Classifying Adjectives Words That Group Objects

In English grammar, a classifying adjective is a type of attributive adjective used to divide people or things into particular groups, types or classes. Unlike qualitative adjectives, classifying adjectives dont have comparative or superlative forms. Function and Position of Classifying Adjectives Geoff Reilly had this to say about classifying adjectives in his Skills in Grammar and Style (2004): Sometimes attributive adjectives show that the noun they are describing is of a particular type or class. They put the noun into a particular group. They classify the noun as being of a certain type, so they are called classifying adjectives. For example: The soldier was driving a military vehicle. The soldier could have been driving any type of vehicle but, in this case, the vehicle was of the military class or type. The noun vehicle is modified by the classifying adjective military, which describes the class or type of vehicle. Classifying adjectives normally come in front of the noun: Atomic physicsCubic centimetersDigital watchMedical carePhonetic alphabet The noun physics has the classifying adjective atomic in front. Atomic describes a particular type or class of the science of physics. Similarly, watch has the classifying adjective digital in front of it. Rather than being a traditional analog watch, this particular watch belongs to the type or class that is digital. Identifying Classifying Adjectives Gordon Winch, in  2005s The Foundation Grammar Dictionary  said: A classifying adjective is a describing word that tells us the class of the noun it describes, eucalyptus trees, Holden cars. You can pick out a classifying adjective because it will not take the word very in front of it. You cannot say a very eucalyptus tree. Word Order With Classifying Adjectives COBUILD English Usage gives some good insight into the correct order of several adjectives in a sentence: If there is more than one  classifying adjective in front of a noun, the normal order is: Age — shape — Nationality — Material...a medieval French village....a rectangular plastic box....an Italian silk jacket. Other types of classifying adjectives usually come after a nationality adjective: ...the Chinese artistic tradition....the American political system. Unique as a Classifying Adjective In Oxford A-Z of Grammar and Punctuation from  2013, John Seely had this to say about the usage of the word unique: [Unique] is a classifying adjective. Classifying adjectives put things into groups or classes so they cannot normally be modified by having adverbs such as very placed in front of them. Unique means of which there is only one, so it is, strictly speaking, wrong to say, for example: He was a very unique person. ...On the other hand there are a small number of modifiers that can be used with unique. The most obvious is almost: Britain is almost unique in continuing to charge almost all its domestic customers on an unmeasured basis. [for water] This can be justified because it means that Britain is not the only country to do this; there are a few others. There is, however, a looser meaning frequently given (especially in informal speech and writing) to unique: outstanding or remarkable. When it is used in this sense it is often preceded by very  This use is best avoided in formal speech or writing. Examples of Classifying Adjectives Henry Winkler and  Lin OliverThe video lasted seven minutes, which I know because Frankie was timing it on  his  digital  watch.Mickey Sundgren-LothropI had a  wooden  coin that my future husband had given me.James BartlemanA giant flashing  electronic  sign  high up on the side of a building displayed a happy family drinking Coca-Cola under the slogan Cant Beat the Real Thing.David Hackett FischerOn the  isle of Guernsey, a small  French  lad named Apollos Rivoire, twelve years old, was taken by his uncle to the harbor of St. Peter Port.Robert EngenFor the Germans in the Second World War, the ferocity of the  British, American,  and  Canadian  artillery fire was something altogether new, even for veterans of the Eastern Front.Howard S. SchiffmanIn 1955, Arco, Idaho, became the first town in the United States to be powered by  nuclear  energy, and today there are more than 100  nuclear  power plants in the United States.Nathaniel WestAbout ten feet from where Homer was sitting grew a large  eucalyptus  tree and behind the trunk of the tree was a little boy.

Assess the View That the Nuclear Family Functions to...

