlet ends in despair and unhappiness, A Doll’s House possess a hint of hope for the future. Yet if a tragedy instills a feeling of

Police Technology - 1339 Words

Imagine a police force with no cars, radios, and no communication. These officers had no back up, they patrolled on foot facing any dangerous situation alone. Police were appointed by politicians for limited terms of service. Because of the apparent political ties corruption was very common. This policing era is referred to as the political era. During the political era residents were not able to â€Å"call† upon an officer for assistance. A civilian would have to flag down an officer as he was walking the beat. The information the officers would collect came from the residents along that officers beat. Because of the simplistic style the police had a strong relationship with the community. There was a lot of interaction with the public on a†¦show more content†¦Policing was highly professional, and measured by number of calls taken, and response time. Civilians were isolated from the crime solutions. There are many stories of police brutality. The Detroit riot of 196 7 began with a four officer vice team that targeted prostitutes and after hours drinking clubs. This particular night, the vice squad planned a raid where they expected to arrest several patrons of an after hours drinking club. There turned out to be 82 patrons in this establishment. After the last squad car left, the riot began. Civilians then rioted for days, ending in mass casualties and damages. The national guard had to be dispatched to contain the resulting riots. There are many reasons cited for this social upheaval, including police brutality, lack of affordable housing, economic inequality, and black militancy. (Herman, ND). Community based policing could have prevented or helped to prevent this loss of lives and property. Policing today, is centered around finding long term solutions for communities to stop crime. There were many accusations of beatings and brutality against African Americans in this time period. Today with the organization, and media police are held to higher standards regarding police brutality. Technological advancement holds us accountable for our actions in these situations. New technological advancements are in use everyday in the criminal justice field. A very interesting technologicalShow MoreRelatedPolice Technology Essay1162 Words   |  5 PagesPolice Technology CJA 214 October 9, 2010 Police Technology Police officers use a wide range of technology to protect individuals. Technology also makes it easier to identify the perpetrators of the crime committed. With modern day technology law enforcement can ensure a successful prosecution against those who break the law. Catching criminals is not easy work and if technology is helping law enforcement and the community more efficient and aware of the dangers in the city, town, or worldRead MoreThe Use of Police Technology1043 Words   |  5 Pagesget one step in front of the criminals by finding more advanced technology. This paper will show just some of the new technology that law enforcement has started using in helping capture criminals. It will also show some of the technology that has come out to track the criminals that have been caught in the past. As the criminals come out with new ways to commit crimes law enforcement must keep up with their tactics. Computers in Police Vehicles The days of the officer pulling a vehicle or respondingRead MorePolice Brutality, Technology, And Abortion1172 Words   |  5 Pagesmakes the development horrible such as; , police brutality,technology, and abortion. Police abuse remains one of the most serious human rights violations in the United States. Over the past years, police have acted out in ways that have made people wonder â€Å"are our officers of the law really doing their job?† Unjustified shootings, severe beatings, fatal choking’s, and rough treatment have all contributed to the ever-present problem of police brutality in America. Our society shouldRead MorePolice Enforcement Has Behind The World Of Technology972 Words   |  4 Pagesworld of technology. As time rolled through the political era, professional era, and community-oriented era, police patrols would use the rapidly advancing technology in their favor. Those were desperate times for policemen in a hostile country with unpaved streets and uneven sidewalks, sometimes miles from the police station, with little prospects of assistance in case of need.... It took nerve to be a policeman in those days, this was reported by Chief Francis O Neill of the Chicago Police DepartmentRead MoreTechnology And The Police Technology944 Words   |  4 PagesTechnology and the Police Technology in a sense does not have to involve the creation or use of electronics; however it is the utilization of scientific knowledge for the purpose of practicality. The first instance, involving technology and policing is the fact that is has been present since 1881, where patrols cop evolved into a foot cops. A foot cop is left without immediate access to headquarters. As a result, the development of the two-way radio and the telephone were installed. Another elementRead MoreThe Internet Of Things. Indentification #. Every Single1415 Words   |  6 