The Yellow Wallpaper by Charlotte Perkins Gilman Essay - 7

Job Recommendation Letter Sample for a Student Intern

Employment Recommendation Letter Sample for a Student Intern SAT/ACT Prep Online Guides and Tips Did you know there are over 1.5 million entry level positions in the U.S. every year? On the off chance that you work in administrative job in an organization, odds are you may wind up composing a letter of suggestion for an assistant. While you may have been able to know an understudy on low maintenance, brief premise, you can even now compose an individual and itemized letter of proposal to help her through the pursuit of employment. The accompanying example letter of suggestion is composed by an editorial manager at a distributing organization for an ongoing understudy. Peruse on for the reference letter and an examination of what it progresses admirably. Test Letter #6: Written by a Supervisor for an Intern Rita BookmanEditor-in-ChiefCooper Books Publishing House74 Reading StreetNew York, New York 10020 Dear Rita Bookman, I’m writing to communicate my wholehearted help for Adam’s application to the situation of Editorial Assistant with Cooper Books Publishing House. As Adam’s administrator during his understudy temporary job with Bibliophile Publishing in the fall of 2015, I met with him much of the time to allot obligations and talk about the business. I was intrigued with Adam’s composing aptitudes, activity, and capacity to fulfill time constraints. Adam turned into an esteemed individual from the Bibliophile group, and I’m certain that he has a fruitful vocation in distributing in front of him. As an understudy in our Editorial Department, Adam had various duties. He worked with individuals from the article staff on different undertakings, remembering perusing and detailing for original copy entries, altering limited time materials, and finishing truth checks. Adam was particularly gifted at searching out new writers on online diaries and websites, in any event, acquainting us with another author with whom we have begun to work together! It’s clear that Adam has an enthusiasm for the composed word and an incredible eye for promising youthful creators. As an English major at NYU, Adam brought a rich information on recorded and contemporary writing. He’s likewise a talented supervisor and editor and has a comprehension of the Chicago Manual of Style. He arranged threesocial science works with CMS references to distribution prepared structure over the span of his entry level position. After only up to 14 days in the workplace, besides, Adam was working freely on original copy audits and different tasks. He’s self-persuaded, mindful to detail, and gifted at both free and community work. Past his publication abilities, Adam left an imprint with his open, attentive character. He is expressive and scholarly, and he illuminates when discussing thoughts and abstract patterns. On his first day, we had an incredible discussion about Karen Russell and Adam Johnson, two or three his preferred contemporary authors. A people group of individual book-darlings is actually where Adam has a place. Not exclusively would he be able to stand his ground in a conversation about extraordinary books, however he can likewise impart in a multilingual setting with his familiar Spanish and moderate French. Adam’s beguiling character and language aptitudes will be another shelter to his accomplishment in a publication job. All things being equal, I’d like to emphasize my solid help for Adam’s application to the Editorial Assistant situation with Cooper Books. Adam is a capable youngster driven by an enthusiasm for writing and contemporary distributing. If you don't mind don’t falter to get in touch with me for any additional data. Much obliged to you for your time. Truly, Seymour PagesEditor-in-ChiefBibliophile Publishingspages@bibliopub.com555-555-5555 Seymour Page's customized proposal letter shows that he knows his assistant from Adam. Proposal Letter #6: The Breakdown While composing for an understudy can be trying because of the low maintenance, brief nature of thework, it’s still conceivable to viably bolster the intern’s application to his next activity. In this model, Editor Seymour Pages is stopping for Adam, an understudy who interned in the publication office for his fall semester. By portraying Adam’s duties, achievements, and qualities, similarly as an essayist of some other proposal letter would, Seymour helps show that Adam’s the opportune individual for the activity of Editorial Assistant. Seymour expresses his solid help toward the start of the letter and clarifies what his identity is and why he’s qualified to survey Adam’s work execution. As a manager at a distributing organization, Seymour