Assess the view that the nuclear family functions to benefit all its members and society as a whole. A nuclear family is universal and is defined as a two generational grouping; consisting of a father, mother and their children, all living in the same household. The idea of the nuclear family was first noticed in Western Europe in 17th century. The concept that narrowly defines a nuclear family is essential to the stability in modern society and has been promoted by modern social conservatives in the United States and has been challenged inadequate to describe the complexity of actual family relations. In this essay, I shall be assessing the views that the nuclear family functions to benefit all its members and society as a whole, from a†¦show more content†¦Therefore, functionalists argue, the nuclear family is a win, win situation for both the family members and the other institutions which make up society as a whole. Various Functionalists have researched and analysed the functions of the nuclear family. Murdock thought that the nuclear family performs four basic functions. One of which is ‘stable satisfaction of the sex drive’. This means with the same partner preventing the social disruption caused by a sexual ‘free-for-all’. Reproduction is aimed to ‘create the next generation’ without which society could not continue. ‘Socialisation of the young’ into society’s shared norms and values and ‘meeting its members economic needs’ such as food and shelter. Parsons list of functions is much shorter than Murdock’s; he argues that the family has to provide for the primary socialization of children by teaching them the acceptable rules and patterns of behaviour to ensure the stabilisation of society. Parsons analysis suggests that as society progresses the family naturally adapts and therefore shows how the family’s functions adapt to a modern society with less emphasis on the need for the family to fulfil the economic maintenance with outside agencies taking on some of the roles of the family. Marxists argue that harmony and the passing on of universal values through socialisation means thatShow MoreRelatedAssess Functionalsu and New Right View of the Family1708 Words   |  7 PagesAssess functionalist and the New Right views on the family Functionalists believe that the family have specific or traditional functions within the family. One function of the family would be reproduction or having children as this is imperative for the world as they will be the future workforce. For example family businesses will need to pass down the factories/shops to the next generation in the family for the continuing of the ancestors business. Other functions include economic maintenanceRead MoreSociology5053 Words   |  21 Pagesthe traditional nuclear family in terms of an expressive role and an instrumental role. However, this traditional arrangement may have changed as families have changed, and many feminists use the term ‘dual burden’ to describe the woman’s role in the family today. Item 2B Government policies and laws include tax and benefit policies as well as legislation such as relating to divorce and marriage. Sociologists have different views on the impact of these policies and laws on families. For example,Read MoreFamily Is The Most Basic Unit Of Structure1457 Words   |  6 PagesFamily, being the most basic unit of structure, plays an important role in societies worldwide. It is in the household where future generations are nurtured and educated. Relatives do not only provide company, but are also a helping hand in times of need. The family is a community, no matter how big or small it may be. The idea of what constitutes a family varies across nations and cultures. Some people differentiate between the nuclear family and the extended family, while others view both componentsRead MoreCritically Evaluate the Contributions of Functionalism to the Study of Society2070 Words   |  9 Pagesfunctionalism to the study of society. Functionalist theory is one of the major theoretical perspectives in sociology. It can be argued that the functionalist theory has made a significant contribution to the study of society. It originates from the work of Emile Durkheim who suggests that social order is possible and society remains stable due to the functioning of several institutions. Everything has a specific function in society and society will always function in harmony. The main institutionsRead MoreFamily Structures Experienced By One Individual1782 Words   |  8 Pageswill then describe the family structures experienced by one individual, explain the influence this has had on their behavior, experiences and life chances. I will finally decide on one theoretical approach to assess the impact of the family on this individual. With reference to the case study, describe the family structures experienced by one individual, explaining the influence this has had on his or her behavior, experiences and life chances. A definition of the family is; people who are relatedRead MoreUnit 7 Pass 1- Explain the Principle Sociological Perspectives2768 Words   |  12 PagesAssociation defines sociology as being ‘how society is organized and how we experience life’. It looks at the different societies, the groups within these, and how they all interact. Society is organised into various different social institutions, which can be built like building block to make our society; families, the education system, the legal system, the healthcare services etc. Social institutions function accordingly with customs, rules and regulations. A family is a group of people who are relatedRead MoreSociology Essay20437 Words   |  82 PagesAS Sociology Sociology Nik Jorgensen Text  © Nelson