Describe major functions of the audit working papers.
Task 1: 200 words with reference
Audit working papers are an integral part of an examination in accordance with generally accepted auditing standards.
a. Describe major functions of the audit working papers.
b. Distinguish between the permanent working paper file and the current working paper file.
Learning Resources:
Roger CPA Review Resources
AUD3: Understanding an Entity & Its Environment
3.01 The Entity & Its Environment
3.02 5 Components of Internal Control (CRIME)
3.03 Understanding the Internal Control Structure
3.04 IT Environment & Infrastructure
3.05 IT Risks & Controls
3.06 Business Processes: Revenue Cycle
3.07 Business Processes: Spending Cycle
3.08 Business Processes: Investing, Financing, Production & Conversion Cycles
3.09 Business Processes: Personnel & Payroll
3.10 Reliance on SOC 1 Reports
Briefly discuss the critical success factors for TQM implementation and their impact on performance of small and medium enterprises (SMEs).
Briefly discuss the critical success factors for TQM implementation and their impact on performance of small and medium enterprises (SMEs). Please choose an SME to demonstrate the impact of Strategic TQM on both the operational and organizational performance of your chosen organization
100-250 words
Essay on the benefits of Portfolio Management
Description: Essay on the benefits of Portfolio Management
Key elements of your essay should compose of the following:
- Spreading risk to achieve targeted returns
- Global coverage by sector and region
- Management expertise
- Fund switching
- Tax benefits
- Draw-down
1,000 words
If consciousness is physical, why can’t other people see my conscious experiences or measure them?
Technical Requirements of the Journal Entry:
Microsoft .docx (not .pages or .pdf)
Double Spaced, 12 pt. Times new Roman Font, 1″ Left and Right Margins
Minimum 500 words
MLA CITATION
Week Five Journal Prompts:
Read David Chalmers’ catalog of conscious experiences:
Chalmers, David, J. “A catalog of conscious experiences.” in Keith Frankish, ed., Consciousness. 2nd ed. Open University (2010), pp. 182-7.
Explore your own consciousness. Go through the list, catalog some examples, and reflect on the following questions.
If consciousness is physical, why can’t other people see my conscious experiences or measure them?
If I built a robot that is an exact duplicate of me, could that robot feel these conscious experiences?
What are conscious experiences actually?
If conscious experiences are just neurons firing in my head then how do I explain ideas like “intention” or “imagination”?
If I were to describe my mind as a kind of computer or Turing-Machine, then what exactly are these conscious experiences?
Discuss how the burden of foodborne illnesses affects communities globally.
Describe the risk factors for foodborne illness. Provide examples of what you can do to prevent these from occurring.
Your response must be at least 200 words in length.
Briefly describe the Love Canal incident. How does it illustrate the affect that solid and liquid waste transport can have on a community (Figure 12.12)? What effect did this incident have on the field of environmental health?
Your response must be at least 200 words in length.
Select one method of solid waste management that you think is the most effective. Describe the method, and discuss why you think it is effective.
Your response must be at least 200 words in length.
Discuss how the burden of foodborne illnesses affects communities globally.
Your response must be at least 200 words in length.
Identify at least the two main tax issues suggested for each of the scenarios described below
Identify at least the two main tax issues suggested for each of the scenarios described below:
Victoria’s son needs $5,000 for tuition at the Motown School of Dance. Victoria, who is in the 32 percent marginal tax rate bracket, intends to pay the tuition by selling stock worth $5,000 that she paid $2,000 for several years ago.
The Lester Partnership wants to develop a shopping mall on a former farm. The farmer wanted $260,000 for the land, $80,000 for the farm buildings, and $130,000 for the farmhouse. Although it wanted only the land, Lester agreed to the farmer’s terms. It then paid Ace Wrecking Company $20,000 to tear down the buildings. Lester was able to sell the scrap lumber from the buildings for $12,000.
Instructions:
Your answers should be phrased in the form of questions. Do not answer the questions. A complete submission should include at least four questions in total.
Note that the questions you pose should be question that can only be answered by conducting tax research such as reviewing the tax code or case law. It should not be a question of fact that can be answered by asking the client or reviewing the transaction documents.
