Hawaii Vacation Trip By Shelby Miller - 1044 Words

Hawaii Vacation Trip By: Shelby miller I woke up on an airplane. I gaze around and see my mom to my left, and my dad to my right. Then I remembered. We were heading to Hawaii. I sit up and look at the map hanging down from the roof of the airplane. The GPS said we are right on the shoreline. I tried to peek out the window, but we were in the middle section of the airplane. Soon enough I get a good look out the window and saw the island. I did a little ‘happy dance’ in my head. I couldn’t wait for the beach. Unfortunately, I was in long pants, and I frowned. It was hot too, and there was no air conditioning in the plane. I took off my blanket as the pilot came on a speaker. â€Å"Flight attendants prepare for landing.† I†¦show more content†¦The past 6 days was a blur. We went to the beach, an outdoor mall, a volcano, a pineapple factory tour, and some things I can’t remember. But the bad thing, on the other hand, was I stepped on a sea urchin, then went home to shower, and the glass door shattered on me. Great. Sadly a day later, it was time to go home. My Dad called me into the main room of the hotel room, and he told us that his sister works for the same airport company that were flying, and that she could reserve us good seats. I was glad, for once that anything bad had not happened. Well†¦ I was wrong. Once we got to the airport, and our gate, I sat down and played my iPod. Right when I clicked on the game, though, it was low battery. â€Å"Dang it!† I exclaimed. I couldn’t find a charger in my bag, so I put away my iPod and sighed. My mom suddenly got a message that our airplane was delayed 2 hours. Of course I was angry and homesick a little. But there was nothing I could do. So I waited. And waited. And waited. I woke up realizing I dozed off a few hours ago. I sit up and look around and everything seems normal. â€Å"What’d I miss?† â€Å"Well we’re waiting for the plane to come back, and it might be delayed again.† â€Å"What happened to it?† â€Å"Mother nature. It’s been storming a lot.† I sigh and lay back down. Right when I was about to go to sleep again, I hear on a speaker for our gate.. â€Å"Gate B-4 delayed until 8AM, free taxi vouchers. All passengers of American Airlinesâ„ ¢ will be

Shortage Of Skilled Among South Australia At Present And...

Why is there a shortage of skilled chefs in South Australia? Abstract This report identifies the reasons for shortage of skilled chefs in South Australia at present and looks at future demand and evaluates the need to attract international chef migrants to fulfil the demand. Skill shortages in the food service sector, specifically chefs has been an ongoing matter of concern in regional Australia which includes South Australia. Low apprentice and trainee wages has often been seen to explain the ongoing problem. Unpleasant working conditions, poor quality training, a lack of support and low wages are contributing to both non-completion and a high degree of dissatisfaction. In addition, the increase in tourism and sporting events has increased the demand for skilled international migrant chefs since the local labour market is unable to fulfil this shortage. Introduction The skills shortage in Australia has long been a topic in economic and political circles. Chefs have been in short supply since 1999 (Jericho 2014). Chef occupation has always been on the skilled occupation list of the Department of Immigration and border protection. Non completion of apprenticeships and traineeships is one of the main reasons due to which there is a skill shortage, especially in regional areas such as South Australia ( Snell Hart 2014, p. 51). The shortage of skilled chefs has created a need for attracting overseas migrants. South Australia is fast becoming an international touristShow MoreRelatedOnesteel4542 Words   |  19 Pages†¦Ã¢â‚¬ ¦5-6 2.2.1 Threat of New Entrants†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†¦6 2.2.2 The Bargaining Power of Buyers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦6 2.2.3 The Bargaining Power of Suppliers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦...6 2.2.4 The Threat of Substitutes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦7 2.2.5 Rivalry among Existing Competitors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦7 2.3 Opportunities and Threats†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 3. Internal Environmental Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 3.1 Competitive Advantages†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 3.2 Strengths and Weaknesses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9-10Read MoreAustralia s Joint Military Initiatives4279 Words   |  18 Pagestrue friend down under.† However, does this sentiment place Australia in a conflicted position given its perceived economic reliance on Chinese trade? This paper argues this is not the case. Furthermore, Australia has the potential to assist the US with their strategic intent by increasing security and stability throughout the South Pacific region. 