Monday, March 23, 2020
a piece about a murder, written for my advanced writing class
a piece about a murder, written for my advanced writing class You could have been an angel, Tyler . . . an angel like the ones in heaven, shimmering and golden and perfect . . . just like you used to be . . ."I know that."You only put this upon yourself when you made that decision . . . it was nobody's choice but your very own . . . you choose your own fate . . ."I know that."Maybe someday you'll look back on this and laugh . . . or we could all be realistic . . . after all, it's not every day somebody commits this kind of crime. . ."I know that already!" he yelled at the nameless, faceless thing that taunted him. Tyler found himself perched half way on the edge of his bed, his hands gripping what was left of his blond hair, pieces and chunks torn out from his anguished fits of fury with the voices that stayed there and taunted him.Mother Frances Hospital, Tyler, TexasYou need to stay calm . . . they'll found you out sooner or later, but better later . . . right Tyler?"Right." He hugged his knees to his chest, peering over them and into the dar k of his room, his nightstand looming straight ahead of him like a dark mountain, his clothes piled in mounds, like foothills, around it. The moon light shown through the blinds of his window in tiny slivers across his floor, little slash marks on the carpet, the ivory colored carpet that matched the now non-existant color of the one next door . . .There will be hell to pay for this . . . you were stupid, very stupid Tyler . . ."I know," he chimed again, beginning a steady back and forth rocking on his...
Friday, March 6, 2020
How Radio Waves Help Us Understand the Universe
How Radio Waves Help Us Understand the Universe Humans perceive the universe using visible light that we can see with our eyes. Yet, theres more to the cosmos than what we see using the visible light that streams from stars, planets, nebulae, and galaxies. These objects and events in the universe also give off other forms of radiation, including radio emissions. Those natural signals fill in an important part of the cosmic of how and why objects in the universe behave as they do. Tech Talk: Radio Waves in Astronomy Radio waves are electromagnetic waves (light), but we cant see them. They have wavelengths between 1 millimeter (one-thousandth of a meter) and 100 kilometers (one kilometer is equal to one thousand meters). In terms of frequency, this is equivalent to 300 Gigahertz (one Gigahertz is equal to one billion Hertz) and 3 kilohertz. A Hertz (abbreviated as Hz) is a commonly used unit of frequency measurement. One Hertz is equal to one cycle of frequency. So, a 1-Hz signal is one cycle per second. Most cosmic objects emit signals at hundreds to billions of cycles per second. People often confuse radio emissions with something that people can hear. Thats largely because we use radios for communication and entertainment. But, humans do not hear radio frequencies from cosmic objects. Our ears can sense frequencies from 20 Hz to 16,000 Hz (16 KHz). Most cosmic objects emit at Megahertz frequencies, which is much higher than the ear hears. This is why radio astronomy (along with x-ray, ultraviolet, and infrared) is often thought to reveal an invisible universe that we can neither see nor hear. Sources of Radio Waves in the Universe Radio waves usually are emitted by energetic objects and activities in the universe. Theà Sun is the closest source of radio emissions beyond Earth. Jupiter also emits radio waves, as do events occurring at Saturn. One of the most powerful sources of radio emission outside of the solar system, and beyond the Milky Wayà galaxy, comes from active galaxies (AGN). These dynamic objects are powered by supermassive black holes at their cores. Additionally, these black hole engines will create massive jets of material that glow brightly with radio emissions. These can often outshine the entire galaxy in radio frequencies. Pulsars, or rotating neutron stars, are also strong sources of radio waves. These strong, compact objects are created when massive stars die asà supernovae. Theyreà second only to black holes in terms of ultimate density. With powerful magnetic fields and fast rotation rates, these objects emit a broad spectrum ofà radiation, and they are particularly bright in radio. Like supermassive black holes, powerful radio jets are created, emanating from the magnetic poles or the spinning neutron star. Many pulsars are referred to as radio pulsars because of their strong radio emission. In fact, data from theà Fermi Gamma-ray Space Telescopeà showed evidence of a new breed of pulsars that appears strongest in gamma-rays instead of the more common radio. The process of their creation remains the same, but their emissions tell us more about the energy involved in each type of object.à Supernova remnants themselves can be particularly strong emitters of radio waves. The Crab Nebula is famous for its radio signals that alerted astronomer Jocelyn Bell to its existence.à Radio Astronomy Radio astronomy is the study of objects and processes in space that emit radio frequencies. Every source detected to date is a naturally occurring one. The emissions are picked up here on Earth byà radio telescopes. These are large instruments, as it is necessary for the detector area to be larger than the detectable wavelengths. Since radio waves can be larger than a meter (sometimes much larger), the scopes are typically in excess of several meters (sometimes 30 feet across or more). Some wavelengths can be as large as a mountain, and so astronomers have built extended arrays of radio telescopes.