Keys to College Success Essay Example

Keys to College Success Paper Keys to College Success written by Sheila Akers, college success can be achieved in four simple steps if they are all done together and on a normal basis. First, students need to manage their time wisely. They may create a calendar then mark Important dues dates of projects, tests, meetings and other significant Information on it. They can also set aside a weekly study time set aside for each lass. In that time they can study and do work on one subject at a time. Another thing students can do to manage their time Intelligently Is using a dally or weekly to- do list to accomplish their work ATA good pace. Second, students need to attend class and take notes. Students should attend class faithfully and not to miss one day of that class. They need to take a lot of class notes during lectures, and use abbreviations to take notes quickly. Looking for signals of importance is a key part in taking notes, which also makes note taking a little easier. We will write a custom essay sample on Keys to College Success specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Keys to College Success specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Keys to College Success specifically for you FOR ONLY $16.38 $13.9/page Hire Writer After taking notes, they should be reviewed as soon as possible. In doing this it makes it easier to understand and to absorb the information right away, so it would not be forgotten. Third, students should use the PROW method to study their reading assignments. First they should preview the reading. Students should consider the title, read over the first and last paragraphs, note heading and their relationships in the reading. Next, while students are reading the material, they should mark important parts that will help them in the future to studying. They should take time to read it through from start to finish. After that, students should also write study notes that are clear to read and in their own words. By doing this it makes it easier for the student to comprehend what they are reading. Last, students should recite their ideas in their notes by writing in the margins of the text. This makes it a little simpler to remember key points and main ideas of the text. Last, students should take responsibilities for their own studies. They need to realize that to achieve their career goal, they need to take responsibility to make time o study. They have do want to do well, want to be successful and to study for each class. If students take charge of their life and their future, they will realize that the final key to success lies in their own hands and hearts. By bigness mark important dues dates of projects, tests, meetings and other significant information on it. They can also set aside a weekly study time set aside for each thing students can do to manage their time intelligently is using a daily or weekly to- do list to accomplish their work at a good pace.

Physician Assisted Suicides essays

Physician Assisted Suicides essays Euthanasia. . ., Specifically, Physician Assisted Suicides. . . Imagine yourself suffering a debilitating disease, such as cancer, of which there is no cure. Imagine the disease spreading through your body and producing pain, so severe, that there is no drug to stop it. The medical doctors have all told you there is nothing more they can do. All that is left is for you to lie dying in a hospital or home and rithing in pain. Given these circumstances, would it comfort you to know you have a choice in how much pain you want to suffer and when YOU want to end it all? Im talking about Euthanasis. . . Euthanasia is the act of taking ones life, either passively (by quitting eating or drug/alcohol abuse) or actively (. (DEFINE) The simple . . . . . . .. Specifically, physicians assisted suicides. Suicide is legal in all 50 states. Meaning, one cannot be prosecuted for taking their own life. Yet, Physician assisted suicides are illegal in all but one state, Oregon. Public opinion for Physician Assisted Suicide is overwhelming in favor allowing the patient the right to have a doctor end their life. A Gallop poll, conducted in April, 1996 and again in June 1999, found that 75% and 76% respectively of adults in this country favor allowing doctors to end the lives of the terminally ill, upon request from the patient. However, in 1997, the Supreme Court struck down the constitutional right of all Americans to assisted suicides. Physician assisted suicides in the United States should be a legal right for all Americans and protected under the constitution. Id like to walk you through what the pro-life proponents believe and then identify, what I believe, would ensure a physician assisted suicide program should entail to ensure som e type of integrity. I think with specific guidelines, patients should have the right to choose and medical doctors should be allowed to assist the terminally ill to end their life. I be...

