Top 10 Excuses You use to Put Off Writing That Paper - EssaySupply.com

Top 10 Excuses You use to Put Off Writing That Paper Top 10 Excuses You use to Put Off Writing That Paper One of the most difficult parts of writing a paper is getting started. There's something about taking that first step and sitting down to research and right that is so challenging to students. It is for this reason that you and other students often come up with excuses to put off the writing you should be doing right now. In fact, we've discovered that some excuses are really popular among students. Check out our top ten list of excuses that students like you use to put off writing that paper. Then, read our suggestions for getting past each excuse so that you can begin writing.         1. The Dorm Room is too Hectic Right Now First, take a minute to consider what you can do to make your place less hectic. Can you ask visitors to come back later? Can you turn down the volume on the tv? Can you close your bedroom door? If these steps don't solve your problem, there are plenty of quiet places to write on campus.          2. I am too Stressed Out From my Busy Day to Think Straight This is a valid reason to give yourself a thirty minute break. Take that time to watch an episode   of a television show, to check your Facebook, or to take a nice hot shower. Then, start writing.  There's no need to waste an entire evening without being at least a little productive.          3. I May not be Writing But I am Thinking About the Assignment If you do this, you are probably coming up with some very good ideas. Unfortunately, if you aren't writing them down, you won't recall most of these ideas later on. At the very least, you should be typing your thoughts into Evernote.          4. I Do My Best Work During the Day/Night Everybody has times when they are more productive than others. If you are truly better off with research paper writing during another time of day, that is fine. This is when you should be working on the more intense portions of your paper. However, you can still do a bit of note taking or light editing right now.          5. There are New Episodes of Orange is the New Black on Netflix This is totally understandable. Go ahead and watch one episode, but then write for at least thirty  minutes before watching another.          6. I Haven't Gone Out With Friends in Over a Week Unfortunately, you may have to make it another day without your friends. If you really want to  see your friends, invite them over for a homework session.                        7. I'll Do it Right After I Clean my Room This is fine if your room is truly so messy that it is distracting. Just make sure that you aren't rearranging your CD collection two hours later instead of writing your paper.          8. I Need to Get Some Sleep. I Will Start in the Morning If you are truly sleep deprived, you are making a good decision. If your version of sleep is  scrolling through Tumblr while laying in bed,   you can probably at least get out a paragraph or    two.          9. I Cannot Think of a Topic Good news! There is a solution to this. It involves sitting down and brainstorming topic ideas. If  you are truly stuck, try hitting the internet for some inspiration.         10. I Just Don't Understand the Subject Focus on what you do know. If you aren't able to get any writing done, you can try spending  some time writing out some questions for your instructor. This way you can get a bit of clarification.

