Uniforms in School - Free Essay Example

Sample details Pages: 1 Words: 444 Downloads: 1 Date added: 2019/02/15 Category Education Essay Level High school Tags: School Uniforms Essay Did you like this example? Furthermore on the idea, it can also be said that students can manifest their individuality in school uniforms by including modifications and attaching accessories. Andrea Dashiell, the journalist on Parentmap had presented an article School Uniform: Conformity vs Creativity, and her idea that she confronted is informing the audience that students should express themselves with uniform on, and she had come to an understanding that 54% of eighth graders said they could continue to publicize their individuality while wearing their school uniform every day. As one can continue the idea of adding on accessories, students may choose to express themselves with anything on their wrists whether it be watches or bracelets. Don’t waste time! Our writers will create an original "Uniforms in School" essay for you Create order It is a much more convenient and understanding way to present to school without standing out with any expensive clothing as said previously. Another idea presented was from Julia Rubin who created an article How to Accessorize your School Uniform and what she had exhibited was that students can manifest their individuality as well in school uniforms by including modifications and attaching accessories and she quotes, â€Å"Contrary to popular belief, uniform do not stop students from being themselves. Uniforms do not silence voices. Students can wear variety of expensive items, such ad buttons or jewelry.† This idea not only brings out the best in students but also where if students can express themselves without having to wear expensive items, they can be socially active with others around the school or in the classroom as they become academically prepared for class. As Rubin quoted, she finalizes her idea that students can voice out to their opinion, meaning they have the freedom of speech to say anything about what they like and do not like if it were to ever come to a situation that uniforms policy is not being held the way it is supposed to be. It has been shown that school uniforms are immeasurable for discipline and will take school more precariously to then concentrate more on learning rather than clothing or abhorrence of violence since additional issues that are a severe situation in our world. this come to many great points to as whether uniforms are a great choice in our society whether it was violence abruption, academic readiness, financial reasoning, and much more. But it usually comes into consideration in where one comes from and where the school is located. The argument presented can be drawn out to many of those that strive for a better education or policy in the school or around the community especially for those that dress presentable with a uniform on and only has one purpose which is to be educational and successful throughout their lives.

Accounting Principles And Its Impact On Accounting

Introduction Changes are inevitable. Things such as the economy, development, or technological advances constantly transform operations and the flow of information about operations. As a result, revised accounting standards require companies to change accounting methods. The three categories for changes are accounting principles, estimates, and reporting entity. Change in accounting principles happens when a company changes from one generally accepted accounting principle to another. For instance, Company A uses FIFO inventory cost method but decides to uses LIFO instead. Revision of an estimate because of new information or new experience is called change in accounting estimate. Lastly there is change in reporting entity, which†¦show more content†¦This does not include the adoption of a new accounting principle because the entity has entered into transactions for the first time that require specific accounting treatment. It also does not include the change from an inappropriate accounting principle to an acceptable accounting principle. The later would be classified as the correction of an error (Terry, 2007). The types of changes that are included in a change in accounting principle are: adoption of a new FASB accounting standard, change in the method of inventory costing, change to or from the cost method to the equity method, or the change to or from the completed contract to percentage-of-completion method. FASB issued Statement No. 54, Accounting Changes and Error Corrections; stating companies must retrospectively apply all voluntary changes in accounting principle to previous-period financial statements unless doing so is impracticable or FASB mandates another approach (Jack O. Hall, 2007). Change in Estimates Other changes arise from management decisions about using the appropriate accounting methods for preparing financial statements. There are a number of estimates made in order to prepare the financial statements at the end of each period. These estimates are based on the facts and circumstances that exist at the time, but they will change from one period to the next. Unfortunately

