Sunday, July 5, 2020
Article Review: Successful Childhood Obesity Management In Primary Care: What Are The Odds? (Coursework Sample) Content: Article Review: Successful Childhood Obesity Management in Primary Care: What Are the Odds?Students NameInstitution Affiliation Article review: successful childhood obesity management in primary care: what are the odds? The article, successful childhood obesity management in primary care in Canada: what are the odds? By (Kuhle, 2015), presents a multi-step behavioral management of childhood obesity. This procedure of obese management is set in the primary care setting and seeks to address the barriers for primary care providers. Study design The research used the cross-sectional study design where micro-data from the statistics Canada 2009/2010 was reviewed. A cross-sectional survey of Canadian resident children was considered and analyzed to determine the rate of success of primary care in controlling childhood obesity. Research questions The research question included, What is the probability of achieving clinically meaningful weight management outcomes after com pletion of a weight management intervention in primary care setting in Canada?.Hypothesis Primary care givers play an important role in the management of children with obesity. However, the process may be complex due to social stigmatizing as well as difficulty in discussing with the family. Variables used in the research The research uses both the dependent and independent variables to achieve its results. i.e.; Dependent variable: from the research, the behavioral change and weight management among resident Canadian children is the dependent variable. The changes in these outcomes depends on the manipulation of the independent variable. Independent variable: from the research also, the PCP multi-behavioral process offered by the primary care givers is the independent variable (Inoue, 2016). The changes in the outcomes depends on the children who have gone through the process. Sample size and Sampling method The sample size used in the research included 124,188 Canadian resident ch ildren aged between 12 and 17. This sample size was collected from the Canadian health survey 2009/2010 statistics. Considering the high costs involved in collecting the samples, this sample is therefore enough and could be relied upon to make conclusions on the research. The research also used a simple random sampling method to sample the population under study (Guha, 2016). therefore, every child in the statistics had an equal chance of being sampled. Instruments used in the research The researchers used various instruments of research to collect and gather information i.e.; Observation method: the researchers used clinical statistics which included the use of PCP assessment of the children by observation. Attitude scales: this instrument was used during the collection of the statistical data by the PCPs (Brooks, 2016). Here, the PCP would engage the family and the children and assess the attitude towards the process of obese management. Summary of the findings From the research , the rate of success of the process in Canada is low with a probability of 0.6%. the low probability of managing the obese outcomes through the PCP program is due to lack of accessibility as well as lack of effective weight management programs. Relevance and application of research in nursing Research on causes and...
Wednesday, July 1, 2020
Harvard Law SchoolÃ¢â¬â¢s Junior Deferral Program, previously open to only Harvard College students, will begin accepting applications from undergrad juniors from all U.S. and foreign institutions starting this fall. There will not be rolling admissions to the program, and all decisions will be released at the same time. This announcement comes just two month after Harvard Law announced it would accept GRE results in addition to results from the traditionally preferred LSAT, becoming only the second accredited U.S. law school to do so. Harvard LawÃ¢â¬â¢s Junior Deferral Program, launched in 2014, allows students to apply to the law school during their junior year of college on the condition that they delay enrollment for at least two years if accepted. These two years must be spent in a structured educational program or work situation. Harvard doesnÃ¢â¬â¢t have a set number of juniors it wants to admit next year. The size of the program will depend on the number and quality of the applicants. Both the acceptance of GRE scores and opening the Junior Deferral Program to non-Harvard students are meant to widen and diversify Harvard LawÃ¢â¬â¢s applicant pool, especially to those with STEM (science, technology, engineering, and math) backgrounds. The hope is that these changes will appeal to STEM applicants because they can gain real-world experience in those areas and then bring their expertise to the legal field. Demand for lawyers with experience in patents, biotechnology, and other science and tech-related practices is increasing. Harvard Law will hold a series of online meetings for pre-law advisors and applicants at other colleges and universities. According to Jessica Soban, Harvard LawÃ¢â¬â¢s chief admissions officer, Ã¢â¬Å"We will be engaging in active outreach both to the pre-law advisors and to college campuses, not just in the U.S. but in universities around the world, to explain how to think about this program and how to decide whether this is right for you as an applicant.Ã¢â¬ Law School Dean Martha Minow is excited about expanding the program as it allows students to pursue jobs after graduation without worrying about how those jobs will appear on a Harvard Law app. Ã¢â¬Å"By offering admission to the most promising college juniors, we can encourage them to pursue important and fulfilling experiences without concerns about the effects on a later application to law school.Ã¢â¬ hbspt.cta.load(58291, '85d14327-0339-4ce7-a386-0936e1913d14'); For 25 years, Accepted has helped applicants gain acceptance to top law schools and LLM programs. Our team of admissions consultants features former admissions directors, lawyers, and professional writers who have guided our clients to acceptance at top programs including Yale, Stanford, Harvard, University of Chicago, Columbia University, Penn, NYU, and many more. Want an admissions expertÃ to help you get Accepted? Click here to get in touch! Related Resources: Ã¢â¬ ¢ The Law School Admissions Guide Ã¢â¬ ¢ How I Wrote a Personal Statement That Got Me Into Harvard Law School Ã¢â¬ ¢Ã Harvard Law School to Accept the GRE Beginning Fall 2017