PagesHowever, what if devices could simply do these things for you? The term â€Å"the Internet of things † refers to devices, or â€Å"things†, which collect and transmit data using the Internet (Morgan). These types of devices have become increasingly popular as technology advances and people desire to personalize their every habit. However, with so much information being constantly uploaded, many controversial questions are brought into play. There are trade-offs to having a â€Å"smart† experience. These smart devicesRead MoreHow Technology Has Changed Our Lives905 Words   |  4 Pageslive in today is changing fast, due to the introduction and the advance of technology, it has improved modern life in many different ways. When you wake up what’s the first thing you do? You turn off the alarm off or hit snooze button on your phone. What’s next? The T.V., radio, or microwave, just think how many things throughout the day we use that involves using technology. We have based our lives around the use of technolo gy. Yes, it’s good and has made our life’s easier, but it has also caused manyRead MoreImpact Of Technology On Society With Businesses And Schools901 Words   |  4 PagesMost people believe that technologies is the master mind in this world. Without technology humans cannot be able to master things through businesses and schools. Technology is destroying humanity and it has been a major thing in people lives. Humans realized that technology can cause many problems throughout their lives and can lead to be humiliation. Yet, humans using technology has been noticed in articles, movies, play, and books. Technologies has a big impact in today’s society with businessesRead MoreThe World As We Know It Is Ending Essay1378 Words   |  6 Pagesman-made technology, but how does this affect the moral fiber connecting us? In technological advancement we, as a society, are presented with incredible ethical dilemmas. We use technology as a means to create the future, as i t becomes more accessible, and we fall on ethics to predict and correct its advantages/disadvantages. Does the philosophical idea of morality, then, affect our advancement as a society? Exploring what we know about the technology we have, and imagining the technology we’re beingRead MoreBrahms First Symphony, An Angelic Alliance Of Flutes Essay1053 Words   |  5 Pagesmirror the melody step-for-step, coloring the piece to a new depth, Brahms’ rich masterpiece would undeservingly sound hollow. My relationship with technology greatly parallels my experience in the band room. In my first two years at Howard University, I lived among flutes in Washington D.C.’s technology scene, attending hackathons and technology meet-ups. Armed with a spoonful of programming knowledge and a wave of enthusiasm, I seized every opportunity to grow through the people I encountered

Total Accounts Receivable Free Essays

string(65) " Receipts clerk but were not found in the Sales Invoice records\." Bradmark Wholesale General Supply ACL Case Study This paper contains the summary of the details and results of the audit tests on Bradmark’s Revenue and Expenditure Cycles. The audit tests were performed through the ACL Program. 2005 Rachelle Cultura | Trixia Ebol | Christine Fonseca Mary Rose Samas | Nadaine Tongco Ross Specter Co. We will write a custom essay sample on Total Accounts Receivable or any similar topic only for you Order Now October 24, 2012 1 | P a g e REVENUE CYLCE Assessment of Internal Controls over the Revenue Cycle The assessment of Bradmark’s internal controls over its revenue cycle procedures were done through the analysis of the processes each department is undertaking. For the Sales Department, it is but right that the clerk will seek the approval of the credit manager for customers with insufficient available credit. However, the credit manager should not only verbally authorize the clerk to change credit limits. More so, it is inappropriate for him to delegate the said task to the clerk as it violates the general control of authorization. Reconciliation of the documents – packing slip, shipping notice, and bill of lading – with the goods to be shipped must likewise be done for independent verification. Several copies of these documents must be made to be filed for future reference and monitored by the departments responsible in the each of the operational processes. In conclusion, Bradmark needs to improve some of the internal controls over its revenue cycle procedures. Existence or Occurrence From Bradmark’s data files on sales invoices, cash receipts and list of customers, the ACL software was used to compute and determine the Accounts Receivable balances of customers in the books. January 20, 2005 United City 920 4 h Street Bridgewater, New Jersey 8807 Dear Sir/Madam, In connection with an examination of our financial statements by Ross Specter Co. , Certified Public Accountants, 8th Avenue, Manhattan, New York (NY) 10014, we will appreciate it if you will indicate the correctness of the following information. Our records indicate that, at the close of business on December 31, 2004 the amount payable on your account was $8,627 Please sign the confirmation form in the spa ce provided below if this amount agrees with your records. If it does not agree, do not sign below but