Planning Auditing and Professional Practice

Question: Discuss about the Planning Auditing and Professional Practice. Answer: Introduction: Planning pays a crucial role in carrying out the proceedings in a systematic manner. In regard to auditing, the planning occurs at every stage throughout the entire auditing process; however, it has greater significance at the initial stage of auditing. The standards of auditing require that the auditor should plan his work adequately before taking the actual work under process (Delaney Whittington, 2010). The auditing planning not only assists in allocation of the resource optimally, but it also assists the auditor in identifying the crucial areas of auditing and thus, finding out any critical risk factor related to those areas. At the initial stage, the auditor should plan to study the business environment in which the company operates and based on this study, a preliminary assessment of inherent and control risk should be made (Delaney Whittington, 2010). In the current case, the auditor has to plan for audit of City Ltd which is property developer in Australia. In this regard it is crucial that the auditor studies the business environment and the circumstances in which the company is operating (Gray Manson, 2007). The study of the circumstances reveals that the company is in problematic situation that indicate a serious risk to its business. Thus, the auditor needs to be alert while preparing the audit plan in regard to the audit of City Ltd. Following are the major points the auditor should consider in its planning document: The study of the circumstances reveals that there is slump in the commercial property industry in Brisbane, where the company operates. The sluggish demand in the market is going to affect the companys revenues in the upcoming years (ISA 315, 2009). Further, there been passed an order by the government of the state which provides for abundance the office spaces in the city. This implies that the demand for the commercial spaces is going to be affected adversely (ISA 315, 2009). Further, the fact that company has many construction projects under process without any buyer being secured also adds to the business risk. In this situation, the company might fail and go into liquidation (ISA 315, 2009). In this case Web Ltd has enhanced its IT capabilities by installing new computer software. From the auditors perspective, its a change in the record maintenance system of the company and thus; it requires careful attention while formulating the audit plan. In this regard, following are the points that the auditor should consider as crucial: There has been a change in the information system due to installation of new software. This change may have crucial impact on the entire auditing process and particularly on the evidence collection process (Pickett, 2006). Further, the change in the information system also has impact on the internal controls. Thus, the auditor should include in its plan a rigorous verification of the internal controls (Pickett, 2006). Further, the auditor should focus its verification of the areas where the change in the information system is having great bearing in regard to improvement in the quality of management reporting. Lastly, the auditor should not forget to evaluate the impact of change in the information system on the risk assessment. The auditor should consider the risk of manipulations in the financial statements which arises due to the change in the information system (Pickett, 2006). In the current case, audit planning for Beauty Pty Ltd which is engaged in manufacturing and selling the cosmetic products is under consideration. In this case, it could be observed that there has been a new event which is opening of an overseas branch by the company. The audit needs to emphasis this fact while preparing an overall audit plan in regard to financial audit of the company (Pickett, 2006). The following are the crucial issues which auditor should take into consideration while preparing overall audit plan: In regard to the branch operations, the auditor should include in its planning document, the assessment of materiality of the foreign branch. If the branch operations are material considering the overall operations of the company, the auditor needs to take assurance that the records of branch operations are free of risk and misstatements (ISA 600, 2009). In case the branch is being audited by another auditor, the company auditor can use the report of branch auditor subject to compliance with the provisions of auditing standard 600. Thus, if it is the case, the planning documents should include the steps to use the report of branch auditor (ISA 600, 2009). The purpose and the result of both the tests such as test of controls and the substantive test are different (Johnstone, Gramling, Rittenberg, 2015). The test of controls is performed to check the adequacy of the internal control system. On the other hand, the purpose to apply substantive test is to gather corroborative evidences which confirm the amount of items presented in the financial statements of the company. Thus, first and foremost, it is the auditors objective which will affect the decision as to application of the test of controls