Thornes Distance Learning 2010 Illustrations  © Nelson Thornes Distance Learning 2010 All rights reserved. The copyright holders authorise ONLY users of NTDL AS Sociology to make photocopies for their own or their students’ immediate use within the teaching context. No other rights are granted without permission in writing from the publisher or under licence from the Copyright Licensing Agency Limited, of Saffron House, 6–10 Kirby StreetRead MoreOutline and Assess the Five Main Theoretical Perspectives of Sociology2024 Words   |  9 PagesOutline and assess the five main theoretical perspectives of sociology Marxism Marxism is the political philosophy and practice resulting from the work of Karl Marx and Friedrich Engels. Any political practice or theory that is based on an interpretation of the works of Marx and Engels may be called Marxism. Under capitalism, the proletariat, the working class own only their capacity to work meaning they have the ability only to sell their own labour. According to Marx a class is definedRead MoreFonofale Essay2265 Words   |  10 Pagesperceptions (Culture Matters, 2013). New Zealand is a demographically multicultural society. As of the 2006 census, the Pacific community is the second fastest growing population. There were 265,974 people leaving in New Zealand (Statistics New Zealand, 2013). The Pacific people originated from Cook Islands, Samoa, Fiji, Tuvalu, Tokelau, Niue, Tonga and Rarotonga. The Pacific community is ethnically diverse as they all have their own sets of cultural beliefs, values, traditions and language. The purposeRead More Family Health Nursing Case Study Essay2953 Words   |  12 PagesOver the past two decades nurses have become more aware of the need to include families in nursing care. Family nursing practice is holistic with a goal of creating partnerships be tween families and nurses so mutual trust, communication and cooperation develops enabling the health care needs of the family to be met (Kaakinen, 2014). A family is viewed as a system where each member is expected to respond according to their role, and changes in the dynamics of the system causes a change in the equilibrium

Achilles vs. Hector Essay - 689 Words

Achilles vs. Hector In the Iliad is a very interesting epic with features two main central characters that are similar in some ways but totally different in other ways. In this epic you will be introduced to Hector and Achilles. Two men from each side in the great Trojan-Greek war. They were both heroes to their people despite their clearly different contrast in their personalities. In this paper I will highlight the life of both of these two leaders of the Greek and Trojans in this epic the Iliad. Also a little will be shed of how Homer portrays the characters deeper then an average thought. I will attempt to show the complexity of his thought process in forming the climax of these two characters coming to battle. Hector, one of†¦show more content†¦Educated by Phoenix and the centaur Chiron, Achilles led the Myrmidons in 50 ships to Troy, and during the first nine years of the Trojan War was responsible for the capture of 12 Trojan cities. In the tenth year Agamemnon, being obliged to surrender his captive Chryseis, made good his loss by depriving Achilles of a favorite slave girl, Briseis. Achilles withdrew from active service to sulk in his quarters, and the Greeks were so hard pressed in consequence that they sent a deputation proposing to restore Briseis with additional rewards. Achilles rejected their offer. At length, however, he agreed to lend his arms and armor to Patroclus, who was killed by Hector in the ensuing fight. Moved to fury by the death of his friend, Achilles made peace with Agamemnon, obtained new armor from Hephaestus, and eventually killed Hector. In the Iliad Achilles is already doomed to die before the Scaean Gate of Troy, and in the Odyssey there is a reference to his funeral. According to subsequent Greek legends Achilles was killed by Paris, who shot a poisoned arrow into Achilles heel. When you read the Iliad you really can notice the contrast between Hector and Achilles. Hector is a man who loves his child and wife and who can forget war when a little child cries. Andromache and Hector are instantly humanized in a way that no other character is in the Iliad except Achilles throughout and Priam at the very end. Their personalities and how they live theirShow MoreRelatedAchilles Vs. Hector : Achilles And Hector883 Words   |  4 Pagesincluded the warriors Achilles and Hector. Throughout the poem the similarities and the differences became evident between the main characters, Achilles and Hector. Although Achilles and Hector are considered two different types of heroes, they had their similarities as much as they had their differences. Both Achilles and Hector were the greatest warriors of their armies, and both are very stubborn when it comes to their honor. The differences between the two of them is that Hector is a family man, whileRead MoreAchilles Vs. Hector Of The Iliad910 Words   |  4 PagesAchilles vs. Hector The Iliad is an epic poem usually attributed to Homer. The poem narrates the story of the war between the Greeks and the Trojans, known as the Trojan War. The Trojan War started when Paris of Troy took Helen, wife of Menelaus, to his homeland. Angry by the kidnapping of his wife, Menelaus (king of Sparta) asks his brother the King Agamemnon (king of the Achaeans) to march to war against the Trojans. The war is fought in the outskirts of Troy, and lasted ten years. The importanceRead MoreHector vs. Achilles Essay496 Words   |  2 PagesIn The Iliad, Hector proves himself to be the hero by showing his immense bravery, strength, devotion