shows a comprehension of the Editorial Assistant job. He subtleties Adam’s extends as an understudy and especially features his drive in finding promising new creators. Seymour likewise makes reference to explicit capabilities, for example, his editing and CMS references, to exhibit that Adam has significant aptitudes. At long last, he gives understanding into Adam’s character, portraying him as mindful, scholarly, and articulate, before finishing up with another announcement of help. Despite the fact that he’s composing for an assistant, Seymour can create a solid letter that gives explicit instances of Adam’s achievements, including his disclosure of another author and arrangement of works utilizing the Chicago Manual of Style. As a supervisor who administered Adam in a job like the one for which he’s applying, Seymour gives an important letter of suggestion. What's Next? Care to peruse another? Look at this example suggestion letter composed by the applicant's associate. OK prefer to get familiar with suggestion letters? Look at the full rundown of test references, alongside certain tips on the best way to compose an extraordinary letter of suggestion for your workers, colleagues, or companions. Need to give a solid suggestion to your worker, however don't have the opportunity to make the ideal letter? PrepScholar's new suggestion apparatus, SimpleRec, takes you from sincere goals and a clear page to a completely composed and designed letter of proposal in less than 5 minutes. You should simply give us some straightforward snippets of data about your worker and your experience working with them, and we'll wrap up. Give a shot SimpleRec hazard free today:

How to Write a College Essay Using PT School Essay Samples

How to Write a College Essay Using PT School Essay SamplesStudents often worry about the time required to write a good college essay. Good essay writing is one of the most difficult skills to master. What does a student need to know to create a good college essay? Here are some helpful tips on writing a good essay.Students also worry about how to write an essay that will actually be read by the reader. Of course, they would want the information to be read by a wide range of readers, not just their friends and family. An essay should be interesting, well-researched, and well-written. These are the three steps to creating a quality college essay.Students will need to write an essay in a number of different formats. An essay must be written in a research format. This means that students must include their research work in the essay. Additionally, students may need to use a number of different styles to make their essays interesting. Here are some examples:There are a number of different ways to present an essay to the reader. Students should take the time to review the essay samples provided by PT school essay samples. They should find out which ones are the most effective for them. Many college students overlook these factors because they are not prepared to present their own essays.Students can also use several different strategies in addition to reading PT school essay samples. This can help them organize their thoughts and ideas, as well as give them the confidence needed to write a high-quality essay. Students should make sure they are able to work together with others to increase their understanding of the topic. Students may also want to think about how they would like to present their research.Finally, students should always check the author's bio or author page on thePT school essay samples for additional information. This should be used to help present a student's academic background and academic achievements. There may be a few school essays samples tha t are 'double-ended' - meaning they contain both an introduction and conclusion as well as a body.The PT school essay samples can provide the students with tips for preparing and presenting an essay. The tips and strategies listed in the sample can prove to be helpful, but it is up to the students to use them to create their own works of literature. The students will need to put some time and effort into the research process, as well as put thought into their essay writing. Students will need to be very attentive to the author's biography and author page.When students study PT school essay samples, they may come to realize that there are many techniques that can be used to create the best essay possible. Students should keep in mind the various styles that are available, as well as the research needed for each style. They should also have a good understanding of the author's background and academic achievements. Finally, students should review the various strategies that are availab le in order to produce the best essay possible.