Predator Drones and Other Unmanned Aerial Vehicles

Predator Drones and Other Unmanned Aerial Vehicles The Predator is a nickname given to one in a series of unmanned aerial vehicles (UAVs), or pilotless drones, operated by the Pentagon, the CIA and, increasingly, other agencies of the U.S. federal government such as the border patrol. Combat-ready UAVs are used mostly in the Middle East. The UAVs are equipped with sensitive camera and spying equipment that provides real-time reconnaissance or intelligence. It can be equipped with laser-guided missiles and bombs. The drones are used with increasing frequency in Afghanistan, Pakistans tribal areas and in Iraq. The Predator, officially identified as the Predator MQ-1, was the firstand remains the most commonly usedpilotless drone in combat operations in the Balkans, Southwest Asia, and the Middle East since its first flight in 1995. By 2003, the Pentagon had about 90 UAVs in its arsenal. Its unclear how many UAVs were in the CIAs possession. Many were and still are. The fleets are growing. The Predator itself has already entered the gallery of American lore. Advantages of UAVs Unmanned aerial vehicles, or UAVs, are smaller than jet aircraft, less expensive, and dont put pilots at risk when they crash. At about $22 million apiece for next-generation UAVs (the so-called Reaper and Sky Warrior), the drones are increasingly a weapon of choice for military planners. The Obama administrations 2010 military budget includes approximately $3.5 billion for UAVs. In comparison, the Pentagon is paying more than $100 million apiece for its next-generation fighter jets, the F-35 Joint Strike Fighter (the Pentagon plans to buy 2,443 for $300 billion. While UAVs require considerable ground-based logistical support, they can be piloted by individuals specifically trained to fly UAVs rather than by pilots. Training for UAVs is less expensive and exacting than for jets. Disadvantages of UAVs The Predator has been publicly praised by the Pentagon as a versatile and low-risk means of gathering intelligence and striking targets. But an internal Pentagon report completed in October 2001 concluded that tests conducted in 2000 found that the Predator performed well only in daylight and in clear weather, according to the New York Times. It broke down too often, could not stay over targets as long as expected, often lost communication links in the rain and was hard to operate, the report said. According to the Project on Government Oversight, the Predator cannot be launched in adverse weather, including any visible moisture such as rain, snow, ice, frost or fog; nor can it take off or land in crosswinds of greater than 17 knots. By 2002, more than 40% of the Pentagons original fleet of Predators had crashed or been lost, in more than half those cases due to mechanical failure. The drones cameras are unreliable. Further, PGO concluded, Because it cannot evade radar detection, flies slow, is noisy, and must often hover at relatively low altitudes, the Predator is vulnerable to being shot down by enemy fire. In fact, an estimated 11 of the 25 Predators destroyed in crashes reportedly were caused by enemy ground fire or missiles. The drones do put people on the ground at risk when the planes malfunction and crash, which they do, and when they fire their missiles, often at the wrong targets). UAVs Uses In 2009, Federal Customs and Border Protection launched UAVs from an Air Force base in Fargo, N.D., to patrol the border between the United States and Canada. The first flight of the Predator in Afghanistan took place on Sept. 7, 2000. Several times it had Osama bin Laden in its sights, its weapons ready to fire. Then-CIA Director George Tenet refused to authorize the strikes either for fear of killing civilians or of the political fallout from a missile that didnt hit its target. Various Types of Unmanned Aerial Vehicles The Predator B, or MQ-9 Reaper, for example, a turboprop drone built by General Dynamics subsidiary General Atomics Aeronautical Systems Inc., can fly at 50,000 feet for up to 30 hours on a single fueling (its fuel tanks have a 4,000-lb. capacity). It can cruise at a maximum speed of 240 miles per hour and carry almost 4,000 pounds of laser-guided bombs, missiles, and other ordnance. The Sky Warrior is smaller, with a weapons payload of four Hellfire missiles. It can fly at a maximum of 29,000 feet and at 150 miles per hour, for 30 hours on a single fuel tank. Northrop Grumman is developing the RQ-4 Global Hawk UAV. The plane, which completed its first flight in March 2007, has a wingspan of 116 feet (about half that of a Boeing 747), a payload of 2,000 pounds and can fly at a maximum altitude of 65,000 feet and at more than 300 miles per hour. It can cruise between 24 and 35 hours on one tank of fuel. An earlier version of the Global Hawk was approved for use in Afghanistan as far back as 2001. Insitu Inc., a Boeing subsidiary, also builds UAVs. Its ScanEagle is an extremely small flying machine noted for its stealthiness. It has a wingspan of 10.2 feet and is 4.5 feet long, with a maximum weight of 44 pounds. It can fly at an altitude of up to 19,000 feet for more than 24 hours. Chang Industry, Inc., of La Verne, Calif., markets a five-pound aircraft with a four-foot wing and a unit cost of $5,000.