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It is headquartered in Melbourne, Australia and employs about 41,000 people. The group recorded revenues of $37.48 billion of the six months end of December 31, 2011. The operating profit of the group was 9.9 billion. It was incorporated in 1885 in Broken Hill, New South Wales. The main operation is about oil and minerals, such as iron ore, coal, copper (Cu), aluminium, nickel (Ni), oil, liquefied naturalRead MoreExport And Import Strategy For The Shipping Lines1045 Words   |  5 Pagessupply. Dry bulk cargo constitutes of two main commodities: iron ore and coal. Iron ore trade is largely driven by the demands of the Chinese steel industry. Chinese iron ore demand remained strong in CY 2007. As 83% of India’s iron ore exports are to China, the trade volumes arising out of India will also depend, to some extent, on the prospects of Chinese steel industry. The demand for coal is expected to remain strong from the Asian countries. The orderbook position at the beginning of 2008 seemedRead MoreOld World Versus New World: the Origins of Organizational Diversity in the International Wine Industry12101 Words   |  49 PagesEurope today is dominated by small family vineyards and cooperative wineries, while in the New World viticulture and viniculture is highly concentrated and vertically integrated. As a result, 70 per cent of the nation’s wine in the United States and Australia is produced by the top five wine companies, 50 per cent in Argentina and Chile, compare d to figures of only 10 per cent in countries such as France, Italy, or Spain. This paper argues that these fundamental organizational differences have historicalRead MoreSri Lankas Naval Force Essay3417 Words   |  14 Pagesworld will be decided in these water.† Rear Admiral Alfred Thayer Mahan INTRODUCTION 1. Without a forceful naval power, the Island nation’s is facing huge trouble in present situation in whole over the world. â€Å"Sri Lankan strategic maritime location, in the very lap of the Indian ocean and at the confluence of several critical shipping lanes gives it great importance in the maritime affairs of not just the Indian oceanRead MoreBusiness Plan of Audi8577 Words   |  35 Pagesautomotive industry. First of all, the company ´s business, mission and vision are introduced. A market overview is given and Audi ´s current market position is analysed. Furthermore, a SWOT analysis is made which serves to make assumptions about Audi ´s future performance and objectives are formulated. Last, resource requirements and budgets are laid out in order to understand the financial considerations behind the formulated strategies. The report will end with a short conclusion. It is important to noteRead MoreOfw Remittances- an Economic Booster10937 Words   |  44 Page ssimultaneously positive and negative. Negative effects of inflation include a decrease in the real value of money and other monetary items over time, uncertainty over future inflation may discourage investment and savings, and high inflation may lead to shortages of goods if consumers begin hoarding out of concern that prices will increase in the future. Positive effects include a mitigation of economic recessions, and debt relief by reducing the real level of debt. Economists generally agree that high ratesRead MoreTrends in Workplace17940 Words   |  72 PagesTrends in Workplace Learning: Supply and Demand in Interesting Times By Laurie Bassi, Scott Cheney, and Eleesha Lewis The ancient Chinese saying May you live in interesting times has perhaps never been more relevant. As the 1990s draw to a close and the new millennium fast approaches, life is phenomenally interesting--and demanding. Professionals who are responsible for workplace learning and performance improvement are squarely in the center of the swirl of exciting possibilities--and requirements--that

Oil Paintings Essay Example For Students

Oil Paintings Essay However, in order for us to properly understand the Oil painting technique, we gust first understand its composition and ability to create. The paint itself is created using two elements: pigments and oil. The pigments are dry coolants, such as mineral salts and other earth types, ground-up into a fine powder and separated by color. But since the pigments could not adhere to the painting alone, oil was used as a binder to do just that. Typically, linseed oil was used because it can polymeric, and therefore is a drying oil (Mayer, Ralph, and Sheehan 123). However, other oils such as walnut oil, sunflower oil, and tang oil are also used, especially it the artist would want to alter the drying times of he paint or lessen faint colors. A good example of an artist who even used different oils in the same painting was Leonardo Dad Vinci, who used a combination of oils while painting Adoration of the Magi, which some speculate was for the benefit