Tuesday, May 19, 2020
Sample details Pages: 3 Words: 931 Downloads: 4 Date added: 2019/04/05 Category Literature Essay Level High school Tags: Hamlet Essay William Shakespeare Essay Did you like this example? Hamlet: Emotion vs Logic One of the many talents of Shakespeare is how well he can portray the complexity of a character. He perfectly captures how complicated people can be, while maintaining the story driven aspects of a character. For example, in Hamlet, the title character is captivating because he is complicated. Shakespeare portrays Hamlet as emotionally driven, yet logical. Hamlet is a very emotional and impulsive character. The relationship he has with his mother is a great example of this. Despite his obvious reasoning in being upset with his mother for marrying Claudius shortly after King Hamlets death, Hamlet is still unnecessarily flippant and belittling towards her, annoying her to the point of asking, What have I done, that thou darest wag thy tongue in noise so rude against me? (Shakespeare). He also frustrates and out-smarts Polonius with his responses, who exclaims, How pregnant sometimes his replies are! (Shakespeare, Act II, 211). He also says that Hamlet bears a happiness that often madness hits on, which reason and sanity could not so prosperously be delivered of (Shakespeare, Act II, 212-214). The reader is shown through Hamlets interactions with other characters that he is a cynical and pessimistic character. His pessimism will influence his future decisions and perceptions of events. DonÃ¢â¬â¢t waste time! Our writers will create an original "Emotions And Logic In Hamlet" essay for you Create order Despite the force of his emotion, Hamlet is also logical and almost fixated on the details of his problems. For instance, although Hamlet believes instinctively that Claudius murdered his father, he goes to great lengths to investigate his suspicion in order to confirm it, and he sets up an elaborate ruse that is intended to provoke the revelation of Claudiuss guilt. The plays the thing wherein Ill catch the conscience of the king, he says at the end of Act II, Scene II (Shakespeare). The play that Hamlet arranges is cleverly designed and he has a maniacal sense of purpose and attention to detail. He tells the actors to convey the authenticity of their characters, issuing the directive that they should, as stated in one of the important quotes from Hamlet by William Shakespeare, Speak the speech, I pray you, as I pronounced it to you./Nor do not saw the air too much with your hand,/for/in the very torrent, tempest, and/the whirlwind of passion, you must acquire and beget a temperance that may give it smoothness (II.i.1-2; 5-10). Still, even his seemingly singular dedication to bringing the play to the stage is not entirely straightforward. Hamlet is deeply conflicted about the choices he is making to avenge his fathers death. In a moving monologue, Hamlet pauses and takes the time to examine his motives and his very character: I am pigeon-liverd and lack gall/Why, what an ass am I! This is most brave,/That I Must, like a whore, unpack my heart with/ words,/And fall a-cursing, like a very drab, a scullion! (II.ii.602; 611-617). Yet just before the play begins, Hamlet is giddy with anxiety and anticipation, as Ophelia notes: You are merry, my lord (III.ii.128). In sum, one of the most interesting and compelling aspects of Hamlet as a tragic character is that he is not quite sure who he is and spends the play working on developing a sense of self a difficult task given his circumstances. Clearly, Hamlet is still in the process of learning about his own complex identity, and is struggling with self-acceptance. At the time of his death, he has not fully resolved or accepted these complexities. In fact, it is his uncontrolle d behavior and failure to resolve his emotions that precipitates his own death. Hamlet also recognizes the complexity of other characters. He helps the reader, albeit in an indirect manner, to see these complexities. In fact, Hamlet may be even more successful in recognizing others multi-faceted nature than accepting his own, with the notable exceptions of his mother and Claudius, for whom he can only feel a singular disgust. When confronted by Rosencrantz and Guildenstern about the Kings and Queens reaction to the play, Hamlet affirms that he lack[s] advancement in understanding his own troubles. However, there are many examples of Hamlets acknowledgment of others complexity. When Horatio praises Hamlets father as a goodly king, (I.ii.187), for instance, Hamlet, who did respect his father deeply, replies, He was a man, take him for all in all (I.ii.188). Unfortunately, Hamlet lacks the ability, and never develops it, to turn such insight inwards. It is not unusual for characters in literary works to appear more one-dimensional than people in real life actually are. Authors often develop a character type as a means of exploring a particular human quality, whether this type is positive or negative. The different character types are then situated within a physical and temporal setting and a plot, and are cast against one another with the purpose of eliciting the readers empathy or disapproval, thereby conveying moral or social lessons to the reader. Although this technique of character development is often successful, it can also be limiting. As this thesis statement for Hamlet suggests, one of Shakespeares many achievements was creating characters who were complex and believable, even though their lives and circumstances are so distinct from those of the contemporary reader. Rather than reduce his players to a single character type, Shakespeare trusted that the reader could, along with the character, explore the shallows and depths of each persons complexity. In doing so, the reader gains an appreciation not only for the full range of feeling and experience in this work, but also in his or her own life.
