Friday, May 8, 2020
Research Paper Topics For Middle School Students
<h1>Research Paper Topics For Middle School Students</h1><p>To get your center school understudies associated with the way toward investigating research papers, you ought to consider talking about a few diverse subject alternatives with them. The objective is to get the understudies considering what they truly need to compose and how they need to introduce it to their cohorts. When the understudy has some thought of what the subject will be, the person can pick a theme from a rundown of thoughts gave by you and assist you with composing the paper.</p><p></p><p>The initial step while choosing points for your center school understudies to inquire about is to decide if they are keen on composing a piece that is going to concentrate on worldwide issues, neighborhood issues, science and innovation, or possibly a blend of each of the three. When you have a rundown of subject options accessible, the time has come to go over every point in detail and see whether the understudy has any inquiries or worries about composing it.</p><p></p><p>Once you have recognized a couple of subjects for the center school understudies to explore, the time has come to begin searching for assets to assist them with the task. As you do this, ensure they comprehend that you won't permit them to utilize another person's work as their own. Rather, they should compose their own examination paper with the assistance of you and your direction counselor.</p><p></p><p>The following stage is to disclose to them the guidelines about utilizing a specific point for the exploration paper. For instance, so as to utilize that subject for the center school look into paper, the understudy must have authorization from the creator. Moreover, the understudy may just utilize the thought, data, and models inside the limits of the given title.</p><p></p><p>The following stage is to layout the rudimen ts of the examination paper. You may choose to give every understudy a diary style note pad, a clingy notebook, or a post-it note as a kind of perspective. At that point, you will separate them into gatherings of a few and you will request that each gathering research the subject for the exploration paper and afterward talk about what they realized with their peers.</p><p></p><p>The reason for the examination paper is to utilize every one of the points for the exploration paper to delineate the data they gained from their companions. The following stage is to dole out the center school understudies to experience the themes they were relegated for the examination paper with a couple of their companions to talk about the data they revealed. It is significant that all understudies see how they will build up the paper.</p><p></p><p>Now that you have the points for the center school understudies to inquire about, the time has come to examin e the procedure in more detail. Your direction guide can help you by examining the framework of the paper, which you would then be able to investigate with your understudies. Now, you will have the option to audit the framework and talk about the subject territories that you think would be best for each center school understudy to research.</p><p></p><p>You should invest some energy showing them the subtleties of composing an examination paper just as getting them engaged with the way toward looking into points for the exploration paper. You will need to get your understudies used to looking into points for their own exploration papers.</p>
How to Prepare For the AP An Essay
How to Prepare For the AP An EssayThere are many students who look forward to AP An essay testing their skills in order to prove themselves as competent individuals. While this kind of testing does not make a person's life easy, the right preparation can easily help these students succeed. In fact, there are many students who do not know how to prepare for the test, because they do not take the proper note of things and the right mindset. However, with the right information, preparing for the exam is a breeze!Preparation Process: For those who wish to prove themselves as a perfect candidate, they should spend some time on preparing for the exam. This should include reading about the topics covered in the AP test and how it applies to them. This will give the student a better understanding of what the standards are and what they need to focus on. It is best to start at the beginning, so that one is able to avoid going back and re-reading any passages in order to get better at the test s.Resources: Taking the time to find a review guide or worksheet will help a lot. This can provide the student with a better feel of the test and how the test works. Reading the topics will also give the student an idea on how the material should be looked at by the teacher during the discussion section. All of these pieces of information will aid the student in preparing for the test.Good Study: A good way to prepare for this type of test is by studying. This means that one needs to be able to structure one's time correctly, especially the breaks. Doing this can help one to manage time well and can make one have more focus when going over the test questions. All in all, there are many ways to go about this, but the best thing to do is to review your AP An essay.A study guide is a great way to ensure that you are doing everything correctly. It will not only help you answer all of the questions correctly but will also help prepare you for the materials that you need to focus on durin g the test. It is best to find a good guide that will have a variety of topics covered, so that you can choose the ones that you think you need to concentrate on. The guides also contain practice papers that you can take out during the break in order to ensure that you get a feel for the topics that will be covered.Structure: The length of the test is quite variable, as the format of this exam is a few times longer than an actual class, so one can get the hang of it without having to worry about being rushed. This is great because it means that if you miss the mark a bit, there is no need to panic. This is why it is important to have a study schedule so that you can keep track of the amount of time that you are spending on each topic. Keeping a break schedule will also give you the ability to set aside some time to just relax.Study Guide: These guides will help a lot in order to help you learn the material better. They can provide guidelines on what to do on the first chapter, as we ll as which words to pay attention to and which ones to ignore. In essence, the guide can help a great deal, especially since it can give you tips on how to write the material the way it should be written. With the guide, the student will be able to be prepared for the test from the start.Going into the test is not always easy, but with the proper preparation, it is possible. By spending time reading and preparing, the student will be able to make sure that he or she has a good grasp of what to expect on the day of the test. All in all, preparing for the AP An essay is not difficult to do, provided one knows what to do and what to expect.
How to Find the Best Essay For Sale Online
How to Find the Best Essay For Sale OnlineLooking for the best essay for sale online can sometimes be a little confusing. You have to make sure that you are buying a legitimate work from an individual who is real and not someone that is just trying to scam you. After all, most people that sell these types of essays do not actually have good writing skills or even any writing at all. That's why it is so important to find out if the work is authentic.First, you should find out how much you will be paying for the work. If it is something that is meant to sell for a higher price, then you should be able to find another seller. Some online buyers will charge more than others. Keep in mind that the higher the seller's price, the more likely you are to find something that you are going to want to sell or buy.Check to see if the essay has already been sold to someone else. This is something that will usually happen if someone has purchased the same essay online and doesn't want to give it ba ck. They will often try to get the seller to sell it again. It is something that you should watch out for when purchasing essays online.If the essay is already sold and someone is trying to get you to pay for it, don't fall for it. Always remember that if someone is trying to sell you something, they are probably not going to give you good writing advice. If you need help with writing your own essay, there are many professionals that can help you do that.Make sure that you don't have to pay anything in return for purchasing these online essay sellers. The way that this works is usually that the seller gives the buyer a free report and some other gift in exchange for the work. If the seller has money in order to give you this gift, you can check with your credit card company to see if they will allow you to use the card that the seller used. You should also see if the seller charges fees to process the sale.You will also want to make sure that you purchase a good quality essay. If yo u purchase something that is poor, then you will not be able to sell it later on. It is very important to make sure that you purchase high quality work that you can use to promote your business. Remember that if you decide to sell this type of writing to a friend, this would be one thing that you would need to avoid.Most online essay sellers offer good writing advice as well as help for those who are trying to start their own business. Make sure that you go with someone who knows what they are doing. There are plenty of people who can help you succeed when you want to sell essays online.Keep in mind that you will be using the essay that you purchase in order to promote your business and it is important that you choose the right service provider for the job. You will want to make sure that you have a good idea of what the seller is offering and how much you can expect to get for your money. This is something that you should look into before making your purchase.