à The larger the collection area is, compared to the wave size, the better the angular resolution a radio telescope has. (Angular resolution is a measure of how close two small objects can be before they are indistinguishable.) Radio Interferometry Since radio waves can have very long wavelengths, standard radio telescopes need to be very large in order to obtain any sort of precision. But since building stadium size radio telescopes can be cost prohibitive (especially if you want them to have any steering capability at all), another technique is needed to achieve the desired results. Developed in the mid-1940s, radio interferometry aims to achieve the kind of angular resolution that would come from incredibly large dishes without the expense. Astronomers achieve thisà by using multiple detectors in parallel with each other. Each one studies the same object at the same time as the others. Working together, these telescopes effectively act like one giant telescope the size of the whole group of detectors together. For example, the Very Large Baseline Array has detectors 8,000 miles apart. Ideally, an array of many radio telescopes at different separation distances would work together to optimize the effective size of the collection area as well improve the resolution of the instrument. With the creation of advanced communication and timing technologies, it has become possible to use telescopes that exist at great distances from each other (from various points around the globe and even in orbit aroundà the Earth). Known as Very Long Baseline Interferometry (VLBI), this technique significantly improves the capabilities of individual radio telescopes and allows researchers to probe some of the most dynamic objects in theà universe. Radios Relationship to Microwave Radiation The radio wave band also overlaps with the microwave band (1 millimeter to 1 meter). In fact, what is commonly calledà radio astronomy, is really microwave astronomy, although some radio instruments do detect wavelengths much beyond 1 meter. This is a source of confusion as some publications will list the microwave band and radio bands separately, while others will simply use the term radio to include both the classical radio band and the microwave band. Edited and updated by Carolyn Collins Petersen.
Tuesday, February 18, 2020
Why strong economies should support countries weak economies Essay
Why strong economies should support countries weak economies - Essay Example The paper tells that aiding underdeveloped countries by the industrialized countries is a very noble character since human nature is protecting and helping others. It is therefore worth understanding that helping poor countries is an internationally common practice whose main motive is based on moral obligation. Aiding underdeveloped nations act as an additional resource that empowers countries to develop themselves economically by financing their own projects. A humanitarian concern is the main reason behind helping poor countries. Funds or any aid offered to an underdeveloped country by the industrialized nation may assist in carrying out very important projects and programs such as elimination or reduction of diseases and poverty. This is because most poor countries are not able to raise funds that can help them in undertaking such kind of programs. Aiding is important because ââ¬ËItââ¬â¢s a necessity in eradicating third world povertyââ¬â¢. Availability of cheap labor in the Asian and other colonized countries as well as slavery catapulted economic development of the developed countries. Also, for harmony and peaceful coexistence, industrialized nations should act responsibly by helping the poor countries. It should be noted that ââ¬Ëit is a moral duty to help those less fortunate than youââ¬â¢. Assistance by the rich countries may also be accompanied with technological transfer particularly when the aid is technical in nature and this may be of great help in boosting the economic growth of the underdeveloped countries. Moreover, the aid may come with training and education that may be of great use in promoting various infrastructural and human developments that are useful in propagating economic growth. Indeed ââ¬Ëaid helps train teachers, buy textbooks for schoolââ¬â¢. Issuing aids further help in promoting the relationship between the developed and underdeveloped countries. By supporting countries experiencing financial difficulties, the strong economies tend to exercise equality in various sectors such as education, clean water, and healthcare. Supporting education and healthcare programs may boost literacy and health levels thus enhancing harmony in global development and reduces diseases and infections which may perhaps spread to the rich countries if proper treatment is not taken. Even for countries that do not need aid ââ¬Ëat the end of the day, it is a matter of life and deathââ¬â¢. On the other hand, giving an aid may not be the best thing to do to underdeveloped countries because of several negative effects and intentions it has on the underdeveloped nations.