or the substantive test (Johnstone, Gramling, Rittenberg, 2015). Further, another crucial factor is the assessment of the inherent and control risk and the detection risk. The inherent and control risk can be reduced by enhancing the level of substantive testing while detection risk can be reduced by enhancing the level of test of controls. Thus, if the combined level of inherent and control risk is assessed as high, the auditor will have to take more rigorous testing of the book records which implies decision to use substantive testing (Johnstone, Gramling, Rittenberg, 2015). On the other hand, if the detection risk is assessed as high, the auditor will have to apply test of controls. In the current case of Vroom Ltd, the detection risk is assessed as high in the case of measurement and completeness of depreciation expense. In this case, the auditors approach could be observed to be emphasizing more on application of test of controls. Thus, the auditor relies more on applying the test of controls rather than substantive testing in this case. In another case, inherent and control risks are assessed as high in regard to valuation of the vehicles. The auditors strategy gets changed to rely more on substantive testing rather than test of controls in this case. Further, in the case when the auditor assesses medium risk, the strategy of the auditor changes to apply test of controls as primary mechanism to obtain audit evidences. In this case, the substantive testing has been used to a minimal extent only (Johnstone, Gramling, Rittenberg, 2015). In the current case of Vroom Ltd, the preliminary assessment of audit risk in relation to the depreciation expense reveals that inherent and control risks are low but the detection risk is high. The high detection risk indicates that the auditors substantive checking may not be able to detect the error or fraud in regard to depreciation expense. Keeping this in mind, the auditor designs a strategy to apply the test of controls more stringently while at the same time reducing the substantive testing. In this strategy, the auditor should use following procedures to verify the accuracy and completeness of depreciation expense: Firstly, the auditor should verify the accounting system, its process and level of automation. Further, the competency of the staff operating the accounting system should also be considered (King, 2011). The auditor should ensure that adequate records in relation to fixed assets are maintained and kept up to date. The auditor should verify the checks and controls on the acquisition and sale of fixed assets. Further, the auditor should ensure that acquisition and sale of fixed asset is made with the sanction of appropriate authority (King, 2011). If necessary perform recalculations for depreciation on test check basis (King, 2011). Accounting is a comprehensive process that involves various steps such as recording, summarizing, classifying, and presenting the events and circumstances in the form of reports. The accounting process produces important information relating to the financial performance and position of the business which is communicated through reports and statements such as annual report, income statement, and the statement of financial position (Gray Manson, 2007). The communication of the accounting information is not only made to the shareholders, but it is also made to other stakeholders such as government and the lenders. The shareholders, government, and the lenders, all are outsiders and do not take part in the preparation of the information which is communicated to them. Thus, there remains a risk that the information communicated to them is free of errors and fraudulent influence or not. In order to mitigate the risk of error or fraud, it becomes necessary to subject the financial statemen ts of the company to auditing. The auditing is about examining that whether the information conveyed by the financial statements is true and complete. The financial statements of the company are audited by an impendent third party so that creditability of the information is enhanced. The auditing of the financial statements is always carried out before communicating the information to the stakeholders (Gray Manson, 2007). References Delaney, P.R. Whittington, O.R. (2010). Wiley CPA Exam Review 2011, Auditing and Attestation. John Wiley Sons. Gray, I. Manson, S. (2007). The Audit Process: Principles, Practice and Cases. Cengage Learning EMEA. ISA 315. 2009. Identifying and assessing the risks of material misstatement through understanding the entity and its environment. Retrieved January 24, 2017, from https://www.ifac.org/system/files/downloads/a017-2010-iaasb-handbook-isa-315.pdf ISA 600. 2009. Special ConsiderationsAudits Of Group Financial Statements (Including The Work of Component Auditors). Retrieved January 24, 2017, from https://www.ifac.org/system/files/downloads/a033-2010-iaasb-handbook-isa-600.pdf Johnstone, K., Gramling, A., Rittenberg, L.E. 2015. Auditing: A Risk Based-Approach to Conducting a Quality Audit. Cengage Learning. King, A.M. 2011. Internal Control of Fixed Assets: A Controller and Auditor's Guide. John Wiley Sons. Pickett, K.H.S. 2006. Audit Planning: A Risk-Based Approach. John Wiley Sons.