Wednesday, May 6, 2020
My Family Trip to Sin City Essay - 561 Words
It was days before New Years, when my mom told me that we were going on a Winter Vacation to the fabulous Las Vegas, Nevada. I was excited because it was the first time for everything, the first time flying in an airplane, and the first time going out of state. I was about to embark on a new adventure touring ââ¬Å"Sin City.â⬠Furthermore, Las Vegas, also known as ââ¬Å"Sin Cityâ⬠, was a twenty-four hour party of a town that never sleeps. As I flew over the Grand Canyon and over the Nevada desert, I couldnââ¬â¢t believe the sight that was right before my eyes. Everywhere I looked I saw flashing fluorescent lights, and buildings that seemed to touch the sky. As I entered the airport the first thing I noticed were people playing on the slot machines, Iâ⬠¦show more contentâ⬠¦I thought it was pretty hilarious, because they even gave me a card even though I was twelve at the time. We also saw things that amazed us like the Fountains at The Bellagio Hotel where a tho usand or more spritzers shoots water up to about five hundred feet in the air and the water dances perfectly to the music that is playing. It was amazing seeing this. I felt as if I was dreaming. It still seemed so unreal to me that I was here at this beautiful place watching water dance to music. Later that night me and one of my sisters went back to the hotel room because we were tired, and we really couldnââ¬â¢t do much because of the fact that we were too young, but a soon as we were about sleep my sister gets a call from my other sister saying ââ¬Å" Hurry come down stairs Carmen Electra, David Spade, and Fergie are down hereâ⬠so my sister and I got out of the bed and hurried out the door, down the elevator, and into the lobby. When I got there I was really trying my hardest to get to either Carmen Electra, or Fergie, but they were just so bombarded with people I thought I was never going to get through. But I did, all of the squeezing through crowds, getting tripped, and people pushing me paid off. Carmen Electra was right there standing in front of me wearing a blue dress, all I could think at the time was when am I going toShow MoreRelatedGiovanni Battista Tiepolos The Immaculate Conception779 Words à |à 3 PagesDear John, How are you doing, work and your family? I hope very thing is going pretty good. It is my pleasure to use this opportunity to write to you and inform you on my experience about my travel trip to Madrid Spain during the Easter holidays. Actually it was a great experience of a life time, I visited so many places but the most important and interesting that I want to share with you is my visit to the MUSEO NACIONAL DEL PRADO museum in Madrid, which I get to see ââ¬Å"The Immaculate Conceptionâ⬠Read MoreThe Hajj Essay1210 Words à |à 5 Pagesre-established it as a shrine dedicated to the one God (Hofe 96). Now it is the duty of every Muslim to make a trip to that very place. About 2 million Muslims from just over 70 different countries will journey to the holy city of Mecca each year. The pilgrimage begins during an important month in the Muslim calendar called the Dhu al-Hijah. At this time Muslims will travel from all over to make the trip to the sacred land of Mecc a. Many will die young and old, but there couldnt be a better way of dieingRead MoreSin : Sin And Sin1196 Words à |à 5 PagesApril 2017 Sin Sin can be interpreted in many different ways, one can choose to incorporate a religious belief, or another can simply rely on the right and wrong standards of a society. According to the Merriam-Webster Dictionary, the word sin can be defined as an offense against religious or moral law (ââ¬Å"Sin.â⬠Merriam-Webster). According to my own accumulated knowledge and spiritual beliefs, sin is the failure to conform to the standard of perfection established by God. The seven deadly sins come toRead MoreThe City Of Las Vegas1580 Words à |à 7 PagesLas Vegas, also known as ââ¬Å"Sin Cityâ⬠, is one of the most popular tourist spots in the world that I plan to take a vacation. It is constantly one of the fastest growing cities in the United States and the population is normally over a million people. The vast number of people moving to Vegas is usually about Six thousand people every month and only one thousand people leave, giving it a net growth of approximately five thousand people a month. If you visit Las Vegas once a year, you will see huge changesRead MoreThe Tower Of The Eiffel Tower1536 Words à |à 7 Pagesthe five lamps that are found scattered over the room, are all off, but the curtains of the window are drawn, thus, obscurity is only a myth in the room. It is indeed ironic, since the cityââ¬â¢s accomplice of all the sins, which undoubtedly occurs here, is, in fact, obscurity. Vegas is sin city. Hernan and Patricia enter through the door. Hernan is holding the card key of the room 1036 in one hand, he also brings a backpack over his right shoulder. Patricia carries her purse and a small blue suitcaseRead MoreSummary Of I m Abdullah 1077 Words à |à 5 Pagesbrimless white cap if the seat was available. The guy looked up from the book he was reading and said, ââ¬Å"No not at all? You can sit down if you like.â⬠ââ¬Å"Thank you, I almost thought that I might end up sitting in the floor, the class is completely full. My name is Alex by the way.â⬠ââ¬Å"Iââ¬â¢m Abdullah.â⬠Trying to gather his things to make extra room for Alex, Abdullah closed his book holding it reverently in his hands. The title was engraved in gold lettering and flowing in Arabic script. Either the classroomRead MoreA Day At The Crocker Art Museum938 Words à |à 4 PagesHaving lived in the Sacramento area for the last 10 years, last weekend was my first trip to the Crocker Art Museum. The museum was slow when we first got there around 10:00 am, but within an hour it started to pick up. I did not expect much from a museum in Sacramento, I was thinking more like gold rush memorabilia or Sutter household items. In short, I love the place. It is so much bigger and with more art than I imagined. My favorite part of the museum was the old part and not the modern side. I didRead MoreThe Black Veil : The Presence Of Sin Essay2396 Words à |à 10 PagesThe Black Veil: The Presence of Sin in Hawthorneââ¬â¢s Short Stories Nathaniel Hawthorneââ¬â¢s Dark Romantic views shine through his writing, showing that human nature is weak and selfish. Although his plots revolve around misguided people and the guilt of their lives, the guilt stems from their sins that are arguably unpardonable since they affect the sinnersââ¬â¢ lives until they die. Hawthorne especially uses the theme of an unpardonable sin in ââ¬Å"Young Goodman Brown,â⬠ââ¬Å"Roger Malvinââ¬â¢s Burial,â⬠and ââ¬Å"The CelestialRead MoreMy Life Is Your Life1531 Words à |à 7 PagesGoodman Brown says goodbye to his wife, Faith, outside of his house in Salem Village. Faith, who is wearing pink ribbons in her hat, asks him not to leave but instead to stay with her. Brown tells her that he must travel for one night, insists that this trip will make him a better man and tells her to go to bed and to make sure she says her prayers. Brown sets off on a road and into a gloomy forest. He looks around, afraid of what might be behind each tree, thinking, but hoping that there is no sign ofRead More Harriet Tubman Essay1480 Words à |à 6 Pagesaction. Harriet was born a slave in Bucktown, Maryland 1. From the time she was born she was taught to be wary of the white men. Two of her sisters had been sold to a slave trader and she vowed that she would never let that happen to her.2 From my reading, Harriet Tubman seemed different from most of the other slaves around her. She had a rebellious nature, always getting into trouble. Her parents introduced her to religion, thinking maybe it would crush her rebellious nature. One way to