Monday, February 3, 2020
Perspective on Conflict, Conflict Interests and Goals, and Coursework
Perspective on Conflict, Conflict Interests and Goals, and Interpersonal Negotiation - Coursework Example Parties enter into conflicts because their objectives are not being met and they want to achieve their goals in all cases. Entering into conflicts is in the interest of no party. It only tends to weaken the integrity of the organization because the overall morale declines. Conflicts should be resolved as soon as possible either at personal level or through the use of mediation strategies. If conflicts remain unresolved, this affects the productivity and job dissatisfaction continues to increase which is harmful for everybody in the long run. It is very crucial that interpersonal negotiation is conducted among the conflicting parties so that they are brought together on a communicative platform where they can work out a solution that acceptable to all parties involved. Interpersonal negotiation requires the mediator to have such skills with which he is able to bring all parties together at equal level so that they can discuss their problems with each other and work toward resolving the
Sunday, January 26, 2020
Character Sketch Of Mark Zuckerberg Film Studies Essay
Character Sketch Of Mark Zuckerberg Film Studies Essay After watching the movie The Social Network, there was one thing quite sure; which was basically that we had just seen the movie of the year. It was a highly well directed movie which shows all the characters of the movie in a vibrant way. It was an inspirational story about how one must give up almost everything to get what one wants. Inspired by this movie which was based on true events which chose to make our character sketch on the protagonist of the movie, which was Mark Zuckerberg. He was born in New York and went to Harvard where he founded Facebook. He started programming at a very early age and clearly considers himself as a hacker. He comes from a Jewish family but considers himself as an atheist. His traits, throughout the movie, are highly complex and do make himself hard to understand. He was blunt, open-minded and would be highly influential to the world. Mark Zuckerberg: The worlds youngest Billionaire: Since Facebook has become a worldwide phenomenon, it has made Zuckerberg and its co-founders billions. Which begs the question, how does one become the worlds youngest billionaire? What does it take to go out there and earn so much, at such a young ago? After analyzing the character and personality of Mark Zuckerberg, we would clearly say that to achieve as much as he has, one need to sacrifice a great deal. Right away from the beginning of the movie, you realize that Mark Zuckerberg is highly interested in accomplishing success in his life. His passion towards becoming what he wants to become is remarkable. But along with that it is also know that he undermines his personal relationships along with his need of success. Zuckerberg shows an amazing part of his character when after breaking up with his girlfriend; he converts the negativity to positive outcome by creating facemash. Ignoring the fact that facemash was morally wrong and also offensive to many women, the situation shows u s that in moments like that when weak individuals might bring out their worst due to the grief or anger, Zuckerberg did what he was best at. Zuckerberg was influenced by The Winklevoss brothers idea about creating a social network for Harvard. Later they do blame him, saying that Zuckerberg stole their idea but Mark claims that he had a better idea than what they had. Basically, here we see that how Zuckerberg converted a small simple idea into a great one of his own. This was his strong ability to innovate. These character traits are a small part of his personality and the major traits are shown later once he had decided to make his idea a reality. After become sure about creating Facebook, he was highly committed to his mission. He believed in what wanted to do and didnt get distracted. During the movie, it is shown that he was always looking for better idea to improve Facebook. An example of this trait was clearly shown in the scene where he comes up with the idea of relationship status feature of Facebook. Extremely motivated and focused at his job. On a whole, Mark shows that once motivated he would be revolutionary. He believed in coming up with a socializing solution for college students. Zuckerberg was intelligent and knew how to play the smart move. Initially, he shares his idea only with Eduardo Saverin, who was his close friend. He did tell him about Facebook first because he was his closest friend, but it was mainly because he needed someone to