Police Culture Essay Example | Topics and Well Written Essays - 2000 words

Police Culture - Essay Example The activities are aimed for making arrangements for making sure that all the laws and rules are being followed. Policing is a part of almost every civilized country as it is important to enforce the rules and laws with in the countries for establishing peace and living with harmony. In short, it can be said that policing includes all the activities that are being performed by the government body established for enforcement of law and prevention of crime. Policing can be said as a strong and powerful profession. The profession of policing does not only include the organization of police but it also includes other organizations like community police, security guards, custom officers and bouncers and so on. Hence any institute that is aimed to control the social activities for maintaining the peaceful environment come under the category of policing. 1 Policing can be known as the set of activities that are being performed for some objectives. ... Detecting the crime is also the responsibility of policing. After detecting the crime, punishing the criminal or offender is also the role of policing. Protecting the assets and life of the people is also the role of policing. Preserving the public tranquility. Enforcement flaws, rules and policies are one of the major responsibilities of policing. Development of sound relationships between the police and the public. Improving the quality of life. Dealing with every kind of anti social behavior. Protecting the human rights. Promoting the ethical values. The above stated are the few responsibilities of the policing. Although, there are many other objectives but these were the basic aims and objectives of policing. It can be observed that it is not easy to perform the duties of police and achieving all the objectives of policing. It is not easy to enforce the laws over the society and also to deal with criminals and offenders. The policing activities sometimes do involve a lot of risk in it. It is a profession that can give a lot of respect if the responsibilities are being performed sincerely with full dedication. The same profession can lead to disrespect, if wrong means are taken and the duties are not performed with sincerity. The policing activities require that the professional should be strong person who can face every kind of risk and danger. Apart of risk sometimes disrespect and anger for the people has also to be faced y the policing professionals. So, policing is something that can not be taken as a simple job to do instea d it requires strong people for performing the powerful duties. 2 Police Culture There are different aspects, in which the term police culture stands for, in

Abalytical Toxicology Essay Example | Topics and Well Written Essays - 2000 words

Abalytical Toxicology - Essay Example This still remains a great challenge for analytical chemists and may rely on identification of different target compounds. In the case of precursor drug administration, the parent compounds are usually detectable only for a short time, before being fully metabolised or decomposed. For this reason parent compounds can rarely be used for differentiating. Specific metabolites are usually detectable for a much longer time. Their use as target compounds for differentiating has found little application however, since all metabolites are not extracted together with MA and AM and are additionally fully converted to AM or MA after a certain time post administration. Enantiomeric profiles for methamphetamine and/or amphetamine, metabolically formed from precursors have been described for some medicaments and have been used successfully for differentiating between illicit intake and intake of precursors. Thus a reliable method for the quantitative determination of AM/MA enantiomers is essential for differentiation (Kraemer and Mauer, 2002; Musshof, 2000). A great number of research efforts have focussed on the separation of AM/MA enantiomers particularly from urine or blood matrices. These have been extensively reviewed (e.g. Kraemer and Mauer, 1998; Musshof, 2000). The majority of the methods employed involved enantiomer separation by chromatography, either by HPLC or GC on chiral stationary phases,with or without prior derivatisation with achiral reagents, or by GC on achiral stationary phases, after derivatisation with chiral reagents to the corresponding diastereomers. Detection was commonly by MS to ensure high selectivity and sensitivity. In terms of sample treatment for analyte extraction and concentration, conventional liquid-liquid extraction protocols (Kraemer and Mauer, 1998), solid phase extraction (SPE) on cartridges (Peters et al., 2002) and solid-phase microextraction (SPME - Nagasawa et al., 1996) have been commonly applied. The proposed methods varied in terms of sensitivity, reliability, sample preparation times and analysis times and adaptability to high throughput format. The current trend in the determination of MA/AM enantiomers is towards the substitution of chiral GC/MS protocols by runs on achiral columns of MA/AM diastereomers. This is because MA/AM diastereomerisation has been shown in several cases to improve resolution, to shorten the retention times of analytes and to enhance the response of the detector, i.e. to improve sensitivity (Kraemer and Mauer, 1998; Peters et al., 2002). Furthermore achiral columns are commonly less expensive compared to chiral columns. Different chiral derivatisation reagents have been applied successfully in MA/AM diastereomerisation (Kraemer and Mauer, 1998; Musshof et al., 2002; Peters et al., 2002; Wang, 2005). Recent advances in the field involve a fast SPME-based approach, where absorption and derivatisation are accomplished in a single step by adding the derivatising chiral reagent directly into the urine sample matrix (Wang, 2005) and the application of automated headspace solid-phase dynamic extraction (SP DE) coupled with GC/MS, for the determination of amphetamines and synthetic designer drugs in hair samples (Musshof et al., 2002). The later technique is an innovative GC/MS approach to the enantiomeric determination of amphetamines and will be discussed further. Headspace SPDE constitutes an alternative extraction and concentration method for volatile and semi-volatile organic compounds contained in liquid or gaseous samples. Headspace SPDE is a further development of headspace SPME. In fact, SPDE was developed