The Rise of Anxiety Disorder Essay - 1049 Words
As the world leaps into the future, it seems that mental illness is becoming more of a problem among many people. One of the most common types of illnesss among the current population is anxiety disorders. It is evident that there is a rise of anxiety disorder among the Western World. There are three main factors that contribute to this, they include our education system, technology and media, and the treatment and decreasing criticism anxiety patients receive. In recent years, it has become a well noted fact that the education system has become in many ways tougher, for better or for worse. Nevertheless, for anyone susceptible to an anxiety disorder, school often aggravates their symptoms. Today over 10 per-cent of European andâ⬠¦show more contentâ⬠¦The unreasonable quantity of time a child spends in school limits their freedom to grow as individual and relax. As well, one can infer that the testing system ââ¬Å"is almost designed to produce anxiety and depressionâ⬠(P sychology Today: The Decline of Play and the Rise of Childrens Mental Disorders). In addition, some psychologist have noticed a trend of high-achieving students expressing a strong reluctance to attend class because of anxiety, this is becoming common among high school students. Psychologists have referred to this as ââ¬Å"school refusalâ⬠(Points of View: THE NEW WORRY EPIDEMIC). For students, there is an on-going pressure to get high grades; in that sort of high pressure environment, anxiety is inevitable. In the past 20 years there has been a technological revolution and although it has made some aspects of life easier, it has also contributed to a great amount of stress. The media has been a major growth industry in this revolution, one cannot avoid the excessive advertisements and negative news that it presents. Furthermore, the media creates unrealistic idealization for the average person, especially for women. The media is a major contributor to anxiety among the genera l population. When one is constantly bombarded with a collection of unrealistic ideals such as the latest smart phone, the latest clothes and the perfect body, it prepares one for an inescapable and great amount of pressure (PsychologyShow MoreRelatedEssay about Social Phobia or Just Shyness1667 Words à |à 7 Pagessocial anxiety disorder, also called social phobia. In investigating the causes, symptoms, and treatment of social anxiety disorder, I found that while drug companies and some researchers have hailed the unveiling of a drug for social anxiety as an important step, others feel that the disorder is poorly defined and its prevalence is exaggerated. Therefore, the following questions emerged: how did the diagnostic category of social anxiety disorder come about? How much of the disorder is rootedRead MoreSocial Anxiety Disorder : Social Phobia Disorder1654 Words à |à 7 PagesSocial anxiety is ââ¬Å"a fear of humiliation or of being judged by others, and an avoidance of social situations where attention centers on the individualâ⬠(Martis). According to the Social Anxiety Institute, social anxiety has become the third largest psychological disorder, following depression and alcoholism (Richards). Commonly, victims of this social phobia have problems pursuing social environments, interactions, and relationships (ââ¬Å"Social Anxiety Disorderâ⬠). The failure to fulfill daily requirementsRead MoreNeuroticism Is A Dimension Of Temperament That Can Potentially Play A Role1057 Words à |à 5 Pagesdimension of temperament that can potentially play a role in disorders. Barlow and colleagues (2014) provide an understanding of this role, through the triple vulnerability theory. The theory incorporates: general biological vulnerability, general psychological vulnerability, and specific psychological vulnerability all interacting in the development of an emotional disorder (or neuroticism itself), particularly anxiety and mood disorders. Neuroticism is the tendency to experience frequent, intenseRead MoreFrequent Symptoms of Obsessive Compulsive Disorder Essay1133 Words à |à 5 PagesObsessive Compulsive Disorder, commonly known as OCD - one in every 50 adults and one in every 200 adolecence. Obsessive Compulsive Disorder is an anxiety disorder that causes people to have unwanted obsessions with things and recurring compulsions or rituals. Many times, the obsessions or compulsions have to do with cleanliness or germs. An example of this would be a person who is obsessive with washing their hands repeatedly. (website 1, paragraph 1) Every person who has this disorder has different compulsionsRead MoreSymptoms And Symptoms Of Anxiety Disorders1193 Words à |à 5 PagesAnxiety Disorder ââ¬Å"Anxiety refers to the brain response to danger, stimuli that an organism will actively attempt to avoidâ⬠(Beesdo, Knappe, Pine, 2009, p. 1). Both children and adolescence are at risk of anxiety disorders; it is known that it is the most frequent disorder of these age groups. The classification can be found in a DSM or ICD (Beesdo, Knappe, Pine, 2009). In children, the separation from normal anxiety to pathological anxiety is difficult to assess. Some examples of normal anxietyRead MoreSeparation Anxiety : A Type Of An Attachment Disorder1232 Words à |à 5 PagesNo one is perfectly healthy. In todayââ¬â¢s society, many people suffer from some type of disorders. Separation anxiety is one of them. According to the www.attachment.org website, ââ¬Å"this disorder is a type of an attachment disorder that is usually observed by young children, who feel they are getting lack of affection and attention from parents or their caregivers due to separation.â⬠I believe that many people feel unsafe being alone and they are afraid to be alone. However, due to inescapable situationRead MoreWhat is Anxiety? Essay1019 Words à |à 5 PagesAnxiety is a feeling and emotion of excessive and prolonged worry, a sense of dread and generalized tension. Fear and anxiety are similar emotions but have important differences. While fear is based on a specific threat and is relatively short, anxiety has no definite basis and often prolonged. We all experience anxiety at some level. Students feel anxious when taking an exam. You may feel apprehensive about going out on a blind date. Many people are scared of delivering a speech. Many situationsRead MoreEssay on Social Anxiety Disorder (SAD)1308 Words à |à 6 PagesSocial anxiety disorder (social phobia) can be described as an extreme, persistent fear of being scrutinized or judged by others in social situations. This fear may lead to feelings of embarrassment, humiliation and self-consciousness. People who suffer from this condition may ââ¬Å"feel powerless against their anxietyâ⬠(ADAA). These emotions often interfere with daily activities, such as school, work and personal relationships. The person might begin to withdraw socially