A microchip, smaller than your fingernail, contains computer circuitry called an integrated circuit. The invention of the integrated circuit stands historically as one of the most important innovations of mankind. Almost all modern products use chip technology. The pioneers known for inventing microchip technology are Jack Kilby and Robert Noyce. In 1959, Kilby of Texas Instruments received a U.S. patent for miniaturized electronic circuits and Noyce of Fairchild Semiconductor Corporation received a patent for a silicon-based integrated circuit. What Is a Microchip? A microchip is manufactured from a semiconducting material such as silicon or germanium. Microchips are usually used for the logic component of a computer, known as the microprocessor, or for the computer memory, also known as RAM chips. The microchip can contain a set of interconnected electronic components such as transistors, resistors and capacitors that are etched or imprinted on a tiny, wafer-thin chip. An integrated circuit is used as a controller switch to perform a specific task. The transistor in the integrated circuit acts like an on and off switch. The resistor controls the electricity current that moves back and forth between the transistors. The capacitor collects and releases electricity, while a diode stops the flow of electricity. How Microchips Are Made Microchips are built layer by layer on a wafer of a semiconductor material, like silicon. The layers are built by a process called photolithography, which uses chemicals, gases and light. First, a layer of silicon dioxide is deposited on the surface of the silicon wafer, then that layer is covered with a photoresist. A photoresist is a light-sensitive material used to form a patterned coating on a surface using ultraviolet light. The light shines through the pattern, and it hardens the areas exposed to the light. Gas is used to etch into the remaining soft areas. This process is repeated and modified to build the component circuitry. Conducting paths between the components are created by overlaying the chip with a thin layer of metal, usually aluminum. The photolithography and etching processes are used to remove the metal leaving only the conducting pathways. Uses of the Microchip Microchips are used in many electrical devices besides a computer. In the 1960s, the Air Force used microchips to build the Minuteman II missile. NASA purchased microchips for their Apollo project. Today, microchips are used in smartphones that allow people to use the Internet and have a telephone video conference. Microchips are also used in televisions, GPS tracking devices, identification cards as well as medicine, for the speedier diagnosis of cancer and other diseases. More About Kilby and Noyce Jack Kilby holds patents on more than 60 inventions and is also well known as the inventor of the portable calculator in 1967. In 1970, he was awarded the National Medal of Science. Robert Noyce, with 16 patents to his name, founded Intel, the company responsible for the invention of theÃ microprocessor in 1968.