of the artist to takeover this unfinished work (YMMV. Henceforward. Org)_ Additionally, there are other elements to the composition of the oil painting that help altar the paint. In order to make alterations and correct elements, artists like to paint multiple layers; this also gives them the luxury of strapping off the paint already applied to he geese (white glue that covers the medium on which the painting will be applied) without ruining the portions, which they would like to remain permanent. However, for the artist to do this, they need to apply thin layers Of paint initially (under painting), meaning they must mix the oil with a solvent such as White spirits or turpentine to dilute the Oil. This is especially good for the artist using the fat over lean method, where each layer of paint contains more oil than the previous layer. Additional additives would also include varnishes that are usually made from dammar gum crystals dissolved in turpentine, thus sealing he work and giving the painting a greater glossiness (Divide 47). The advantages of oil paintings include durability and versatility, oil paintings completed using proper drying time and properly created are very durable. Oil itself is non-polar and hydrophobic, meaning it will repel water, a key element in the deterioration of many pieces of art. Furthermore, oil actually dries through oxidation, in which Nan-polar covalent bonds are governed by the ionic forces between functional groups and the metal ions present in the pigment (Mayer, Ralph and Sheehan 125). The consequential result is a stable elm thats bit of elasticity helps prevent any bleeding or flow from gravitational pull, In terms of versatility, varnishes allow for one to work on and complete independent elements over a vast time frame, while also the strapping of the varnish allow for the proper cleaning of paintings after many years of display. Moreover, the fine pigments ground into the oil allow for greater optical effect and translucency, Which makes things such as human skin appear far more life- like. And with the use of a smooth surface greater lightness is reflected in the Oil painting, Which the varnish Will help accentuate color and depth (Mayer, Ralph and Sheehan 125). This is due to the multiple refractions the varnish helps create, thus creating more perspective in the painting itself. There arent many disadvantages when it comes to oil painting, yet there are issues with drying time, aging, and blending. Drying time is an advantage to quite a few artists, yet those who like to use a sequence of washes in quick succession often find the oil painting technique difficult (Divide 48). Also, most curators would tell you that it takes from 60-80 years for an oil painting to finish drying. Aging concerns also are a major disadvantage, especially when artists use linseed IL, which tends to yellow or darken with age. However, this aging can be stifled if the artist has the proper tools. .u2905fe190924341b7b0791bdfcfdb169 , .u2905fe190924341b7b0791bdfcfdb169 .postImageUrl , .u2905fe190924341b7b0791bdfcfdb169 .centered-text-area { min-height: 80px; position: relative; } .u2905fe190924341b7b0791bdfcfdb169 , .u2905fe190924341b7b0791bdfcfdb169:hover , .u2905fe190924341b7b0791bdfcfdb169:visited , .u2905fe190924341b7b0791bdfcfdb169:active { border:0!important; } .u2905fe190924341b7b0791bdfcfdb169 .clearfix:after { content: ""; display: table; clear: both; } .u2905fe190924341b7b0791bdfcfdb169 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2905fe190924341b7b0791bdfcfdb169:active , .u2905fe190924341b7b0791bdfcfdb169:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2905fe190924341b7b0791bdfcfdb169 .centered-text-area { width: 100%; position: relative ; } .u2905fe190924341b7b0791bdfcfdb169 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2905fe190924341b7b0791bdfcfdb169 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2905fe190924341b7b0791bdfcfdb169 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2905fe190924341b7b0791bdfcfdb169:hover .ctaButton { background-color: #34495E!important; } .u2905fe190924341b7b0791bdfcfdb169 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2905fe190924341b7b0791bdfcfdb169 .u2905fe190924341b7b0791bdfcfdb169-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2905fe190924341b7b0791bdfcfdb169:after { content: ""; display: block; clear: both; } READ: Woman With the Hat by Henri Matisse EssayFinally, blending can also be a key concern because the oil tends to blur together causing the painting to become muddy and taking away from distinctive properties. The oil painting technique is typically applied to a canvas that is composed of a linen or cotton cloth and wooden stretcher. The canvas can then be coated with animal glue and primed with a mixture of white paint and chalk. This medium has been very popular since the 16th century: however, other mediums for oil nettings such as panels, linoleum, paper, and slate were also used (Divide 48).