Accounting Information Disclosure and Auditing

Accounting is the compilation, regulation and arrangement of financial data to ensure efficient decision-making. It often comprises of external auditing, tax counsel and tax return preparing, fiscal and administration consulting, and industrial services. Accountants look into the processes businesses take in to track their revenue and fiscal resources on time. Their responsibilities are more than the basic generic assumptions; they take care of expenses and effectiveness results of novel technologies, alongside getting hold up in processes of mergers and acquisitions, quality controlling, usage and development of data systems to record fiscal effectiveness, taxation strategies and medical care benefits management. The main responsibilities of an accountant are to make sure all the financial records are prepared and examined accurately and that taxes are paid appropriately and timely. It comes in the job role of accountants and auditors to carry out overviews of the economic functions in business so that it can operate effectively. The same service is provided by them to individuals, providing assistance to them in creating plans of action to ensure enhanced financial welfare (Kaplan & Atkinson, 2015). In this project report, observances would be carried out about the auditor relevancy and enhanced activities so that a progressive future can get situated. The report would specifically cover literature on the issues in financial statements auditing faced by auditors and accountants face. The methodology section would discuss the procedure in which the project would be carried out with the collected information. The findings section would go over the collected information and analyse them in the discussion section in light of the reviewed literature. The conclusion would address recommendations, prospective for further research and certain limitations of the current one. Accounting is a critical learning and essential variable of the market economy. This data is the introduction of budgetary and cash related structures of the countries and expect a fundamental part in supervision to make the responsiveness and enlightenment in the economy. The high measure of deception in which accountants and auditors, executives or authority masters are incorporated, provoke to a couple of ambiguities about reliability and trust of master accountants. The rule issues in accounting calling are the prohibitively favoured angle of a genuine survey that official auditors have it and moreover, the responsiveness as the essential of this select ideal position is also fundamental. By the method for its transcendent segments, the calling as self-administration, uprightness and keeping clear focal points guarantee the specific preferred standpoint. The relationship between these parts and master direct is the guideline factors of a substantial segment of the responses at wo rk in the midst of the past 30 years. In the 21st century, accounting occupation is poor upon good issues and ethics; however, this case is addressed by the control makers, authorities, examiners and stockholders (Christensen, Baker, & Cottrell, 2014). With confusions in both government and private divisions, the commitments of auditors got the opportunity to be expanded. These complexities were met with defilement, a critical part of making economies thusly undermining the independence, respectability and objectivity of the auditors. Consequently of the development in the level of business activities, both in the all-inclusive community and private parts, it is right now required by statute that activities of managerial and corporate business affiliations be audited. The consequences of this essential is to ensure that those depended with resources are viewed as accountable. Auditing in this way ensures accounts and records of affiliation show an honest to goodness and sensible view. Auditors do this via cautious examination of the books of accounts of associations and to insist whether there is fitting support and endorsement for every trade (Gupta, 2015). Given the vast size of recent accounting shames and their stunning outcomes for authorities and budgetary pros, it's not astonishing that the organization and general society expect that the concealed issues are debasement and fault—corrupt accountants distorting numbers to secure also tricky clients. However, that is only a little part of the story. Bona fide accounting issues have since a long time back tormented corporate audits, routinely provoking to huge fines for accounting firms. A segment of the oversights, surely, are the eventual outcome of deception. Regardless, to credit most missteps to consider debasement is trust that the accounting calling is flooding with scalawags—a conclusion that any person who has worked with accountants knows is untrue. The more significant, more poisonous issue with corporate auditing, as it's by and by practiced, is its shortcoming to unaware inclination. On account of the often subjective nature of accounting and the tight asso ciations between accounting firms and their clients, even the most genuine and fussy of auditors can inadvertently distort the numbers in ways that shroud an association's real financial status, in this way beguiling theorists, controllers, and as a less than dependable rule organization (Henderson et al., 2015). Point of fact, even obviously frightful accounting shock, for instance, Andersen's audits of Enron, may have at their middle a movement of unwittingly uneven judgments rather than a consider program liability. It is relied upon to handle practices and controls that see the nearness of slant and direct its underhanded effects. At precisely that point would we have the capacity to be ensured of the relentless nature of the budgetary reports issued by open associations and affirmed by professional accountants. The point and goal of this review is to dissect that importance of auditors and enhanced exercises so that future development happens. In this changing and quick moving worldwide environment, this is vital to dissect money related accounts by the auditors. It helps in accomplishing the objectives and goals set by the association legitimately. An auditing is a standout amongst the most conspicuous profession alternatives accessible for the understudies of accounting. Accounting and audit given effective part in business are considered by various gatherings from the past. This getting back to backpedals to the early individual human progression. In actuality, when trading was started, recording the trades and declaring was mulled over. In outdated community foundations, obligation and assets of government were kept up. The shock of budgetary coercion and fall of some different associations exhibited that watching the appropriate controls are not acceptable in master commitments. Capable accountants other than watching the appropriate controls should be centered on master ethics (Bebbington, Unerman & O'Dwyer, 2014). Research exhibits that the use of standards and great auditing it is solidly related to the audit cost setting and the forcefulness of the audit promote by cognizance of the regard included auditing. Appropriately generally financial crisis many issues about the relevance of the audit and the trust in the audit calling have raised. Auditors in their work equal number of specific techniques that depend on after masterminding, resources, standard and national establishment application that ought to be finished nearby his master judgment. Auditors must game plan and perform audit techniques to have enough number of affirmations to give a reasonable supposition about his client. The measure of sufficient audit work is the measure of the quality and measure of audit affirmation, including peril organisation and examination of eventual outcomes of audit frameworks (Caskey, 2013). Corruption hinders the nature of audit administration and debilitates the foundations of good corporate administration. Corruption is a tumor which assaults the structure of the general population and private divisions. Corrupt practices are purposeful acts submitted with a view to giving, tolerating and requesting leverage conflicting with authority obligation and the privileges of others or the mishandle of open power for private pick up. Corruption happens as gift, kickbacks, commissions, or different advantages without leaving any follow in the official records. A situation that is loaded with corruption represents a great deal of difficulties to the auditing calling. Most chiefs of organizations working in corrupt situations cook the books to dupe the financial specialists and accumulate riches to themselves to the hindrance of the asset proprietors. In a comparable improvement, corrupt government authorities in many services, offices and organizations enjoy arrangement of misbe haviors to fitting open riches to themselves for self-protection. These corrupt practices abruptly militate against the work of an auditor in this way whittling down the dependability and significance of audit report and by suggestion lost trust in the auditing calling (William, Glover & Prawitt, 2016). Related to the issues, the Financial Accounting Standards Board (FASB) prescribed that the organisation report should fuse bits of knowledge about going concern, and in later activities, the FASB based their thought on the importance of changes on the going concern start of accounting. At an overall level, the International Accounting Standards Board (IASB) is at this moment required in a wander with the objective of clearing up the disclosure necessities about the assessment of going stress in IAS. A presentation draft was dispersed in March 2014. Other new proposals consolidate a redesign of the audit report; with a particular ultimate objective to extend, the level of revelation gave by the inspectors. This consolidates a specific enunciation on whether the usage of the going concern preface of accounting, by the organisation, is appropriate (IAASB, 2014). The International Audit and Assurance Standards Board (IAASB), the controlling gathering of International Standards for Audit (ISAs) has been incorporated, in the latest years, in a method of illustration of investigating benchmarks, by focusing on survey uncovering and survey quality. The 2009's â€Å"Clarity Project† was propelled with the point of enhancing clarity and quality in all ISAs. The change proceeded in 2011 with the discussion paper â€Å"Enhancing the Value of Auditor Reporting: Exploring Options for Change† and in 2012 the IAASB published the invite to observe, â€Å"Improving the Auditor’s Report†. The latest work of the directing body has been the 2013 welcome to remark with the title â€Å"Proposed New and Revised International Standards on Auditing. An invitation to comment†. Evaluators' professional judgments, close by master doubt, are essential parts for great surveys. The expression "professional scepticism" is largely used yet may mean unmistakable things to different affiliations and individuals. The controller should not acknowledge that organisation is neither authentic nor misleading. Professional scepticism is portrayed in the ISAs as a perspective that fuses an investigating mind, monitoring conditions that may indicate possible misrepresent because of ruining or deception, and an essential assessment of audit affirmation. ISAs unequivocally require the investigator to orchestrate and play out a survey with professional scepticism seeing that conditions may exist that cause the money related response to be substantially misquoted (Tepalagul & Lin, 2015). Professional judgment is a method used to accomplish an especially mulled over conclusion that relies on upon the relevant facts and conditions available at the period of the conclusion. A focal part of the strategy is the commitment of individuals with sufficient learning and experience. Professional judgment incorporates the unmistakable verification, without slant, of sensible decisions; like this, attentive and target considered information that may have all the earmarks of being restricting to a conclusion is basic to its application. Additionally, both professional scepticism and objectivity are essential to the method and to accomplishing a fitting conclusion (). This has come when the cash related organisations region is regrouping after what has been to a great degree testing period for the business general (Collings, 2014). The part of the ensured auditor turns out to be logically under the spotlight of the current overall fiscal turbulence. It is central that the accountancy calling reexamines the piece of audit and assertion, and considers accommodating, reasonable ways which both can upgrade and continue profiting associations, the economy and society in the 21st century (). For each circumstance, the audit admonitory gatherings and free head of basic associations, have a particularly fundamental part to play in foresting the conditions that reinforce audit quality. There are in like manner desperate circumstances for the audit to crush, for instance, oversight of auditors, audit charge, individual fiscal interest and business relationship between and audit practice and an audit client. (Gendron & Power, 2015). It is comparably imperative to have a true blue view and perception of the market and perception of asserted auditors in the country, where control of statutory and essential benchmarks of the issues in the audit business and colossal risks had been considered to accomplish shared destinations. Audits in the monetary circumstances, when the audit clients (substances) need to restrain the costs, including the cost of the audit organizations, is a great test for audit takes a shot at with respect to remuneration for audit organizations, to meet the yearnings of the client and meanwhile to allow to perform reasonable audits according to Clarified International Standards on Auditing, and furthermore getting advantage. This condition makes the current auditing sharpens study the models of the present costs set for the audit organisations and investigating the existing norms of the audit method. The clients that have an audit are looking for regard included audits; which can allow auditors to finish confiding in the market and with no attempt at being subtle premium. To ensure practical change and advancement of the audit practices, audit firms need to take off subjective enha ncements in making the audits all the more convincing and viable and upgrading the correspondence with the clients, while meanwhile totally meeting the necessities set by authorization and models. Furthermore, current situation in the auditor sharpen places and work requires higher costs for audit quality and unmistakable audit, and over control keeping an eye on and furthermore surveillance from the authorization and national government part that is generally due to the 2007 to 2009 cash related crisis and high danger security costs, considering the credible examples (Andrews, 2015). Auditors may go over circumstances, amid their examinations, which bear a resemblance to corruption. Since examination requires diverse benchmarks and aptitudes, the auditors can't get into the matter of exploring an associated case with corruption. Be that as it may, they can forward concentrates of their reports to examining offices for further test. When contrasted with auditing, examination is an alternate region of oversight. In any case, auditors can assume a fundamental part in helping the offices in charge of examination against asserted instances of corruption (Jacobs & Cuganesan, 2014). The examining organization could be an interior element, some hostile to corruption commission, police, legal or a particular body for a super corruption case. The examination might be started on a grumbling from a resident, representative, auditor or a boss in an association. Inner auditors for the most part have more enhanced and definite learning of operations in various parts of the asso ciation than the exploring organization staff that might be conveyed just for a specific case. The inward auditors can help the exploring staff in translating different tenets, in clarifying different practices, in sharing a portion of the classified data that they may have or examining specialized points of interest of operations. The interior auditors can pinpoint territories of intemperate cost and weaker controls which can help the examining staff in distinguishing corruption (Modugu, Ohonba and Izedonmi, 2012). Methodology is a part of research that deals with various sorts of techniques and processes that are related to the research directly. It has been described by Crowther and Lancaster (2012) that research methodology is a pondered approach towards driving the full research handle in a suitably exact and composed way. The methodology of research largely adds to the impression of the particular strategies of the research strategy. In this way, the research strategy can be considered as a sorted out system of research. The research approach is another huge strategy, which decides the perspective of the entire audit. There are two different sorts of research methodologies, which are deductive approach and inductive approach. In an inductive approach, a researcher begins by social event data that is related and short time scans for cases in the data, endeavouring to develop a theory that could clear up those illustrations. They start with a course of action of observations, and subsequently they move from those particular experiences to a wider game plan of proposals about those experiences. So to speak, they move from data to theory or from the specific to the general (). The deductive approach focuses on adequate testing of the research hypothesis that would dismember the profitability of research theory. The researcher starts with a social theory that they find persuading and after that tests its recommendations with data. That is, they move from a more deep level to a more specific one. (). Most research design can be detached into three distinct characterizations: exploratory, descriptive and causal. Each fills the other side need and should be used as a part of certain ways. In the review world, specialist of each one of the three can incite to sounder bits of learning and more important quality information. The back and forth movement research work is furthermore revolved around finding the clearest disclosures as to the research issue. In this particular condition, striking design solely offers the opportunity to survey every piece of research work in a great style (Pickard, 2013). Research frames require different forms of data and is done by primary and secondary data (Fink, 2013). Primary data are seen as those data that has been amassed from the respondents of the survey. They are amassed with the help of gatherings, surveys, audits and similar methodologies. It is seen as a significant and incredibly profitable system for the perception of the present financial circumstance. Organised correspondence with the respondents even assists in perceiving any issues that should be recovered to fulfil advance change. On the other hand, secondary data is suggested as the data that are appropriated as books, journals, online diaries or locales. A researcher must have both primary and secondary data. Secondary data can be amassed with the help of a book's observation or examining, or from a journal or correlated destinations (O'Leary, 2013). These sorts of data help researchers in getting a handle on the real thought of the point (Palinkas et al., 2015). The study is projected to examine the issues in auditing of financial reports and what are the possible ways to solve it according to standards. To guide this theme, secondary data has been gathered. The research was driven using two systems: (i) inclusion-exclusion criteria, and (ii) keyword search strategy Inclusion-Exclusion Criteria: Inclusion criteria are the characteristics of the substance that are key for their sharing. Obviously, evading measures are the properties of an article that summon their release as materials (Lin et al., 2013). The following table demonstrates