Wednesday, May 6, 2020
(Ã¢â¬Å"McDonaldÃ¢â¬â¢s WordmarkÃ¢â¬ ) (Ã¢â¬Å"McDonaldÃ¢â¬â¢s PrixÃ¢â¬ ) (Ã¢â¬Å"Nos MenusÃ¢â¬ ) By: Austin Gardner 2-1 January 28, 2015 Ms. Chalmers Introduction McDonaldÃ¢â¬â¢s is a multinational fast-food hamburger chain. The company was founded in 1940 by two brothers named Maurice and Richard McDonald (Ã¢â¬Å"McDonaldÃ¢â¬â¢sÃ¢â¬ ). McDonaldÃ¢â¬â¢s currently has over 35,000 restaurants and serve over 68 million customers a day on average (Ã¢â¬Å"History ofÃ¢â¬ ). The fast-food giant makes 28 billion dollars annually, and are the largest fast-food chain in the world (Ã¢â¬Å"McDonaldÃ¢â¬â¢sÃ¢â¬ ). That calculates to 75 million dollars a day, which is unreal. This paper will examine the working conditions of the employees. (Ã¢â¬Å"McDonaldÃ¢â¬â¢s Across the WorldÃ¢â¬ ) History In 1937 Richard and MauriceÃ¢â¬â¢s father decided to open a food stand as a hobby (Ã¢â¬Å"History ofÃ¢â¬ ). Orange juice and hamburgers were sold below market price (Ã¢â¬Å"History ofÃ¢â¬ ) In fact, burgers were originally sold for only 15 cents (Gilbert, 8). After three years, the two brothers realized that their fatherÃ¢â¬â¢s business was actually very profitable. Richard and Maurice decided to lease a building and open up a drive-in restaurant, to make larger production possible; they named it Ã¢â¬Å"McDonaldÃ¢â¬â¢s Bar-B-QÃ¢â¬ and the soon to be fast-food giant had begun (Ã¢â¬Å"History ofÃ¢â¬ ). The restaurant the brothers opened was a drive-in, and was an instant hit. In 1948, the McDonald brothers decided that it was time to open a sit-down restaurant in which their main priority was efficiency (Ã¢â¬Å"HistoryShow MoreRelatedMcdonald s The World s Biggest Chain Of Hamburger Fast Food Restaurants Essay1585 Words Ã |Ã 7 PagesMcDonald s is the world s biggest chain of hamburger fast food restaurants, serving around 68 million customers every day in 119 nations crosswise over 35,000 outlets. Founded in the United States in 1940, the organization started as a grilled restaurant worked with Richard and Maurice McDonald. In 1948, they redesigned their business as a hamburger stand utilizing generation line standard. Ray Kroc joined the organization as an established agent in 1955. He in this way acquired the chain fromRead MoreCorporate Social Responsibility : Mcdonald s The World s Largest Chain Of Hamburger Fast Food Restaurants1014 Words Ã |Ã 5 Pages Tiffany SFB1 McDonaldÃ¢â¬â¢s is the worldÃ¢â¬â¢s largest chain of hamburger fast food restaurants, serving around 68 million customers daily in 119 countries across 35,000 outlets. This company has joined the CSR program and be more socially responsible such as doing charity,promoting healthy eating and improving sporting opportunities in some local school. Some people believe that this attempt is beneficial for such a firm. Therefore, I partly agree with this statement. CSR (Corporate SocialRead MoreRecruitment And Selection Processes At Mcdonald s The American Fast Food And Hamburger Chain1465 Words Ã |Ã 6 PagesThis report presents a description, analysis, and evaluation of the recruitment and selection processes at McDonaldÃ¢â¬â¢s, the American fast food and hamburger chain. The enterprise is one of the largest restaurant chains globally, operating many outlets in many countries, including Canada. McDonaldÃ¢â¬â¢s is one of the biggest private employers worldwide because of its numerous outlets in many countries. It operates largely in the model of franchises, in which the enterprise licenses its trade name, productsRead MoreBurger King Is The Best Burger Chain1063 Words Ã |Ã 5 PagesOne of the first hamburger chain was born more than 100 years ago. Since then hundreds of burger chains have prospered; top competitors today are McDonaldÃ¢â¬â¢s, WendyÃ¢â¬â¢s, Burger King. And this argument discusses why Burger King is the best burger chain among those three. By stating straightforward, Mcdonald s share the most in the hamburger industry. However, Burger King is much better than McDonald s business wise, taste wise, and charity wise. Burger King was founded in 1954, and is the second largestRead MoreMcdonalds vs Burger King1374 Words Ã |Ã 6 PagesFast food is currently one of the biggest businesses in the United States due to the hectic schedules that the average person has to deal with. It is often necessary to grab food on the go because there just isnÃ¢â¬â¢t enough time to cook at home. This is the main reason behind the tremendous success of fast food giants such as McDonalds and Burger King. McDonald s Corporation is the world s largest chain of hamburger fast food restaurants, serving around 68 million customers daily in 119 countriesRead MoreFast Food Feast - Mcdonalds Versus Whataburger1643 Words Ã |Ã 7 PagesFast Food Feast-McDonaldÃ¢â¬â¢s versus Whataburger Student Name Course Date Instructor Fast Food Feast - McDonaldÃ¢â¬â¢s versus Whataburger Operation and Supply chain management (OSCM) is one of the foundations that successful businesses count on to provide a competitive advantage within their industry. The goal of OSCM is to develop and maintain a system that effectively and efficiently manages the flow of raw material resources into useful end products for consumer use (Chase, 2006). In theRead MoreFast Foods And Fast Food1649 Words Ã |Ã 7 PagesFast food is popular because it s convenient, it s cheap, and it tastes good. But the real cost of eating fast food never appears on the menu, was said by Eric Schlosser. Several people in America have become dependent on fast foods. How many of the people who eat this food actually know what is really in the food or how it was made? Others