Acc 546 Essay

Acc 546 Essay Acc 546 Essay To the Board of Directors of Apollo Shoes, Inc.: We highly appreciate your interest in Anderson, Oaks, and Watershed (AOW) to audit your company. We take pride in the fact that we were able to develop our image as a trust worthy consulting and professional advisory practice. The management team of Apollo Shoes’ is accountable for the financial reports, for sustaining current internal controls, and appraisal of internal control regarding financial reporting. It is our duty to communicate an unbiased view on these financial reports, assessment by management, and the usefulness of the organization’s internal control sustaining the financial report. The audit objectives, terms, limitations, and nature of services provided will be confirmed prior to engagement. Upon completion of our audits, we will provide you with an independent opinion regarding the fairness in which Apollo Shoes, Inc. presents information in all material respects, the financial position, results of operations, and cash flows in conformity with accounti ng principles generally accepted. The audit will be conducted in accordance to generally accepted auditing standards. These standards do not require absolute assurance that the report is completely free of material misstatements caused by error or fraud; this instead is based on a level of reasonableness. My team has organized our inspections in conjunction with the principles of the Public Company Accounting Oversight Board (PCAOB). We strategically planed and enforced the audit to acquire practical assurance. Regardless, the actual internal control consisting of fiscal reporting was sustained in all respects of materiality or whether financial reports are without material misstatement those standards that the PCAOB have put into place are required in order to plan and prepare for a proper audit. Our review of the financial reports will consist of proof promoting the totality of assets and disclosures in the financial reports, investigating all details in their entirety, evaluating the generally accepted accounting principles (GAAP), and estimating the general arrangement of financial reports. During the audit we obtained a comprehension of internal control over Apollo Shoes’ monetary reporting, and we appraised management’s valuation. Our audit does include obtaining an understanding of the internal controls to determine the procedure, timing and extent of audit testing. However, we are not responsible for providing assurance on internal control or to identify deficiencies. Any