or avoid situations in whichRead MoreDiagnosis Of Anxiety Disorder ( Adhd )872 Words à |à 4 PagesDiagnosis of Anxiety Disorder Jakeââ¬â¢s origin of his Anxiety Disorder stemmed from the rise in the difficulty of his classes. More specifically, it could have been a behavioral, humanistic, and/or a cognitive factor of which induced his anxiety. Depending on how the counselor came up with Jakeââ¬â¢s diagnosis, comparative analysis can be applied to the three possible variable factors of Jakeââ¬â¢s counselorââ¬â¢s reasoning, and how other psychologists view each of the same behavioral, humanistic, and cognitiveRead MoreThe Link Between Depression And Suicide Essay1288 Words à |à 6 Pagesbetween Depression and Suicide: Depression carries a high risk of suicide. Over 90% of people who die by suicide have clinical depression or another diagnosable mental disorder. Many times, people who die by suicide have an alcohol or substance abuse problem. Often they have that problem in combination with other mental disorders. Warning Signs: â⬠¢ Always talking or thinking about death â⬠¢ Clinical depression -- deep sadness, loss of interest trouble sleeping and eating -- that gets worse â⬠¢ Having
Ethical Issues in Marketing Relationships
Question: Discuss about the Ethical Issues in Marketing Relationships. Answer: Introduction Walmart is one of the biggest American international retail company that provides a range of products at the best price for its customers. The company was founded by Sam Walton in the year 1962, in Betonville , Arkansas. At present the company has its stores all over the world with 11,539 stores. Walmart aims at providing the best quality goods to its customers at the cheapest price. Though the company has been on the top list of fortune for many years, yet the company has faced many ethical issues regarding the management of the company (Arnold, Beauchamp and Bowie 2012). In the case study provided, a brief description regarding the issues of the company and the measures that had been taken by the company has been listed. This report deals with five questions based on the sustainability, ethics, social responsibilities, stakeholders and the measures adopted by Walmart to get rid of the controversies along with some recommendations are considered. As per the case study, Walmart has done various implementations for sustainability in its organization like improving the health benefit packages to its employees by offering subordinate deductibles as well as implementing a generic prescription plan. Walmart has also improved their ethic standards by creating an ethics department that will help to monitor the observance of suppliers. Walmart had also developed objectives in order to become more environmentally friendly. The greatest environmental concern that is associated with walmart has been urban slump. Walmart is also working to advance the moral reputation along with its status for sustainability and corporate governance. The company has also using solar power as well as wind power in their stores that is located in Colorado and California. Walmart has also reduced the consumption of energy that makes possible the conservation of energy in two major ways (Barney and Peteraf 2014). The company has also managed the consumption o f energy by controlling the heating and cooling of us Walmart stores. It is also attempting to reduce the use of fossil fuel to sell more green products. It had tried its best to make its stores more eco-friendly and enhance the benefits of the employees. The company has created global responsible sourcing initiative that are required to be followed by the suppliers to make sure that the suppliers are performing everything possible to go green(Schminke et al. 2014). Walmart anticipates its suppliers to recurrently improve their systems. The company typically works with suppliers in order to decrease costs of wrapping as well as shipping. This will in turn, reduce the costs of the customers. The company has worked with the sustainability consortium in the year 2009, in order to enhance a dimension and reporting system that is termed as the sustainability index. The most significant ethical issues that Walmart had faced in the past were that they did not pay enough to the employees in the past. The ethical issues that are concerned with the stakeholders comprise charges of discrimination, leadership misbehaviour, corruption as well as safety (Neubert, Wu and Roberts 2013). Most of the ethical issue that is associated with the company deals with the fact that the company has charged of failing to make available health insurance for more than 60 percent of its employees. The company took action in order to improve relation with its stakeholders and to address the significant ethical issues. The company improved health benefit packages that they were not able to provide to the employees. The company also increased the pay that is tied to the performance. Employee displeasure often leads to customer displeasure. The ethical issue was also associated with fewer employees as they were not able to provide excellence customer service that made the c ustomers dissatisfied. Walmart dealt with this issue by placing lowest among discount stores as well as department stores to satisfy the customers. Another most important ethical issue that was faced by the company is that the company discriminates among the employees. In spite of the fact that women account for more than two-thirds of all Walmart employees, they frame less than 10 percent of store management. It was also found that the company paid less to female store managers as compared to male store managers. Walmart also discriminated amongst them regarding pay, training as well as promotion. Walmart demonstrated a rehabilitated commitment toward guaranteeing the company sticks to ethics as well as conformity standards. Walmart has been trying their best to improve their ethical reputation and as a result, the company released a revised global statement of ethics. The company has also embarked on a health proposal in order to address the increasing issue of obesity in America. Walmart also faced issue related to discarded stores that were deserted when the company outgrows settings. The large stores of Walmart have been put to disadvantage as they were trying to expand into urban areas. As a result, Walmart commenced testing smaller stores that consists of about 15000 square feet in urban and rural areas. The policy related to smaller stores has already started showing promise. Another most sustainable ethical problem that is faced by Walmart is related to realm of trade practices. The thought of predatory pricing was mainly proposed to drive out competition that can be viewed as ethically uncertain. However, Walmart addressed this issue by stating that this is not as much rapacious as the main objective is to deliver the lowest possible cost to the customers (Mourad, Jaime and Garcia 2014). According to corporate social responsibility, companies show their responsibilities towards the society on the basis of economic, legal, ethical and philanthropic segments (Martin 2015). The paper is concerned with the organization named Walmart. Walmart has been criticized for its predatory pricing that it does with respect to the local merchants. Economic responsibilities Walmart has shown an