Contractors in the Military Essay Example for Free

Contractors in the Military Essay Going back in time to the Civil War, private contractors can be found, providing support, logistics, and supplies to the military forces. If you think about today’s military bases and approaching the front gate that do you see? Well the first person you see is a private security guard standing there waiting to welcome you to fort whatever. Why don’t you see a Military Police Officer standing there? Simple question right, well it isn’t because the Military is going more and more towards a civilian work force. What does going to basically civilian work force do for those men and women that serve in the United States Military today? Is the government really making the right choice by continuing to use private contractors back home and abroad in war zones today? That is where this paper is going to search out the causes and effects of the use of private contractors or civilian work force in today’s Military. Today’s Military bases are flooded with civilian workforce working for the government as private contractors. The Government today is looking for anyway to cut Military budget and save money. But is using the civilian workforce saving money? Well let’s talk about those security guards at the front gate, let’s say the guard is between a GS 1-3 the average salary for them are seventeen thousand to twenty eight thousand a year. Now look at an Army Military Police Officer e-1 through e-3 which is equivalent to the GS 1-3 the salary for that e-1 through e-3 is between seventeen thousand to twenty thousand dollars a year. So from that little comparison using a private workforce really isn’t saving anyone any money. Let me remind you that doesn’t include years in service. Because more time in the GS ranks you make more money faster. But for that enlisted soldier his money caps after so many years. But everywhere you go you see more and more civilian workforce so there must be a positive side to having civilians work alongside with the Military agencies. Having private contractors work alongside with the Military can take some stress off of units that are deployed down range in combat zones. Those units can focus on their missions at hand and can rely on logistical support and personnel support from basically private security forces downrange. â€Å"For the State Department, armed contractors likewise perform a variety of security tasks†(Isenberg 2009). In comparison to past conflicts the United States was involved in like Gulf War one in which the ratio was one contractor to fifty eight service men. Now let’s jump to the Bosnia conflict where the ration jumped to one to fifth teen. Then you look at Iraq War which the ratio dropped to one to six. So the use of the contractor is becoming more evident in armed conflict zones. So many jobs that the Military gives to the private sector are specific jobs or a â€Å"valuable skill† that is a specific task. So by giving those specific jobs to contractors in war zones al lows the military to provide sustainment abilities on forward bases. â€Å"Then you have to look at the bad side of those private contractors, with the likes of Black Water, and Triple Canopy†(Cotton 2010). Those two companies have been involved in many altercations that put a bad taste in people’s mouth about private companies working in war zones. Each company did many things that caused a lot of crisis for fellow service members while they were deployed in hostile places. These companies go to do a job get paid more by our United States Government then goes and does hostile acts against the other country, that puts many other people not just service members in harm way. So why should the DOD pay people like this? Well that is just the great debate. So with the government in war still in Afghanistan, why do we continue to rely on so many private companies, well that is because of those vital assets those people offer. So if the government would put a little more faith in the Military Services we have and train. We could start working on the costs of what is spent while we are at war. Even though it would be great to limit the use of contractors, the use of the contractors just needs to be limited in certain ways. Keep using the ones that are needed to assist in logistical support and aid in missions to assist. Try and stop the use of the ones in war zones running missions could improve on the government spending, let those people that serve in the Military keep running those missions, because that is what enlisted do serve our country. Works Cited ISENBERG, DAVID. Shadow Force. Westport, CT: Praeger Publishers, 2009. Praeger Security International Online. 1 Jan 2013.