Marketing Intelligence and Planning Management

Question: Discuss about the Marketing Intelligence and Planning Management. Answer: Introduction Auditing refers to process of testing, examining and verifying the various accounting and financial accounts of a business organization. At the time of running any kind of business, the businesspersons need to create many accounts. It is the duty of the auditors to make sure that those financial accounts are free from any kind of material misstatements, fraudulent and threats. At the time of conducting the audit operation for a business organization, the auditors need comply with certain rules, regulations and code of conducts. These are called the Auditors Responsibility. On the other hand, the auditors need to be ethical at the time of audit operation as well. As per the Auditing and Assurance Standard Board of Australia, there are some specific rules and regulation regarding the auditors responsibility and ethical practices. The auditors of Australia need to comply with all these rules and regulations of auditing. However, it needs to be mentioned that the auditing clients can tak e legal actions in case of the violation of these auditing rules and regulations. The corrective measures and safeguards are provided in the Auditing Professional and Ethical Standard Board (APESB). As per the provided case study, Peter Harmon is a professional accountant and does all kinds of accounting works for his clients. It has been seen that Peter Harmon takes 10 percent commission from one of his clients to arrange them buyers among his other clients. As per the Accountants code of ethics, this act of Peter Harmon is considered as illegal and it creates the Self-Interest Threat of the accountants (Knechel and Salterio 2016). As per the Auditors responsibility and ethical practices, the auditors cannot help any clients in their business operations and they cannot have nay kinds of financial interest in the property of the clients. According to the given case, despite being an audit professional, he helped Allied Insurance in their business activities without letting the companies know. This act violates the ethical practices of auditing and poses the Self-Interest Thereat, as there is a business relationship between the audit client and the auditor (apesb.org.au 2017). As per the provided case, Wrench and Company keeps all the details of its clients in its computers. On the other hand, it has been mentioned that the company will allow its clients to access the computer as per their requirement. In this situation, it can be seen that the company allows its audit employees to input the information of other clients. This process violates the principles of confidentiality that states that the auditors cannot disclose the information of their clients to others (Pitt 2014). According to the given case, Stephanie Barry is the audit partner of Williams Pty. Ltd. It is also mentioned that Williams Pty. Ltd. has another accountant for his or her management services. In order to get the opportunity to serve as a management service provider, Stephanie Barry sends unsolicited management service literature to the company. This act violates the ethical code of accounting as Stephanie forces her client to appoint her for the peculiar job (Nicoll 2016). According to the given case, Katrina Ng is the manager of a not for profit organizations; and at the same time, she is one of the member of the board of directors. She performs the role of the member of board of director free of cost. Hence, it can be understood that there is no financial interest of Katrina Ng in the not for profit company. Thus, it can be concluded that Katrina Ng is not violating any ethical principle of accounting by performing both the roles at the same time (Polonsky, Landreth Grau and McDonald 2016). As per the given situation, Peter Beattie performs auditing along with public accounting, tax services, bookkeeping and management advisory for a small firm. There are two situations in this case. If Peter is performing the internal audit for the company, then he does not violate any ethical principles of accounting. On the other hand, if he performs the external audit operation for the company, then he violates the ethical principles as it poses Self-Interest Threat (Shaub and Braun 2014). According to the given case, Hornsby Auditors has taken a big colourful advertisement showing the pictures of their employees in the local newspaper. This act of the company is highly unethical as it violates the principles of ethical accounting. The company can give an advertisement about the organization, but they cannot mention the name of the employees as it is against the confidentiality principle of the profession (Han Fan, Woodbine and Cheng 2013). According to the provided case, David Cheadle performs the audit operation for Nestree Ltd. However, it has been seen the audit fees for the year 2015 is still due and the auditor is about to start the audit work for the year 2016. As per the accountants ethical principles, the auditors cannot start the audit work until getting the fees of the previous audit work. Hence, the act of David is against the ethical principles of auditing. On the other hand, it indicates that the auditor may have another financial interest in the audit client (Carson, Redmayne and Liao 2014). As