outstanding performance with respect to its economic performance. It has been noted that Walmart has the largest retailer in the world with a record sales. It has maintained its quality by providing the best products at a low price. It is successful in meeting the requirements of the society and achieving its mission. It has even successful in being the largest grocery chain , and has topped the fortune 500 chart. It has a huge range of 8000 facilities in 27 countries (Walmart.com. 2016). Legal responsibilities Walmart has generally shown adherence to the laws of the country, but at some point of time, there had been various issues raised by the employees and other stakeholders that may taint the image of the company. There were some issues regarding bribery of the company, some that are still pending in the court of law. Though not all issues are fair enough to pull down the stability of such a big company, yet various issues raised have put some severe diverse effects against the goodwill of the company. Ethical responsibilities ethical responsibility is just met partially by the company. The company has various plan such as Buy American and Environmental Awareness that are good examples with respect to the companys ethical responsibility. The company even offers its employees stock options and profit sharing options in order to let the people spend in the companys wealth. In spite of all the facilities, it forgets to fulfil its duties towards the small merchants, as it puts them out of business and enters the ton with a strong base. Moreover, it has been noted that some of the ethical plans initiated by the company have been mere publicity stunts. Employee dissatisfaction was a big issue in the company (Biong et al. 2015). It was noted that while the company was expanding its scale, it had reduced its employment by 1.4%. Although walmart has supported an open door relation with the managers of the unions, yet, it often seems to fight against them. In order to overcome the ethical i ssues, walmart has claimed to has donated $35 million t new process procedures, and developed ethical training sessions for more than 19000 associates. Philanthropic responsibilities Walmart has fared well in this area. The company has initiated various corporate citizenship initiatives like scholarships, fund raisers and even hefty donations to business schools. They have established the Walton Family Charitable Support Foundation in order to smooth the progress of their corporate philanthropy. It has even got into joint ventures with the government in order to integrate and evaluate efforts in renewable energy (Eagle and Dahl 2015). This venture had been named as sustainable value networks. It has joined various projects that helps in the reduction of renewable resources use. Many stores of Walmart have been able to reduce their amount of emissions. Walmart is an extremely well established and profitable company with a noted philanthropy. However, there are enough areas where the company must improve their legal and ethical responsibilities in order to gain a better CSR. Various barriers have erupt in both the domestic and international expansion of the business, hence, keen interest should be given to rectify the issues prevailing in the environment (Stewart 2014). According to Mitchell, the normative theory of stakeholders identification is based on three variables power, legitimacy and urgency. According to power ,it means that the extent to which the stakeholder can access physical, material and normative means to impose their wish on the organization. According to legitimacy, it means the effect of the actions of the group or individual within a constructed system of values, beliefs and definitions, with the organization. Lastly, urgency means the degree to which stakeholders can claim or call for immediate attention to the organization. With respect to these three attributes, stakeholders of an organization could be easily identified and defined ranking according to their importance. A stakeholder who is capable of fulfilling all the three attributes, would be stated as the most important stakeholder. Figure : Mitchells Normative Theory Of Stakeholder (source : Montano and Kasprzyk 2015 ) By keeping these attributes in mind, stakeholders for Walmart could be described as follows Competitive businesses though Walmart has maintained its ,motive of providing with low quality goods at cheap prices, yet various lawsuits have been filed by the competitors as it has harmed their business. Walmart has used its predatory pricing in order to fulfil its motive, whereas, other companies have suffered from the loss of customers. Various competitors has protested against the opening of Walmart store in their area. This has led to complications for the company to a certain extent. With the government coming into action , Walmart and other big retailers have faced various issues in formulating their business plans (Hughes, McEwan and Bek 2013). The competitive stakeholders have power and legitimacy as an attribute, yet they do not have the attribute of urgency in them. Therefore, it can be stated that these stakeholders are dormant stakeholders. Suppliers - Walmart works with typical suppliers ij order to reduce its cost of packaging and shipping its goods. This thereby results into a decreased cost for the customers. One of the basic aim of the company is to use the sustainability index from sustainability consortium in order to create a sustainable supply chain for its products. In order to maintain its business, Walmart would approach any supplier to proceed with the business. If any supplier is unable to fulfil the the standards , Walmart can hire other suppler to provide a similar service. Engaged in business with a big retail company like Walmart, the companies would not find it feasible to break ties with the company. Hence , the supplier stakeholders can be listed as a discretionary stakeholder of Walmart as they nor have the power nor the urgency to move the company (Flite and Harman 2013). Employees most of the controversies faced by the company have been regarding the issues with its employees. There are various issues raised by the employers as failing to provide health insurance, lesser employment rates that has increased the pressure on existing workers, discouraging unions, discrimination among employees, gender biased employment , increase working hours, low wages, etc. All these issues has raised various complications for the company that had to be addressed currently. If the employees are unsatisfied, they do not serve the customers of the company well, that thereby creates a cyclical reaction of dissatisfaction. Hence, it is seen that employees of the organization has all the three attributes of power, legitimacy and urgency in them. This thereby, makes the employee as a key stakeholder of the organization. Environment - in 2013, Walmart was held guilty for dumping the hazardous waste materials. It had to pay an amount of $81 million to settle the charges. Walmart has even increased the stress to citys infrastructure by its own constructions. At citys where places have been the greatest issues, there has been no room for Walmart stores. In order to portray a better image, Walmart has donated in various plans for the depletions of resources, gave scholarships to students and