How was bioinformatics (or bioinformatic tools) used to solve the problem?
For this week’s discussion, please use the Internet to identify a currently relevant subject (e.g. medicine, informatics advancement) related to bioinformatics. Discuss:
- What is the problem in hand?
- How was bioinformatics (or bioinformatic tools) used to solve the problem?
Your response must be substantive to receive credit. Comments such as “I agree”/”yay”/”nay”/”ditto” are not considered substantive. Be sure to provide specific details in your descriptions, and justify your responses wherever appropriate. Please also provide a full citation(s) of your sources.
What issues is Conscious Consumers trying to address?
From free-range meat to vegan
haircare, demand for sustainable
goods is rising
In a busy north London supermarket the weekend before Christmas, the meat aisle is a hubbub. Sarah Rymer, 32, picks her way through
a shelf of whole chickens. She chooses a freerange bird. ‘I’ve definitely become more conscious of what I buy in the past few years,’ she
says. ‘It can be confusing, but I think it’s worth
the money.’ Ms Rymer is one of an increasing
number of shoppers driving the UK’s £81.3bn
market for ethical products and services.
According to not-for-profit consultancy Ethical Consumer, the sector has grown by more
than £40bn since 2008, with households spending an average of £1,263 on ethical goods last
year. The ethical food and drink market alone
was up 9.7 per cent, compared with 5.3 per cent growth
in 2015. Businesses are seeing the appeal. For Thanksgiving this year Butterball, the US’s largest turkey producer, launched its first organic range in response to
increasing consumer demand, while earlier in the year
UK sandwich chain Pret A Manger opened its second
and third all-vegetarian outlets. Ikea, which says that
it uses its sustainable credentials to set it apart from
other affordable homeware brands, intends to use only
recycled or FSC certified wood by 2020. Big consumer
product groups are making concerted efforts, too.
French cosmetics company L’Oréal this month
unveiled its first vegan hair colour products, aimed
at boosting its flagging professional haircare division.
As part of a steady strategy of smaller acquisitions,
Unilever bought Sir Kensington, a maker of vegan
mayonnaise, and Pukka organic teas. Its sustainable
brands – those the company describes as ‘combin[ing]
a strong purpose delivering a social or environmental
benefit’ – grew 40 per cent faster than the rest of the
business in 2016, it says.
‘The purpose of marketing is to contribute to maximising shareholder value,
and marketing strategies must be evaluated in terms of how much value they
create for investors.’
Peter Doyle (2008)
MARKET-LED STRATEGIC
MANAGEMENT
CHAPTER 1
With consumers showing increasing concern for animal welfare, demand
has risen for free-range poultry
Source: Jamie McDonald / Staff/Getty Images.
Younger consumers drive shift to ethical products
By Alice Hancock in London
INTRODUCTION 5
Introduction
In the quote that begins this chapter, Professor Peter Doyle highlights that the primary overarching goal for chief executives of commercial companies is to maximise shareholder value.
However, is this at odds with the increasing awareness of, and attention to, environmental
and social responsibility issues? Surely firms seeking to maximise shareholder value will pay
scant regard to the natural and social environment in which they operate, taking what they
can, irrespective of the consequences, in order to make a quick buck? Isn’t this the essence
of market-based capitalism – red in tooth and claw?
Wrong! The essence of the shareholder value approach is the long-term sustainability
of the organisation through the creation of lasting value. Indeed, Doyle also argues that
shareholder value is often confused with maximising profits. Maximising profitability is
generally considered to be a short-term approach (and may result in eroding long-term
competitiveness through actions such as cost cutting and shedding assets, to produce quick
improvements in earnings). Maximising shareholder value, on the other hand, requires
long-term thinking, the identification of changing opportunities and investment in the
building of competitive advantage.
Younger consumers are fuelling this response.