explain and sign on the reverse side. Please return this form directly to our accountants in the enclosed envelope. Very truly yours, Ross Specter Co. Confirmation – Information is accurate: ________________________________ Signature and date 2 | P a g e In order to verify the existence or occurrence of what these accounts actually owed to Bradmark, confirmation letters were sent to certain customers. Customers with unpaid balances in the records received confirmation requests from Bradmark. The figure above is an example of a positive confirmation letter that was sent to one of their clients, United City, asking for a verification of their balance amounting to $8,627. Similar positive confirmation letters were also sent to other customers with outstanding balances to the Company. Completeness In terms of verifying whether the sales figure represent those that actually occurred and were shipped during the period, the Sales Invoice and Shipping Log records were joined. However, to find out which items were not shipped, using the unmatched category was necessary. Presented below is the result of this audit test. As observed, the sales last November 4, 2004 to Customer 65003 (University Electronics) was not in the record of shipped goods. This gap should be further investigated by verifying the delivery of the goods with the said customer. In addition to that, there were items that were shipped past the cut-off date (December 31, 2004). The ACL procedure used to determine this was the filter function. The filter â€Å"Ship_Date `20041231`† was used and the results are displayed below. 3 | P a g e In total, there are ten records that should not be part of the Total Sales amount for the period. These records amount to a total of $29,495. 70. After taking into account the results for these two tests, the should-be balance for the Total Sales of the period was computed to be $5,317,470. 36. Valuation or Allocation The total Accounts Receivable balance in the records of $4,752,257. 70 was verified by setting a filter of â€Å"Remit_Num = 0† and then getting the total amount due. By doing this, only those sales which do not yet have a remittance advice are part of the accounts receivable. The figure below is the outcome of this procedure. 4 | P a g e However, if the difference between the total sales and the total cash received (for the period ending December 31, 2004) was computed, then the total Accounts Receivable balance would be $4,578,008. 14. This indicates that the Accounts Receivable is misstated in the financial statements. Moreover, from the analyse tab and the function â€Å"Age†, an aging of the Accounts Receivable was performed. The summary of this analysis can be seen in this figure: 5 | P a g e It should be noted that based on this test, the allowance for doubtful accounts should be adjusted to reflect the actual accounts, which can be considered as uncollectible, i. . those that are already over 90 days. The balance would then be $1,945,870. 20. 6 | P a g e Compared to the current estimation method of the Allowance for Doubtful Accounts of Bradmark, this method of aging the Accounts Receivable is more appropriate. This also ensures that the balance is reasonable and properly valued. Accuracy To test the ac curacy of the recorded cash payments from customers, the Sales Invoice record was compared with the Cash Receipts record. These tables were joined and afterwards, the amounts due found in the Sales Invoice table was contrasted with those actually received in the Cash Receipts table. The figure below shows the records that did not match and, in effect, constituted errors to the reported balances of the accounts receivable and cash receipts. There are a total of eight records that show inconsistencies within the records of the company. Nos. 12684, 12687 and 12814 were remittances that were recorded by the Cash Receipts clerk but were not found in the Sales Invoice records. You read "Total Accounts Receivable" in category "Essay examples" These may be considered as a red flag to Bradmark. With these results, the management should verify if they have, in fact, received these payments as this may indicate theft within the Company. Other records like remittance nos. 12657, 12663 and 12709 demonstrate probable human errors while recording, since these discrepancies were due to lack or excess of digits as shown below. Lastly, remittance nos. 12651 and 12697 reveal that the amounts due have not been paid in full. This constitutes receivables from the customers. There is a need, however, to verify this and include those with partial payments in the list of customers to whom confirmation letters will be sent. 7 | P a g e Other Operational Concerns (Related to Revenue Procedures) Moreover, to make sure that the credit policy is consistently applied and that no customer exceeded his/her assigned credit limit, the join function was utilized. After joining the tables Customer and Sales Invoice using the many-to-many category, the filter â€Å"Amount_Due Credit_Limit† was subsequently set. The outcome of this test can be seen from the following figures: 8 | P a g e This shows that six customers (Customer Numbers 65003, 419449, 564291, 784547, 811002 and 925007) were given approval to purchase beyond their allowed credit limit. Particularly