joined hands with various NGOs. This shows that environment is another key stakeholder for the company as it has all the attributes of power, legitimacy and urgency in it. It is therefore considered as a definitive stakeholder of the company. According to Joseph and Kuby (2015), with various ethical issues regarding the competitors, employees, unions, bribery scandals, dumping of wastage, Walmart has suffered various ethical issues in the society. For such a big retail company to function smoothly it is quite important for the company to look after its ethical issues and social responsibilities, so that it is able to improve its standard and the opinion others hold for the company. It formed its global ethics office in 2004, that would spread ethical corporate culture among the global stakeholders. The office provides a guidance on the ethical decision making by initiating a helpline. It had also created an ethical standards team to keep a check on the conformity of supplier factories. the company has contributed in disaster management projects , women empowerment projects and supplier development. This has helped the company to gain good name and freedom from the controversies towards a certain limit. Walmart donated around $1.5 million to the victims of hurricane sandy. With the issue raised against the company for being biased towards he male gender of the society by providing more employment opportunities to them, Walmart had partnered with 150 companies and 60000 women to teach valuable skills in order to help them to escape poverty. Walmart also created a supplier development program where a partnership with 100 suppliers were made annually with the consent to improve the productivity of the working conditions. The company has embarked in a health scheme to address the problem of obesity in America. Walmart agreed to lower the price of fruits and vegetables and also reduce the constituents of fats, sugar and salts in the food it sells. It could generate healthier habits among the people by changing the world eating habits. In spite of all the controversies that the company has undergone, the revenue keep on rising for the company. The company expands its business globally and it has led the company to adopt various social, cultural, regulatory economic and political factors. Despite its difficulties of operating globally, Walmart has achieved success(May 2012). Walmart must focus on achieving healthy relations with its stakeholders with its main focus on the employees and environment. Strategically formulating its plans to ward off the problems prevailing in the company would help Walmart to reach its mission more efficiently. Job securities and facilities to its employees would help the company in return to seek quality services provided. The company must involve itself in various programs initiated by the government in order to help the society. This would help the company to gain its environmental ethics (Heizer, Render and Munson 2016). Maintaining ethics towards the suppliers by helping them to secure the ties with the company. Overseas bribery scandal has tarnished the reputation of Walmart. In future, issues that affect the image and brand of the company must never me overlooked. Importance must be given to each and every matter that erupts as a controversy for the company. These controversies would grow further to pose a serious thr eat for the organization. Walmart has been able to secure a high position in the list of big retailing companies both in America domestically and internationally. Issues that prevail in the company would be many, yet the company must never lose its focus to provide the best to its customers. Conclusion For a huge retailer like Walmart, there are numerous rsponsibilities and duties that the cmapny must fulfil in order to maintain the popularity of the brand name.. When the company fails to fulfil these responsibilities and duties, complications take over the formulation process of the company. This process leads too severe drawbacks that might affect the revenue of the company. It is important for the company to maintain an ethical background and look after the stakeholders, so that the company has no harm from any of the issues. Along with the goal to provide quality products to the customers, it must also aim at avoiding controversies by maintaining an ideal ethical nature in the organization. This would enable the company to grow further along with a profitable venture. References Arnold, D.G., Beauchamp, T.L. and Bowie, N., 2012.Ethical theory and business. Pearson Higher Ed. Barney, J.B. and Peteraf, M.A., 2014. Comment on Hashai and Buckley: Transactions Costs, Capabilities, and Corporate Advantage Considerations in Theories of the Multinational Enterprise.Global Strategy Journal,4(1), pp.70-73. Biong, H., Kidwell, R.E., Nygaard, A. and Silkoset, R., 2015. Leading by example; Values-based strategy to instill ethical conduct). Clark, J.B., 2014. Issues in Labor Markets: Unions, Discrimination, Immigration.Principles of Economics, p.921. Eagle, L. and Dahl, S., 2015. Ethical Issues in Marketing Relationships.Marketing Ethics Society, p.75. Flite, C. and Harman, L.B., 2013. Code of ethics: principles for ethical leadership.Perspectives in Health Information Management, (Winter). Heizer, J., Render, B. and Munson, C., 2016.Principles of operations management: sustainability and supply chain management. Pearson Higher Ed. Hughes, A., McEwan, C. and Bek, D., 2013. Retailers, supply networks and changing articulations of ethicality: lessons from Flower Valley in South Africa.Journal of Economic Geography,13(2), pp.211-230. Joseph, L. and Kuby, M., 2015. Modeling retail chain expansion and maturity through wave analysis: Theory and application to Walmart and Target.International Journal of Applied Geospatial Research (IJAGR),6(4), pp.1-26. Martin, K.E., 2015. Ethical issues in the Big Data industry.MIS Quarterly Executive,14, p.2. May, S., 2012.Case Studies in Organizational Communication: Ethical Perspectives and Practices: Ethical Perspectives and Practices. Sage. Montano, D.E. and Kasprzyk, D., 2015. Theory of reasoned action, theory of planned behavior, and the integrated behavioral model.Health behavior: Theory, research and practice Mourad, A.L., Jaime, S.B.M. and Garcia, E.E.C., 2014. Sustainability Ethicskey issues for packaging trends. InProceedings of the 9th International Conference on Life Cycle Assessment in the Agri-Food Sector (LCA Food 2014), San Francisco, California, USA, 8-10 October, 2014.(pp. 864-871). American Center for Life Cycle Assessment. Neubert, M.J., Wu, C. and Roberts, J.A., 2013. The influence of ethical leadership and regulatory focus on employee outcomes.Business Ethics Quarterly,23(2), pp.269-296. Schminke, M., Caldwell, J., Ambrose, M.L. and McMahon, S.R., 2014. Better than ever? Employee reactions to ethical failures in organizations, and the ethical recovery paradox.Organizational Behavior and Human Decision Processes,123(2), pp.206-219. Schwartz, M.S., 2013. Developing and sustaining an ethical corporate culture: The core elements.Business Horizons,56(1), pp.39-50. Stewart, K.L., 2014. An ethical analysis of the high cost of low-priced clothing.Journal of Academic and Business Ethics,8, p.1. Walmart.com. (2016). [online] Available at: https://www.walmart.com/ [Accessed 11 Sep. 2016].