the inclusion-exclusion criteria followed in this research. holding one or more key related expressions or themes from Australia, Europe, United States of America and the United Kingdom, focusing mainly on Australia substance from developing countries Table 1. Inclusion-Exclusion Criteria For this review, 20,000 articles, magazines, books and journals have browsed the records. Out of that, thirty-two were used for referencing. Keyword search strategy: Keyword search strategy is a convincing technique of taking after related data regarding any matter (Robson & McCartan, 2016). The three degrees of arranging a catchphrase look approach are: Representing the issue: It concentrates on answering suitably to the important focuses of the investigation   Selecting catchphrases: It oversees choosing terms that relate to the fundamental importance of the subject. In this review expression like "auditing", "financial reports", "accounting", "accountants† and â€Å"auditors† and so on were used. Taking a database: Databases are utilised for accumulating data and reports concerning a particular point subject. For this review government databases, yearly reports, diary articles thus on were used. The auditor has an obligation to organize and play out the audit to get sensible assertion about whether the budgetary enunciations are free of material misrepresent, paying little respect to whether achieved by mix-up or distortion. In perspective of the method for audit affirmation and the characteristics of deception, the auditor can gain sensible, yet not add up to, assertion that material misrepresentations are perceived. The auditor has no commitment to organize and play out the audit to secure sensible affirmation that misrepresentations, paying little respect to whether brought on by misstep or distortion, that are not material to the budgetary announcements are perceived (Coleman, 2015). Given that professional accountants don't agree with the changed cravings of their part, and the purposes of imprisonment on the auditor's possible part in controlling deception, distinctive examinations in the expectation and area of corporate blackmail should be discussed. These consolidate authoritative controls, delegate screening, lawful accounting, and others. Researches have exhibited that most affiliations have the best center setbacks per capita occasioned by degenerate practices. The primary clarification behind this is on account of internal controls are less exceptional and stringent in humbler affiliations (Barton & Bruder, 2014). To fight the issue of blackmail, a basic segment in avoiding theft is strict inside controls, segregation of commitments, and parcel of limits. For example, direct frameworks, for instance, not letting the individual composed work the checks oblige the bank declaration, not allowing the tolerant office to keep up physical stock records, not letting the individual beginning the purchase organize bolster the portion, and not letting the individual keeping up the staff database in like manner issue back checks, may help disengage incongruent limits inside a business. Along these lines, internal controls may be sustained and coercion halted by division of limits (Rate & Rate, 2016). Another part to fight blackmail is adequate laborer screening. Regardless of the way that this declaration may show up extremely clear, an awesome prompt to take after to restrain the threat of distortion is to obtain reasonable agents. There are various affiliations invest huge energy in pre-work screening. These screening tests fuse lie identifier and medicine tests and fingerprinting of laborers. Through adequate individual confirmations of information on resumes and applications, a business can bring out basically more information and make sense of whether the principal information is correct (Rate & Rate, 2016). A third fragment to preventing blackmail is making a business circumstance that abatements the clear need of an obliged specialist to submit distortion. This environment fuses making open and solid correspondences for getting, surveying agent execution, and assessing specialists for progression. These components, close by controlling activities and agent headway attempts, may lessen the clear need of a laborer to submit blackmail. Finally, two or three additional parts to business distortion neutralizing activity consolidate setting up a hotline whereby related agents can report shocking lead, having a strange state specialist study unopened bank declarations month to month, developing a made code out of ethics, and guaranteeing organization level laborers are great illustrations. Regardless of the way that these additional practices may not seem, by all accounts, to be basic, they help develop the tone inside the working environment and may help forestall fake activities (Rate & Rat e, 2016). Auditors should have the ability to guarantee and prevent ponder lead and exercises that undermined the will of the all-inclusive community, abuse of open resources and activities that undermine accountability and straightforwardness. This customarily incorporates ensuring that the right kind of controls is set up. Auditors must have a zero strength of debasement and should decrease uncalled for portions each year that result from coercion, misuse and portions botches. This would incite to progress in building our economy. Extortion and corporate wrongdoings have extended essentially over the span of the latest ten years, and professionals believe this example is most likely going to continue. The cost to business and the all-inclusive community must be surveyed, a similar number of wrongdoings go unreported. To fight deception and professional wrongdoing in associations, a ponder effort must be connected by the organization of the business, the outside auditors, and by all delegates of the business. Everyone must comprehend that coercion is not an innocuous wrongdoing. The cost of coercion and theft are shared by all through higher costs and lower corporate advantages. Through adequate inside controls by organization, better working environments for delegates, more stringent essentials for outside auditors, and codes of ethics for agents, everyone can start to fight fakes and defalcations inside corporate world. AASB, (2014). Professional scepticism and audit of financial statements. Foreword from IAASB Chairman. 16 pages. Retrieved 8 February 2017, from https://www.ifac.org   Andrews, C. (2015). HR Performance Auditing: An Australian Story. Barton, H., & Bruder, N. (2014).  A guide to local environmental auditing. Routledge. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Caskey, J. (2013). Discussion of â€Å"The Economics of Setting Auditing Standards†.  Contemporary Accounting Research,  30(3), 1216-1222. Christensen, T. E., Baker, R. E., & Cottrell, D. M. (2014).  Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Coleman Sr, L. B. (2015).  Advanced Quality Auditing: An Auditor’s Review of Risk Management, Lean Improvement, and Data Analysis. ASQ Quality Press. Collings, S. (2014).  Frequently Asked Questions in International Standards on Auditing. John Wiley & Sons. Crowther, D., & Lancaster, G. (2012).  Research methods. Routledge. Fink, A. (2013).  Conducting research literature reviews: From the Internet to paper. Sage Publications. Gendron, Y., & Power, M. K. (2015). Research Forum on Qualitative Research in Auditing.  AUDITING: A Journal of Practice & Theory,  34(2), 1-2. Gupta, A. K. (2015). Emerging Issues In Accounting.  Asian Journal of Multidisciplinary Studies,  3(11). Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015).  Issues in financial accounting. Pearson Higher Education AU. Jacobs, K., & Cuganesan, S. (2014). Interdisciplinary accounting research in the public sector: dissolving boundaries to tackle wicked problems.  Accounting, Auditing & Accountability Journal,  27(8), 1250-1256. Kaplan, R. S., & Atkinson, A. A. (2015).  Advanced management accounting. PHI Learning. Lin, J. S., Olson, C. M., Johnson, E. S., Senger, C. A., Soh, C. B., & Whitlock, E. P. (2013). Inclusion/exclusion criteria. Modugu, P. K., Ohonba, N., & Izedonmi, F. (2012). Challenges of auditors and audit reporting in a corrupt environment.  Research Journal of Finance and Accounting,  3(5), 77-82. O'Leary, Z. (2013).  The essential guide to doing your research project. Sage. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research.  Administration and Policy in Mental Health and Mental Health Services Research,  42(5), 533-544. Pickard, A. J. (2013).  Research methods in information. Facet publishing. Rate, B., & Rate, H. (2016). Issues and Recommendations.  Group,  3(124.00), 65-20. Robson, C., & McCartan, K. (2016).  Real world research. John Wiley & Sons. Tepalagul, N., & Lin, L. (2015). Auditor independence and audit quality: A literature review.  Journal of Accounting, Auditing & Finance,  30(1), 101-121. William Jr, M., Glover, S., & Prawitt, D. (2016).  Auditing and assurance services: A systematic approach. McGraw-Hill Education. Anderson, U. L., Gaynor, L. M., Hackenbrack, K. E., Lisic, L. L., & Wu, Y. J. (2014). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit: Participating Committee Members.  Current Issues in Auditing,  8(2), C1-C7. Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem.  Qualitative Research in Accounting & Management,  11(2), 146-164. Bowen, S. O. N. G. (2014). Contradiction between accounting information disclosure and auditing supervision.  Journal of Liaoning Technical University (Social Science Edition),  2, 012. Cannon, N., & Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field.  The Accounting Review. Chatfield, M., & Vangermeersch, R. (2014).  The history of accounting (RLE accounting): an international encylopedia. Routledge. Knechel, W. R., & Salterio, S. E. (2016).  Auditing: assurance and risk. Routledge. Lennox, C. S., Wu, X., & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality?.  The accounting review,  89(5), 1775-1803. Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.  Auditing: A Journal of Practice & Theory,  34(2), 147-165.