noticeable are customers 65003 (university Electronics) and 925007 (Galaxy Company), who have several purchases that exceeded their allowable credit. An in-depth inquiry on this matter should be done to uncover the cause of these violations. EXPENDITURE CYLCE Assessment of Internal Controls over the Expenditure Cycle After assessing its practices, Bradmark’s internal controls over its expenditure cycle appear to be inadequate. To rationalize this: ? Mr. James Walker has sole control over the determination of when to replenish the Company’s inventory, by how much and to whom to buy. This way of restocking seems to be unsystematic and subjective and by doing so, the Company is not that assured that purchases are made in an arms-length transaction. ? There may be gaps in the receiving report numbering system as the clerk must void receiving reports when errors are made during the data entry, thereby losing its significance as a control tool. ? Check and balance controls in place cannot be relied upon as there is a lack of segregation of duties. Mr. Walker has means to override. To illustrate, since Mr. Walker is the one encoding if the ordered products have been received in the warehouse and also the one making purchase orders, he can make a phony purchase order and indicate that it has already been received, even if no delivery has occurred. The accounts payable clerk would not detect that such was the case because her only verification toll 9 | P a g e she has is the RR Number that has been placed in the PO record, which, in the first place, was also encoded by Mr. Walker. Furthermore, it is to be noted that Mr. Walker played a significant role when the system was being put into place and can therefore effectively administer the system. Completeness Furthermore, in order to verify that there are no unrecorded liabilities during 2004, the Purchase Order and Receiving Report files were joined. Then, the resulting table was joined with the Voucher’s Payable file. To search for the items that were recorded, a filter is made to extract unmatched PO number in the three files. The result of this audit test is shown in the figures below: 10 | P a g e The results indicate that there are 21 incidences where a good was received (as recorded in the RR File) but no order was placed for it (based on the absence of the entry in the PO file). These received goods are also unrecorded in the Vouchers Payable file conceivably understating the Accounts Payable for the year. Moreover, the results also showed that there are 22 incidences where an order (as shown in Purchase Order file) was not received (as it cannot be found in the Receiving Report file) but was paid for by the Company (as indicated in the Vouchers Payable file). The unusual thing about these incidences was that these transactions were made with the same vendor (Vendor Number 11663). It is possible that all those purchase orders were fabricated and vendor number 11663 is a fictitious supplier. 11 | P a g e The summary of the actions taken is presented in this figure: Valuation or Allocation The Inventory Account is currently valued at $ 1,108,194. 94 which was calculated as the lower between lump sum cost and the market value of the inventory. This was verified by using the Total Fields function. The results are shown in the figure: 12 | P a g e However, such computation does not value the inventory items individually at their lower of cost or net realisable value in accordance with the accounting reporting standards. Thus, inventory is currently misstated in the financial statements. Thus, to correct the inventory balance, it is necessary to use the filter and total function. Inventory items whose costs are lower than their market value were first added. This resulted to a total of 140 items having a should-be recorded cost of $941,109. 79. Meanwhile, 11 inventory items that should be valued at their market value have a total of $129,986. 27. Adding these two figures together, the inventory balance should be at $ 1,071,096. 06. 13 | P a g e Accuracy In asserting the accuracy of payments to vendors, the Check Register and the Voucher Payable data were joined. This gives us 17 entries that show zero value. Filter and total functions were used to determine if there are payments made which are greater than what was actually owed by the Company. As shown in the figures below, the total disbursed cash is greater than the sum 14 | P a g e f the full amount. The full amount is the basis for the disbursing of cash; however, five records appear to have exceeded this limit. One shows that there was a check issued to settle a payable that has a negative amount. In addition, three checks that have negative values were issued to pay three negatively recorded payables. Further examination of 15 | P a g e these check payments must be m ade in order to ascertain if these discrepancies have resulted from mere human errors or were intentionally made to cover a fraudulent act. By searching for duplicates, another anomaly was uncovered. One out of the 25 records shows that two consecutively numbered checks were issued to pay for one invoice. The management must investigate on this incident as this involves an explicit misuse of financial resources. 