financially support his project. It was after that he informs his room-mates who were programmers like him. Zuckerberg was never seduced by money. Facebook was being really popular among Harvard and other colleges. But Zuckerberg did not support the idea of advertising in Facebook which was put forward by Eduardo. This shows us that Mark had made Facebook for reasons other than money. He didnt give up this principle of his, when he had the opportunities to earn money off Facebook. In the second half of the movie, after the introduction of Sean Parker, we see another side of Mark. He was highly influenced by the success of Sean Parker. Later this leads to motivate him more towards expanding Facebook. Mark Zuckerberg always looked at Sean Parker as his role model. It was seen in many parts of the movie that he did compare himself to him. It was quite obvious as they both went through almost the same thing. Sean Parker was innovator of Napster which was a major success over the internet. Hence, it was something that Mark found influential about Sean. His idea did chance at the end of the movie though. Now to concentrate on the negative traits on Mark Zuckerberg, the biggest of all was that he under-rated the personal relationships he had. As we mentioned earlier also, he was so passionate about success that his girlfriend leave him because of that. Later during the movie, he allows Eduardo to be removed from Facebook also. It was never really shown clearly but th e truth was that Eduardo was only a financial member and once money was not an issue, Zuckerberg had to let him go. The shocking situation was that he doesnt think from a best friends point of view before making this decision, but from the point of view of the creator of Facebook. Eduardo was not a programmers and he never did help in enhancing Facebook and this was good enough reason for Zuckerberg to remove him from Facebook. Zuckerberg showed us that he was so engrossed in becoming successful that he had no option but to let go off his friend. But to give him some credit, we did see in some parts where he did show regret and still had some mankind left inside him. This trait of his could be blamed on his highly professional attitude. Throughout the movie, you can notice that he keeps things as professional as possible. He was slowly and slowly becoming a workaholic. He was proud of his achievements, once Facebook became highly popular. That made him quite proud as well. He was no t too proud as well which becomes a negative point but that let to him being even more disliked by people. Since the beginning, when he was first question at the outbreak of facemash till the end where he was being sued by Eduardo, he was never afraid of anyone. He was proud of his achievements and knew he was going to be admired by many. Sarcasm was a trait of his, which he fed on. After watching this movie, one cant deny the fact Zuckerberg was good at his sarcasm. We notice this in the scene when he wanted to tell Eduardo, that money wasnt the thing he cared about. We would quote his line; Money or the ability to make it doesnt impress anybody around here. Mark Zuckerberg: Type A or Type B: Hence, when asked what personality type would Zuckerberg fall in; one would undoubtedly say Type A. People who are considered to be in Type A personality type are always impatient. Zuckerberg was always inpatient to convert even a simple idea for Facebook into reality. They are aggressive and controlling. Zuckerberg can easily be called a leader personality. In the movie he leads his friends like troops in the creation and success of Facebook. His aggression was shown when we learn the process by which he interviews his programmers. The game of hacking and taking shots of alcohol was made to see who can work the fastest. In reality, it is a known fact that this method is still used by Zuckerberg whenever he employs his employees. He picks people who know how to understand and respond to command. This shows us his controlling nature. Type A personality people are time-conscious, professional and concerned about their status. The idea of other calling themselves the creators of Faceboo k was unbearable by Zuckerberg. He shows this trait all throughout the trials. The professional attitude of Zuckerberg, like we already discussed was his major trait and always influenced him. Zuckerberg also was competitive and Facebook to him was the ultimate difference. He never got to show his competitive attitude during the movie because his innovation was very strong. But this trait can be noticed in him before he had got the idea of Facebook, especially in the beginning when he was talking to his girlfriend about what he wants to achieve. Mark Zuckerberg was