3 Rules of Architecture and How to Win the Big Prize

3 Rules of Architecture and How to Win the Big Prize On the back of the Pritzker medallion are three words: Firmness, Commodity, and Delight. These rules of architecture define the prestigious Pritzker Architecture Prize, considered the highest honor that a living architect can attain. According to the Hyatt Foundation which administers the Prize, these three rules recall the principles set down by the ancient Roman architect Marcus Vitruvius Pollio: firmitas, utilitas, venustas. Vitruvius described the need for architecture to be well-built, useful by serving a purpose, and beautiful to look at. These are the same three principles that Pritzker juries apply to todays architects. Did You Know? The Pritzker, or Pritzker Architecture Prize, is an international award given each year to a living architect who, in the opinion of a select jury, has made profound achievements in the world of architecture. Laureates of the Pritzker Architecture Prize receive $100,000, a certificate, and a bronze medallion. The Pritzker Prize was established in 1979 by Jay A. Pritzker (1922-1999) and his wife Cindy Pritzker. The Pritzkers made a fortune by founding the Hyatt hotel chain. The Prize is funded through the familys Hyatt Foundation. Vitruvius famous multi-volume De Architectura, written around 10 B.C. explores the role of geometry in architecture and outlines the need to build all kinds of structures for all classes of people. Vitruvius rules are sometimes translated this way:   All these must be built with due reference to durability, convenience, and beauty. Durability will be assured when foundations are carried down to the solid ground and materials wisely and liberally selected; convenience, when the arrangement of the apartments is faultless and presents no hindrance to use, and when each class of building is assigned to its suitable and appropriate exposure; and beauty, when the appearance of the work is pleasing and in good taste, and when its members are in due proportion according to correct principles of symmetry. - De Architectura, Book I, Chapter III, Paragraph 2 Firmness, Commodity, and Delight Who would have guessed that in 2014 the most prestigious award in architecture would go to an architect who was not a celebrity- Shigeru Ban. The same thing happened in 2016 when Chilean architect Alejandro Aravena received the architecture prize. Could the Pritzker jury be telling us something about the three rules of architecture? Like the 2013 Pritzker Laureate, Toyo Ito, Ban has been an architect of healing, designing sustainable housing for Japans earthquake and tsunami victims. Ban also has circled the globe providing relief after natural disasters in Rwanda, Turkey, India, China, Italy, Haiti, and New Zealand. Aravena does the same in South America. The 2014 Pritzker Jury said of Ban that His sense of responsibility and positive action to create architecture of quality to serve societys needs, combined with his original approach to these humanitarian challenges, make this years winner an exemplary professional. Before Ban, Aravena, and Ito came the first Chinese recipient, Wang Shu, in 2012. At a time when Chinas cities were choking in over-urbanization, Shu continued to defy his countrys quick-build attitude of over-industrialization. Instead, Shu insisted that his countrys future could become modernized while tethered to its traditions. Using recycled materials, said the 2012 Pritzker Citation, he is able to send several messages on the careful use of resources and respect for tradition and context as well as give a frank appraisal of technology and the quality of construction today, particularly in China. By awarding architectures highest honor to these three men, what is the Pritzker jury trying to tell the world? How to Win a Pritzker Prize In choosing Ban, Ito, Aravena, and Shu, the Pritzker juries are reasserting old values for a new generation. The Tokyo-born Ban was only 56 years old when he won. Wang Shu and Alejandro Aravena were only 48. Certainly not household names, these architects have undertaken a variety of projects both commercial and noncommercial. Shu has been a scholar and teacher of historic preservation and renovation. Bans humanitarian projects include his ingenious use of common, recyclable materials, like cardboard paper tubes for columns, to quickly construct dignified shelters for victims of disasters. After the 2008 Wenchuan Earthquake, Ban helped bring order to a devastated community by building the Hualin Elementary School from cardboard tubes. On a larger scale, Bans 2012 design for a cardboard cathedral gave a New Zealand community a beautiful temporary structure expected to last 50 years while the community rebuilds its cathedral, decimated by the 2011 Christchurch earthquake. Ban sees the beauty of carboard concrete tube forms; he also started the trend for reusing shipping containers as residential properties. Being named a Pritzker Architecture Prize Laureate establishes these men in history as some of the most influential architects of modern times. Like many middle-aged architects, their careers are just beginning. Architecture is not a get rich quick pursuit, and for many the riches never materialize. The Pritzker Architecture Prize seems to be recognizing the architect who isnt seeking celebrity, but who follows ancient tradition - the architects duty, as defined by Vitruvius - to create architecture of quality to serve societys needs. Thats how to win a Pritzker Prize in the 21st century. Sources Commodity and Delight by Andrew Ryan Gleeson, The Lying Truth (blog), July 8, 2010, https://thelyingtruthofarchitecture.wordpress.com/2010/07/08/commodity-and-delight/Jury Citation, Shigeru Ban, 2014, The Hyatt Foundation, pritzkerprize.com/2014/jury-citation [accessed August 2, 2014]Jury Citation, Wang Shu, 2012, The Hyatt Foundation, pritzkerprize.com/2012/jury-citation[accessed August 2, 2014]Ceremony and Medal, The Hyatt Foundation at pritzkerprize.com/about/ceremony [accessed August 2, 2014]The Ten Books on Architecture by Marcus Vitruvius Pollio, translated by Morris Hicky Morgan, Harvard University Press, 1914, gutenberg.org/files/20239/20239-h/29239-h.htm [accessed August 2, 2014]FAQ, Hyatt Foundation,  https://www.pritzkerprize.com/FAQ  [accessed February 15, 2018]Pritzker medalion image courtesy of the Hyatt Foundation

Human Resource Essay Example | Topics and Well Written Essays - 2000 words

Human Resource - Essay Example Employees who aspire for status will work hard towards getting the company car and this will be very beneficial for the organization. This paper will comprehensively analyze whether a company should add direct compensation or not when employees undervalue the cost of benefits. â€Å"Employee benefits typically refers to retirement plans, health life insurance, life insurance, disability insurance, vacation, employee stock ownership plans, etc. Benefits are increasingly expensive for businesses to provide to employees, so the range and options of benefits are changing rapidly to include, for example, flexible benefit plans.† (Direct and Indirect Compensation) Maternity leave, vacation pay and holiday pay are some of the best examples of benefits, there are two types of benefits namely tangible benefits and intangible benefits, the above examples are all tangible benefits, some of the intangible benefits include appreciation, working in a good working environment, likelihood of promotion and so on. Employees crave for fringe benefits, fringe benefits mainly refer to tangible benefits, tangible benefits are generally believed to be better than intangible benefits. ... Variable pay mainly depends on the performance of an employee in his role, when an employee performs well, he is rewarded with incentive pay and bonus pay come the end of the year, and this is a fine example of variable pay. Benefits play a pivotal role in retaining employees; benefits can also increase the job satisfaction amongst employees. Employees start working harder in order to get these benefits that an organization offers, this increases the overall productivity of the organization and the goals are easily achieved. â€Å"Employee benefits are an important part of any company’s offering to their prospective or existing staff. There can be numerous advantages to establishing an employee benefits scheme, not only for the employee, who can receive useful non-cash benefits in addition to, or in place of, part of their salary, but also for employers, who can bulk out their salary offering with additional benefits to their staff.† (Advantages of Benefits) Direct and Indirect Compensation It is very important to understand the difference between direct and indirect compensation, many employees fail to value indirect compensation and as a result of which quit an organization. Direct compensation is the salary or the wages given to the employees, indirect compensation refers to the non-monetary benefits provided to the employees, facilities like hospitalization, overtime policy and so on fall under non-monetary benefits. Here is a diagram which would throw more light upon the same. Indirect-Compensation (2011) â€Å"Today the compensation systems are designed aligned to the business goals and strategies. The employees are expected to work and take their own decisions. Authority is being delegated. Employees