per the principles of auditing, it is the responsibility of the management of the audit client to provide all the necessary information to the auditors at the time of conducting the audit operation. This process makes it easier for the auditors to conduct the audit operation. In this case, due to an unmentioned reason, the auditor was unable to get confirmation from three major clients of the company. However, by using different audit procedure, the auditor obtains the information about those three clients and made himself satisfy about the balance sheet of the company. In this case, the auditor will issue an Unqualified or Clean Audit Report as the auditor has considered that the financial statements of the company are true and fair (Czerney, Schmidt and Thompson 2014). Auditing is the kind of profession where the auditors need every kinds of financial information of the audit client. Hence, it is the responsibility of the management to permit the auditors to use all the necessary financial information. In this situation, it can be observed that the audit client restricted the auditor to observe the property, plant and equipment of the organization. It is essential for the auditor to use the information about these items as they are making up 20 percent of the total assets. The auditors report will not be true and fair without all these information. Hence, in this case, the auditor will issue Qualified Audit report as he does not have enough evidence of those particular assets (Saonm.org 2017). As per the above discussion, it can be understood that it is the utmost responsibility of the management of the audit client to disclose and include all the necessary information about all the major assets and liabilities. In the given case, the client has excluded the disclosure of a contingent liability that can become an important part of the financial statement of the company. As per the situation, the auditor is unable to get necessary information in order to make fair and true auditors report. Hence, in this case, the auditor will issue the Disclaimer Opinion. As per this opinion, the auditor will conclude that the inclusion of that contingent liability may affect the financial statement of the organization (Kachelmeier, Schmidt and Valentine 2016). It is the responsibility of all the business organizations to follow the rules and regulations of Generally Accepted Accounting Principles (GAAP). The accounts part of the business needs to be done as pet the GAAP principles. The GAAP principles say that the companies need to keep proper record of all small and major transactions of the business in the proper way. It can be seen in the given case that the organization did not maintain the major cash transactions and they cannot be tested further even by the auditors. Hence, in this situation the auditor will issue Adverse Opinion that states that the financial reports of the organization is not properly made as per the GAAP principles and they are not fair and true (Lubbe, Modack and Watson 2014). At the time of auditing the financial accounts of the audit clients, it is must that the auditors will be provided with every kinds of financial information. They need to be provided with the opening and closing balance of all the financial accounts. As per the given case, it can be seen that the audit client will not provide the opening balance of the financial accounts. However, the auditor is satisfied that there is not any kind of material misstatement. In this situation, the auditor will issue Disclaimer Opinion that will include that the presence of that information may affect the financial position of the organization (Carson, Fargher and Zhang 2016). The Australian Accounting Standard has formed many accounting rules and regulations that all the companies need to comply with at the time of carrying on the business operations. The given case states that the auditing client does not follow the Australian Accounting Standard. This situation implies all the accounting and financial transactions of the organization are not complied with the principles of Australian Accounting Standard. On the other hand, the company has been operating for five years. Hence, in this case, the auditor will issue the Adverse Opinion that will state that the financial statements are not fairly presented and they are not made as per the requited rules and regulations (Rahman 2013). As discussed above, the Australian Accounting Standard formed some accounting rules and regulations that all the Australian business organizations need to be followed. As per the rules and regulations of Australian Accounting Standard, Last in Last out (LIFO) method cannot be used for inventory valuation for any organization. However, the provided situation implies that the audit client has been using LIFO method that is disallowed by the Australian Accounting Standard. Hence, the auditor will issue the Adverse Opinion that will state that the financial statement of the organization is not fair and true, as the organization has not followed the accounting principles (Abad, Snchez?Ballesta and Yage 2015). According to the given situation, it can be seen that there is not any kind of material misstatement in the accounts of Numark as per the report of the auditor. However, the existence of the company as a going concern is in doubt as the major