Global economic environment &marketing Essay Example | Topics and Well Written Essays - 1500 words

Global economic environment &marketing - Essay Example Secondly, the fact that there was emphasis on the achievement of fairness rather than focusing of liberalization of trade also resulted in disagreement among member states. The fact that certain nations had bargaining power over others and this power was being shifted to other member countries caused a rift between members. Some of these issues reflect on the case study. For instance, one of the guidelines of the organisation was fairness. However, countries usually want to maintain the bargaining power over others irrespective of the fact that globalization has resulted in change and new markets where countries which were not major players in the past are currently significant players in the market. 4.2 In the international market, free trade cannot be fair. This is as a result of the fact that each country wants to protect its indigenous business establishment thus governments end up providing an added advantage over other business organisations in the international market (Salvato re, 2012. For instance, countries such as the United States of America are known to offer subsidies to farmers in order to give them an upper hand in the import and export sector. Question Five 5.1 Various a factors contributed to the economic crisis in Thailand to spread to other south East Asia countries making it a contagion. One of the major factors that contributed to this is that most of the respective governments in the region did not deal with the increasing balance of benefits in turkey, overheating pressures the stock market and property bubbles early enough. The fact that pegged / fixed exchange rates went on for too long was also a major contributor since it resulted in a false sense of stability that encouraged firms in the region to lend huge sums of money to those in Thailand. Finally, the fact that financial markets in the region were not regulated and supervised at the time was also major contributor 5.2 Countries in the region would have been able to prevent such a crisis if they implemented certain policies. Firstly, more supervision and regulation would have helped in ensuring that balance deficits that were present would not have risen to that level (Jackson, 1999). Secondly, countries in the region should have come up with measures that would ensure that stock market and property bubbles could be withstood since they would have been forecasted. Finally, the region would have adopted exchange rates that were not fixed. They would allow the exchange rate of currencies in the region to be determined by the forces of demand and supply. This would have helped greatly since a fall in the Thai baht would indicate something was wrong. Report Introduction There are various indicators that are used to determine the economic position in which a country or a region is in. Such indicators are instrumental in policy and decision making especially for business establishments that operate internationally. Such companies are able to determine if their bus iness ventures will be successful by evaluating indicators such as GDP. This part of the paper will focus on how different indicators have affected particular regions and how they are interpreted by an organisation Gross domestic product (GDP) is an indicator in macroeconomics that is used to measure the economic state of a country. It is the value of all goods and services recognised officially produced within a specific country in a stipulated period. In general, it is used to determine

Final ex - short answer questions Assignment Example | Topics and Well Written Essays - 750 words

Final ex - short answer questions - Assignment Example 2) Budget deficits lead to high interest in the, which in turn reduces the net foreign investment. The reduction in the net foreign investment increases the demand of dollars due to reduction in dollar supply. This makes the E to appreciate in value and reducing the value of NX. 2) The Fed should conduct a policy to stabilize the production of goods and services. In this case the fiscal policy should have aimed at stabilizing the production. The policies should ensure that the prices dont adjust immediately. For an economy in recession, the Keynesian takes the cation of stabilizing output by the use monetary policies and fiscal policies. They believe that the government should take the place of restoring the economic order, but not the private sector. They believe that expansive monetary policies will create employment and fiscal policies will avail more money for lending hence investments and economic order. The classicalists advocate for keeping in order the supply factors to bring economic growth. They emphasize on improving the supply side of production so as to achieve economic growth. In this case the factors of production such as labor and capital should be increased, hence increasing the level of output. They emphasize on the use of market sources to stabilize the economy. Increase in domestic production will lead to large exports, hence export earnings and a favorable balance of payments. The monetarists advocate of growing the supply of money at a low constant rate, in order to maintain the price relatively constant. Emphasize that fiscal policies such as increasing the spending by the government will lead to increased interest rates. The fractional reserve banking was to be blamed for the Great Depression of 1929-1933. The high reserve requirement ratio leads to very minimal withdrawals by the account holders. This in turn made them to have a very minimal amount to