and courage. The Iliad is filled with combat, dishonesty, arrogance, and fidelity. Through which Hector has revealed himself to be the hero on multiple occasions. Although Hector and Achilles share several of the same flaws, Hector has been able to demonstrate he is the more heroic of the two. Achilles exposes himself as blood thirsty, proud and h eadstrong. These characteristics don’t make upRead MoreThe Iliad Vs. Troy1692 Words   |  7 PagesMadison Slater Poem vs Film The Iliad vs â€Å"Troy† Achilles and Hector fighting with Athena and Apollo on both sides of the Warriors Introduction Written by the ancient Greek poet, Homer, The Iliad was an epic documented on the nearly 10-year long war between the Trojans and the Greeks. Although the epic had occurred in 1194–1184 BC, the epic was passed down through generations, orally, until Homer wrote the Iliad 500 years after the Trojan war in 750 BC. An adaptation of the Homers’ Iliad is DavidRead MoreComparison Between The Odyssey And The Iliad1068 Words   |  5 PagesKing Achilles was known as the war hero to many, but he had his faults and a very sturdy past; some might thinkClassical Lit). King Achilles was a powerful God to some and was the son of nymph Thetis and Peleus(Classical Lit). He had forced Agamemnon back to Chryseis. He was king of myrmidons and thought of as an Olympic god(Classical Lit). Hector kills Patroclus; who then is killed by King Achilles. This al happened because Patroclaus was a friend of King Achilles but he had killed Hectors sonRead MoreConflict Within The Mythology Of The Iliad By Homer946 Words   |  4 PagesIliad by Homer. Written within the Bronze Age, it depicts the events that took place during the Trojan War between 1194- 1184 BC. This war is initiated by the Judgement of Paris, which was ultimately won by the .within the Rage of Achilles, detailing the plight that Achilles had faced during the Trojan War caused by the relinquishing of his trophy/wife, Briseis. Another example of conflict can be found within The Metamorphoses by Ovid, which is a collection of mythical short stories that commonly involveRead MoreBeowulf Vs. Achilles Essay754 Words   |  4 PagesTasia McCoy Sophia DeSilva English 12 30 September 2015 Beowulf Vs. Achilles The Old English poem, Beowulf, doesn’t have an author. Nobody is one hundred percent sure about the history of Beowulf. All they know is that its about a warrior and a monster in conflict. Homer wrote â€Å"The Iliad,† roughly a thousand years before Beowulf. They were both a part of the ancient Greek world. Though Homer was blind, some scholars believe that a philosopher as a blind man had an exceptional inner vision. (72)Read More Troy vs. The Iliad Essays1385 Words   |  6 PagesTroy vs. The Iliad Over the thousands of years that the epic story the Iliad has survived, there has no doubt been some form of alteration to Homer’s original. Last May, Wolfgang Petersen directed a movie based on the Iliad. This movie, Troy, has proven to be a very loose adaptation of Homer’s original, as are almost all stories that are made into movies, unfortunately. With its timeless storyline, amazing scenery, gorgeous actors/actresses and most of all, its reported two hundred millionRead MoreComparing the Characters of Beowulf and Achilles1291 Words   |  5 PagesComparing and Contrasting Beowulf and Achilles Both Beowulf and Achilles are poetic characters, who hail from different eras of history and different cultural backgrounds. While each is unique in his own way, the two heroes also share similar characteristics. This paper will compare and contrast the medieval Germanic hero Beowulf with the classical Greek hero Achilles (of Homers Iliad), and show how the two are similar and how the two are different. The first way in which both characters areRead MoreAchilles Character Essay2130 Words   |  9 Pagesamp; Comp 6th hour 2 November 2012 The Character of Achilles Achilles is the main character in Homer’s The Iliad translated by Robert Fagles. The Iliad is the story of the battle of Troy, in which Greek heroes fight and die, with much interference from the various gods and goddesses. The story ends when Achilles gives Hector’s body back to King Priam and Hector is buried. Homer uses a number of different literary devices to illustrate Achilles’ character development, such as his actions, what other

International Business Foreign Direct Investment

Question: Discuss about the International Business for Foreign Direct Investment. Answer: Introduction: Foreign Direct Investment (FDI) plays a crucial role in the global or international world. It is a category of investment that reflects the objective of establishing a greater interest by a direct investor in a countrys economy (Singstat.gov.sg 2014). Singapore is making constant forward efforts to achieve FDI for greater support of the economic approach and develop a basis for multinational corporations. The stock of foreign direct investment in the corporate sector was $1235.4 billion in 2015 (Singstat.gov.sg 2016). The FDI in Singapore increased by 24911.40 SGD Million in the second quarter of 2016 (Tradingeconomics.com 2016). The investment sponsorship agency of Singapore, the Economic Development Board lays emphasis on significant investments, manufacturing activities and services. As Singapore is a small nation with no natural possessions, it is dependent on the leading multinationals not only to expand the economic base, but also in improvement of the skills and technological content of the industries. It is argued that FDI is the only way using which Singapore can strike the foreign technology for which substantial assets are necessary to help generate GDP. Further, the exchange rate plays a crucial role in shaping GDP. An increase in value of the Singapore dollar shall increase the confidence of the investors and therefore more investment can be generated. The imported inflation can also be curbed with an appreciation in the Singapore dollar (Chellaraj, Maskus and Mattoo 2013). The FDI in Singapore reflects the stock to GDP at 72% which is regarded as the highest ratio in the world (Singstat.gov.sg 2016). 