no doubt ambitious. To achieve what he achieved, one needs to be highly ambitious along with being hard-working. This is a common trait of Type A people. Type A people are considered to be stress junkies. They drive themselves with deadlines, and are miserable about delays. To notify another essential feature about Zuckerberg was his Blunt nature. He believed to saying what he felt like to anyone he felt like. Some might say he had complete disregard about others feelings. But he would say whatever he felt like. He many parts of the movie he is disrespectful to people who are older than him or even of better status than him. This trait was mainly seen as very rude nature of Zuckerberg, throughout the movie. Along with that he was brave. During his trials he speaks whatever he wanted and didnt think of the consequences. We would quote the example; I had to swear an oath before we began this deposition, and I dont want to perjure myself, so I have a legal obligation to say no and another one was I think if your clients want to sit on my shoulders and call themselves tall, they have the right to give it a try but theres no requirement that I enjoy sitting here listening to people lie. Both of these quotes were maybe the most memorable moments of the movie. Over-all after comparing him to the characteristics of a person of personality Type A, it is quite clear that he is a great example of this persona lity. Other Characters and their personality types: Focusing on the other characters in the movie, we did see personalities of both Types A and B. Eduardo Saverin was a clear candidate for Type B personality. Even though, he wasnt all that easy going person but he was always relaxed and patient. He never had any urgency of success and was loyal to Mark at all times. He cared about Facebook a lot and at many times he corrected Mark whenever he said I in place of We. This did show us that he was not competitive in nature. Sean Parker could be considered as a mixture of both Type A and B personality types. This was mainly because he wasnt all that workaholic and professional like a typical Type A. He believed in enjoying life. He did care about his status a lot and was passionate about success as well. But he did bring along a very casual attitude and was always relaxed. He plays a major part in the movie in influencing Zuckerberg and influential he was as well. This quote from the movie shows his influential trait; We lived in farms, th en we lived in cities, and now were gonna live on the internet! The brothers Cameron Winklevoss and Tyler Winklevoss were mainly of Type A personality. Except the brother Tyler was a little more patient that the other but eventually both were highly competitive. They could not accept the fact that Zuckerberg had created Facebook which was lot similar to their college network idea but better. Basically on a whole, the movie had a good number of Type A personality characters but of which Mark Zuckerberg was the most outstanding. The movie shows how all these Type A personality characters fight amongst each other and show the major trait of competiveness. They all show how success became the sole achievement in life for them. Conclusion: One major feature about the movie which was worth noticing is the fact that, like the other classic tales of deception, this was not driven by the hunger of money. Facebook was never first up, made to generate money. It was maybe thats why it became an internet site which is now worth $25 billion. Mark Zuckerberg own 24% of the shares of Facebook and is the CEO of Facebook. He earns up to $6.9 billion annually. Facebook currently has up to 500 million active members. Since 2005, Facebook has become the biggest social networking site ever. Zuckerberg was the brains behind this idea, but he did step on some people to become what he is. On a whole, through this sketch about this character and his personality, we understand that one need a really strong mental and emotional moral fiber. Not once do we see a weak side of Zuckerberg throughout the movie. He was arrogant and condescending. He believed in no one but himself and that seemed to be enough for him, to become what he wanted to. W e would say it is hard not to be influenced by a personality like his. And not just on the basis of his success, but the simple idea in which he chose to stand out from the crowd and get himself noticed. It takes great statures that he possessed which lead him towards world-wide fame. The fame that lead to us, university students to learn through his exam and realize what life exactly is and what it will cost us to learn the ultimate dream. The dream which might differ from people to people, but is similar in its own simple way.