customers of the company are liquidated. In this kind of situation, the auditor will the Qualified or Clean Opinion as all there is not any kind of material misstatement in the financial statement of the company. On the other hand, the auditor will include the current condition of the company so that the investors can have the knowledge about the current position of the company (Feldmann and Read 2013). Conclusion As per the above discussion, it can be observed that the auditors need to comply with all the rules and regulations of the Australian Accounting Standard. Not complying with these rules and regulations is a serious offence in the audit operation. Another important aspect is that based on the audit reports, the auditors issue the suitable audit opinion. Based on the total study, some recommendations are made below; It is recommended that the auditors should comply with all the rules and regulations of Australian Accounting Standard at the time of conducting the audit operation. The auditors need to be ethical and responsible at the time of performing the audit operations. They should maintain the responsibility of the auditors that are mentioned in APES 110 and Australian Accounting Standard. It is recommended that the management of the audit clients should provide all the necessary information to the auditors. This process will lead in better audit operation. It is recommended that the companies should follow the accounting principles and guidelines of Australian Accounting Standard for their audit operations. It is recommended that the auditors should issue the audit opinion after taking into consideration all relevant factor of the auditing client. References Abad, D., Snchez?Ballesta, J.P. and Yage, J., 2015. Audit opinions and information asymmetry in the stock market.Accounting Finance. apesb.org.au. (2017).APES 110 Code of Ethics for Professional Accountants. [online] Available at: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed 21 Jan. 2017]. Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research.Australian Accounting Review,26(3), pp.226-242. Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit Market Structure and Competition in Australia.Australian Accounting Review,24(4), pp.298-312. Czerney, K., Schmidt, J.J. and Thompson, A.M., 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?.The Accounting Review,89(6), pp.2115-2149. Feldmann, D. and Read, W.J., 2013. Going-concern audit opinions for bankrupt companiesimpact of credit rating.Managerial Auditing Journal,28(4), pp.345-363. Han Fan, Y., Woodbine, G. and Cheng, W., 2013. A study of Australian and Chinese accountants attitudes towards independence issues and the impact on ethical judgements.Asian Review of Accounting,21(3), pp.205-222. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2016. The disclaimer effect of disclosing critical audit matters in the auditors report. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. Lubbe, I., Modack, G. and Watson, A., 2014. Financial Accounting GAAP Principles.OUP Catalogue. Nicoll, P., 2016.Audit in a democracy: the Australian model of public sector audit and its application to emerging markets. Routledge. Pitt, S.A., 2014.Internal audit quality: Developing a quality assurance and improvement program. John Wiley Sons. Polonsky, M.J., Landreth Grau, S. and McDonald, S., 2016. Perspectives on social impact measurement and non-profit organisations.Marketing Intelligence Planning,34(1), pp.80-98. Rahman, A.R., 2013.The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. Routledge. saonm.org. (2017).TYPES OF AUDIT OPINIONS. [online] Available at: https://www.saonm.org/media/uploads/OSA_Audit_Overview_Jan_19_2016.pdf [Accessed 21 Jan. 2017]. Shaub, M.K. and Braun, R.L., 2014. Call of duty: A framework for auditors ethical decisions. InAccounting for the Public Interest(pp. 3-25). Springer Netherlands.

Californiacation by Red Hot Chili Peppers free essay sample

Album Review of Californiacation When the 1999 album Californiacation from the Red Hot Chili Peppers came out I really did not want to listen to it, I have never really been a fan of rock and roll. But I have learned that you can not judge a band by its type of music, because now this album is truly amazing in my perspective. This album was not made for the lead singer Anthony Kiedis, the album is made for the people to enjoy and to welcome back their star guitarist John Frusciante. He had left the band for no given reason, and to see him back must have put some energy in the band. Red Hot Chili Peppers have made me realize that music is more than something to listen to. It is something to follow, every song has its own voice, I think Red Hot does a great job of expressing these ideas in this album. We will write a custom essay sample on Californiacation by Red Hot Chili Peppers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I need to put myself deep in the depth of the music to find out what it really means, as we all should. In the album this particular band refers to the world becoming more superficial, just like California. The more I listen to their music the more I enjoy it. The choice of rhythm is fantastic. You can not go to California without bringing home something, so its a good thing they brought home a pretty darn good album. It really must have been a pretty cool Californiacation.

