`` School Vs Education `` By Russel Baker - 966 Words

Image your dream house. Does it a have a huge lawn, or are three stories high? How do you afford to pay for your dream house? Your answer should be through your education system and the quality of the education you have learned. Do you feel like your education system has you up to fail or will help you be prepared for you to be successful in life? Many article and essays talk about the educations failed system. For example, one essay is â€Å"School vs Education† by Russel Baker. Baker talks about how school is made for testing not learning. Author, Martha Irvine talks about grade inflation in her article â€Å"Study: More college freshman feel ‘above average.† The essay â€Å"Write and Wrong† by Anna Quindlen, talks about a teacher who is wronged for finding a book that relates to the students. Altogether, the education system could be improved administering fewer standardized testing, not allowing grade inflation, and hiring better quality teachers. †Å"During formal education, the child learns that life is for testing.† Baker 225. Given that it is said is sad enough, I find this statement to be true. For this reason, the education system has not prepared their students for college and life skills. Thus, in my experience as a student, the schools have not prepared me, because of the simple fact my level of understanding basic college freshman information is not at my level of comprehension. In any case, the education system needs to focus on the students understanding information andShow MoreRelatedSchool Vs Education By Russel Baker967 Words   |  4 Pages Education Image your dream house. Does it a have a huge lawn, or are three stories high? How do you afford to pay for your dream house? Your answer should be through your education system and the quality of the education you have learned. Do you feel like your education system has you up to fail or will help you be prepared for you to be successful in life? Many articles and essays talk about the educations failed system. For example, one essay is â€Å"School vs Education† by Russel Baker. Baker talksRead MoreThe Aspects of Culture and Its Effect on Entry Mode Decisions9951 Words   |  40 Pagesan important determinant for the decision on entry modes used by organizations. However other studies indicate that culture does not has an influence on the entry mode (Luo amp; Peng, 1999; Brouthers amp; Brouthers, 2001;Tihanyi, Griffith amp; Russel, 2005). Many researchers have discussed the impact of national culture as cultural distance (CD)(Kogut amp; Singh, 1988; Morosini, Shane amp; Sin gh 1998; Drogendijk amp; Slangen, 2006; Nes, Solberg amp; Silkoset, 2007). According to Ricks, ToyneRead MoreProject Mgmt296381 Words   |  1186 Pages11.4 Risk assessment 11.5 Risk responses (.2–.1.2) 11.6 Risk register 7.1.2.5 PERT analysis 7.1.2.6.3 Contingency reserves 7.3.3.4 Change control management G.7 Culture awareness 1.4.4 Project offices 8.1.2 Continuous improvement 5.1 Requirements vs. actual [5.3] Chapter 17 Agile PM 6.1.2.2 Rolling wave This page intentionally left blank Project Management The Managerial Process The McGraw-Hill/Irwin Series Operations and Decision Sciences OPERATIONS MANAGEMENT BeckmanRead MoreBrand Building Blocks96400 Words   |  386 Pagesthe brand. Research in psychology has shown that recognition alone can result in more positive feelings toward nearly anything, whether it is music, people, words, or brands. Studies have demonstrated that, even with nonsense words (like postryna vs. potastin for example), consumers instinctively prefer an item they have previously seen to one that is new to them. Thus, when a brand choice is made--even when the decision involves products like computers or advertising agencies-the familiar brand

Elements Of A Business Plan - 3812 Words

elements of a business plan and agree that regardless of the size or stage of development, companies use a business plan to improve their internal operations as well as to describe or market the business to outside investors â€Å" (Becherer, R. C., Helms, M. M. 2009. p.82). As someone wanting to open up a business this can be the key element as to who will be willing to invest in my business one day. In order to have a successful business opening and get the funds needed to ensure a business can operate on daily one has to be able to show how and why they need money. A business starts off as just an idea that one has, but once one can put their idea into action they can potentially turn it into a well thought out business plan. Executive†¦show more content†¦Having an in home daycare is just the start of where Leo Dot ‘s can go, having the potential to one day open up a couple of centers in different areas. General Company Description We are a new generation of in home daycares/ childcare. Leo Dot’s Angels daycare is not just your ordinary in-home daycare we our changing the way people look at in-home daycares. Leo and Dot’s Angeles is being established with the intention of showing parents that we are not just your average eight hour babysitter. We want to ensure that we stimulate the minds of young children from infancy