90% value is added in the electronics industry of Singapore (Singstat.gov.sg 2016). FDI also account for two-thirds of the equity wealth in the manufacturing division (Singstat.gov.sg 2016). The productivity in Singapore has increased where FDI was concentrated. Singapore has a favorable investment climate and strategic geographical location that attracts FDI. Another reason is the small domestic market with low corporate taxes and no tariff on imports. Therefore, these factors make Singapore a low-risk high return destination for FDI. Overall, Singapore has a simple regulatory system with less corruption, high-quality industrial estate and tax incentives making it an attractive investment destination (Chellaraj, Maskus and Mattoo 2013). An extensive variety of incentives have been newly added for promoting the FDI inflows in Singapore. The policy and performance necessities for FDI can generate a handsome parcel of tax incentives. However, in Singapore, the regulations and restrictions govern the entry and operations of labor as well as foreign enterprises. Both the local and foreign investors experience a high level of freedom to attain maximum profitability. Singapore also has a large number of prevention of double taxation agreements that protect nations reciprocally against non-commercial risks of nationalization and expropriation (Chellaraj, Maskus and Mattoo 2013). There are four areas where the Singapore government regulations are applicable to overseas investors. Firstly, the foreign exchange administration allows remittance of dividends, profits, royalty payments, interests and technical licensing fees. The liberal regime also allows free importation of goods and services for production, investment and consumption purposes. Secondly, foreign involvement is permissible in almost every sector of the Singaporean economy. Full foreign equity ownership is also permissible. Thirdly, there is no performance requirement such as local sourcing of inputs, domestic value-added content and no restrictions on borrowing or transfer of technology. Lastly, there are very less restrictions on recruiting foreign employees. However, employment passes are required but they are issues by the government quite easily. Arguably, the Singapore government does not persuade foreign companies to lease local technical and managerial employees (Chellaraj, Maskus and Matt oo 2013). The strategic location of Singapore astride major air routes and sea routes make it rich in natural resources. It is an undisputed trade hub that facilitates import and export activities located in Singapore. Moreover, the time zone advantage straddling Western Europe and East Asia enhances the financial market while performing transactions with US, Europe and Japan in the working hours. The country makes significant investment in physical infrastructure. The land transportation is strong that connects several financial districts. The wide-ranging sea and air transport link the place with the world. Another major advantage of Singapore for its foreign investors is the socio-political stability and good governance. Singapore is one of the least corrupt countries in the world which makes the business environment favorable. However, high excise taxes are levied on gasoline, alcohol and motor vehicles (En.portal.santandertrade.com 2016). Conclusively, the strategies adopted by Singapore highly attract inward FDI. Overall, Singapore is an attractive destination for FDI. However, certain areas can be improved for maximizing economic growth, profitability and strategic development. Both the local and foreign investors experience a high level of freedom to attain maximum profitability. FDI is the only way using which Singapore can strike the foreign technology for which significant investment is necessary to help create GDP. Sectors such as legal, telecommunications, broadcasting, and manufacturing have fewer investment opportunities. References Chellaraj, G., Maskus, K. and Mattoo, A., 2013. Labor Skills and Foreign Investment in a Dynamic Economy: Estimating the Knowledge-capital Model for Singapore.Review of Development Economics, 17(4), pp.627-643. En.portal.santandertrade.com, 2016.Foreign investment in Singapore - Santandertrade.com. [online] En.portal.santandertrade.com. Available at: https://en.portal.santandertrade.com/establish-overseas/singapore/foreign-investment [Accessed 17 Dec. 2016]. Singstat.gov.sg, 2014.Foreign Direct Investment in Singapore. [online] Available at: https://www.singstat.gov.sg/docs/default-source/default-document-library/publications/publications_and_papers/investment/fdi2014.pdf [Accessed 17 Dec. 2016]. Singstat.gov.sg, 2016.Statistics Singapore - Foreign Direct Investment. [online] Singstat.gov.sg. Available at: https://www.singstat.gov.sg/statistics/visualising-data/charts/foreign-direct-investment [Accessed 17 Dec. 2016]. Singstat.gov.sg, 2016.Statistics Singapore - Latest Data. [online] Singstat.gov.sg. Available at: https://www.singstat.gov.sg/statistics/latest-data#15 [Accessed 17 Dec. 2016]. Tradingeconomics.com, 2016.Singapore Foreign Direct Investment - Net Inflows | 1995-2016 | Data. [online] Tradingeconomics.com. Available at: https://www.tradingeconomics.com/singapore/foreign-direct-investment [Accessed 17 Dec. 2016].