A Summary Of Identification - 1077 Words

Identifying individuals in photographs of animals collected over time is a non-invasive approach for identifying animals that could potentially be dangerous and or for identifying for your own curiosity. This paper describes the design and use of Fuana, the first image retrieval system for individual animal identification incorporating crowd-sourced relevance feedback. Sloops iterative retrieval strategy using hierarchical and aggregated matching and relevance feedback consistently improves deformation,correspondence-based approaches for individual identification across several species. Its crowdsourcing strategy is successful in utilizing relevance feedback on a large scale. Sloop is in operational use. The user experience and†¦show more content†¦Ã¢â‚¬Å"Zebras and tigers can be identified from their stripes; cheetahs and African penguins carry unique spot patterns and snakes have coloured rings† (Burghardt, 2008). â€Å"Photographic identification has been used si nce the 1970s to identify aquatic animals such as dolphins and whales† (Rugh et al., 1998). â€Å"Individual bottlenose dolphins can be identified by comparing photographs of their fins, which display curves, notches, nicks and tears. Whales can be distinguished by the callosity patterns on their heads† (Wells, 2002). Objective: My objective is going to be to develop an application for phones that will identify a species of animals with a picture and or video, that tells you everything you need to know about said animal Hypothesis: My hypothesis is that my app will be new option for identifying animals Materials and Methods: For this project what I am going to do is use image segmentation, image segmentation is the process of partitioning a digital image into multiple segments (sets of pixels, also known as super-pixels). The way I am going to be storing my database and that is in a order of taxonomy, Im going to be creating the database and the app itself using github to code. The goal of segmentation is to simplify and/or change the representation of an image into something that is more meaningful and easier to analyze. Using the image segmentation willShow MoreRelatedThe Importance Of Post Clinical Trial Results In The European Clinical Trials Database1449 Words   |  6 Pagestransparency of clinical trial data in the EU The most up to date version of EudraCT guideline agrees to have the summary results to be uploaded. Nevertheless, this is not applicable for academic trials or trials of other interventions plus certain clinical trials listed on EudraCT are not accessible by the public. There are several registers who agree researchers to publish summary of the result information of a completed trial; however, there are no legal requests for this in the UK and it is currentlyRead MoreProj 420 Coursework Guide Week 1 - 7696 Words   |  3 PagesWeek 2 Course Project Assignment; Project Sizing and Stakeholder Analysis PROJ 420 Week 2 Discussion 1 The Initiation Step PROJ 420 Week 2 Discussion 2 Risk Identification PROJ 420 Week 3 Course Project Assignment; Project Risk Breakdown Structure PROJ 420 Week 3 Discussion 1 MRP Process PROJ 420 Week 3 Discussion Risk Identification PROJ 420 Week 3 Quiz PROJ 420 Week 4 Course Project Assignment; Probability Impact Matrix PROJ 420 Week 4 Discussion 1 Communications PROJ 420 Week 4 DiscussionRead MoreNursing Care Plan and Specimens Essay891 Words   |  4 Pagesis to analyze the ‘mislabeled specimen’ indicator for an inpatient rehab unit and devise an action plan based on best practices to decrease the incidence of mislabeled specimens. Analysis of the data According to Dock, (2005) accurate specimen identification is a challenge in all hospitals and medical facilities. Ensuring that specimens are correctly identified at the point of collection is essential for accurate diagnostic information (Dock, 2005). A mislabeled specimen can lead to devastating consequencesRead MoreEssay On The Coding Of The Corpus788 Words   |  4 Pageshigh level of coding disagreement in the initial stage of coding procedure. Nevertheless, it was still possible to find some common linguistic features that could reliably signal a salient communicative purpose of a text segment. A summary of ambiguous move identifications related to lexicogrammatical features are presented later in this section. During the coding of the corpus, it was found that differentiating between Move 1: ‘Background information’ and Move 4 – Step B ‘Comparing results with literature’Read MoreAnalyzing The Data Of Data1707 Words   |  7 Pagesunderstood as it is displayed in an easily understandable manner. In the identification of areas, it is equated with looking at the pieces of the puzzle.Splunk identifies many common forms of data, known as the source types (Zadrozny, Peter, and Raghu 80). If the right source types are well set, Splunk is designed in a way that it can be able to identify the fields as in many cases of server logs. In the automatic identification of areas, Splunk uses common data patterns to extract the fields. AfterRead MoreProj 420 Entire Course Project Risk Management Essay631 Words   |  3 PagesCourse Project Assignment; Project Sizing and Stakeholder Analysis PROJ 420 Week 2 Discussion 1 The Initiation Step PROJ 420 Week 2 Discussion 2 Risk Identification PROJ 420 Week 3 Course Project Assignment; Project Risk Breakdown Structure PROJ 420 Week 3 Discussion 1 MRP Process PROJ 420 Week 3 Discussion Risk Identification PROJ 420 Week 3 Quiz PROJ 420 Week 4 Course Project Assignment; Probability Impact Matrix PROJ 420 Week 4 Discussion 1 Communications PROJ 420 WeekRead MoreCritical Reading And Writing Course995 Words   |  4 Pagestext. I believe my summarizing skills improved from the first summary, â€Å"Style in Revolt: Revolting Style† to the second summary â€Å"Wake Up, Geek Culture: Time to Die.