to twelve years old. With our main focus being to ensure that we give our parents a sense of relief and security. Knowing, that when they drop their children off they are in a loving and safe environment. Assuring that they will see progress in their child year to year. We are creating a structured environment that will be similar to a regular school or childcare center, that helps to build on every child basic learning skills. Knowing that from the ages of infancy to five years old a child’s development is very important in being able to build their cognitive, social, emoti onal, gross motor, fine motor, speech and language skills. Which is an essential part of what Leo Dot’s Angels stands for. In order for us to ensure we can continue the development of the children in our care we have designed a curriculum tailored to fit the needs of each

Auditing and Assurance Services Vmoto Limited

Question: Discuss about the Auditing and Assurance Services Vmoto Limited. Answer: Introduction The current report to the audit manager elucidates in detail key information regarding the audit and assurance of financial statements with special references to the operations of the firm Vmoto Limited. The present segment explicates illustratively key information that helps in understanding the client that is the corporation Vmoto. Moving further, the present study helps in identification of five significant accounts of the firm that have the risk of misstatement. The current section also illustrates in detail the things that can go wrong with the identified accounts. In addition to this, the current study also explains the planning materiality and the audit risk assessment of each of the identified accounts of the firm. Key Information: An understanding of the client As per the Australian Auditing Standard ASA 315, gaining an understanding regarding the client can be associated to assessment of risk that financial statements contain owing to nature of business of the client. In addition to this, understanding of the client also involves evaluation of the industry in which the client company functions, degree of competition encountered in that industry, customers as well as suppliers of the client (William Jr et al. 2016). In addition to this, knowledge regarding the client also includes proper understanding regarding the regulatory as well as legislative environment in which the particular client corporation functions. As rightly indicated by Basu (2016), acquiring an understanding regarding the client primarily includes assessment at the business entity level, industry level as well as the economic level. Understanding of the client VMOTO at the business entity level: Structure of ownership: The board of the company VMOTO consists of five directors where Mr Charles Chen acts as the managing director, Mr Ivan Teo as the Finance Director, Mr Oliver Cairns, Mr Jacky Chen and Ms Shannon Coates as the non-executive directors. Vmoto Limited can be regarded as one of the foremost worldwide scooter manufacturer listed on the Australian Securities Exchange (Vmoto.com 2017). Major suppliers and customers: The company VMOTO supplies its products as well as services to a large number of consumers on essentially an OEM basis. The company also operates through more than 28 distributors located in more than 27 nations that mainly includes Asia Pacific, Europe, South as well as North America along with South Africa (Vmoto.com 2017). As such, the company VMOTO manufacturing as well as distributing electric powered two wheel vehicles, petrol scooters in addition to four wheeled all-terrain vehicles markets its products globally. The manufacturing facilities of the company VMOTO are situated in Nanjing and China that necessarily have production potential of around 300000 units (Vmoto.com 2017). International Business transactions: The company VMOTO has well-established worldwide distribution network of electric scooters. The company carries out international business transactions with more than 28 distributors across 27 different nations, namely, Asia Pacific, North as well as South America, Europe as well as South Africa (Vmoto.com 2017). Capability to adapt to alterations in technology: Analysis of the company report reveals the fact that the Chinese government strategies promote greater amount of investment in electric vehicle technology. However, the company has leading products, strategic distribution associations growing both in China and throughout the globe. In addition to this, as indicated in the annual report published by the company VMOTO, the company continues to grow in a burgeoning transport as well as in the arena of technology. The product E-Max of VMOTO also suited the technology of Saturna that concentrated on development of wireless shared transportation (Vmoto.com 2017). Client relations with employees: The management of the company VOMOTO maintains strong as well as enduring associations with the employees of the firm. The company has introduced remuneration strategy that are customized to enhance the congruence of the goal between shareholders, executives as well as directors. The remuneration packages are