don t think about it, because within ordering, three minutes later a customer can pull up to the window, pay, and get food. It is quick and cheap. The UnitedRead MoreTropical Hut Case Study1240 Words Ã |Ã 5 PagesTropical Hut Th e Pioneer Fast food Industry in the Philippines: A Case Study. ` It started in 1962 when Que family had this idea of putting up a coffee shop within the confines of their supermarket. With its place strategically located near supermarkets, it has been attracting families and friends for lunch or light snacks after grocery time. Tropical Hut is one of the oldest fast food chains in the Philippines. It is a local fast food chain that made the burger become popular. It was first establishedRead MoreThe Success Of The Fast Food Industry1295 Words Ã |Ã 6 Pagesfor 17 years. The fast food industry began with two brothers, Mac and Dick McDonald, in San Bernardino, California in the 1940s. They owned a small, but very successful restaurant that sold only a few kinds of simple food, mostly hamburgers. People stood outside the restaurant at a window as the workers inside took their order. It was a quick process of paying and receiving their food. The business was very successful that the McDonald brothers realized they could sell a lot of food and lower theirRead MoreFast Food Nation : The Dark Side Of The All American Meal1298 Words Ã |Ã 6 PagesThe author of Fast Food Nation: The Dark Side of The All-American Meal is Eric Schlosser. The book was published in New York by Houghton Mifflin in 2001 and there are 288 pages in the main book. The author s main points focus on the impact of fast food s impact relating to agricultural and economic practice. Topics described in the book include the creators of many fast food chains and their origins; what goes o n behind the counter of a fast food restaurant; how the food, including fries and meat
The United States has nearly a half a million children placed in foster care waiting for adoption every year. The many different adoption agencies that exist in the United States are known for severe discrimination against minority couples, and lower class families making it very difficult to adopt a child. There are laws put in place to protect minority families from being failed by adoption agencies however they are of little to no help. The laws mandate training for parents adopting from another country but offer no similar help for parents adopting an American child. The agencies do this because they believe it would transracially conflict with the ideal of a colorblind society that does not take race into account. The sad truth is that if one is a not a white wealthy American then it is much harder for them to adopt then someone who is. The topic of minority and lower class adoptions have caused uprooted debates here in the United States. Nicolas Park an adoption consultant believes most Americans have a positive view of adoption, yet they will never consider it in their lifetimes (611). Ali Suki a professor who studies transracial adoption, says that in past years the senate has announced plans to reform adoption to remove discriminatory barriers from the adoption process (67). Michael Cobb a published speaker believes the biggest barrier that exists is the disapproval of LGBT adoptions (200). Fiona Mcllwaine a social worker in international adoptions says that theShow MoreRelatedThe United States And The Civil Rights Movement1727 Words Ã |Ã 7 Pageshave the same rights as heterosexual in the United States because the Declaration of Independence gives all Americans natural rights. The constitution guarantees to each person of the United States equal protection under the laws. Freedom from discrimination is a bas ic human right. Marriage is about love and supporting one another The Declaration of Independence is the founding document of the American political tradition. It articulates the fundamental ideas that form the American nation and givesRead MoreAdvantages of Same Sex Marriage1678 Words Ã |Ã 7 PagesAdvantages of Same Sex Marriage 1. Denying them is a violation of religious freedom (civil and religious marriages are two separate institutions). The main reason for denying marriage to gay couples is that all major religions consider homosexuality a sin; however, the First Amendment of the Constitution clearly states that a persons religious views or lack thereof must be protected. Marriage by the state is a secular activity; the government cannot start making laws just because a religion saysRead MoreEssay about Same Sex Marriage993 Words Ã |Ã 4 Pagesallowing the legalization of marriage for homosexuals will lead to extremities such as a brother and sister being able to wed or even polygamy. At some point people have said that homosexual couples will lead to the end of mankind. It is completely impossible for such thing to occur. People base their beliefs against Gays on religion and even though this country was founded by religion it is not based on theocracy but a constitutional democracy. The founding fathers specified that the constitution wasRead MoreThe Fight for Gay Rights Essay1226 Words Ã |Ã 5 PagesCanada, England, New Zealand, and here in the United States it is now legal in 13 states (religioustolerence.org). Gay couples have become more prominently accepted in modern society, appearing in popular TV shows such as Ã¢â¬Å"Modern FamilyÃ¢â¬ and Ã¢â¬Å"The New NormalÃ¢â¬ . Gay marriage is even the inspiration for popular songs such as Ã¢â¬Å"Same LoveÃ¢â¬ by Macklemore Ryan Lewis. Even with same sex couples being more commonly accepted, there are still conservative and religious leaders that remain opposed. It is this oppositionRead MoreShould Homosexuals Be Allowed? Adopt?1512 Words Ã |Ã 7 Pageschild to be adopted by an homosexual couple it is discrimination. I think everyone should have a family that they care, love, and will cherish for the rest of their lives. In May of 2012, Obama stated that Ã¢â¬Ëhe believes same-sex couples in all 50 states should be allowed to marry under the equal protection clause of the Constitution (Lavender).