† In my â€Å"Style in Revolt: Revolting Style† summary introduction, I stated that â€Å"Dick Hebdige’s ‘Style in Revolt: Revolting Style’ criticizes punk subculture as tasteless, irrelevant, and untraditional.† After rereading the article and thinking about the purpose of a summary, I found that I was too opinionated when I should have remainedRead MoreAn Exploration On Identification Of Malady And Organic Product1702 Words   |  7 PagesAbstract An exploration on identification of malady and organic product evaluating is helpful for agribusiness and ranchers. By distinguishing kind of sickness in foods grown from the ground evaluating of natural product taking into account its quality. For discovery of illness obliged diverse elements of products of the soil characterized these elements. For organic product reviewing section the picture after division figure contaminated and solid part of foods grown from the groundRead MoreChemical Testing And Its Effect On The Growth Of An Agar Slant And Broth1293 Words   |  6 Pagesand did not produce a gas within the Durham tube so the unknown doesn’t use lactose as its carbon source. However lactose medium did change to higher pH resulting in a fuchsia color tube. The lack of lactose fermentation of the unknown lead the identification to the family Enterobacteriacea. Enterobacteriacea are straight rods and gram stain negative. They are facultative anaerobes and have respiratory and fermentative type of metabolism (Holt). Glucose fermentation occur with the unknown so it utilizesRead MoreModern Patient Identification And Patient Matching Systems800 Words   |  4 Pagespatient identification and patient matching systems have been introduced. Most of these implement patient identification by their first, middle and last names. They also use Social security number and other similar national identifiers. These methods may not work for many developing and underdeveloped countries where patient identification is a challenge with highly redundant and interchangeable first and last names of the patient, this is aggravated by the absence of a national identification system

Essay on How Play influences Development - 1002 Words

A princess wearing a fluffy pink gown with sparkles, flowers, and diamonds stand in her tower over looking her village. Suddenly a fire-breathing dragon comes out of nowhere knocking down the village houses! The princess will need to save the day! This is just one way children pretend and play. In this little fantasy simple items transform into towers, houses, and dragons. Play is a vital part of development and early learning. Play influence cognitive, social, emotional development as well as with self-regulation, motivation, and decentration. Play is natural and instinctive activity that helps children develop in all areas. There are different types of play. Dramatic and Sociodramatic play is person-oriented and not material/object†¦show more content†¦First children learn best when their bodies are strong, healthy, flexible, and coordinated. Therefor play contributes to physical development and health in the early years. Play aids in physical health as children and as adults. Physically play promotes early brain development and learning in young children. It also decreases the risk of developing health conditions like coronary heart disease, high blood pressure, diabetes mellitus, obesity and many other chronic health conditions. Play engages social and emotional skills. Play teaches children to take turns, share, have responsibility, and how to problem solve. When a child plays pretend it can teach moral development and empathy. Self-esteem can also develop out of play because children learn they can be anythin g they want through play. Social interaction skills develop from play. Freud identified play as the central way in which children express their fears, anxieties, and desires. Play is how children deal with traumatic situations. Through play children confront challenges and changes. Play allows children to have power in their world. Children learn awareness of others, cooperation, turn-taking, social language, develop a social identity, and learn about rules and values in family, community, and cultures all through play. The development of skills and strategies for learning problem solving is the major task of early childhood educators.Show MoreRelated Emotional devleopment in children Essay683 Words   |  3 Pages Emotional development is a major factor in the overall development of a child. It is believed that emotional and social development are very closely entwined. Child experts and