Fist Pumping Their Way To The Top Essay Example for Free

Fist Pumping Their Way To The Top Essay â€Å"Gym, Tanning, Laundry†, these three words have become increasingly popular among teenagers because of MTV’s hit reality television show, Jersey Shore. Television shows and their stars can become very influential to many of their viewers. Many of these viewers strive to be like these stars and mimic their style and attitude, in hopes of living the same careless lifestyle that has made these stars known around the world. Unfortunately, these television shows don’t always portray certain aspects of life realistically, and therefore send a false message that can be very deceiving. Studies show that television shows tend to follow several popular trends that do indeed portray the wrong reality. Harry F. Water’s article, â€Å"Life According to TV†, analyzes the different trends that television shows and movies in popular culture tend to follow. Harry Water’s focuses on George Gerbner’s research on the scientific examination of television far beyond familiar children-and-violence arguments. He describes television’s reality warp dealing with sex, age, race, work, health and crime. Water’s states in his article, â€Å"People over 65, too, are grossly underrepresented on television. Correspondingly, heavy-viewing Annenberg respondents believe that the elderly are a vanishing breed and that they make up a smaller proportion of the population today than they did 20 years ago. In fact, they form the nations most rapidly expanding age group† (Waters, 1982). Jersey Shore is a reality television show similar to that of â€Å"The Real World† and markets binge drinking, partying, fake tanning, and sleeping all day. It seems that the drama-driven cast seems to be promoting a careless way of life, and in fact might be rubbing off on its viewers. Elderly people are rarely seen on the show, and the stars are constantly shown going out with other young people, and going to bars and clubs that consist of other people around their age group. Even though some of the stars on the show are in their 30’s, they still live a constant partying lifestyle and act as though they are still young and essentially do not have to grow up yet. Teenagers watching this show can see this lifestyle as normal and strive to live their life the same way. The stars in the show live in a nice house and are constantly spending money, even though they only work at a pizza, ice cream and t-shirt company. In reality, these types of jobs would not cover the type of expenses these lifestyles come with. This lifestyle is extremely glamorized and in reality, someone living the same lifestyle as these stars would not be living nearly as luxuriously as they do, due to the success rate they have gained from the show. Many of these stars are on the front of magazines and all over different television talk shows because their show has become so successful and is increasing in fans. Some worry that viewers might have more motivation to be like these casts members and partake in inappropriate activities in hopes that they too will get famous. David Showalter a columnist for New Jersey newsroom says that, â€Å"MTVs Jersey Shore success is a cultural phenomenon† (Showalter, 2011), and for the most part he is absolutely correct. Jersey Shore has been a huge success, but for what? Partying? Another aspect of life that television shows often times portray unrealistically is health. Water’s states in his article, â€Å"Although video characters exist almost entirely on junk food and quaff alcohol 15 times more often than water, they manage to remain slim, healthy and beautiful.† Jersey Shore is centered almost entirely on partying and living that partying lifestyle- partying all night and recovering for half of the next day in order to be ready to do it again. However, the majority of the cast appears to be extremely well fit. This can confuse viewers because constant partying and binge drinking daily can be extremely harmful to one’s health. Even though going to the gym is part of these cast members daily routine, it does not make up for their excessive partying and will eventually catch up to them, when the viewers are no longer watching. These stars go out almost every night and are constantly shown belligerent to the point where they can’t walk and are starting fights in clubs and other public places, and for some reason young teenagers are seeing this as something cool to participate in. In an interview by Steven Guarino, he states, â€Å"Alcoholism is promoted on the Jersey Shore so much that it could influence younger viewers to drink irresponsibly.† The motive and center of the show is clearly the stars ongoing party lifestyle and their crazy drunken endeavors. The Situation, one of the cast members, has even stated in the first season on the first episode, â€Å"You can hate on me all you want to, but what can you possibly say to somebody that looks like Rambo, pretty much, with his shirt off.† Therefore, although the stars are constantly drinking and eating poorly, they still remain slim and good-looking, when in reality most people would be looking the complete opposite. Walter’s article also states, â€Å"Frequent TV watchers, the Annenberg investigators found, eat more, drink more, exercise less and possess an almost mystical faith in the curative powers of medical science.† When watching television shows, sometimes we get hooked and start to believe and agree with these stars way of life, not noticing the reality of it and allowing ourselves to get sucked into popular culture. Tanning is another major part of the popular Jersey Shore lifestyle. As we know, fake tanning can be very harmful to our skin, and cause skin cancer. However, the Jersey Shore characters act as if it is a way of life. Waters also states in his article, Television may well be the single most pervasive source of health information. And it’s over idealized images of medical people, coupled with its complacency about unhealthy life-styles, leaves both patients and doctors vulnerable to disappointment, frustration and even litigation (Waters, 1982). Despite what children have heard from their parents or other people, the un-healthy diets they see on television can appear healthy to them because they seem to be working for these reality TV stars and consequently can end up being more influential than what they’ve heard. Snooki, one of the show’s main characters, recently said on a Jay Leno show, that shed like to change the world by installing cancer-causing tanning beds in everybodys homes.† Every member on the show tans in a tanning bed daily as a consistent part of their daily lives, and considers being tan as one of the main things one must do in order to be good looking. The cast members are very forward about this and seem to see nothing wrong with it. The Situation states in the second episode of the first season, â€Å"I wait till the last minute to shave, I wait till the last minute to put my shirt on ‘cause you feel fresh. These are rules to live by, shave last minute, haircut the day-of, maybe some tanning and the gym. You gotta do the guido handbook.† These quotes seem to be aiming towards the casts members’ hopes to influence viewers to live these similar lifestyles and to shoot to look like them, even if it’s not what’s best for the viewers’ health and unfortunately television shows continue to influence people in the wrong way. Although Jersey Shore seems to capture every negative aspect of reality television and continues to be unrealistic, it somehow remains the most viewed series on MTV. The third season finale delivered 4.8 million viewers; almost triple the audience who watched the season premiere on December 3 (Martin). It is clear that the Jersey Shore phenomenon is continuing to grow and become more widespread than ever before. This can be very troubling to parents and the messages being sent to young teenagers is influencing them in a very negative way, while showing them unrealistic â€Å"reality television†. With popular culture becoming more and more deceiving, viewers can forget to question who they are really taking after.