Ã¢â¬â¢ The federal government have expand some federal benefits in states that legalized same sex marriage. If same sex couples can get married then they should beRead MoreIn Pro of Same-Sex Marriage1009 Words Ã |Ã 5 Pages Homosexual couples have had to endure much due to them not only being a minority, but also being declared illegal. I believe that homosexual marriage should be legal in Georgia. To delve into an issue as divisive as this, understanding why it is illegal in the first place is in order. In 1996 the United States Congress passed DOMA, the Defense of Marriage Act, into law. This law was made in order to define what marriage means when writing laws. The Defense of Marriage Act states Ã¢â¬Å"Ã¢â¬ ¦ The word Ã¢â¬Å"marriageÃ¢â¬ Read MoreAn essential or a larger focal association for the representation of the LGBT group is not1300 Words Ã |Ã 6 PagesLGBT social movements have also regularly embraced to a sort of identity politics issues that sees gay, bisexual, lesbian and transgender individuals as an altered class of individuals. (Sullivan, 1997) Therefore, they are somehow considered as a minority group or groups. This method aspire to liberal political objectives of freedom and equivalent chance around the individuals. Additionally, there is a plan to join the political standard to level with different groups in the society. A feedback onRead MoreAttitude s Towards Same Sex Couples2102 Words Ã |Ã 9 PagesIntroduction The article I chose to write my assignment on is Attitudes to Practice: Adoption Obstacles. It was written by Claire Kimberly and Alexa Moore and published in the Journal of Gay Lesbian Social Services on November 16, 2015. The authors investigated how attitudes towards same sex couples could influence their adoption process and how it is handled by adoption professionals and surrounding policies/practices. They used data gathered by other research to help construct their researchRead MoreDiscrimination Imposed Upon Minority Groups Throughout History1446 Words Ã |Ã 6 PagesThe process of overcoming the significance and intensity of discrimination imposed upon minority groups throughout history, is undeniably a strenuous and elongated one; once the impact and magnitude of centuries of persecution and the depth of illegitimacy that is ingrained within the structures and beliefs of the state and those who are fortunate enough to have its protection; are considered. As background for this essay, it is important to acknowledge the various dimensions of discrimination andRead MoreThe Debate On Marriage And Parenting Rights For Gay And1673 Words Ã |Ã 7 Pagesmany arguments are cited to prevent gay couples from enjoying equality, these arguments ultimately condense to concerns rooted in homophobia. Opponents of the LGBT community contend that same sex parenting contradicts the natural order of the world, subjects children to unnecessary societal stigma, and that the state has a right to favor heterosexual norms. However, these concerns are either unfounded or unjustly infringe on the rights of gay and lesbian couples. Consequently, there is no reason to
Question: Discuss about the Fraud Resistance and Detection. Answer: Introduction In this the introduction is given about the DIPL, it is an Australian based company. The company start the work of printing. In addition to this companys financial statement is being examined to assess the ratio and to verify the faithfulness of the statements. In this Company will discussed on some other factors such as inherent risk factor and other factors such as to impress the shareholders by doing some manipulation in the financial accounts of the company. In this DIPL have to follow the analytical procedure so by the help of this procedure difference coming in financial data from last years can be easily examines with this analytical procedure. In addition to this with the help analytical procedure examines of ratios can be done on the company. In this report financial statement and examine of ratios of the company of last three years has been discussed below:- Statement for analytical analysis (presenting calculation of ratios) Computation of ratio analysis Liquidity ratio 2013 2014 2015 Current ratio 1.424851323 1.46655925 1.500731379 0.017751573 Quick ratio 0.82797619 0.944834334 0.847272997 0.007768664 Working capital 16,05,938.0 23,88,900.0 32,03,429.0 0.331580049 Profitability Ratios 2013 2014 2015 Operating Profit Margin 0.100977727 0.089047255 0.08898715 -0.039581594 Net Profit Margin 0.068957968 0.060779639 0.06838972 -0.002746837 Return on Capital Employed 0.4 0.3 0.2 -0.160459244 Return on Equity 0.257834973 0.212484827 0.24261746 -0.019673454 Return on Total assets 0.182458623 0.144075478 0.113667738 -0.125673945 Debt equity ratio Capital structure ratio 2013 2014 2015 Debt- equity 0.413114754 0.474816041 1.134444326 0.582025183 Interest coverage ratio 40.94205904 40.1257067 4.78608308 -0.294367022 Efficiency ratio Efficiency ratio 2013 2014 2015 Receivable turnover ratio 11.08401323 9.2532887 Creditor turnover ratio 12.68542199 11.23585229 Inventory turnover ratio 12.83396414 