psychologists agree that emotions are vital in a child’s life and to be able to promote a healthy social development a child must learn how to correctly find solutions to interpersonal problems. Moreover, research shows when parents display higher levels of warmth and positive interaction children are more likely to exhibitRead MoreHow Does Nurture Affect The Development Of Motor Skills Develop A Child?1359 Words   |  6 Pagesgenetics are more important in determining how high the child will be able to jump. While others might argue that jumping is mainly determined by how you teach and train a child to jump. This is an example of the nature versus nurture debate. Although genes may play a role in developing a child’s skills. This paper will discuss how nurture has more of an influence on how a child’s motor skills develop than nature. The main focus will be how nurture plays a greater role in developing skills such asRead MoreEffects Of Toys On Childhood Development1202 Words   |  5 PagesName Professor Subject Date The Effects of Toys on Childhood Development Introduction A child plays almost seven hours a day, irrespective of gender, race or nationality (Brandl 1). People’s happiness and growth during childhood mostly happen during their leisure time or playtime. It is during this period that one starts to develop certain skills such as counting and speech. Imagination, problem-solving, and other abstract skills are being honed during a child’s playing time as well (Goldstein 2)Read MoreVygotsky s Theory Of Cognitive Development1365 Words   |  6 PagesCognitive Development the Biopsychosocial Framework In researching various development theories, one of those that stand out is cognitive development theory. Cognitive development theory studies â€Å"how people think and how thinking changes over time† (Kail Cavanaugh, 14). One of the leading theorists in this area was Russian psychologist Lev Vygotsky. He was one of the first theorists to consider the sociocultural influences on a child’s development. His research allowed the development of keyRead MoreImproving Healthy Development And Maintaining Strong Parent Child Bonds1546 Words   |  7 PagesIntroduction â€Å"Play is so important to optimal child development that it has been recognized by the United Nations High Commission for Human Rights† (Ginsburg, 2007, p 182). There is no opposing argument to the statement that play is essential to children and youth in all domains of development. Although certain types of play may be more meaningful in terms of development, any kind of play is better than no play at all. â€Å"The Importance of Play in Promoting Healthy Child Development and MaintainingRead MoreEssay on Child Development1286 Words   |  6 Pagesare multiple factors in a child’s development. Parents have a responsibility, as well as a privilege, to contribute to every milestone. Most parents stress over physical and mental stages so much so that play-time is ignored. By making decisions that sacrifice play parents hinder their social development. Parents must take action and encourage their youth to play more, before childhood is lost forever. Play-time is an essential part of early childhood development as well as their most primitiveRead MoreGrowth And Development Of Personality Psychology1208 Words   |  5 PagesPersonality Psychology 321 09/1/2014 Growth and Development in Personality Psychology With the growing research in Psychology, we find the question, â€Å"how did we get this way,† more common in development across the lifespan. (Cervone Parvin, 2013) Personality theorists are looking more at this question, pushing to understand personality development even more. Two main challenges are faced while studying personality development; the patterns of development consistent with what most people experienceRead MoreNature Vs. Nurture Debate1366 Words   |  6 Pagesmaterial that makes up an individual. Nurture can be described as the way in which the environment and experiences of an individual influence their behavior and development. The debate has centered on which is a greater factor for many years but current contemporary views accept and acknowledge the intricacy of the developmental procedure and recognize that â€Å"development is not the case of nature or nurture, but rather nature and nurture† (Howard Walton 2015) It has been shown that genetic a nd environmentalRead MoreKey Factors of Early Language Development and Learning 1496 Words   |  6 PagesIt goes without question that the degree of involvement and kind of relationship developed between a parent and a child is of great influence and may benefit the child’s cognitive and behavioral development. The kind of parent-child rapport obtained can also hinder these developments if the relationship fails to fulfill the common day-to-day necessities of a child while he or she goes through developmental changes. After much deliberation, reading and research it is to no surprise that the kind ofRead MoreThe Role Of Parents, Siblings And Peers Essay1708 Words   |  7 PagesThe Roles that parents, siblings and peers play in children’s development The roles of parents, siblings and peers on children’s development could be understood and evaluated. Gelb, C., Leibowitz (2010). The situations and encounters a child faces have a huge impact on children’s development. The actions and behaviour of parents, sibling and peers are seen as very significant for when a child is developing, as the child is at different stages where they are exposed to new environments in which