History of the Dust Bowl Ecological Disaster

History of the Dust Bowl Ecological Disaster The Dust Bowl was the name given to an area of the Great Plains (southwestern Kansas, Oklahoma panhandle, Texas panhandle, northeastern New Mexico, and southeastern Colorado) that was devastated by nearly a decade of drought and soil erosion during the 1930s. The huge dust storms that ravaged the area destroyed crops and made living there untenable. Millions of people were forced to leave their homes, often searching for work in the West. This ecological disaster, which exacerbated the Great Depression, was only alleviated after the rains returned in 1939 and soil conservation efforts had begun in earnest. It Was Once Fertile Ground The Great Plains was once known for its rich, fertile, prairie soil that had taken thousands of years to build up. Following the Civil War, cattlemen over-grazed the semi-arid Plains, overcrowding it with cattle that fed on the prairie grasses that held the topsoil in place. Cattlemen were soon replaced by wheat farmers, who settled in the Great Plains and over-plowed the land. By World War I, so much wheat grew that farmers plowed mile after mile of soil, taking the unusually wet weather and bumper crops for granted. In the 1920s, thousands of additional farmers migrated to the area, plowing even more areas of grassland. Faster and more powerful gasoline tractors easily removed the remaining native Prairie grasses. But little rain fell in 1930, thus ending the unusually wet period. The Drought Begins An eight-year drought started in 1931 with hotter than usual temperatures. Winter’s prevailing winds took their toll on the cleared terrain, unprotected by indigenous grasses that once grew there. By 1932, the wind picked up and the sky went black in the middle of the day when a 200-mile-wide dirt cloud ascended from the ground. Known as a black blizzard, the topsoil tumbled over everything in its path as it blew away. Fourteen of these black blizzards blew in 1932. There were 38 in 1933. In 1934, 110 black blizzards blew. Some of these black blizzards unleashed large amounts of static electricity, enough to knock someone to the ground or short out an engine. Without green grasses to eat, cattle starved or were sold. People wore gauze masks and put wet sheets over their windows, but buckets of dust still managed to get inside their homes. Short on oxygen, people could barely breathe. Outside, the dust piled up like snow, burying cars and homes. The area, which had once been so fertile, was now referred to as the â€Å"Dust Bowl,† a term coined by reporter Robert Geiger in 1935. The dust storms grew bigger, sending swirling, powdery dust farther and farther, affecting more and more states. The Great Plains were becoming a desert as over 100 million acres of deeply plowed farmland lost all or most of its topsoil. Plagues and Illnesses The Dust Bowl intensified the wrath of the Great Depression. In 1935, President Franklin D. Roosevelt offered help by creating the Drought Relief Service, which offered relief checks, the buying of livestock, and food handouts; however, that didn’t help the land. Plagues of starving rabbits and jumping locusts came out of the hills. Mysterious illnesses began to surface. Suffocation occurred if one was caught outside during a dust storm – storms that could materialize out of nowhere. People became delirious from spitting up dirt and phlegm, a condition which became known as dust pneumonia or the brown plague. People sometimes died from their exposure to dust storms, especially children and the elderly. Migration With no rain for four years, Dust Bowlers by the thousands picked up and headed west in search of farm work in California. Tired and hopeless, a mass exodus of people left the Great Plains. Those with tenacity stayed behind in hopes that the next year is better. They didn’t want to join the homeless who had to live in floorless camps with no plumbing in San Joaquin Valley, California, desperately trying to seek enough migrant farm work to feed their families. But many of them were forced to leave when their homes and farms were foreclosed. Not only did farmers migrate but also businessmen, teachers, and medical professionals left when their towns dried up. It is estimated that by 1940, 2.5 million people had moved out of the Dust Bowl states. Hugh Bennett Has an Idea In March 1935, Hugh Hammond Bennett, now known as the father of soil conversation, had an idea and took his case to lawmakers on Capitol Hill. A soil scientist, Bennett had studied soils and erosion from Maine to California, in Alaska, and Central America for the Bureau of Soils. As a child, Bennett had watched his father use soil terracing in North Carolina for farming, saying that it helped the soil from blowing