Auditing for Global Environmental Politics

Question: Discuss about the Auditing for Global Environmental Politics. Answer: Introduction: Due to extreme competition in business activities, various kinds of risks are faced by businesses. Inherent risk is a kind of threat that explains potential pitfalls or losses that prevail before mitigating factors or internal security controls are implemented. Inherent risks are present in the business automatically and no amount of safeguard can keep it at bay. It is inherent in the system. Moreover, it measures the auditors evaluation of the likelihood that there are material misstatements because of fraud or error in segment before considering the efficiency of internal control. In other words, an inherent risk cannot be suppressed by an auditors presence or internal control policies. Whenever a business decides to expand its business activities, it becomes prone to inherent risks. In short, the businesses need to tackle various challenges and risks from the proposed planning of expansion (Geoffrey et. al, 2016). The assessment procedures of risk comprises of various internal and external factors that includes inappropriate transactions, fraud or thefts, misstatements in financial statements etc. However, there are many risks that are already identified by the management while the business develops and this highly relies upon control and measurement factor and other line of action strategies. It must be noted that a business can be assessed taking into account several macro as well as micro factors that are very crucial from the starting point till the collection of revenues, allocation of revenues and payment of taxes etc (Geoffrey et. al, 2016). With the assistance of such measures and controls, effective assessment of business risks can be initiated and every ineffective area can be identified so that management can take proper steps in relation to the same. But there is a usual proclivity among the business enterprises that unearthing of misstatements, frauds or errors in the financial statements cannot be done until and unless these transform into a bi gger mess (Brown et. al, 2006). Moreover, even the accountants often ignore these problems because these are petty but these factors are the major reasons behind the creation of inherent risks. Therefore, both internal and external audit processes must be conducted so that any weak spots can be unearthed easily. Furthermore, these petty factors can merge and transform into a bigger problem that can impact the companys performance. This is evident in the case of OneTel, where the management ignored these petty factors and it resulted in a serious problem. Other factors like poor management, inadequate terms, conditions, inappropriate diligence measures, etc also facilitated in the downfall of the company (Goodstein, 2011). It was observed that the management of OneTel failed to take proper actions so as to evaluate the risks prevalent in its business. Assessment of risk is a vital process that failed in the case of OneTel thereby leading to a fall. Not only this, even the founder and managing director of the company made false misstatements that clearly indicated fraud on the part of the company in order to gain more profits. This signifies the importance of risk evaluation in the business activities of a company but as OneTel failed to take such actions, the risks and complexities prevailing in its activities could not be unearthed and resulted in the companys downfall. Moreover, it has been observed that detecting problems in a business activity becomes observable to the management only when it takes a form of a huge mess. Hence, if these factors combined collectively, it can be understood how OneTel crumbled because of inappropriate risk evaluation measures. When risk evaluation process of the business is unable to provide backup then the business is sure to face obstacles. Moreover, it leads to difficulty in terms of operation and the same witnessed in OneTel. As mentioned-above, the first factor that leads to the creation of inherent risks in a business activity is the ignorance of management and the accountants in relation to the financial statements. This factor is further amalgamated by various other factors that include mismanagement in relation to ageing creditors and debtors, unclear cheques etc. Therefore, ineffectiveness by the management in relation to these can depict inappropriate and inaccurate account balance (Matthew, 2015). Not only did the management of OneTel failed to introduce effective steps for risk evaluation but the accounting policies were altered that made the complete risk evaluation procedure very topsy-turvy and therefore ascertainment of accurate account balance became possible, thereby creating risks. The accounting procedures must be continuous and regular as it facilitates in effective presentation and assists in offering significant information that can be easily understood by related parties (Matthew, 201 5). At the starting stage, OneTel did not make accounting policies for the intangibles but taking into account the deferred expenses, it altered the policy. This alteration did not go well for the company as it was a very rapid one. This indicates the limitations prevalent in the company. Furthermore, the inefficacies in the financial reporting methods of the company were also questionable as the account balances were completely inaccurate and this is the reason why the new auditors of the company issued a qualified opinion in respect of its financial statements. There were major problems in the system and the management failed to provide a productive result. However, in contrast to this, the previous auditors of the company issued an unqualified opinion that