16 | P a g e 17 | P a g e Operational Risk This test focuses on the operational efficiency of the company. To ensure that the discount for their purchases are taken advantage of, the payment due date was compared with the actual payment date. This was done by first joining the Check Register and Vouchers Payable files using the matched category. Subsequently, those checks that do not have a check number were filtered using â€Å"Chk_Num ‘’†. This is to make sure that only those checks that were actually issued are compared to the accounts paid. The resulting data is again filtered using â€Å"Pay_Date Due_Date† to arrive at those purchases whose actual payment data is beyond their due date. The following tables show the files after the employing the said filter: 18 | P a g e 19 | P a g e 20 | P a g e How to cite Total Accounts Receivable, Essay examples

Marijuana Can Cause Many Harmful Effects. There Has Never Been A Major

Marijuana can cause many harmful effects. There has never been a major test though. The ones they've used have shown very different things. I have been very surprised by what I have been reading. I cannot believe the difference in what different scientists think. One says, "It's hard to know for sure whether regular marijuana use causes cancer. But it is known that marijuana contains some of the same and sometimes even more, of the cancer-causing chemicals found in tobacco smoke. Studies show that someone who smokes five joints per week may be taking in as many cancer-causing chemicals as someone who smokes a full pack of cigarettes every day." While in certain places it is legally perscribed to people with many different types of cancer. The New scientist says, "A FRENCH government study has heaped fuel on the debate over the safety of cannabis by listing it as the least dangerous of all potentially addictive drugs. It also concludes that alcohol is among the most dangerous. The study, commissioned by French health minister Bernard Kouchner, was carried out by a panel of 10 French and foreign scientists headed by Bernard-Pierre Roques of the Ren? Descartes University of Paris. The panel searched the scientific literature for information about psychological and physical dependence, neural and general toxicity and social hazards such as aggressive behavior caused by various legal and illegal drugs. The team then grouped the substances into three categories of dangerousness. Cannabis was the only drug put in the least dangerous category. While cautioning that no drug they assessed was "completely free of danger", the researchers gave cannabis a rating of "weak" for social hazard and addictiveness, "very weak" for general toxicity and zero for neurotoxicity. In the most dangerous category, they included heroin and other opiates, and cocaine. Alcohol was also placed in this category because of its strong toxicity, its potential as a social hazard and its "ver y strong" addictiveness. In the middle category they placed stimulants such as amphetamines, hallucinogens and tobacco--largely because of its "very strong" addictiveness and toxicity. The authors point out that government's base their decisions whether or not to prohibit a drug on its ability to induce dependence. They conclude that the official classification for some drugs is incorrect." These are two very different sides. Yet another online site says, "Health officials in Geneva have suppressed the publication of a politically sensitive analysis that confirms what ageing hippies have known for decades: cannabis is safer than alcohol or tobacco. According to a document leaked to New Scientist, the analysis concludes not only that the amount of dope smoked worldwide does less harm to public health than drink and cigarettes, but that the same is likely to hold true even if people consumed dope on the same scale as these legal substances. The comparison was due to appear in a report on the harmful effects of cannabis published last December by the WHO. But it was ditched at the last minute following a long and intense dispute between WHO officials, the cannabis experts who drafted the report and a group of external advisers. As the WHO's first report on cannabis for 15 years, the document had been eagerly awaited by doctors and specialists in drug abuse. The official explanation for excluding the comparison of dope with legal substances is that "the reliability and public health significance of such comparisons are doubtful". However, insiders say the comparison was scientifically sound and that the WHO caved in to political pressure. It is understood that advisers from the US National Institute on Drug Abuse and the UN International Drug Control Programme warned the WHO that it would play into the hands of groups campaigning to legalise marijuana. One member of the expert panel which drafted the report, says: "In the eyes of some, any such comparison is tantamount to an argument for marijuana legalisation." Another member, Billy Martin of the Medical College of Virginia in Richmond, says that some WHO officials "went nuts" when they saw the draft report. The leaked version of the excluded section states that the reason for making the comparisons was "not to promote one drug over another but rather to minimise the double standards that have operated in appraising the health effects