10.75765974 Assets turnover ratio 2.614942828 2.066946288 In this report we will discussed about the many changes has been calculated of the financial data of company from last two years. To be more profitable, the company has to change their plans and strategies and also have to make some changes in another process(Well, 2017). The new variation of the company also leads the company from the front for holding the share of the market in the share market. In this case study of the company various ratios is been examined on the company, financial factors are being measure after examined due to changes have being done by the company. In this new factor is introduce knows as liquidity ratio by the help of this ratio there is increments of 1.77% in company current ratio. The big factor of increments in current ratio is, high turnover of the company in last years. Due to high turnover of the company working capital of the company will raise automatically. The effect of this the present working capital was 16, 05,938 AUD it has been increased by 32, 03,429 AUD in year 2015.In addition to this by introduce of the quick ratio company easily managed the liquidity and also managed the capital structure of the company properly and fulfil the various types of requirements of the company. The company introduce the profitability ratio which is used to measure the profit of the company but from last year it has been measured that profit is reducing because of the changes made by the company for the internal and external users. It has been noticed that there is reduction of 3.95% of operating profit margin in the year 2013 and the rate of operating profit margin in present is 1.009% in the year 2015 the rate is estimated as .88%. Due to this the financial condition of the company has gone down it has been effect by the some related factors of the profitability ratio. It has been notice that measurement of the profit of the company is decrease and it can be shows with the help of ROCE, return on total asset ratios, ROE and Net profit margin. In addition to this, introducing the capital structure ratio and efficiency ratio which helps the company for the growth and performance of the company( Hoelzer, 2011). The company follows the capital structure ratio from last two years and due to effect of this there is increment of 58.20% in debt equity ratio. The reason behind the changes made in the debit equity ratio is due to differences in the liabilities and assets of the company from last two years. There are the various ratios related to profitability ratio some of these are discussed below-: Assets turnover ratio, receivable turnover ratio, inventory turnover ratio, efficiency turnover ratio, Creditor turnover ratio and receivable turnover ratio by the help of these ratio company growth and performance can be examine with the help of these ratios and working capital is also examines with the help of these ratios( Iverson, 2013). In this case study, it has been mentioned that because of the modification is done in the business strategies and plans, functions, and operations etc. due to this many changes have been done with the help of ratios. Due to this, it has become the difficult job for the auditors to examine the changes and act on them. It has been examining that changes have been occurring due to mistake and inaccuracy made by Jay and associates( DeGeorge , 2014). It became the duty of Stewart and Kathy to find out the errors and frauds and act on them straightway. Stewart and Kathys is the new client of DIPL, and it is a duty of auditor to examines the risks elements of company and it is a duty of auditor to solve the risks elements and having the abilities to take a decision on risks elements and also have the capabilities for taking the healthy decision for the company( Handsworth, 2012). After study the company report, it has been noticed that company is facing the several problems by inherent risk factors. Inherent risks factors are discussed in details such as:- Intentional Misstatement The inherent risk factor of the company is discussed in details such as:- In this accountant makes the financial statement of the company, without considering to any accounting principles which states that there should be a proper guideline and the rules and principle for preparing the financial statements shall be followed( Fernando, 2012). Mostly accountant are involved in the frauds activities while preparing the financial statement of the company accountant do the frauds in this. In this case, study after examines the DIPLs report, it has been noticed that increments are done on revenue in last year, in addition to this some other factors also represent the growth of the company. According to this company, profit is still less( Hoelzer, 2011). This factor has been taking place, the reason behind this is paying the high tax return to the government of Australian, it happens due to the high profits. Due to this company is involved in the frauds activates they decrease the profit of the company to pay the less tax to the government of the Australia and shows the low profit. This fraud activates can be done by the company by doing the false transaction so that the profit can be decreased. In this case study, it examines the some ratio that the impressive performance and growth of the company, it may be possible only when these facts are shown in the financial statements by the result of this stakeholder of the company may get impressed and they can invest more in company and it can be profitable facts for the company( Fernando, 2012). So companys