designed to attract and at the same time retain appropriately qualified as well as experienced directors, office executives. The company also rewards the employees for attainment of organizational strategic aims (Vmoto.com 2017). The compensation packages consist of fixed remuneration that includes the base salary, diverse non-cash benefits along with employer contribution to specific superannuation funds. Sources of funding: The main sources of finance of the company VMOTO are the equity as well as debt. The business entity intends to maximize the debt and equity balance for the benefit of the shareholders of the corporation (Vmoto.com 2017). The equity used for business operations are essentially obtained after deduction for the issued capital, accumulated losses in addition to reserves. Understanding of the client VMOTO at the industry level: Level of competition: The company Vmoto encounters stiff competition and faces reduction in demand from the market of China. The main competitors of Vmoto include Egen Electric Scooters as well as Eped Electric vehicles Ltd. However, the decrease in demand for the product particularly the electric scooters in the Chinese market have affected the financial outcomes of the company Vmoto. The management of the company therefore intends to broaden the base of the market by expanding the business into different emerging economies such as India as well as Indonesia in addition to other markets. In order to increase the sales of the company, the company also markets its products in Europe along with Asian and different North American areas (Vmoto.com 2017). Reputation of the client: As such, the international sales are persistently increasing as the corporation is recognized for the premium electric scooters and has a good reputation of providing on its policies that suits its reputation (Vmoto.com 2017). The rising figure of revenue clearly demonstrates the increasing pull of the brands of Vmoto in both the Chinese as well as global market. Degree of government support: The company Vmoto has an operational unit at China that receives the support of China. Chinese government provides subsidies for purchasing new energy vehicles that in turn accelerates the process of construction of different public electric charging stations as well as poles. This in turn inspires greater amount of investment in the section of electric vehicle technology (Vmoto.com 2017). This reflects the focus of the government on this sector. In addition to this, the technological advancements, discount incentives as well as environmental initiatives undertaken by the government provide an important growth opportunity for the company Vmoto. Level of regulation by the government: As mentioned in the annual report of the company Vmoto, the company complies with the Australian Accounting Standard as well as the Corporation Regulations of the year 2001. In addition to this, the company also adheres to the International Financial Reporting Standards (IFRS) and Section 295 A of the Corporation Act 2001 (Vmoto.com 2017). However, the company is not subject to any specific environmental regulation. Level of demand for products as well as services of the client Analysis of the report replicates the fact that the company Vmoto is at a phase of development and is strongly positioned to develop the level of production aligned with rapidly increasing demand for different electric vehicles (Vmoto.com 2017). However, the augmented press, discount, incentives along with technological advancements have increased the international sales of the company. Understanding of the client VMOTO at the economy level: Effect of interest rate changes and financial crises on the business of the client VMOTO The Reserve Bank of Australia arrived at the decision of keeping the cash rate unaffected at a record low level of 1.5% (Hesketh 2014). Whilst the economy of Australia is carrying out its transition following the mining investment explosion, policymakers judged certain sluggish operations in the growth rate in the year end. As regards inflation, it is anticipated to remain low for certain period of time. Hesketh (2014) suggests that the rate of interest in Australia remained at an average level of 4.81% from the year 1990 till the period 2016, attaining an record high of 17.50% during the year 1990 and a unprecedented low of 1.50% during the period 2016. The low rate of interest can help in upholding the domestic demand and decreasing the rate of exchange and thus helping the entire traded segment. Impact of the expectations of the shareholders regarding increasing profit Shareholders expect increase in profitability of the firm during good times that in turn lead to maximization of wealth. However, there are certain shareholders intends to augment the value of the corporation. On the contrary, there are several shareholders who concentrate on earning higher return from investment in the long term period. In addition to this, the shareholders of a corporation intend to minimize the overall risk of investment and thus want investments that have lower probability of financial loss (Eilifsen et al. 2013). However, in case