YouGov data show that in the past year alone the
proportion of 18- to 24-year-olds turning to vegetarianism for environmental or welfare reasons
has increased from 9 to 19 per cent. And it is not
just in their consumer habits. ‘We know that millennials want to work for companies that take
this stuff seriously,’ says Rob Harrison, director of Ethical Consumer. ‘Lots of new start-ups
have an ethical mission and it translates across
into buying patterns.’ He is speaking to me on
his Fairphone, marketed as ‘the world’s first ethical, modular smartphone’. Ben Gleisner is the
founder of one such ethically minded start-up. In
2009, while working as an economist in the New
Zealand treasury, he identified what he calls a
‘massive market failure’: businesses, unaware
that customers were interested in ethical products did not invest in them, resulting in a ‘huge
undersupply’. Conscious Consumers, the platform
he has set up, provides retailers with data about
customers’ ethical preferences. Shoppers sign up
online and link their credit or debit card to the
app. Whenever they spend money at businesses
registered with Conscious Consumers, data
entered on their profile – from whether they would
prioritise buying organic to whether they are
interested in climate change or workers welfare –
is sent to the retailer. In 2015 Mr Gleisner and his
team ran New Zealand’s second-biggest crowdfunding campaign and in autumn next year it plans to
launch in its first foreign market: the UK. Richard
Collier-Keywood, previously managing partner
of PwC UK, has come on board as a director. Mr
Gleisner says that 16- to 35-year-olds – Generations
Y and Z – are the strongest market. ‘Generation Z
is the most environmentally and socially “aware”
consumer market yet. Even more so than millennials,’ he says. The sticking point is cost. At higherend supermarket Waitrose, where Ms Rymer is
shopping, an Essential range chicken is £2.40 per kg
while a free-range bird is £6.25 per kg – more than
double the price. Josie Mallin, 27, who is shopping
for a Sunday joint in the more affordable Morrisons
supermarket nearby, chooses a standard chicken. ‘I
try to buy ethically but say a normal chicken is £4
and an organic chicken is £10, I’m going to buy the
normal one,’ she says.
Source : from ‘Younger consumers drive shift to ethical products’, Financial Times , 23/12/17 (Hancock, A.).
Discussion questions
1 What issues is Conscious Consumers trying to address?
2 How is the company trying to address them?
Define and explain the three steps of evaluating the arts (Map of Reality, Interplay of Common Grace and Antithesis, and Aesthetic Elements) as recommended by Shidemantle.
Define and explain the three steps of evaluating the arts (Map of Reality, Interplay of Common Grace and Antithesis, and Aesthetic Elements) as recommended by Shidemantle.
Which category of theories of the mind, physicalist or dualist, do you believe is more plausible for solving the mind-body problem?
One (1) “Original Post” addressing one of the three question choices. Minimum of 250 words. Your Original Post must answer the question fully in all its parts and address possible objections to your reasoning. You must also connect your Original Post to the course by having at least one full sentence quote and citation from one of the Required Readings of the week. The quote should be word for word and contained inside quotation marks and then followed by an inline citation. Once you quote something or even reword something you did not originally write then you need to have it in a reference section at the end of the post (again in MLA format). Please refer to the following resources for help on MLA citation.
MLA Citation: http://sites.umgc.edu/library/libhow/mla_tutorial.cfm
MLA Citation Examples: http://sites.umgc.edu/library/libhow/mla_examples.cfm
DISCUSSION QUESTION CHOICE #1: Which Physicalist Theory of Mind? Of the physicalist theories of mind studied this week, Behaviorism, Identity-Theory, Functionalism, Monism, or Eliminativism, which one seems most plausible in solving the Mind-Body Problem? Why don’t the others work? Use your knowledge of the readings, your own experiences and judgments to make your argument. Make sure to address possible objections to your reasoning.
DISCUSSION QUESTION CHOICE #2: Physicalism or Dualism? Which category of theories of the mind, physicalist or dualist, do you believe is more plausible for solving the mind-body problem? Why doesn’t the other one work? Use your knowledge of the readings, your own experiences and judgments to make your argument. Make sure to address possible objections to your reasoning.
DISCUSSION QUESTION CHOICE #3: Eliminative Materialism? Explore the philosophical implications of Eliminativism. (Reading 4.1, pp. 77-82) How would adopting the eliminative materialist approach to explaining the mind affect how we live and communicate everyday? How compelling is eliminativism? Are objections to eliminativism effective? Use your knowledge of the readings, your own experiences and judgments to make your argument. Make sure to address possible objections to your reasoning.