Accounting Systems of Cochlear Limited †MyAssignmenthelp.com

Question: Discuss about the Accounting Systems of Cochlear Limited. Answer: Introduction Cochlear Limited is a company that manufactures medical devices and supplies the Nucleus cochlear implants. The Hybrid electro-acoustic implant and the Baha bone conduction implants are also manufactured by the company. The company is based in Sidney and it was started in the year 1981 with finance from the government of Australia. The government intended to commercialize implants and it was started by Dr Graeme Clark. The company holds about two thirds of the worlds hearing aid/implants business. Cochlear was named by Forbes as the worlds most innovative company in the year 2002 and 2003 (Funnell Cooper, 2012). The company was also need by the same magazine as the most innovative firm in the year 2011. This paper analyzes the accounting systems of the company and how the company performs financially by accessing and evaluating its financial reports over the years. Knowledge of Cochlear and its entities The companys manufacturing facilities are based in Sweden and Australia. The main facility is located at the Macquarie University in Sydney. Cochlear distributes its products in more than 110 countries globally. Approximately 43% of the companys revenue is derived from the Americas. 40 % of the revenue is from Europe while Middle East and Africa represents 17% of the companys annual revenue. The remaining 17% which is approximately $161.3 million is from the Asia-Pacific. In the year 2015 Cochlear spent about 15% of its revenue on research and development and this amounts to $128 million (Caanz, 2017). Cochlear revenue for the year 2015 was AU$ 925.6 million. The net income for the company during the same period was AU$ 145.8 million. The company is headed by the president. The chief executive officer and then the Executive Director are in charge in that order. The current share price for Cochlear Limited is 158.71. The dividend yield declared in the previous year was 1.40/1.70. The total issued shares of the company are 57.43million shares. The regulations in this industry are very strict since its involves health care. The company needs to maintain high quality standards for its gadgets (Arens, 2012). The company is also required to adhere to the International accounting standards and to conform to all the rules put in place by the ASX. Identification of business risk The identification of business risk process helps to identify inherent risk in the internal control systems or in the accounting policies and procedures of the company. The business risk for Cochlear is identified by reviewing regulations and legislation in this industry. The firms financial statements are also analyzed to help identify the risks. The biggest business risk is that of the business seizing to be a going concern. Cochlear is exposed to financial market risks. This includes the currency risk and the interest rate risk. The company trades in Australian dollars and the fluctuating currency market may affect the companys returns. Since the company operates in more than 100 countries across the world, most of the payments are made in form of US $ and therefore change in interest rates represents a significant business risk for the business. The interest rate on loans may rise in future given the current economic environment in Australia. The demand for loans in the country has been on the rise in the country in the last three years. This therefore means that there is a high probability that the interest rates will hike in future. This therefore exposes Cochlear to additional expenses in interest rate. The 2015 financial reports indicate that the companys loans and other interest bearing liabilities amounted to AU$168,159,000. An increase in interest rates would therefore have a significant negative effect on the companys revenue. The other risk that can be identified from the analysis of the financial statements is the liquidity risk. Liquidity is the ability of a company to meet its financial obligations when they fall due. The total current assets in 2015 financial year amounted to AU$ 420,879,000. When you less inventory ($127,613,000) the current assets are at $293,176,000.The current assets for this period are A290, 253,000. This therefore means that the liquidity is at a significant risk level since in case the current assets reduce by a little margin, the firm may find itself in liquidity problems. Cochlear is also exposed to credit risk. This is the risk resulting from a situation where a customer who owes the company fails to meet their financial obligations as agreed. It mostly results from trade receivables and notes receivables. The current credit terms for Cochlear are 30 days (Fund, 2012). The risk that the company is exposed to in relation to credit is not above normal. The total maximum exposure to credit risk by the company for the