Admissions Essay - Providing Medical Assistance to the Homeless

Admissions Essay - Providing Medical Assistance to the Homeless    For me, the journey from child to medical school applicant has not been typical. It began on the damp side of a Washington bridge, where I lived when I was fourteen years old. What sparked my interest in medicine was the role I came to play among the homeless with whom I lived. It soon became apparent that I had certain knowledge that my peers lacked: Knowledge of the nature of infection and basic principles of hygiene. When Pat, a middle-aged transient with matted hair and a solemn disposition, arrived at the bridge one day, he could barely walk without assistance. Complaining that his feet hurt terribly, I removed his shoes. His socks had almost completely adhered to the skin of his feet, due to a long period of wear in his damp, poorly ventilated shoes. After a long, painful process of peeling off his socks, I immediately saw what was affecting Pat’s gait: his feet were pale and severely swollen, with spots of breakdown due to lack of circulation. He simply didn’t re alize his feet needed ventilation. For almost two weeks, ... ... tutoring, advising, and volunteer opportunities, I have developed a strong sense of leadership, confidence, and responsibility. A career in medicine will not only strengthen such attributes, but provide me with an ongoing opportunity to learn, not just from books, but also from patients; and to educate and serve those individuals as well. Though my journey began under dismal circumstances, I believe those experiences will specifically enable me to better understand quality of life issues in the under-served populations of my geographic region.   

Chapter 7 Notes: Auditing and Assurance Services

Chapter 7 Overall Audit Approach for the Revenue and Collection Cycle * Audit risk- the risk that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent risk and control risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model are assessed on an assertion-by-assertion basis * This assessment recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than others * Existence assertions is important in the audit or A/R and the occurrence is important for sales * If the audit team estimates that control risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that the auditors initial strategy is sound LO1: Inheren t Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- recording revenues in the entities To be recognized revenues must be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned: * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The seller’s price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimation of uncollectable amounts and provide and allowance for it.Estimation of allowance for doubtful accounts can be subjective and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime customers have the right to return unused or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into informal right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are often very difficult to estimate. Companies with new products or technologies have an even higher inherent risk in these areas.LO2: Revenue and Collection Cycle: Typical Activities Basic activities in the revenue and collection cycle are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually reviewing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the timeliness of collections.Physical control over inventory and warehouses must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/O’s, call or fax , emails, websites or go to the phycial locations. * It is important that credit sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master file for additions, deletions, and other changes must be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, credit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the system can check the sequence and determine whether any transaction have not be recorded or have been duplicated Delivering Goods and Services to Customers Physical custody of inventory -> storeroom or warehouse -> transferred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to verify the goods shipped.A packing slip describes the good being sh ipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the power to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or recording responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets.Audit Evidence in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May re present shipments that were made but not recorded in the sales journal or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status.Price List Master File- Computers system may produce customer invoices automatically but if the price list master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R Listing and Aging- The A/R listing of customers’ balances is the actual a/r Cash Receipts Listing- The cash receipts journal contains all the detail entries for cash deposits and credits to various accounts Customer Sta tements- Probably the best control over whether cash is received and recorded is the customer LO3: Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle.Balances include: Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves different people and different departments performing the sales and credit authorization; custody of good and cash; and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors: 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequent ly to avoid failure to bill and record shipments Test of ControlsAn organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether company personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction.Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary: Control Risk Assessment Auditors must evaluate the evidence obtained from an understanding of inter nal control and from tests of controls. The initial process of obtaining an understanding of the company’s control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances.LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have overstated assets and revenues. Company asserts existence by putting assets on B/S Analytical Procedures During an audit, a variety of analytical comp arisons might be employed, depending on the circumstances and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures.A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of confirmations for A/R is considered a required audit procedure by audit standards. If auditors choose not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesn’t contain the balance; customers fill it in themselves. Negative confirmation asks for a response only if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated.Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures Often client’s customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence gained from the confirmations relates to existence.The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manager, and examine the credit files. Credit files should contain the customer’s financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period.The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after year-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately.It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation.