The Solar System Essays (2503 words) - Planetary Science

The Solar System The Solar System consists of the Sun, the nine planets and their satellites; the comets, asteroids, meteoroids, and interplanetary dust and gas. It is composed of two systems, the inner solar system and the outer solar system. The inner solar system contains the Sun, Mercury, Venus, Earth and Mars. The outer solar system contains Jupiter, Saturn, Uranus, Neptune and Pluto. The inner planets are relatively small and made primarily of rock and iron. The asteroids orbit the sun in a belt beyond the orbit of Mars, tumbling and sometimes colliding with one another. Made mostly of rock and iron, the asteroids may be the remnants of a planet that never formed. The outer planets, with the exception of Pluto, are much larger and made mainly of hydrogen, helium, and ice. Many astronomers believe that Pluto was and interstellar wanderer that was captured by the Sun's gravity and was not an original part of the solar system. The orbits of the planets are ellipses with the sun at one focus, though all except mercury and Pluto are very nearly circular. The orbits of the planets are all more or less in the same plane that is called the ecliptic. The ecliptic is inclined only seven degrees from the plane of the ecliptic with and inclination of seventeen degrees. Again with the exception of Pluto, the planets all orbit the sun in almost the same plane. The average distance of the earth to the sun is used as a standard for measuring distances in the solar system and is called an astronomical unit (AU). One AU is about 93 million miles or 150 million kilometers. Mercury the planet closest to the sun is at about 0.387 AU. Pluto is the outermost planet, and it is 39.44 AU from the sun. The heilopause is the boundary between the solar system and interstellar space, and it is about 100 AU from the sun. The comets, however, achieve the greatest distance from the Sun; they have highly eccentric orbits ranging out to 50,000 AU or more. The Sun is a regular star of intermediate size and luminosity. It is one of more than 100 billion stars in our galaxy. The Sun is by far the largest object in our solar system. The Sun is personified in many mythologies, the Greeks called it Helios and the Romans called it Sol. Sunlight and other radiation are produced by the conversion of hydrogen into helium in the Sun's hot, dense interior. The Sun is, at present, about 75% hydrogen and 25% helium by mass; everything else amounts to only 0.1%. This changes slowly over time as the Sun converts hydrogen to helium in its core. The Sun's outer layers exhibit different rotation, at the equator the surface rotates once every 25.4 days: near the poles it's as much as 36 days. This weird behavior is caused by the fact that the Sun is not a solid body like the Earth. The different rotation extends considerably down into the interior of the Sun but the core of the Sun rotates as a solid body. The Sun's core conditions are extreme. The press ure is 250 billion and the temperature is 15.6 million Kelvin. At the center of the core the Sun's density is more than 150 times that of water. The surface of the Sun, called the photosphere, is at a temperature of about 5800 K. For the Sun's entire steadiness, it is an extremely active star. On its surface dark sunspots bounded by intense magnetic fields come and go in 11-year cycles. Sudden bursts of charged particles from solar flares can cause auroras and disturb radio signals on Earth; and a continuous stream of protons, electrons and ions leave the Sun and move out through the solar system, spiraling with the Sun's rotation. This solar wind shapes the ion tails of comets and leaves its traces in the lunar soil. The Sun is about 4.5 billion years old. Since its birth it has used up about half of the hydrogen in its core. It will continue to radiate ?peacefully? for another 5 billion years or so. But eventually it will run out of hydrogen fuel. It will then be forced into radic al