year 2015 totaled $236,728,000. Based on historical data of the company, this is a fair value. Specific account balance Accounts receivable Loan account Inventory account (a) Explain why the account balance is at significant risk of material misstatement. a)The accounts receivables balance are likely to be affected by material misstatement. This account is likely to be affected by material misstatement because the creditors may pay by cheque through the bank and the bank may fail to credit the companies account with the right amount hence leading to misstatement. Another reason is that the person preparing the financial statements may enter an incorrect amount of the debt settled hence leading to material misstatement in the final books of accounts. The account receivable account is at a significant risk of being materially misstated because the account has a huge impact on the companies` short term assets. Overstating accounts receivable therefore increases the companys total current assets and hence giving a wrong impression that the company is owned money that it expects to receive soon and therefore misleading the investors and shareholders The loans account balance also has a high risk of being misstated. This is because, high amounts of loans makes the financial position of a company undesirable and hence the management of the company may try to misstate loans so as to hide from investors the real amount the company owes creditors. The loans may be reduced so as to keep attracting investors due to low debt to equity ratio. The loan account may be understated by the companies` management so as to show that the companies liabilities are less than they really are and hence indicating that the company is performing well financially. Inventory account balance is also at a high risk of being materially misstated. This is because, when determining liquidity of a company, the inventory of the company is deducted from the total current assets. Inventory can be reduced intentionally so as increase the total current assets and hence make the liquidity position of the company appears more desirable and balanced. The inventory account balance of Cochlear is at the risk of being overstated so to increase the total current liability and hence improve the liquidity of the business. (b) Explain the key assertion at risk of not being valid. The assertions made by the management of Cochlear may not be valid due to the following reasons. The first is that there may be particular accounts balances that are omitted from the companies` financial statements. For example the liabilities account balance many be omitted and therefore it means that the value of liabilities presented by the auditor is not true (Busby Au, 2017). This therefore needs to be investigated carefully to prevent omission that is material to the financial records. The assertions may be invalid due to wrong valuation and allocation. The assets, liabilities, and equity may be recorded wrongly in the financial statements hence leading to the assertions being invalid ("Cochlear implantation after burn injury of the head", 2011). (c) Detail one (1) relevant substantive audit procedure to address the assertion at risk as identified in b) above. The substantive procedure to be used to address the assertion for accounts receivables begins with examination of the companys original information/books of account (Godfrey Chalmers, 2007). An auditor should get a sample of clients from the companys accounts receivable ledger and review the information in this ledger. This helps to ensure that the clients listed as owing money to the company can be confirmed to be really true. The next step is to review the original sales documents to make sure that the sale actually occurred and hence resulting to the accounts receivable balance (Montgomery, 2013). The auditor should then interview employees in the accounting department. This will help the auditor to understand how the company records its initial transactions and possibilities of error. The accounting information should have sufficient backup to help ensure that the transactions really happened. Absence of proper training of employees may result to errors that may affect account b alances. The next step is verification of balances with the clients. The auditor should contact the main clients who are listed in the receivable to verify that they really owe Cochlear the amount recorded. The final step in the procedure is to track the payoff process. This involves determining when the company was paid for goods and how long its takes to apply the received amounts to the accounts receivable. (d) Detail one (1) relevant practical internal control that would mitigate the risk in relation to the assertion at risk as identified in b) above. Internal control measures put in place by Cochlear can help to prevent the fraud in the company as a result of omission or incomplete account balances. The error of incomplete account balances can be mitigated by separating duties in the accounting department. This helps to ensure that the person committing the errors is not the same person who is in a position to conceal the fraud or the error (Rahman, 2016). When there is adequate division of duties