Saturday, January 18, 2020
Baby Thesis
(Baby Thesis) Factors that can affect a student's academic performance Submitted By: Rose Ann J. Soltes Submitted To: Michael Rey C. Bucol Introduction When students earn a below average grade on a test or a report card, it does not necessarily mean that they did not study hard enough. There are many intelligent children who do not perform well in school, not because they cannot comprehend classroom lessons, but because of external factors that affect their academic successà Waking up early for school has recently been acknowledged as a reason why students are not performing to the best of their ability.Sleepy students are less likely to pay attention to their teachers. Published an article in 2006, which discusses a study regarding the start time. Across the country, schools on average begin around 7:30AM. However, the study, led by a CAD. IT teachers, discovered that students perform better later in the day for biological reasons. The article states that specific high schools th at started later saw an improvement in their studentsââ¬â¢ academic achievement simply because they were able to wake up later. The extent of studentââ¬â¢s learning in academics may bedetermined by the grades a student earns for a period of learning has beendone.It is believed that a grade is a primary indicator of such learning. If alearner earns high grades it is concluded that they may also have learned alot while low grades indicate lesser learning. However, many experiences and studies found out that there are also several factors that would account for the grades. No single factor can be definitely pointed out as predicting grades. It has been an interplay of so many factors ââ¬â gender, IQ, study habits, age, yearà level, parentââ¬â¢s educational attainment, social status, number of siblings, birthorder, etc.In fact, almost all of existing environmental and personal factorsare a variable of academic performance. However, at this point in time, theresearchers wo uld like to investigate the possible relationship of study habitsand the factors affecting it to the academic achievement of under graduate. Theinvestigation of on this area thus becomes a real and compelling motivationfor the researchers to conduct this study. Statement of the Problem This study intended to find out the factors affecting the study habits ofà undergraduate CAD. IT students.It also aimed to answer the following questions: 1) What is the profile of the respondents according to: 1. 1 Time management 1. 2 Learning Skills 1. 3 Study Skills 2) What extent of influence did the independent variables have on studentstudy habits? 3) Did the independent variables significantly influence students studyhabits? Recommendation The researchers believes that students, particularly CAD. IT will be benefited from the findings of this study since the study provides basis for awareness and better understanding of how their current study habits affected their academic performance.Likew ise gives them a morefocused and clear perspective on how the specific behaviours related totheir studies influenced study habits. Consequently, this awareness alsogives a much deeper understanding of their selves as students consideringthat the college life is typically beset of developmental adjustment demands. School administrators-like subject area coordinators, may also beguided in the formulation of future modification of educational policies,curriculum and strategies toward a more effective delivery of learning. Teachers- will also be help in understanding better the diversity ofà learning of their students.As such, it is hoped that they could develop more effective methodologies in teaching their subject matter. Guidance and Counselling Centre-will also be help by this studythrough providing a more focused and factual knowledge on the factorsaffecting students study habits. This increased the understanding of theGuidance Counsellors on the interplay of the variables studie d in thisresearch. Such knowledge is hoped to help the Guidance and Counselling practitioners towards the development and implementation of more effective programs in consideration of these variables. Research SettingsThe study will be conducted inside the computer aided design and information technology (CAD. IT) Data Gathering The researchers will ask permission from the administration office to allow the student to answer the questionnaire. The answering of the questionnaire will be done in the CAD. IT intitution. Answered questionaires then, will be gather, responses coded andwill be subject to the appropriate statistical computation for reliability. These students name will then be deleted from the list of the total population so asnot to include them again in the selection of the sample population.Instruments Use Self- developed questionnaire composed of 10 items questions will be use to measure Study Habits of CAD. IT Students. Survey Questionnaire on Study Habits Name_______ ________________ Course ;Year______________à Age______Gender_______à Date________________ Direction: Please put check (v) on the space that corresponds to what youà are actually doing, thinking, and feeling regarding the statement. There are noright and wrong answers to this questionnaire. Rest assured that yourà answers will be treated in strictest and will be used only for this study. . What is your gender? Male _____ Female ______ 2. What year are you in college? 