signifies fraud in the company. Hence, when the financial statements of the company were submitted to the ASIC, the account balances were clearly found to be inaccurate and therefore, several concealed losses and expenses provided by the company was exposed. These infinite factors led to the creation of inherent risks for the company and thereby leading to its downfall. It is the re sponsibility of the management to depict the exact balances and if it does not reveal, it results in suppression of material facts that can dissatisfy the investors and shareholders of the company. The most significant cause of the problem can be attributed towards the neglect of accounts by the accounts department. Even the reporting methods of the company were ineffective because it failed to identify inaccuracies in the account balances of the company. This was because of gross management and poor internal control policies within the company (Vause, 2009). As a result, the company had to suffer from disintegration because inherent risks surrounded the company as a whole. Hence, it is clear from the above-discussion that reporting procedures must be free from errors because it can increase the exposure towards inherent risks, thereby leading to downfall. Even the auditors of a company are strictly liable to make use of significant tools and mechanisms to detect any errors whether intentional or unintentional on the part of company. But in this case, the companys auditors failed to take such effective measures and deviated from their duties. It is the duty of the auditors to consider every point and provide an independent decision (Wood, 2011). The auditors that help to provide an effective result that was lacking in OneTel should ensure the compliance system. The going concern concept is the main reason that states that an organization will be operative in the upcoming future and there does not remain any reason for its wind up. According to the balance sheet assessment, it can be observed that the current assets, non-current assets and liabilities have significantly enhanced. But, it is a matter of questionable doubt that despite a decrease in the profits of the company, it can be seen that the share capital has enhanced. Moreover, even a decrease in profits of the company is not a good sign because it indicates a slow progress towards development and loss of stakeholders confidence upon the companys activities. The accumulated losses of the company portrayed in the last year reports above 200% in contrast to the figures of last year. The EBITD depicted in the income statement of the company is in negative figures that clearly indicate that the losses of the company were increased on a very high note because there were huge expenses repo rted in the P/L account of the company. This also states that the company can either reduce its debt obligations or increase its revenues so that the losses can be wiped off. However, considering the amount or figures of loss, it is very difficult for the company to clear all of these in just one or two pears (Monem, 2009). Therefore, it is the duty of management to focus on such matters effectively so that the company can be safeguarded from upcoming dangers. As the flaws of the company were exposed and reporting conducted by the agencies, it was observe that the Finance Director of the company had miserably failed to take proper steps to authenticate the books of accounts that include ledgers, journals, trial balances etc (Gilbert terry, 2005). This indicates an inefficacy on the managements part because the company executives did not perform their duties as expected of them. The ageing reports of creditors and debtors were prone to several loopholes because of ignorance by the accounts department. Therefore, if the company continues to be ineffective in such processes, an opening gap will be established between the profit and loss where the loss amounts will be massive. Furthermore, the company will tend to lose trust among its stakeholders and it will fail to function in an effective manner (Dougla s et. al, 2015). Hence, the going concern concept is at massive risk and as per the circumstances, it can be observed that factors like poor internal control mechanisms, ineffective management etc can negatively impact the going concern concept. According to the going concern concept, a business can operate for an infinite period but these situations can be tolerated upto an extent and if massive losses are incur in future, it will not be able to repay its debt obligations and thereby cannot invest towards its growth (Cook, 2001). It is well-established that only those companies can prosper in the business world that has a continuous flow back of money so that it can carry out its activities in a simple and flexible manner. However, once a crisis like this affects the company, it will become very difficult to get out of such a situation and again be efficient in conducting normal activities will be more of a dream for the company (Douglas et. al, 2015). Therefore, it is highly required that the compa ny must strike this concept of going concern so that the inefficacies and irregularities prevalent in the company because of factors like mismanagement and ignorance can be mitigated, thereby safeguarding the company from being wind up. References Brown, J.W., Chasek, P. Downie, D.L 2006, Global Environmental Politics, Boulder, CO:Westview Press. Cook, T 2001, Collapse of Australia's fourth largest telco adds to growing list of corporate failures viewed 16 September 2016, https://www.wsws.org/en/articles/2001/06/onte-j08.html Douglas M.B, Todd, D.F Hermanson, D.R 2015, The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Risk, Judgments.Accounting Horizons, vol. 29, no. 3, pp. 695-718. Geoffrey D. B,Joleen K,K. Kelli SDavid A. W 2016, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors, Accounting Horizons, vol. 30, no. 1, pp. 143-156. Gilbert, W. J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol. 3, pp. 66-92 Goodstein, E 2011, Ethics and Economics, Economics and the Environment, Wiley Matthew S. E 2015, Does Internal Audit Function Quality Deter Management Misconduct?, The Accounting Review, vol. 90, no. 2, pp. 495-527 Monem, R 2009, The Life and Death of OneTel, Griffith University. Vause, B 2009, Guide to Analysing Companies, Bloomberg Press Wood, D A 2011,The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision, The Accounting Review, vol. 86. No. 6