The effects of U.S. recession on other countries economies Research Paper

The effects of U.S. recession on other countries economies - Research Paper Example Economy has affected other nations although it should be noted that the downturn in is a global phenomenon. At least superficially it is the case that the recession is affecting different nations for reasons other than changes in the U.S. economy specifically. Firstly it is the case that this economic downturn is a recent event relatively speaking. As a consequence, there are not many peer reviewed academic articles on the topic. Furthermore it may be the case that the full effect of this recession has not yet been felt and by extension there is a research gap for what is currently transpiring and future consequences. Secondly any information disseminated from the economic downturn can be beneficial for future potential economic downturns. As it is the case that any impact that the downturn may have on a specific economy may yield possible contingency plans. Why this information would be relevant to others is because any information gathered theoretically is of use to subjects as diverse as international commerce and policy, economics, developmental economics as well as sociology. The article first highlighted that the BRIC nations (Brasil, Russia, India and China) are the most likely candidates for a speedy economic recovery and by extension are poised to help push a global economic recovery whilst the more economically developed nations (Europe, North America and Japan) are expected to lag. How this relates specifically to the United States is that the article specifically sites that American corporations and consumers are presently tamping down the impact of the economic stimulus package by increased saving. What this translates to is an estimated overall shrinking of the American economy of 2.8% in 2009. As a negative consequence of this action it could be predicted that this emerging/developing market growth could theoretically push interest rates in developed economies which in turn would increase the price of oil. Furthermore, increased savings

Kate Chopin Essay -- Essays Papers

Kate Chopin Kate Chopin is an American writer of the late nineteenth century. She is known for her depictions of southern culture and of women's struggles for freedom. At this time in American history, women did not have a voice of their own and according to custom, they were to obey their father and husband. Generally, many women agreed to accept this customary way of life. Kate Chopin thought quite differently. The boldness Kate Chopin takes in portraying women in the late nineteenth century can be seen throughout The Awakening and other short stories. The following is an overview of her dramatic writing style. Elaine Showalter states, "Chopin went boldly beyond the work of her precursors in writing about women's longing for sexual and personal emancipation." (170). Chopin said that she was not a feminist of a suffragist. She was not an activist and she never joined the women's suffrage movement or belonged to a female literary community. Chopin saw freedom as a matter of your won spirit or soul without constraints. She did not try to encourage the women's movement in her writing; rather, she wrote what she felt. In writing what she felt, Chopin came to believe that " a true artist defied tradition and rejected respectable morality and the conventions and formulas to literary success." (Showalter 171). It could be said Chopin had a "literary awakening." In the early stages of Chopin's career, she tried to follow the literary advice and examples of others of her time. These efforts proved to be worthless. Chopin translated "Solitude", a story by Guy de Maupassant, in which Maupassant "escaped from tradition and authority†¦had entered into himself and looked out upon life though his own being and with his own eyes." (Seyested 701). Chopin did not want to imitate Maupassant; she just wanted to express herself in her writing the way he had done so in his. In The Awakening Chopin seems to tell her story through the main character Edna Pontellier. Her breaking away from the conventions of literary domesticity is shown through Edna breaking away from the conventional feminine roles of wife and mother (Showalter 170). Kate Chopin shows boldness by taking the main characters and having them completely change their views on life. Edna is a young woman who discovers that her pampered married life is not what she wants. ... ...ory in such a way that Edna has come to know herself, her true self, and does not need to continue living and searching. Kate Chopin's success as a writer plummeted after the release of The Awakening. It has been noted that contemporary critics were shocked at the way Chopin portrayed Edna Pontellier. Edna's character violated the codes of the behavior of nineteenth-century American women. The criticism became so bad the The Awakening was banned and dropped out of sight for many generations. It was not until the 1960's that Kate Chopin was recognized as a writer with her own views. Elaine Showalter states "Kate Chopin's literary evolution took her progressively through the three phases of the nineteenth-century American women's culture and women's writing." (176). Works Cited Chopin, Kate. The Awakening. New York: Dover, 1993. Night in Acadie. The American Short Story Series. Vol. 8. New York: Garrett, 1968. Seysrsted, Per, ed. Kate Chopin: A Critical Biography. New York: Octagon, 1980. Showalter, Elaine. "Tradition and the Female Talent: The Awakening and a Solitary Book." The Awakening. Ed. Nancy A. Walker. Boston: Bedford, 1993. 169-89.