Sophocles Antigone - Creons Flaws :: Antigone essays

Antigone: Creon's Flaws In the play Antigone, I choose Creon to be the tragic hero because he is the King of Thebes and he looses everything he has. Creon being King makes the audience believe that something like that can happen to the King then what can happen to us. Antigone the niece of Creon, The sister of Polyneices was punished by Creon for burying Polyneces after his death, Creon has forbidden anybody to do so. Once Creon punished Antigone the blind prophet Teiresias told him that the Gods will take revenge for his actions, then Creon tried to change everything but he is too late. Creon's tragic flaws were his stubbornness, the abuse of power and the actions he took to cause the downfall of the Thebes. Creon showed his stubbornness by not wanting to be proved wrong because of pride. When the Choragos tried to tell Creon that he made a mistake by telling that nobody can burry the body of Polyneices. Creon did not want to listen to the people of Thebes who tried to tell him that Antigone did the right thing, but of fear to Creon the could not really say anything. Creon thought by making an example of Antigone's execution, everybody would get scared and won't try to brake his laws. It actually worked for a while. Creon abused his power by thinking that he can change or brake the laws of the Gods and not allowing other people to brake his laws. He did not want to burry Polyneices' body, but one of the God's law is that every human deserves to be buried after death not depending what that certain person did in his lifetime. Creon caused fear among his people by making a public announcement that nobody is allowed to burry Polyneices. He said that the state of Thebes consists of only him, and that there are no other laws then his. According to the play the major actions that Creon took to cause the downfall of Thebes are that he did not want to burry Polyneices nor did allow any body to do it. Creon broke the burial law of the Gods and punished Antigone for following their laws. The people of Thebes knew that Creon made a mistake but still were too afraid to speak up. Antigone thought that she should get honored for that what she did, but Creon did not think that way.

Heteronormativity Kritik Essay

This chapter is about sex, but not the sex that people already have clarity about. ‘Outer space’ as a human, political domain is organized around sex, but a ‘sex’ that is tacitly located, and rarely spoken, in official discourse. The poli ­ tics of outer space exploration, militarization and commercialization as they are conceived of and practiced in the US, embody a distinction between public and private (and appropriate behaviours, meanings and identities therein) highly dependent upon heteronormative hierarchies of property and propriety. The central aim of this chapter is to show how US outer space discourse, an imperial discourse of technological, military and commercial superiority, configutes and prescribes success and successful behaviour in the politics of outer space in particularly gendered forms. US space discourse is, I argue, predicated on a heteronormative discourse of conquest that reproduces the dominance of heterosexual masculinity(ies), and which hierarchically orders the construction of other (subordinate) gender identities. Reading the politics of outer space as heteronormative suggests that the discourses through which space exists consist of institutions, structures of understanding, practical orientations and regulatory practices organized and privileged around heterosexuality. As a particularly dominant discursive arrangement of outer space politics, US space discourse (re)produces meaning through gendered assumptions of exploration, colonization, economic endeavour and military conquest that are deeply gendered whilst presented as universal and neutral. US space discourse, which dominates the contemporary global politics of outer space, is thus formed from and upon institutions, structures of understanding, and practical orientations that privilege and normalize heterosexualiry as universal. As such, the hegemonic discursive rationalizations of space exploration and conquest ,re)produce both heterosexuality as ‘unmarked’ (that is, thoroughly normal ­ ized) and the heterosexual imperatives that constitute suitable space-able people, practices and behaviours. As the introduction to this volume highlights, the exploration and utilization of outer space can thus far be held up as a mirror of, rather than a challenge to, existent, terrestrially-bound, political patterns, behaviours and impulses. The new possibilities for human progress that the application and development of space technologies dares us to make are grounded only in the strategy ­ obsessed (be it commercially, militarily or otherwise) realities of contemporary global politics. Outer space is a conceptual, political and material space, a place for collisions and collusions (literally and metaphorically) between objects, ideas, identities and discourses. Outer space, like international relations, is a global space always socially and locally embedded. There is nothing ‘out there’ about outer space. It exists because of us, not in spite of us, and it is this that means that it only makes sense in social terms, that is, in relation to our own constructions of identity and social location. In this chapter, outer space is the problematic to which I apply a gender analysis; an arena wherein past, current and future policy-making is embedded in relation to certain performances of power and reconfigurations of identity that are always, and not incidentally, gendered. Effective and appropriate behaviour in the politics of ourer space is configured and prescribed in particularly gendered forms, with heteronormative gender regulations endowing outer space’s hierarchies of technologically superior, conquesting performance with theif everyday power. It is through gender that US techno-strategic and astro-political discourse has been able to (re)produce outer space as a heterosexualized, masculinized realm. Heteronormativity K 1NC 2. The drive to colonize space precludes queer identities and concretizes sexual difference. This reinforces heterosexism and turns women into commodities. Casper and Moore 95 (Monica J. , Ph. D in sociology from the University of California, San Francisco, feminist scholar and researcher on reproductive justice. Lisa Jean, Ph. D in sociology from the University

Importance Of Purpose Audience Tone And Content In Academic Writing and two methods of weight lose Essay

?Importance Of Purpose Audience Tone And Content In Academic Writing Purpose audience tone and content all of these are part of writing process and are extremely important for a good piece of academic writing. Paragraph divide ideas into logical and manageable parts. Purpose, tone and audience these three elements shape the content of each paragraph. Purpose: The reason why the writer is writing the paragraph and what is his hope to achieve with the paper. Without a sturdy purpose the paper is worthless. Tone: The thoughts the writer conveys about the paragraph’s subject. If the tone is not appropriately chosen and used all through the paper then it can seem cluttered and possibly even incoherent. Audience: It’s extremely significant and this is the individual or group whom the writer intends to reach or address. It may be a specific group, teacher, student or general group. Fig: Purpose, Audience, Tone, and Content Triangle (source: https://new. edu/resources/purpose-audience-tone-and-content) From the figure we can see that purpose , audience and tone all are focuses to content. Introduction: Weight loss, in the context of medicine, health, or physical fitness, is a reduction of the total body mass, due to a mean loss of fluid, body fat oradipose tissue and/or lean mass, namely bone mineral deposits, muscle, tendon, and other connective tissue. Weight loss is one of today’s most trendy obsessions among individuals. Weight loss can have positive and negative consequence on an individual. It can occur unintentionally due to an underlying disease or can arise from a conscious effort to improve an actual or perceived overweight or obese state. Weight loss in the context of medicine , health or fitness , is a reduction in body mass of an individual, because of an average loss of liquid , fat or tissue such as muscle , tendon or tissue conjunctive . One of today’s most popular obsessions among individuals is weight loss. Weight loss can have positive and negative implication on an individual. A large of number of people now day checks out new ways to lose weight to fit modern way of life. A few people favor to use artificial techniques similar to consuming pills and equipment claiming to provide weight loss, at the same time others try natural procedures such as modifying diet, lifestyle, and cardio-training and the techniques for burning fat.