if the shareholders of the firm lose confidence in the capability of the firm to lessen risk and ensure higher rates of profit of the shareholders, then the shareholders can divest from the corporation. Therefore, the expectation of the shareholders as regards profit maximization and cost minimization affects the business decisions of the firm. In order to increase the profit of the firm, the management of the firm can consider investme nt in feasible projects and not in risky projects that instead have higher rate of return (Louwers et al. 2013). Impact of particular pressures on client to understate or else overstate profits As rightly indicated by Arens et al. (2014), overstated expenses necessarily understates net earnings and understated expenses overstate net earnings. Client Company can overstate profits for gaining as well as retaining the confidence of the investors of the firm. In addition to this, the overstatement of sales also refers to the failure to record different selling expenses, namely, diverse allowances, discounts, returns as well as commissions. Again, the costs also reduce net sales and this in turn can increase the taxable income. The accountants of the client company can overstate income or understate expenses for acquiring a good credit rating and for getting loan approvals from banks (Simnett et al. 2016). Identification of five significant accounts at risk of being materially misstated Knechel and Salterio (2016) mentions that material misstatement can be associated to the information present in the financial declarations of the firm Vmoto. In itself, material misstatement leads to users of the financial information present in the pecuniary reports suffer from loss. However, the overall risk enhances in case where the financial pronouncements are not exactly what is written there in the reports. In order to control the overall risk of material misstatements, assessors can opt diverse procedures for eradication of different erroneous circumstances (Simnett et al. 2016). Revenue: This account can have high risk of being materially misstated. The revenue accounts have high risks of material misstatement as revenue can be considered to be the most important factor (Arens et al. 2016). This factor is important for outsiders of corporations such as the investors, bankers in addition to market analysts take into account. The increase in revenue affects dividend pay outs of the firm. The analysis of the annual report of the firm Vmoto reveals the fact that the company earns $47613013 from the sale of goods. The revenue earnings of the corporation Vmoto are essentially recognized at fair value of the entire consideration obtained from the net of the entire amount of goods as well as services (GST) tax payable. Again, the exchange of products as well as services of the identical nature having no cash consideration are necessarily not detected as revenue of the firm. In addition to this, revenue earnings gained from the sale of products is detected upon deliv ery of products to consumers since this relate to the transfer of important risks as well benefits of ownership of different goods and the termination of all kinds of involvement in the goods (Masanganise et al. 2013). Furthermore, the effective interest mechanism is used for recognition of the interest income as revenue of the business concern Vmoto. Expense: The expenses of the firm Vmoto are detected net of the total amount of GST tax, excepting where amount of GST acquired is not recoverable from the particular authority of taxation. As such, in this particular state of affairs, the GST is detected as a fraction of the acquisition cost of the particular asset or as a fraction of the total expends of the corporation. The expenses for the firm Vmoto is recorded to be $821443. The expenditure of the firm Vmoto includes the operational expends that amounts to $1576793, marketing as well as distribution expends amounting to $ 491926, occupancy expends amounting to $103486. In addition to this, the expenses of the corporation Vmoto includes corporate as well as administrative expenses amounting to $1929631, other finance costs worth $270812 as well as other expenses. Payments made by the firm under the operating leases are detected as expends represented under the profit and loss declaration of the firm (Moroney and Trotman 2015). Liability: The liability account can be presented by accounts, wages as well as salaries payable, interest payable and income tax payable among many others (Abernathy et al. 2015). Analysis of the annual report of the firm reveals the fact that the current liabilities of the firm amounts to trade as well as other payables amounting to $2233642, loans and borrowings amounting to $2107837, current tax liability amounting to $242302 and the total liabilities amounting to $4583781. Assets: Analysis of the annual report of the firm Vmoto reflects that the net asset of the firm amounts to $34097020. The current assets and the non-current assets represents the total assets of the firm that amounts to $ 38680801. The current assets of the firm includes the accounts such as the cash and cash equivalents