Planning a Successful Birthday Party

Planning a birthday party is not as easy as attending one. In fact, it requires skill and talent one could not imagine. In my experience, planning a birthday party for my friend gave mixed feelings of excitement and thrill. I was excited of how the whole thing would come up, and thrilled at the same time, thinking I might forget something important on the occasion itself. To have a successful birthday party, one should have adequate time to prepare. Also, it is important that the organizer has some background of the host.In my case, since the host is my close friend, it was easy to communicate and know what he wanted. Therefore, I had the party planned to his wish, and everything seemed to come out perfectly. To make sure everything fell into the right place, we initially made a checklist of all the things we had to accomplish. Just like in any gathering, the first thing to consider was the budget. The number of guests, amount of food, kind of venue and entertainment all depend on th e budget. Since my friend allotted an average budget of around USD___, we had to stick to it and make sure we did not exceed the limit.Considering the budget and the popularity of my friend in the neighborhood, we came up with a list of 100 guests. The invitees included close relatives, friends, and some important people in the neighborhood. When the guest list was done, it was time to decide on the time and venue for the party. Due to the rain showers in the afternoon, we opted to hold the party in the morning. This could likewise allow more time for socialization and on-stage presentation. We chose ____ as the venue and after reserving it, we sat down to prepare the invitation.In it, we mentioned the theme, â€Å"Sing, Dance and Laugh: Feel the Joys of Youth. † This gave the guests an idea of the singing, dancing, and other fun activities they could expect at the party. When everything was set, we printed out the invitations and sent them to the guests __ days ahead of the big day. The next thing we did was to decide on the food. Aside from the budget, we deemed it important to consider the appropriateness of the food to the celebration. Since my friend wanted to have a casual party, baby back ribs, hamburgers, hotdogs, and softdrinks made up our menu.We also included some low fat cottage cheese, carrot and celery sticks with dip and flavored water for those who preferred a low-fat diet. To grace the occasion, we planned a one-hour presentation. We asked some friends to render song numbers, while the other guests danced to the beat of the songs. As the big day drew near, we got more excited with the preparations. I sensed that my friend was excited to see his invited guests, while I dwelt on the thrill of knowing how our plans would take place.On the day of the party itself, we were happy to see everything the way we planned it. The venue, the food, and the presentations made the guests feel the warmth and joy my friend wanted to share on his birthday . The efforts we had during the preparations were truly rewarded by the laughter and smile on the faces of the guests. Although holding a birthday party can be heavy on the pocket, it surely helps people get to know each other and cherish relationships. I am truly happy for my friend and for being part of the entire celebration.

Living Policy And Literature Aging - 939 Words

Question 1 Aging in place is a concept that is frequently referred to in assisted living policy and literature. Aging in place is define as â€Å"enabling older adults to remain in their current or preferred environment, with necessary adaptations and support services, to the end of their lives (Singh, 2016). Facilities accommodating residents under this concept are: Continuing Care Retirement Communities (CCRCs) mostly owned and operated by nonprofit organizations. It consists of different levels of services are in separate buildings, but in one location. â€Å"The range of services is based on the concept of aging in place, which accommodates the changing needs of older adults while living in familiar surroundings.† (Singh, 2016 p. 516). The services include: housing, health care, social services, and health and wellness programs. Resident are encouraged an independence lifestyle but assistance and nursing care are available when needed. Singh, 2016). CCRCs are planned comm unities which allow residents to age in place. Sherwood et al., (1997) noted, as part of a long-term contract with the resident, usually for life, the CCRC provides the resident with housing, amenities and a range of services, including supportive services and, when necessary, nursing home care (as cited in Wilson, 2011). Having access to nursing home care along with a commitment to reside in the community distinguishes CCRCs fromShow MoreRelatedThe Prevalence Of Hiv / Aids1532 Words   |  7 Pageshuman immunodeficiency virus infection/acquired immunodeficiency syndrome (HIV/AIDS) are living longer lives and changing the perception of the HIV/AIDS epidemic. There has been extensive research conducted on high risk groups for HIV/AIDS but little has been done to research and address the social aspect of aging and HIV/AIDS. 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