Advanced Manufacturing Technology free essay sample

The inspection process planning system is designed to produce an inspection process planning directly from CAD model. The prototype inspection process planning system includes  ®ve functional modules: the tolerance feature analysis, accessibility analysis, clustering algorithm, path generation and inspection process simulation. The tolerance feature analysis module is used to input tolerance information and establish the relationship between the tolerance information and surface feature. The accessibility analysis module evaluate all the accessible probe orientations for every surface feature. The clustering algorithm module groups the inspection probe and surface features into inspection group so that time for inspection probe exchange and calibration can be reduced to minimum. The path generation module determines the number of measurement points, their distribution and their inspection sequences. The inspection process simulation module animated display the inspection probe path and check whether a collision occurs between the part and the inspection probe. The methodology and theory for corresponding  ®ve functional modules are outlined. We will write a custom essay sample on Advanced Manufacturing Technology or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page An example demonstrate the general process for the application of the inspection process planning system. The prototype inspection process planing system shown that the proposed theory and methods can be used in industry to generate an inspection process planning for a CMM. # 2000 Elsevier Science B. V. All rights reserved. Keywords: Inspection process planning; Co-ordinate measuring machines; Accessibility analysis; Clustering algorithm; Path generation 1. Introduction Recently, researches in inspection process planning have been increased [1]. Some prototypes inspection process planning systems have been developed. These systems include the task-decomposition inspection process planning system [2 ±5,11], the knowledge-based inspection process planning system [6,10] and some hybrid inspection process planning systems [7 ±9]. However, these systems are not satis ®ed by the industry. This paper outlined a prototype inspection process planning system. The inspection process planning system can be used to generate an inspection process planning for a CMM. It can be used as an integrated system starting from solid model and  ®nishing at production of inspection process planning  ®le. However, it can also be used as  ®ve stand alone function modules for the tolerance feature decomposition, accessibility analysis, clustering algorithm, path generation and the inspection process simulation, respectively. The inspection process planning system can be linked to a CAD system so that an inspection process planning can be produced directly once a part design has been  ®nished. It is expected that the laborious and error-prone manual programming currently used for a CMM can be replaced with the developed inspection process planning system. The lead-time for the CMM programming can be reduced signi ®cantly. . System framework The prototype inspection process planning system includes the tolerance feature analysis, accessibility analysis, clustering algorithm, path generation and inspection process simulation as shown in Fig. 1. The tolerance feature analysis module is used to input the tolerance information and then to decompose the tolerance features into individual surface inspection features. The accessibility analysis module evaluates all the possible probe orientations for a surface feature and represents these probe orientations with an accessibility cone. The probe orientation from the accessibility cone can guar- * Corresponding author. E-mail address: [emailprotected] co. uk (S. G. Zhang). 0924-0136/00/$  ± see front matter # 2000 Elsevier Science B. V. All rights reserved. PII: S 0 9 2 4 0 1 3 6 ( 0 0 ) 0 0 7 2 6 3 112 S. G. Zhang et al. / Journal of Materials Processing Technology 107 (2000) 111 ±118 Fig. 1. Flow chart of integrated applications of the developed system. antee a no collision between the probe stylus and the part during the inspection process. The clustering algorithm module arranges both the inspection probes into probe cells and the surface features into feature families so that the time for probe exchange and calibration can be reduced. As a result, the number of the inspection groups is reduced to a minimum. A knowledge-based clustering algorithm is used in the module so that a partial separated block diagonal matrix can be obtained if it is not possible to obtain a complete separated block diagonal matrix. The path generation module determines the number of sampling points, their distributions, and the sequences. Then, the inspection process simulation module is used to simulate the inspection process on a computer video display unit intuitively. The collision check is also implemented in the inspection process simulation module so that a no collision occurs during a real inspection process. Finally, an inspection process  ®le is produced, which is a similar  ®le as DMIS command codes. The generated inspection process planning can be used both for automated and manual inspections. On an automated inspection system, it generates the inspection instruction codes directly according to the format of the CMM instruction codes. On a manual inspection system, it guides the CMM operator for the part installation, selection of probe orientations, and determination of the distribution of the measurement points. Fig. 2 shows main menu for the prototype inspection process planning system. 3. Tolerance feature analysis The tolerance information representation in CAD model has been a bottleneck for manufacturing industry. The size of the tolerance value is too small to be presented in CAD model with its real dimension. It has been judged that it is very dif ®cult to represent this information with a CSG solid model. Some CAD system, such as the AutoCAD system, uses a facility of DIMENSION to represent the tolerance information in a CAD drawing. However, this tolerance information is for displaying on the computer screen or for printing as a hard copy only. The tolerance information and its relationships to the surface features are not included in the database of the AutoCAD system. It is not possible to apply the tolerance information in the subsequent operations such as manufacturing and inspection process. Fig. 3 shows a 3D solid model that is used as a test component for the inspection process planning system. Surface features F10, F11, F14, F17, and F24 apply the dimensional or geometrical tolerances and will be inspected with a CMM. Other surface features will not be inspected with a CMM because those surface features either have the general tolerances that can be guaranteed by general manufacturing method or those tolerances are not suitable to inspect with a CMM. Therefore, it is necessary to develop a methodology to represent the tolerance information and its relationship to the surface features. In the project, tolerance information and its Fig. 2. Accessibility analysis The accessibility analysis module includes three submodules: Gauss mapping; accessibility cone calculation; discretisation of the accessibility cone. The Gauss map is used to analyse and to represent the normal directions for a surface feature. The Gauss map represents all the normal direction of a surface feature with a unit sphere.