Tuesday, May 5, 2020
Auditing and Assurance Depicting the Audit Opinion
Question: Describe about the Auditing and Assurance for Depicting the Audit Opinion. Answer: Introduction: The overall study mainly helps in depicting the audit opinion of relevant cases, which might help companies to understand the specified material and immaterial errors. In addition, the report also helps in depicting the opinion, which is mainly mentioned in ASA 700 and provide relevant audit opinions that could help companies in their audit process. Moreover, the study also evaluates different scenarios, which could be helpful in depicting the relevant audit opinion needed for each situation. Moreover, the loopholes in internal control system of Adel Company are effectively depicted in the study. 1: Audit reports Providing explanation for ASA 700 forming and providing relevant audit opinion: ASA 700 mainly helps in depicting the relevant requirements, which could be used by companies while formulating their overall financial statement (Auasb.gov.au 2016). In this context, Pandit et al. (2014) stated that ASA 450 mainly helps auditors to identify the overall uncorrected misstatement that might have material impact on the financial report of the company. The overall requirements of the ASA 700 for opinion in financial report are as follows. The overall auditors of the company should form an opinion regarding the prepared financial report. In addition, the auditors should also evaluate the report in accordance with the financial reporting framework and material respects (Auasb.gov.au 2016). Furthermore, the auditors of the company have to provide reliable assurance regarding the data that has been used in the financial report. In addition, the auditors also have to provide relevant assurance that the report is free from material misstatement conducted from error or fraud. In addition, due to the ASA 330 auditors have to provide relevant audit evidence (Auasb.gov.au 2016). Moreover, ASA 450 mainly provides relevant conclusion regarding the uncorrected material misstatements. Furthermore, the auditors also need to follow the paragraph 12-15 for depicting the auditing standard used in preparing the financial report of the company (Auasb.gov.au 2016). In addition, the auditors have to follow the relevant financial reporting framework, which could include the qualitative aspects of the companies accounting practises (Auasb.gov.au 2016). Moreover, the auditors of the company are also required to provide opinion on the following aspect of the financial report of the company. The auditors needed to provide relevant opinion on the accounting policies and its matter of presentation that is been used by the company in their financial report (Auasb.gov.au 2016). The overall viability of the accounting policies in regards with financial reporting framework (Auasb.gov.au 2016). The reasonable approach of the management in depicting the accounting estimates in their financial report. The auditors should also provide relevant opinion on reliability and comparability of the financial report of the company. In addition, overall classification, characterisation, and aggregation ort disaggregation of the information is checked (Auasb.gov.au 2016). Moreover, the auditors also have to provide relevant disclosure regarding the proper understanding of the information provided in the financial report. The auditors have to provide opinion on the disclosure provided on the financial report. In addition, the auditor also provides the opinion on the effectiveness of the material transactions conveyed in the financial report (Auasb.gov.au 2016). In addition, the auditors also provide the terminology of the financial report with each statement. Moreover, the auditors also have to provide opinion regarding the fair presentation of the financial framework used in report. In addition, according to the paragraph 12-13 auditing standard is to be maintained while preparing financial report of the company (Auasb.gov.au 2016). Furthermore, opinions are also to be provided in the presentation, content, and structure of the financial report. In addition, the auditors have to also provide opinion on the viability of the financial transaction depicted in the annual report (Auasb.gov.au 2016). Lastly, the auditors have to provide opinion regarding the applicability of the financial reporting framework used by the company. In addition, the overall different types of opinion that is relatively provided to the audit report is unqualified opinion, qualified opinion, adverse opinion, and disclaimer of opinion. In this context, Cheng, Dhaliwal and Zhang (2013) stated that due to the effective control measures and punishment criteria, AASB is able to reduce the overall unethical measure conducted by the company. On the other hand, Tsipouridou and Spathis (2014) criticises that some auditors effectively uses the loopholes in accounting standard to increase their personal income and help companies to inflate their overall balance sheet. Unqualified opinion: Moreover, the unqualified opinion is only provided to companies that have effectively conducted their financial report according to the GAAP rules (Auasb.gov.au 2016). The unqualified opinion mainly occurs is only depicted if the company has prepared the financial report as per the GAAP principles, it has relevant with statutory regulations, and effective disclosers of material matters are depicted in the financial report. Qualified opinion: Moreover, the qualified opinion is provided to companies that have not maintained their books according to the GAAP rules, but there is no adverse affects on the financial statement (Auasb.gov.au 2016). This type of statement is only provided if financial statement of the company has material misstatement present in their report. Adverse opinion: In addition, the adverse opinion is mainly provided for those companies that have not followed the GAAP rules and have conducted relatively mainly misstatements in their financial report (Auasb.gov.au 2016). The adverse opinion is only provided if the material misstatement is present and is affecting the financial report. Disclaimer of opinion: Lastly, the disclaimer of opinion is mainly conducted for companies, where the auditors are not able to conduct auditing due to falsification or absence of relevant data (Auasb.gov.au 2016). The auditors only deliver the disclaimer statement, if the auditing of the financial report is incomplete due to the absence of relevant information. Providing the explanation for Connor Company: The overall Audit opinion that is mainly depicted for Connor Company is the unqualified opinion, as the financial condition of the company is adequately presented in its cash flow statement. Moreover, this opinion is mainly presented to the firm if the company has provided relevant data in their financial report regarding its performance and transactions conducted in the fiscal year. The auditors mainly provide unqualified opinion to Connor Company because it provided relevant information in their report regardless of its condition. Providing the explanation for American parent: The overall Audit opinion that is mainly depicted for American patent company is the qualified opinion, as the financial record is according to the GAAP rules but no misrepresentation could be found. The company has not been following the LIFO method that is been used in GAAP accoutring standard. However, the material affect in only conducted in the inventory system and does not hamper the overall financial report of the company. Thus, the auditor could provide qualified opinion regarding the firms financial report. The auditors provide qualified opinion to the American patent company because there is no material effect of the LIFO method on the overall financial projection of the company. Providing the explanation for Victorian Manufacturing: The overall Audit opinion that is mainly depicted for Victorian Manufacturing is the adverse opinion, as the company has been using wrong valuation for their deprecation method. In addition, according to the GAAP rules company have to value the depreciation on the face value and not on the market value. Thus, auditors are indicating a fraud that might be conducted in the company, which is not accepted according to the GAAP standard. The auditors mainly provide adverse opinion for the Victorian manufacturing because it does not follow any rules of GAAP and potential misstatement could occur in their financial report. 