away. Bennett also had witnessed areas of land located side by side, where one patch had been abused and become unusable, while the other remained fertile from nature’s forests. In May 1934, Bennett attended a Congressional hearing regarding the problem of the Dust Bowl. While trying to relay his conservation ideas to the semi-interested Congressmen, one of the legendary dust storms made it all the way to Washington D.C. The dark gloom covered the sun and the legislators finally breathed what the Great Plains farmers had tasted. No longer in doubt, the 74th Congress passed the Soil Conservation Act, signed by President Roosevelt on April 27, 1935. Soil Conservation Efforts Begin Methods were developed and the remaining Great Plains farmers were paid a dollar an acre to try the new methods. Needing the money, they tried. The project called for the phenomenal planting of two hundred million wind-breaking trees across the Great Plains, stretching from Canada to northern Texas, to protect the land from erosion. Native red cedar and green ash trees were planted along fencerows separating properties. The extensive re-plowing of the land into furrows, planting trees in shelterbelts, and crop rotation resulted in a 65 percent reduction in the amount of soil blowing away by 1938. However, the drought continued. It Finally Rained Again In 1939, the rain finally came again. With the rain and the new development of irrigation built to resist drought, the land once again grew golden with the production of wheat.

Comparison of the movie Jane Eyre and the book Jane Eyre Essay

Comparison of the movie Jane Eyre and the book Jane Eyre - Essay Example Jane Eyre is an ardent and strong personality, the carrier of the spontaneous protest against any oppression. In the childhood she openly rises against the rich and hypocritical aunt and her severe, spoilt son. In thw shelter, in conversation with mild and patient Helen Burns, she expresses an idea of necessity of resistance: When we are struck at it again. I must dislike those who, whatever I do to please them, persist in disliking me; I must resist those who punish me unjustly (Bronte 1922). In the movie we see another picture: Jane wants to help her friend and let cut her hair to share her friend's fate. Here we see only Jane's high value of friendship, but we miss the real point the author of Jane Eyre wanted us to see: this is the difference between Jane and her friend Helen: Helen is mild, Jane is in contrast irreconcilable. The spirit of the protest and independence is shown also in Jane's relations with her beloved. Rochester plays with Jane making her jealous; this is important moment showing Jane's feelings that is also missed in the movie. Jane is comparing her with beautiful rich lady and logically understands her imperfection. Here we see how strong and wise Jane is: she decides to forget her feelings, but than, after meeting Miss Ingram in the real life, she understands that not good-looking and poor she is much better than Blanch with all her perfection. Exhausted by strange, freakish game conducted by her master, Jane is actually the first who speaks about the love - and that we see in the movie also. However, reading the book we feel stronger the difference of Jane and other women of her epoch. Jane's declaration ofy itthose who punish 666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666 love has the character of the courageous declaration of equality: "Do you think, because I am poor, obscure, plain, and little, I am soulless and heartlessYou think wrong!--I have as much soul as you,--and full as much heart!I am not talking to you now through the medium of custom, conventionalities, nor even of mortal flesh" (Bronte 1922) Even in this scene the movie does not allow us to feel all the Jane's pride and independency. Having become the bride of her beloved, at the top of happiness, Jane Eyre keeps self-control and sobriety. She is on guard of her independence; she is frightened with her possible transformation into the slave, into a toy of the husband. She continues to give lessons to his daughter, rejects luxurious gifts of the groom, persistently reminds him, that she is poor and not good-looking (yes, Jane Eyre is not beautiful, it is also was an innovation for the English Victorian novel). What do we see in the movie There is Jane's phrase that is understandable for those who read the book: "I am Jane Eyre" - the actress-Jane says to her beloved meaning that she is self-confident and independent. But the actress is too good-looking to express all the sense of this Jane's phrase. Here also there is no contrast between Jane and Blanch Ingram, because Jane seems to be not worse. To my mind, this was not right and the actress who played Jane must be not good-looking in order to show better