between the people performing accounting procedures and those in charge of controls. This will ensure that a mistake made at the initial recording of information is does not recur in the later stages of the accounting process (Ricchiute, 2006). Conclusion This report contains an in depth analysis of Cochlear financial reports which helps in identification of risks in the business. The financial reports of the company in the year 2015 and 2016 are evaluated to help identify business risk. The risks identified include the currency risk, credit risk and interest rate risks. The account balances that are identified as being most susceptible to material misstatement include the accounts receivable, loan account and interest rate expense (Gay Simnett, 2012). The assertion at risk for not being valid include error of incomplete statements, misstatement and omissions. The substantive audit procedures to prevent the risk of account receivables being misstated are also explained. This report helps to identify and explain the areas that an auditor needs to be focused on when carrying out an audit on Cochlear limited. References Arens, A. A. (2012). Auditing, assurance services and ethics in Australia: An integrated approach. Frenchs Forest, N.S.W: Pearson Australia. Busby, P., Au, A. (2017). Categorical loudness scaling in cochlear implant recipients. International Journal Of Audiology, 1-8. https://dx.doi.org/10.1080/14992027.2017.1339129 Cochlear implantation after burn injury of the head. (2011). Cochlear Implants International. https://dx.doi.org/10.1179/146701011x13013939326856 Caanz, ., Kemp, S., Chartered Accountants Australia + New Zealand., Global Accounting Alliance (Firm). (2016). Auditing, assurance and ethics handbook 2016 Australia: |b incorporating all the standards as at 1 December 2015. Milton, Qld: Wiley Caanz,S, . (2017). Auditing, Assurance And Ethics Handbook 2017 Australia. S.l.: Wiley Australia. Funnell, W., Cooper, K. (2012). Public Sector Accounting and Accountability in Australia. Sydney: UNSW Press. Fund, I. M. (2012). Australia. Washington: International Monetary Fund. Gay, G. E., Simnett, R. (2012). Auditing and assurance services in Australia. North Ryde, N.S.W: McGraw-Hill Education. Godfrey, J., Chalmers, K. (2007). Globalisation of accounting standards. Cheltenham, UK: Edward Elgar. Montgomery, R. (2013). Auditing. [Place of publication not identified]: Theclassics Us. Rahman, A. (2016). Australian accounting standards review board. [Place of publicRicchiute, D. (2006). Auditing. Mason, Ohio: South-Western/Thomson Learning.ation not identified]: Routledge. Shishegar, M., Hashemi, S. (2014). Cochlear Implantation in Pediatric Patients: Comparison of Limited-Incision and Standard Cochlear Implantation. Indian Journal Of Otolaryngology And Head Neck Surgery, 67(3), 238-241. https://dx.doi.org/10.1007/s12070-014-0798-z

Lyrics are Poetry Welcome to Hollywood Essay Example

Lyrics are Poetry Welcome to Hollywood Essay Lyrics are Poetry? Lights, camera, action yet the lights a distracting, the camera draws are eyes into one area and the actions presented may not agree with what is actually happening in the real world. Hollywood effects can become overwhelmingly distracting just as described in the lyrics of â€Å"Welcome to Hollywood† sung by famous Beyonce. The song was written by a combination of talents known as Shawn Carter, Reginald Perry, and Shaffer Smith. The connection between fantasy and realism can become quickly intertwined. Beyonce takes a breath and from deep with in she bellows out tones that catches the attention of her listeners however the words sang is what captivates their minds. Hollywood is the dream location for several yet she warns everyone that the fancy illusions are just that â€Å"illusions†. â€Å"I see your face, you want to touch it† reminds us that your intentions are easily visible due to your distraction from the magically sites of not only the location but the people as well. The crowds will place you on a pedestal as if you are more superior to them due to the success you have created. Once on that pedestal it is hard to turn away and back down from those standards of which you have been placed. We will write a custom essay sample on Lyrics are Poetry Welcome to Hollywood specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Lyrics are Poetry Welcome to Hollywood specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Lyrics are Poetry Welcome to Hollywood specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The tone in â€Å"Welcome to Hollywood† will draw the listen in as tho this magically world should be explode however a warning is being presented within the lyrics. â€Å"Heroins followin, Marilyn, hoppin over the edge, Just like Janice, Joplin, river Phoenix, Jimi Hendrix, Jimmy Morrison, All of them ended by Hollywood† The warnings go into depth with actual occurrences of individuals that allowed the lights, cameras, and actions of Hollywood to consume their lives and overtake their actions into an ultimate demise of their very existing. Just as the the Hollywood lights create hidden meanings this song uses poetic devices to create and song that catches your attention and provides you with the warnings needed to