account, trade as well as other receivables account, inventories in addition to other assets. The current assets of the firm Vmoto amounts to $ 23662971. However, the non-current assets of the firm includes the plant, property as well as equipment, intangible assets, investments in diverse associates, different financial assets in addition to deferred tax assets (Broberg et al. 2013). The non-current assets amount to $ 15017830. Inventory: Vmoto is a manufacturing firm, inventory of the firm comprises of a large fraction of the overall assets of the firm ($4548057) out of the total current assets worth $ 23662971. Therefore, auditors need to assess the inventory account of the firm properly by observing the inventory count of the corporation physically at the fiscal year end when inventory is material to the financial declaration of the firm (Broberg et al. 2013). Therefore, effectual internal control is essential over inventories as there is requirement of proper control over the process of buying, receiving as well as issuing. Planning materiality The auditors of the firm Vmoto can take into account materiality at the time of planning as well as analytically determining the outcomes of the audit. As such, the auditors need to establish the materiality for the purpose of determination of nature, extent as well as timing of the audit procedures (Knechel 2016). Certain quantitative amount needs to be established for purpose of materiality. Again, there are certain facets that need to be take into consideration for establishment of planning materiality such as users of financial statements, size of the elements of the financial declarations (namely, current assets, total assets, net income, liabilities and many others) and the trends of different items such as net earnings, revenues as well as cash flows (Moroney et al. 2014). Assessment of audit risk for the accounts Auditors need to take into account three different types of risk such as the inherent risk, control risk as well as the detection risk for enumeration of the audit risk (Knechel 2016). Assessment of the risk associated to material misstatement of the liability accounts such as the accounts payable as well as other liabilities reveals the fact that there are inherent as well as control risk (Porter et al. 2014). Medium inherent as well as control risk is present in this case as the management assertion assumes certain internal control for the preparation as well as presentation of financial statements of the firm. In addition to this, low control risk of material misstatement can be associated to the assets accounts of the firm due to presence of effective internal control for maintenance of appropriateness, adherence to different accounting policies as well as reasonableness of different accounting estimations. Similarly, for the revenue as well as the expense accounts, audit risk associated to the material misstatement is associated to the inherent as well as control risk (Porter et al. 2014). This in turn is associated to the degree of internal control of the fir m. Things that can go wrong with the revenue account of the firm Vmoto: Therefore, the executives of the company such as the CEOs as well as the CFOs feel the pressure to concentrate on the figure of revenue of the corporation. As indicates the fact that it is very important to appropriately recognize revenue (Gist et al. 2015). The company needs to ensure that the revenue figure appears decent to the outsiders of the corporation and the CFO can carry out revenue recognition. Essentially, for the auditor, revenue recognition calls for the need of proper understanding regarding the industry as well as the corporation (Knechel 2016). At any point of time revenues can be overstated as net earnings or income is equivalent to revenue after deduction of the expenses. This also leads to overstatement of the net income of the corporation. The revenue of the firm Vmoto can be overstated by means of registering fictitious amount of revenue, detecting revenue prematurely or else by comprehending returns from sales. However, the fabricated revenue can be generated by means of registering sales to non-existent or in other words ghost consumers. Another way of registering fictitious revenue is by means of recording inflated sales to different actual consumers. Therefore, misstatement of the sales requires the management of the company to create false documentation (Moroney et al. 2014). Things that can go wrong with the expense account of the firm Vmoto: The expense account can be understated and this can be regarded as a material misstatement in the financial reports. The understatement of the expenses of the firm can be considered as a fraudulent mechanism that bears identical effects as that of overstatement of revenue of the firm (Glover et al. 2014). Net income of a firm can be overstated if the expends can be understated as net income equals revenue after deduction of expenditure of the firm. The expenses of the corporation Vmoto can be understated by means of postponement of expense recognition in addition to capitalization of expenses that refers to recording of expenses as assets of