Data Definition Language Essay

Describe the ways in which database technologies could be used by an office stationery supply company to achieve low-cost leadership. Answer: Sales databases could be used to make the supply chain more efficient and minimize warehousing and transportation costs. You can also use sales databases, as well as text mining and sentiment analysis, to determine what supplies are in demand by which customers and whether needs are different in different geographical areas. Business intelligence databases could be used to predict future trends in office supply needs, to help anticipate demand, and to determine the most efficient methods of transportation and delivery. Identify and describe three basic operations used to extract useful sets of data from a relational database. Answer: The select operation creates a subset consisting of all records (rows) in the table that meets stated criteria. The join operation combines relational tables to provide the user with more information than is available in individual tables. The project operation creates a subset consisting of columns in a table, permitting the user to create new tables that contain only the information required. List and describe three main capabilities or tools of a DBMS. Answer: A data definition capability to specify the structure of the content of the database. This capability would be used to create database tables and to define the characteristics of the fields in each table. A data dictionary to store definitions of data elements in the database and their characteristics. In large corporate databases, the data dictionary may capture additional information, such as usage; ownership; authorization; security; and the individuals, business functions, programs, and reports that use each data element. A data manipulation language, such as SQL, that is used to add, change, delete, and retrieve the data in the database. This language contains commands that permit end users and programming specialists to extract data from the database to satisfy information requests and develop applications.

Using Meter

Using 'Meter' Meter is one of those verbs that can mean a wide variety of things depending on the context. Much like poner, with which its meanings overlap, it often carries the idea of interjecting someone or something into a place or situation. Meter has no direct English equivalent, although it is a cousin of words such as permit, commit and mission. It has no apparent connection with the verb to mete nor the noun meter. Meter comes from the Latin verb mittÄ•re, which meant to let go or to send. Meter is conjugated regularly, following the pattern of beber and many other verbs. It is frequently used reflexively. The most common translations for meter are to put and to place. Some examples: El empresario metià ³ el dinero en un banco suizo. The businessman put the money in a Swiss bank. Yo metà ­ la cabeza debajo de la almohada para no oà ­rla. I placed my head underneath the pillow so I wouldnt hear her. Cuando vamos a meter peces en el acuario, debemos seguir unas pautas. When were going to put fish in the aquarium, we should follow some guidelines. La chef metià ³ una pizza encima de papel de aluminio en el horno. The chef placed a pizza on top of aluminum foil in the oven. Van a la playa y meten los pies en el agua. Theyre going to the beach and putting their feet in the water. A la edad de ocho aà ±os, su padre lo metià ³ en la escuela jesuita. At the age of eight, his father put him in the Jesuit school. Go into or enter is a good translation in some situations: Un intruso se metià ³ en la casa de la cantante. An intruder entered the singers house. Se metieron en la oficina, cerrando la puerta. They went into the office, closing the door. In sports, meter can mean to score: El otro dà ­a nos metieron dos goles ilegales. The other day they scored two illegal goals against us. Meter can be used to refer to getting involved with something, often in a negative sense such as meddling: No es necesario meter a Dios en estas cosas. It isnt necessary to get God involved in these things. No te debes meter en mi vida. You shouldnt involve yourself in my life. Mis jefes se meten en mis asuntos privados. My bosses are meddling in my private affairs. In some circumstances, meter can mean to give, so once in a while its meaning overlaps with dar: Abrà ­ un mensaje una vez y se me metià ³ un virus. I opened a message one time and it gave me a virus. La policà ­a me metià ³ cuatro multas por tirar papeles. The police gave me four tickets for littering. Sources: Sample sentences have been adapted from a variety of sources that include Perià ³dico Santa Pola, ABC.es, Interzoo, Wattpad, El Paà ­s (Spain), es.Yahoo.com, Taringa.net, Zasca.com and Compartir Tecnologias.