Solomon And The Queen Of Sheba Essays - Solomon, Books Of Kings

Solomon And The Queen Of Sheba Essays - Solomon, Books Of Kings Solomon And The Queen Of Sheba On Francesco del Cossas Meeting of Solomon and the Queen of Sheba The Italian artist, Francesco del Cossa, created an oil painting on a panel during the mid-15th century called Meeting of Solomon and the Queen Sheba. This work is now displayed in the Boston Museum of Fine Art. The plate that identifies the painted tray in the museum explains that this twelve sided tray is a ceremonial tray, most likely in honor of the marriage of Solomon and the Queen of Sheba and given to them as a gift. The back of the tray was against the wall but the identification plate noted that two cupid figures with cornucopias and coral necklaces were painted there to symbolize good luck and fertility. The most striking part of this work is the symmetry. The symmetrical architectural structures perfectly centers the palace. The dome of the palace perfectly divides the arch behind it; the highest point of the palace perfectly divides the sky within the main arch. The next most noticeable point of this painting is where the figures of the Queen of Sheba and Solomon stand. They appear to protrude out from the rest of the painting. Each has an out turned foot that comes into the viewers space. This aspect and the symmetry make it apparent that the Queen and Solomon are the characters to be focused on. The deep color is very striking, especially the abundance of reds, pinks and purple. It seems very bold, perhaps suggesting the royalty of the subjects. The overcast gray sky is the same color as the dome of Solomons palace. Perhaps the dome is supposed to look as if it is made of metal, but it appears to reflect the trouble that is about to storm. The entire painting is almost composed exclusively of shades of red and black, with highlights of blue. The use of color is not realistic, but very symbolic. Meeting of Solomon and the Queen of Sheba utilizes many of the techniques that were beginning to be used in painting during the 15th century. The vanishing point lies on the central angelic statue above the arch of Solomons throne. The lines created by the checkered floor and the landscape in the background suggest the depth and distance of this image. Francesco del Cossa filled the space he had. All space is taken advantage of by detail of architecture and people. The arches and circular lines may suggest motion. As a whole, this painting is very geometrical with the twelve-sided frame, the repetition of the arches and the line of people represented across the lower half of the work. The people in this painting are telling. The viewer first notices the Queen of Sheba and Solomon, who are at the so close to the edge of the floor that if they took one more step they would step to the ground. Their hands just slightly touch, but do not hold eachother, as if they would rather not have their hands that close together. This may suggest that this marriage is not a ceremony of love, but one of necessity. This is also reflected by their eyes, which do not meet. In fact, Solomon appears to be in a daze, almost possessed. The Queen of Sheba has a slight smile on her lips but her down turned eyes make her seem sad. The subjects on either side of the Queen and Solomon are interesting as well. Almost every woman appears to be in the correct place. They seem quite proper with their hands clasped in a similar fashion behind the Queen. They appear to be supporting her. The men behind Solomon are less organized. Two men, one in a bright red cloak, appear to be having a conversation of their own, taking away from the important event that is depicted. There is a mysterious man in black in the background at the right. He is leaning against his own small archway; his hat and dress are unlike the others. He holds a strange red object at his waist. There is also a small woman wearing all black in the lower left part of this painting. She does not display the same

Schools inflicted with poverty Essay Example | Topics and Well Written Essays - 500 words

Schools inflicted with poverty - Essay Example The six schools surveyed had fared well in their respective state literacy tests â€Å"recording between 68 to 89 percent of students who had either met or exceeded their state’s standard of proficiency†. All six schools used the ‘Four Blocks Framework’ for balanced literacy. Having established the common strain in all six schools, the writer then identified 12 factors that are important for high academic achievement and set about studying how these factors functioned in these six schools. These 12 factors are, assessment; community involvement; comprehensive curriculum; engagement instruction; leadership; materials; parent participation; perseverance and persistence; professional development; real reading and writing; and specialist support. Assessment needs to be devised in a manner that it guides instruction, the community members must assist the school in its instructional task. Curriculum should be centered on the basics in the primary stage but must not exclude science and social studies totally. There has to be a high level of student engagement in the literacy activities if real learning has to take place. Teachers have to devise a method for one-to-one instruction and monitoring even while teaching the whole class. A strong leadership â€Å"embodied in a committed, passionate and hands-on Principal† is a prerequisite for any school wanting to achieve its goals. Schools must have adequate material and resources for effective instruction. Parent participation in literacy activities enhances the effectiveness of the system. Perseverance and persistence is required no matter which method of instruction is followed, since the results will begin to show only after a reasonable period of time. Professional devel opment of teachers cannot be ignored. Teachers need to upgrade their skills constantly. To become good readers and writers, students must actually spend a lot of time

LIFO vs FIFO Depreciation Assignment Example | Topics and Well Written Essays - 750 words

LIFO vs FIFO Depreciation - Assignment Example LIFO method results to low net earnings by the company. However, if the company switches to FIFO it will result to Sgreater earnings, but under the condition that price remains invariable during trading period. However, using weighted average could result to greater earnings for the company.Increase in price of assets over time makes FIFO method to yield superior returns than LIFO method since overhead expenditure is lower than returns after increase in value of commodities (Mckee, Garner & Mckee, Y., 2000).   Regardless of the method used, companies would get uniform earnings in the absence of inflation. Also, using weighted average method results to a value which is higher than that of LIFO method, but lower than that of FIFO method.Companies use LIFO approach in order to counter the effects of inflation hence pays less tax. FIFO method is significant in a steady economy, but is helpful when economy is facing increase in price of commodities, because companies can report greater earnings than any other method. However, this result a mismatch of the expenditures incurred in production and the earnings from the products.  Most companies prefer LIFO method when estimating the value of their stock because the associated expenditure is most recent and is generally higher than actual expenditure. This enables companies to pay less income tax to the state. On the other hand, FIFO method is vital in an economy facing inflation because increase in prices result to increase in earnings.