the firm. As such, the expense account of the firm can also be misstated by detection of expenses in a following accounting period that again breaches the entire matching principle. Again, capitalization of expenses that refers to improper registration of cost as an asset that is presented on the balance sheet as an expense during the period can appear on the profit and loss declaration (Sarmah 2015). This can be regarded as a variation of detection of expenses in the future. Companies engaged in falsified financial declarations might capitalize expenses inappropriately to overstate earnings. Things that can go wrong with the liability account of the firm Vmoto: The things that can go wrong with the liability account include understatement of liabilities. Liabilities represent health of a firm. Lesser liability of the corporation reflects less riskiness of the firm (Porter et al. 2014). The liability account of the firm have the probability of being misstated by omission of certain liabilities from the financial declarations of the firm or by registering the liabilities at a particular amount that is less than what is appropriate. Again, the liability account can be misstated if the management of the company intends to omit to register certain contingent liabilities that indicates towards the liabilities that are debts contingent on an upcoming event (Hayes et al. 2014). Besides this, liability of the corporation Vmoto can also be misstated in case if the company might overlook specific unearned revenues. Things that can go wrong with the assets account of the firm Vmoto: Material misstatements in the financial statements of the firm Vmoto can occur with overstatement of assets. Overstatement of assets accounts serve the same purpose as understatement of liability accounts does (Skrbk and Christensen 2015). The management of the firm can have the inclination to materially misstate in the financial statements by overstatement of the asset accounts such as the cash and cash equivalents account and receivables accounts among many others. The company can overstate the assets as more assets represents healthier financial health and soundness of the corporation. As the balance sheet of the firm needs to remain in balance, the firm needs to present more of the firm is owned that it owed (Lee and Talen 2014). For the purpose of overstatement of assets, generally the inventory account, receivable accounts as well as the fixed assets accounts mainly the plant, property as well as the equipment account is overstated. Conclusion The above mentioned study provides an overview regarding material misstatement risk that is related to the improper presentation of the financial declarations of a firm with reference to the annual reports of 2015 of the firm Vmoto. The current study helps in gaining deep insight regarding the client Vmoto from key information on different entity level, industry level as economy level. In addition to this, the present study also helps in understanding significant accounts that bears the risk of material misstatement. Furthermore, the current study also undertakes the audit risk assessment that analyses what might go wrong with the identified accounts of the firm. References Abernathy, J., Hackenbrack, K.E., Joe, J.R., Pevzner, M. and Wu, Y.J., 2015. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C1-C11. Arens, A., Elder, R. and Beasley, M., 2014. Auditing and assurance services-An integrated approach; includes coverage of international standards and global auditing issues, in addition to coverage of. Boston: Aufl. Arens, A.A., Elder, R.J., Beasley, M.S. and Splettstoesser-Hogeterp, I.B., 2016. Auditing: The Art and Science of Assurance Engagements, Canadian. Basu, S.K., 2016. Auditing Assurance. Pearson Education India. Broberg, P., Umans, T. and Gerlofstig, C., 2013. Balance between auditing and marketing: An explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), pp.57-70. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Gist, W.E., Anderson, U.L., Janvrin, D.J. and Pitman, M.K., 2015. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C18-C22. Glover, S.M., Prawitt, D.F. and Drake, M.S., 2014. Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis. Auditing: A Journal of Practice Theory, 34(3), pp.161-179. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Hesketh, L., 2014. What business of yours is environment anyway?. Habitat Australia, 42(1), p.28. Knechel, W.R. and Salterio, S.E., 2016. Auditing: assurance and risk. Routledge. Knechel, W.R., 2016. Auditing: Risk and assurance. Routledge. Lee, S. and Talen, E., 2014. Measuring walkability: A note on auditing methods. Journal of Urban Design, 19(3), pp.368-388. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Masanganise, K.E., Matope, G. and Pfukenyi, D.M., 2013. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe. Onderstepoort Journal of Veterinary Research, 80(1), pp.01-08. Moroney, R. and Trotman, K.T., 2015. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports. Contemporary Accounting Research. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014. Auditing: A Practical Approach. Wiley Global Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Sarmah, R., 2015. Cash Flow Statement Is A Useful Tool For Measuring Credit Worthiness Of The Msmes-A Case Study. Indian Accounting Association Past Presidents, 47, p.15. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing: A Journal of Practice Theory, 35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. In Integrated Reporting (pp. 269-286). Palgrave Macmillan UK. Skrbk, P. and Christensen, M., 2015. Auditing and the Purification of Blame. Contemporary Accounting Research, 32(3), pp.1263-1284. Vmoto.com. 2017. VMOTO. [online] Available at: https://www.vmoto.com [Accessed 28 Jan. 2017]. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Organism Adaptation 5-4-1993 1)stimulus A Change In The Environment T