interest charges have been increased by high rates these types of activities has been including in the frauds activity so the effect of this increase the interest rate charges results of that massive amount of loan. With this there is complexity has been done in the financial statement of the company. In addition to this, the rate of depreciation has been increased. Some other factors are mentioned such as high salaries has been given to the employee which is not necessary. Another reason of inherent risk factor for DIPL, is that wrong statement has been done in the books of accounts by the auditor. To avoid the inherent risk factor company have to avoid the all frauds activates and other some facts so that by avoiding these factors a company can achieve their objectives and works on their growth and performance of the company. International and domestic reporting In addition to this, business of the company can easily managed at domestic level and individual business can easily be managed by the company in Australia. In addition to this to do the business at international level company have to follow the principle and rules of IFRS and GAAP and also follows the all the requirements related to this process. Following the general accounting`s rule and standards could facilitate the company in owing favour of huge investments by FDIC. Beside this, getting huge amount if investment could support the company in resolving several issues. It has been mentioned in this case study it shows that rules and regulation of the general accounting and the guideline does not follow as a result of this appropriate manner is not followed by them in preparing the financial statements( Thibodeau Freier, 2013). This may result in the rise in non-compliance risk for DIPL. In this report, it examines that it is bestial for the company to follows the accounting stan dards, rules, and regulation in an effective manner while preparing the final financial statements. In this report of the company some factors are examined, which represents the misstatements in financial statements to measures the cause of risks. Some of the factors and cause of risks are as follows:- Interest amount- Company`s amount of interest in year 2013 was AUD 84379.0; in contrast to this, 8089038.0 AUD was the interest amount represented in year 2015( Thibodeau Freier, 2013). The variation in interest amount of last two year was 285.87%. In perspective to the loan taken by the company could be determined as this loan amount was merely taken to maintain the liquidity position as well as capital structure. In this report, it has been examined that huge amount of interest is still high and due to this company have to pay the high amount of tax to the Australian government( DeGeorge , 2014). There has been increment in the company`s revenue in previous year, which can be a cause for DIPL to reimburse high tax of return to the government of Australia. In order to not pay the tax, company might have presented the amount of interest as higher as to decrease the amount of profit into the final statements of company. Debt to equity ratio- Assessment of DIPL`s Debt to Equity ratio is being done. The debt to equity ratio, of company was 0.47 in 2014, whereas increment of ratio was 1.13 in year 2015. In this there is not Hugh amount is required to start the new projects. The amount is shown to disturbed the stakeholders and government and other stakeholders decisions( Albuquerque, 2010). Identification of key fraud risk factors The financial factors depicted from the case study are analysed by the auditor to identify the factors which are interrelated to the practice of fraud activities. Several process of the company are being studied such as- e-book revenue process, cash receipts, inventory and purchase, printing process and the process related to finance department; besides the inherent risks factors were also considered by the auditor(Well, 2017). The information is being examined by the companys financial statement and from BODs meeting and the companys new financial decisions( Hoelzer, 2011). Companys also examined the auditors so that auditors can do the frauds in while preparing the final statement of the company. In this company have to pay attention tows the works of the auditors while preparing the financial statements of the company. The company has to follow some various facts so that profit margin ratio of the company can be examined. Conclusion Analysing the whole report, supports in reaching at a conclusion, that unethical activities as well as the fraudulent practices were carried out by the company. These practices were being carried out to put positive impression on the company`s stakeholder, as by portraying the financial statement in such a way that represented the effective financial condition of the company. For this aspect, the accounting standards, rules and principle were also being neglected or not followed. In order to make impression on the shareholders or investors, the company indulged in unethical practices and fraud which could be a reason that lead to inherent risk. In addition to this inherent risk factors has been solved by not doing the frauds activates so that auditors can prepare the final statement of the company without doing any frauds activates. In this auditors have to follow the rules and principle of the general accounting so that the proper accounting can be done in the companys financial sta tements. In addition to this, the job of the auditor is to find out the errors and frauds and not involve in the frauds activities of the company.