22 Top Career Marketing Communication Strategies for 2015

22 Top Career Marketing Communication Strategies for 2015 The long-awaited Findings of 2014 Global Career Brainstorming Day: Trends for the New the Next in Careers has been released by the Career Thought Leaders Consortium! This report summarizes the findings of a November 14, 2014 meeting of 150 career professionals from six countries who brainstormed â€Å"best practices, innovations, trends, new programs, new processes, and other observations that are currently impacting, and are projected to impact, global employment, job search, and career management.† The section that most interests me in the report is â€Å"Career Marketing Communications,† which includes resumes, cover letters, social media profiles and other career marketing communications. Here are some of the findings and advice you’ll want to keep in mind: Content Powerful, consistent branding is essential in resumes and across all job search messages and materials. Taglines with a candidate’s USP (Unique Selling Proposition) are becoming more common. Great resumes tell stories with testimonials and other unique information that â€Å"connects the dots† for readers. Keep resumes short and snappy, with smart, strategic use of SEO/keywords! Infographics, hyperlinks, graphs and charts are all fair game on resumes! Resume content may evolve to address behavioral questions. Mailing addresses may be omitted from electronic resumes (this reduces the risk of identity theft)- but consider including them on paper versions. Short, half-page cover letters are most frequently submitted in the form of an email. Use a punchy subject line to capture interest! LinkedIn profiles should almost always be written in the first person. Make sure your resume is readable on mobile devices. Craft your job marketing messages with an organization’s culture in mind. Is the organization conservative/traditional? Casual? Dynamic? Strategy Send your resume by snail mail to stand out – especially with older hiring managers. Don’t skip the thank you letter! It will make you stand out. Send a thank you email (it’s fast) and follow up with snail mail to make an impression. LinkedIn Premium is not recommended except to human resources professionals and recruiters. (I would add that anyone wanting to pursue leads from those who view their profile would also benefit.) The portfolio approach for career marketing documents is valuable, in particular for technology and engineering fields. 30/60/90 plans will be requested by more and more employers. Applying to jobs on job boards is discouraged. Instead, identify the jobs on the job boards, then go to LinkedIn or the company’s website to network with key decision-makers. Networking and referrals are still king for getting into a company. 80% of jobs are found by networking! Apply to jobs if you meet at least 75% of their requirements. 100% is not required. Company Context Companies understand a LinkedIn profile is an essential networking tool. Employees can be less afraid of their companies’ becoming suspicious when they update their profiles. Companies are sourcing candidates directly from LinkedIn, and using recruiters less. A large network on LinkedIn is attractive to many companies. Resumes are still important documents, distinct from LinkedIn profiles! If you are engaged in a job search, take this report to heart and create your career success! To read more about the New and the Next in Video Bios, Web Portfolios; Job Search Job Boards, Networking, Interviews Hiring, Career Planning Management, Personal Branding, and other important career topics, see Findings of 2014 Global Career Brainstorming Day: Trends for the New the Next in Careers.

Pap smear recommendations 2012 Research Paper Example | Topics and Well Written Essays - 500 words

Pap smear recommendations 2012 - Research Paper Example This helps the doctor in examining the cervix and the vagina. It collects some cells and some mucus from the cervix and the surrounding area and then the cells are placed in a bottle of liquid or on a slide. The collected cells are then sent to a laboratory so as to be checked whether they are normal. At the same time, the doctor can as well carry out a pelvic exam by checking the woman’s ovaries, uterus plus the other organs to ensure that there are no problems with them. The Pap test which screens for cervical cancer may be one of the best and reliable available cancer screening tests (Bartlett, p, 34) The Pap test only screens for cervical cancer while it does not screen for uterine, ovarian, valve or vaginal cancers. It can take up to three weeks before a woman receive her Pap test results. If anything abnormal is observed, the doctor can conduct the associated and finger out the best way of making the follow up. If the pap test are not normal, this does not mean that she has cancer but if the tests show that the test is not normal and may result to cancer, the doctor can advice the woman on the measures taken for its treatment so as to prevent it from developing. It is the best option for a woman to make follow ups with her doctor to learn more about her test results and the treatment that may be required. Women should get pap tests after every three years at the ages of between 21 and 29 years. For women of 30 years and above who had three normal pap tests each year may be tested less often for every two or three years. The combination of the Pap test and the HPV is the most preferred plan for women over thirty years. Screening is on the other hand not preferred for women of age 65 or older who have had the Pap test three times in a row and have been found with no pap abnormality tests for the last ten tears. Women with the normal Pap test result and a positive HPV test result should