2: Internal Control Systems Identifying the overall weakness in internal control of Adel Companys procedures: Companies to maintain efficiency in their accounting and auditing procedures conduct effective internal control. In addition, the weakness in internal control mainly decreases the overall ability of the company to depict an effective financial report. In addition, with the effective internal control, external auditors are able to detect material misstatement in operations of the company. Moreover, effective internal control system mainly monitors and supervises the overall operations of the company. After the effective evaluation of the internal control process that is being used by Adel Company. In addition, there are certain loopholes in the overall internal control system of the company, which could be effectively identified from the scenario. Moreover, the identified loopholes in the internal control of Adel Companys procedure are as follows. Low auditing: The company does not support the periodic auditing of payrolls, which might in turn reduce the efficiency of the payroll system. In addition, Adel Companys internal control system could not be efficient if periodic auditing is not being conducted on the payroll system. Grant, Sen and Spring (2013) stated that with the help of effective auditing process companies are able to reduce the unethical measures conducted in their business. Moreover, the auditing is mainly needed in evaluating the exact report timing conducted by the workers. In addition, auditing could be conducted on the payroll cheques that are being delivered by the accountants and payroll tax report that is been generated b the chief accountant. Authorisation issue: In addition, Adel manufacturing is mainly dependent on the record keeping conducted by the workers. However, this blinded trust might negatively affect on the productivity of the company. Moreover, no monitoring of workers in and out time might raise the unethical measures and reduce the actual work time of the workers. Paterson (2014) argued that companies with the help of latest technology are able to monitor the exact work time of their workers. Issue in supervision: Due to the low supervision that is been conducted in the accounts payroll system might increase the overall mistake conducted by the two accountant. In addition, the form is mainly filled in pencil and the workers to increase their work time and reduce deduction in their payments could effectively change data. In addition, there is no significant checking, which is being conducted by the chief accountant regarding the authenticity of the payroll checks. Moreover, no supervision was conducted in the Adel manufacturing, which in turn might increase the errors that might be generated from their internal control system. In this context, Grant, Sen and Spring (2013) stated that use of appropriate supervision could effectively help companies to promote ethical consideration in their operations. Depicting the test of control for each of the identified errors: After the boost in information technology, the companies are able to improve their internal control system. In this context, Hoitash, Hoitash and Johnstone (2012) stated that companies use effective SAP technology to improve their overall accounting system and reduce any unethical practises conducted in their vicinity. The overfill test of control, which might be used by Adel manufacturing for the identified errors are as follows. Pay cheque approval system: The overall use of payroll approval system could effectively help in reducing any type of errors that might be generated from calculations conducted by the accountant. In addition, this test of control might mainly help in reducing the issues generated from reduced supervision conducted by the chief accountant. Gordon and Wilford (2012) stated that payroll system might help reduce the error, which could be generated from errors in bookkeeping. Verification of calculation: In addition, the use of effective verification of calculation process could help in authenticating the calculations conducted by two accountants. Moreover, the calculations of the payroll could be verified by switching the order of cal calculation, which in turn might help in reducing the errors. Gong, Ke and Yu (2013) argued that use of second verification might increase the workload of the accountant and raise the overall time of the payroll calculation. The control system might help in reducing the low auditing conducted by the Adel manufacturing. Automated timekeeping system: In addition, the effective automated timekeeping system might effectively help Adel manufacturing to reduce weakness conducted on recording keeping of in and out time of workers. This automated timekeeping system is more effective that the current timesheet that is being used by the company. Grant, Sen and Spring (2013) mentioned that timekeeping system are mainly used by manufacturing companies to reduce any unethical measure conducted by its employees. This control system might effectively help in reducing low auditing and authorisation issues faced by Adel manufacturing. Matching the timecard to employee list: The risk that might be generated from non-submission of timesheet could be effectively reduced by implementing matching time card system. This system mainly helps in identifying the employee that has not submitted their timesheet on specified date. In addition, this system also helps in authenticating the overall timesheet data collected from employees. Leipziger (2015) stated that identification of late timesheet submission could effectively help in reducing the unethical process conducted by employees to reduce their wage deduction. Conclusion: The overall system mainly helps in depicting the auditing process, which might be used by the company to authenticate their financial report. In addition, the novice effectively depicts the auditors opinion that needs to be provide according to ASA 700 regarding the financial statement of the company. Furthermore, the components of the auditing opinion are thoroughly discussed in the study, which in turn provides relevant decision regarding the different cases. In addition, the novice effectively depicts the weakness that is identified in the Adel Company audit procedures. Furthermore, effective test of control is depicted for each identified weakness for authenticating and validating the overall audit process of the company. Reference and Bibliography: Auasb.gov.au. (2016).Auditing and Assurance Standards Board (AUASB) - Home. Available from: https://www.auasb.gov.au/ [Accessed on 12 Sep. 2016]. Cheng, M., Dhaliwal, D. and Zhang, Y., 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?.Journal of Accounting and Economics,56(1), pp.1-18. Douglas, C., Edward, L., Jiandong, C. and Wenxuan, H., 2013. Executive integrity, audit opinion, and fraud in Chinese listed firms.Emerging Markets Review. Evans, M.D., Thomas, R., Williams, G.L., Beynon, J., Smith, J.J., Stamatakis, J.D. and Stephenson, B.M., 2013. A comparative study of colorectal surgical outcome in a national audit separated by 15 years.Colorectal Disease,15(5), pp.608-612. Gong, G., Ke, B. and Yu, Y., 2013. Home Country Investor Protection, Ownership Structure and Crossà ¢Ã¢â ¬Ã Listed Firms' Compliance with SOXà ¢Ã¢â ¬Ã Mandated Internal Control Deficiency Disclosures.Contemporary Accounting Research,30(4), pp.1490-1523. Gordon, L.A. and Wilford, A.L., 2012. An analysis of multiple consecutive years of material weaknesses in internal control.The Accounting Review,87(6), pp.2027-2060. Grant, M.J., Sen, B. and Spring, H., 2013.Research, evaluation and audit: Key steps in demonstrating your value. Facet Publishing. Hammersley, J.S., Myers, L.A. and Zhou, J., 2012. The failure to remediate previously disclosed material weaknesses in internal controls.Auditing: A Journal of Practice Theory,31(2), pp.73-111. Hoitash, R., Hoitash, U. and Johnstone, K.M., 2012. Internal control material weaknesses and CFO compensation.Contemporary Accounting Research,29(3), pp.768-803. Leipziger, D., 2015.The corporate responsibility code book. Greenleaf Publishing. Li, C., Peters, G.F., Richardson, V.J. and Watson, M.W., 2012. The consequences of information technology control weaknesses on management information systems: The case of Sarbanes-Oxley internal control reports.Mis Quarterly,36(1), pp.179-203. Li, Y., Yu, J., Zhang, Z. and Zheng, S.X., 2016. The effect of internal control weakness on firm valuation: Evidence from SOX Section 404 disclosures.Finance Research Letters,17, pp.17-24. Pandit, J.J., Andrade, J., Bogod, D.G., Hitchman, J.M., Jonker, W.R., Lucas, N., Mackay, J.H., Nimmo, A.F., O'Connor, K., O'Sullivan, E.P. and Paul, R.G., 2014. The 5th National Audit Project (NAP5) on accidental awareness during general anaesthesia: summary of main findings and risk factors.Anaesthesia,69(10), pp.1089-1101. Paterson, J.C., 2014.Lean Auditing: Driving Added Value and Efficiency in Internal Audit. John Wiley Sons. Puchetaà ¢Ã¢â ¬Ã Martnez, M.C. and Garcaà ¢Ã¢â ¬Ã Meca, E., 2014. Institutional investors on boards and audit committees and their effects on financial reporting quality.Corporate Governance: An International Review,22(4), pp.347-363. Rice, S.C. and Weber, D.P., 2012. How effective is internal control reporting under SOX 404? Determinants of the (nonà ¢Ã¢â ¬Ã ) disclosure of existing material weaknesses.Journal of Accounting Research,50(3), pp.811-843. Sanderson, J., 2013. Audit issues.SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, p.331. Skaife, H.A., Veenman, D. and Wangerin, D., 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading.Journal of Accounting and Economics,55(1), pp.91-110. Tsipouridou, M. and Spathis, C., 2014, March. Audit opinion and earnings management: Evidence from Greece. InAccounting Forum(Vol. 38, No. 1, pp. 38-54). Elsevier.
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