ADD essays

ADD essays Blau, Melinda, "ADD: The Scariest Letters In The Alphabet," New York Magazine, December, 13, 1993, p. ______________"Hyperactivity and Glucose Metabolism," Nutrition Research Newsletter, Dec. 1990, Vol. 9, p. Rief, Sandra F., "How to Reach and Teach ADD/ADHD Children, Practical Techniques, Strategies and Interventions For Helping Children with Attention Problems and Hyperactivity," (West Nyack, NY: The Center For Applied Research in Education, 1993, pp. 71, 70 Silver, Larry B., M.D. "ADHD - Attention Deficit Hyperactivity Disorder and Learning Disabilities, Booklet For the Classroom Teacher, pp. 6-8 Attention Deficit Hyperactivity Disorder (ADHD), and Attention Deficit Disorder (ADD) are increasingly being discussed, at least to some extent, interchangeably. It has captured the attention of educators everywhere, and victims are most frequently referred to the case worker within the respective educational institution. Throughout this paper, there will be a reflection of that understanding which we have come to know regarding this somewhat enigmatic disorder. Similarly, causes, treatments, and strategies shall also be approached. For the most part, there is an ongoing conjoinment of both drugs as well as intervention. Similarly, and as indicated throughout this research paper, ADD/ADHD ranks as arguably the most often and pervasive subject of study. The Diagnosis and Statistic Manual Of Mental Disorders (DSM-III-R) offers a definition for Attention Deficit Hyperactivity Disorder, it should also be noted that this definition is merely tentative, and, as in the past, shall continue to undergo increased revision. For discussionary purpose, however, this author shall elaborate upon both disorders as well as their symptoms, i.e. hyperactivity, distractibility, and impulsivity, to name three. Similarly, this research paper has inducted insight from stu...

'The Searchers' Film Review Assignment Example | Topics and Well Written Essays - 250 words

'The Searchers' Film Review - Assignment Example For example, traditional Western cowboys came from somewhat disadvantaged backgrounds and they did not occupy high position on the social ladder. However, Wayne’s character is not poor. He never had any financial problem and always seems to have a comfortable supply of gold. The Native Americans may or may not be the same as portrayed in the movie. Some Indian tribes may be vicious, but the same cannot be said for all and there is no reason to possess such racial hatred for the Indians as is possessed by Ethan in the film. There are power inequalities implied in the film between the Indians and the whites. These inequalities range from political power to employment to social relationships. The whites are certainly more privileged in all three areas than the Native Indians appear to be, hence the tension between the two racial groups grows. There is a dominant ideology of white supremacy which is depicted in the film. Through Indian warriors, backlash demonstrated by the tribes, massacres, kidnappings, and hatred towards slavery, the film shows a hegemonic negotiation