1styear ____ 2nd year ______ 3rd year _____ 4th year ______ 3. What is your average grade? A _____ A- ______ B______ B- ______ C______ D ______ 4. How far in advance do you start studying for finals? One month ____ Two weeks______ One week _____ Daysbefore_____à The night before_______ 5. What time of day do you do the most studying? Morning (6 a. m. to noon _____ Afternoon (noon to 6 p. m. ) _____à Evening (6 p. m. to 9 p. m. ) _____ Night (9 p. . to 12 a. m. ) _____à Late night (12 a. m. to 6 a. m. ) ____ _ 6. On average, how many hours do you study for finals? 20-24 hours ______ 15-19 hours_______10-14 hours _______ 5-9 hoursà ________à 1-4 hours _________ 7. What is your favorite way to study? Repeating points out loud _____ Writing index/flash cards, then usingthem_______à Writing outlines _______ Highlighting text ______ Studying in agroup__________à Going to review sessions ______ Other, please describe :à ________________ 8. Where is your favorite place to study?Dorm room _____ Bedroom _______ Dorm common room/loungeà _______à Library ______ Coffee shop _______ Parentsââ¬â¢ home ______ Campuspub/bar _____à Student union _______ Other, please describe: _______________ 9. What is your favorite study break? Exercise _______ Watching TV/movie ____Surfing the Internet _______à Napping _________ Socializing ______ Playing video games ________à Praying/meditating ______ Other, please describe: _______________ 10. Do you feel increased stress or anxiety leading up to exam time? Yes ____ No _____à CONCLUSION
Friday, January 10, 2020
Aanna Lukasik
aAnna Lukasik Acc 422-8909 Q 8-31 1. Not required during this stage ââ¬â 2. Substantive testing 2. Should focus on enhancing the auditorââ¬â¢s understanding of the auditors understanding of the clientââ¬â¢s business and the transactions and events that have occurred since the last audit date. ââ¬â 1 Planning 3. Should focus on identifying areas that may represent specific risks relevant to the audit. ââ¬â 1. Planning 4. Do not result in detection of misstatements. ââ¬â 4 Statement is not correct concerning anatical procedures 5.Designed to obtain evidential matter about particular assertions related to account balances or classed of transactions. ââ¬â 2 Substantive testing 6. Generally use data aggregated at a lower level than the other stages. ââ¬â 2 Substantive testing 7. Should include reading the financial statements and notes to consider the adequacy of evidence gathered ââ¬â 3. Overall review 8. Involve reconciliation of confirmation replies wi th recorded book amounts ââ¬â 4 Statement is not correct concerning analytical procedures 9. Use of preliminary or unadjusted working trial balance as a source of data ââ¬â 1 Planning the audit 10.Expected to result in reduced level of detection risk ââ¬â 2 Substantive testing Q-30 a) The minutes of each meeting refer to the minutes of previous meeting. In addition the auditor should obtain the next yearââ¬â¢s minutes, probably for February 2010, to make sure the previous minutes referred to were those from September 16, 2009. b) Information relevant to 2009 Audit Audit Action Required February 15 1. Approval for increased distribution During analytical procedures, an Costs of $500 000. ncrease of $500000 should be expected for distribution costs 2. Unresolved tax dispute. Evaluate resolution of dispute and adequacy of disclosure in FS 3. Computer equipment donated. Determine that old equipment was correctly treated in 2008 in the statements and that appropriate dedu ction was taken 4. Annual cash dividend. Calculate total dividends to determine that dividend was correctly recorded. 5. Officersââ¬â¢ bonuses. Determine were paid in 2009. Consider the tax implications of unpaid bonuses to officers.September 16 1. 2009 Officersââ¬â¢ elected. Inform staff of possibility of related party transaction. 2. Officersââ¬â¢ salary information. Note information in audit files for 2010 audit. 3. Pension and profit sharing plan. Determine if the pension/profit sharing plan was approved. If so make sure all assets and liabilities have been correctly recorded. 4. Loan. Examine supporting documentation of loan and confirm loan information with bank. 5. Aquistation of new computers syst Determine of disposal of the 1 year old equipment and check the recording of the operations. 6. Auditor Selection
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