Organism Adaptation 5-4-1993 1)stimulus: a change in the environment that necessities a response, or adjustment by an organism (ex. swirling dust) response: the adjustment or change you make to a stimulus (ex. blinking your eyes) 2)Protists respond to a negative stimuli by moving away from it. Protists respond to: light, irritating chemicals, temperature, touch, etc. 3)Yes, they grow towards the stimulus (ex. light). photoropism: it means the organism grows towards the light. no geotropism: it means the organism grows towards the ground. no 4)This is because animals have the most highly developed sensory systems of all organisms. 5)Three factors that affect an organism's response are the type, number, and complexity of an animal's sense organs. The way they affect the response is determined by the type, number, and complexity of the animal's sense organs. 6)positive: food, money negative: a man pointing a gun at you neutral: sound of traffic 7)In general, or ganisms go towards positive stimuli, and go away from negative one. 8)voluntary: eating a bowl of hot chicken soup involuntary: watering of your mouth learned: talking 9)When an animal receives a scare, it can either Fight, Flight (go away from), Freeze the/from organism that is scaring that animal. The animal releases adrenaline that gives it the strength to do one of those things. pg. 136 #3,4,challenger) 3)automatic: i)blinking your eyes when dust gets in them ii)mouth waters when you smell food iii)moving your hand away when it gets burned voluntary: i)eat a bowl of soup ii)drink water iii)watching TV 4)The stimulus. You need the stimulus to make a response. b)No, it is not possible. This is because with an action, there is a reaction. No, you need a stimuli to make a response, otherwise it is not really a response. 5)i)it comes out of the ground ii)it crows iii)it barks and chases the perpetrator iv)it chases and eats a gazelle b)i)the flooding of its home ii)getting light iii) the person breaking in iv)its hunger Challenger It helps to keep the brain and heart from freezing. pg. 146 #1-5) 1)i)taste ii)touch iii)sight iv)smell v)hearing 2)The protists can only sense chemical. 3)This effect is called sensory adaptation. b)An advantage is that you aren't bothered by the smell. A disadvantage is if you are accustomed to the smell of smoke, the smell of smoke might not alert you if your house is on fire. b)cone: when it is light out rod: when it is dark out c)They aren't as developed as some other organisms. 5)Eyelid: this is because your hell cells are very tough from being walked on. This causes them not to be very sensitive. 5-6-1993 pg.13 #1-6) 1)environment: everything in an organism's surroundings biotic environment: all living things in an environment abiotic environment: non living things in an environment 2)When you breathe, your body extracts oxygen from the air. b) large animal eats smaller animal smaller a nimals larger animal dies and eats plants fertilizes ground soil grows plants 3)biology,ecology: they are the study of things on earth; ecology is the study of environment, biology is the study of animals b)producers,consumers: they live off the environment; pro. manufactures food, con. can't manufacture other food, but eat other organisms c)scavenger,decomposer: both live of off dead organisms; decom. break down the bodies of dead organisms d)habitat,niche: have to do with were an animal lives hab.=enviro. space were an organism lives, niche = way an organism reacts with its environment e)environment,ecosystem: were organisms live; enviro.= everything in an organism's surroundings, eco.= were organisms of a distinct group interact 4)a)auto b)hetro c) auto d)auto e)auto f)hetro 5)biosphere: layer of planet where living things exist and interact b)lithosphere: solid portion of the Earth's surface c)hydrosphere: layer of water that covers nearly 3/4 of t he Earth's surface d)atmosphere: mass of air surrounding the Earth 6)The scavengers come and totally eat the carcass. The decomposers decompose the carcass and it fertilizes the ditch. pg. 18 #1-6) 1)herbivore: animals that consume only plant material (ex. cattle, sheep) trophic level: how directly a consumer interacts with the producers of its ecosystem food chain: a feeding sequence in which each kind of organism eats the one below it in the chain (ex. grass -> mouse -> wolf) 2)Because the producer provides the food