Pert Essay Example

Pert Essay Planning and control–Critical Path Method (CPM) amp; Progamme Evaluation and Review Technique (PERT) Explain what is meant by the Critical Path Method (CPM) and the Programme Evaluation and Review Technique (PERT), as used in project planning and control? Department A is performing a system upgrade project with the following tasks, duration and task dependency relationships. Critical Path Method (CPM) The critical path method (CPM) is a step-by-step technique for process planning that defines critical and non-critical tasks with the goal of avoid time-frame problems and process bottlenecks.The CPM is ideally suited to projects consisting of many activities that interact in a complex method. Programme evaluation and review technique (PERT) The programme evaluation and review technique, or PERT as it is universally known, had its origins in planning and controlling major defence projects in the US Navy. PERT had its most spectacular gains in the highly uncertain environment of s pace and defence projects. The technique know that activity period and costs in project management are not decision and that probability theory can be applied to estimates, as was mentioned earlier.In this type of network each activity period is estimated on an optimistic, a most likely and a pessimistic basis. CPM and PERT are project planning and control. 5 5 4 4 2 2 2 3 1 1 1 Start 6 6 3 3 2 1 End 1 the project duration is 9 days Task 1,2,4,5,6 are critical path. Task 3 is not in critical path , If task 3 delayed for 2 days will be no effect in the critical path. If crash project schedule to 8 days, we have to employ labor and over time to work in the task.

Essay Introductions - Student Essay Introductions

Essay Introductions - Student Essay IntroductionsIt is not uncommon for a teacher to hand out sample essays as they are finished, either during the initial planning of the essay or as part of the grading process. Some teachers will provide the students with the sample essay and allow them to critique it before submission to ensure that it is satisfactory. This helps the student achieve their goals of being able to communicate the importance of the topic to their readers and to ensure that they get the correct grammar and spelling correct.There are many reasons why a teacher may decide to give students a sample essay. Some teachers may want to see how a student will write their own essay, while others may ask them to do the writing at least once before the essay topic is introduced to them. A few students may feel embarrassed or afraid of speaking to a classroom full of adults, so they will enjoy writing their own introduction to an essay.Student essay introductions are a useful tool in helping the student to become familiar with the topic. For instance, if a topic is something as uncommon as redheads, a student may be given a story about redheaded people. This gives them a starting point from which to develop their writing skills. The use of different examples makes writing easier and also helps the student to determine whether they are capable of writing an essay on the topic.When a student first enters the classroom, they will most likely have no idea what the main topic of the class is. This is another good reason for the teacher to give the students samples of essays. The students will read through the sample and decide whether they are interested in pursuing the topic or not. Often the students do not even know what the topic of the class is until they read through the sample and decide they want to pursue it.Many students find it difficult to write essays because they are struggling with the subject. A good example of this is someone who is not comfortabl e with writing about how they feel or the things that they are passionate about. When the teacher gives them a sample, they will be able to find the proper word to use when they are unsure of the right way to express themselves. The sample will help them formulate their words properly and will give them an idea of how to approach their essay.Students who are writing essays for the first time are typically curious about the grade they will receive for the assignment. For this reason, it is sometimes helpful for the teacher to give them a sample essay. It allows them to see the grade on paper before they submit the essay.Students who are writing essays for the first time can benefit greatly from the introduction essay introductions. The essay introductions can also be used for other purposes besides giving a student an introduction to an essay topic. The samples can be used in the story topic section of a science fair and may be used in other ways as well.Although a sample essay is no t usually required in many situations, it can be useful for students who are writing essays. The reasons for providing a sample are two fold. The essay introductions can provide the student with the ability to work on developing their writing skills and they can also help the student to figure out what grade they should be expecting for the assignment.