Get Help With Your APA Paper

Get Help With Your APA PaperIf you are an aspiring writer and you want to write your APA written paper and earn a degree, the first thing that you need to do is identify what APA writing methods to use. Writing a paper is not an easy task, it requires hard work and passion.When preparing your own papers for your students, keep in mind the future reference of your future students. It is important that they do not have a hard time grasping your ideas because they are listening to you. They need to understand all the complex aspects of your ideas in order to understand them.The first step in writing an APA paper is preparing a list of the important things that you will be talking about. For example, if you are going to write a discussion paper, then the first topic should be about this term or something related to this term. This will prevent your students from having a hard time understanding the subject matter.Once you know the topics and the most important issues that you are going t o discuss, the next step is to write down your APA essay and review it for consistency. Do not just make a complete draft because this will make it difficult for you to do your work at the end of the term.You can also help out your students by reviewing your work and doing your best to improve your writing skills and ability. If you are not confident in your ability to write a strong paper, then maybe you can refer to the assistance of an APA writing services.A professional writer can help you write an efficient and quality APA written paper. An APA writing service is only affordable if you avail of the services.APA writing services can also help you to write an APA paper. When you use their services, you can not only get the assistance of the expert writers but also have the tools which you can use to improve your writing skills.

Importance of Statistics in Business Free Essays

The Institute of Chartered Accountants of Pakistan Auditing Intermediate Examination Autumn 2012 Module D Q. 1 5 September 2012 100 marks – 3 hours Additional reading time – 15 minutes Shahrukh and Company, Chartered Accountants, have conducted the statutory audit of the financial statements of Karim Limited, a listed company, for the year ended 30 June 2012 under the Companies Ordinance, 1984. The job incharge has drafted the following audit report: Auditors’ Report to the Members We have audited the annexed balance sheet of Karim Limited (the Company) as at 30 June 2012, and the related Income and Expenditure Account, Statement of Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity together with the notes forming part thereof, for the year then ended and we state that we have obtained all the information and explanations which were necessary for the purposes of our audit. We will write a custom essay sample on Importance of Statistics in Business or any similar topic only for you Order Now It is the responsibility of the company’s management to establish and maintain a system of internal control and prepare and present the above said statements in conformity with the approved auditing standards and the requirements of the fourth schedule to the Companies Ordinance, 1984. Our responsibility is to audit these statements. We conducted our audit in accordance with the auditing standards as applicable in Pakistan. These standards require that we plan and perform the audit to obtain reasonable and limited assurance about whether the above statements are free of any misstatement. An audit includes examining evidence supporting the amounts and disclosures in the above said statements. An audit also includes assessing the accounting policies and significant estimates made by management, as well as, evaluating the overall presentation of the above said statements. We believe that our audit provides a reasonable basis for our opinion and, after due verification, we report that: (a) in our opinion, proper books of accounts have been kept by the company. (b) in our opinion: (i) the balance sheet and profit and loss account together with the notes thereon have been drawn up in conformity with the Companies Ordinance 1984, and are in agreement with the books of account and are further in accordance with accounting policies consistently applied; (ii) the expenditure incurred during the year was in ccordance with the objects of the Company; and (iii) the business conducted, investments made and the expenditure incurred during the year were for the purpose of the Company’s business; (c) in our opinion and to the best of our information and according to the explanations given to us, the balance sheet, profit and loss account, statement of comprehensive income, cash flow statement and statement of changes in equity together with the notes forming part thereof, conform with the approved accounting standards as applicable in Pakistan and give the information required by the Companies Ordinance, 1984, in the manner so required and respectively give a true and fair view of the state of the Company’s affairs as at 30 June 2012; and (d) in our opinion, no zakat was deductible at source under the Zakat and Ushr Ordinance, 1980. Chartered Accountants Date: 01 September 2012 Required: Identify the errors in the above report vis-a-vis a standard statutory audit report. (Note: You are not required to redraft the report. ) (12 marks) Auditing Page 2 of 3 Q. 2 As the engagement partner, you have reviewed the audit working papers of Samarkand Limited (SL). The audit team has highlighted the following matters in the working papers. (a) Twenty percent of the company’s recorded turnover (revenue) comprises of cash sales. Proper records of cash sales have not been maintained. Consequently, the audit team was unable to design audit procedures to verify the cash sales. During the current year, the company changed the method of charging depreciation on its fixed assets from the straight line to the diminishing balance method. However, all the required disclosures have been included in the notes to the financial statements. The previous year’s financial statements were audited by another firm of chartered accountants which has issued an un-modified opinion on those financial statements. (b) (c) Required: Discuss the impact of each of the above matters on your audit report. (10 marks) Q. 3 You are currently in the planning phase of the audit of Mineral Water Limited (MWL) for the year ended 30 June 2012. The following information is available to you: Customer Segment Super markets Wholesalers Retailers Five star hotels No. of Customers 12 65 553 7 Balance 10 10-20 21-30 31-90 gt; 90 outstanding days days days days days †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Rs. in thousand†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 20,014 8,125 5,053 6,396 311 129 14,910 5,078 6,019 3,150 454 209 4,743 1,756 1,798 724 278 187 7,694 2,805 2,793 1,784 201 111 47,361 17,764 15,663 12,054 1,244 636 50% provision for doubtful debts has been made by MWL against balances outstanding for more than 30 days whereas the balances outstanding for more than 90 days have been fully provided. Required: (a) Indicate what would be the basis for selecting debtors for circularising positive and negative requests for confirmations. 06 mark) (b) Briefly explain as to how would you deal with a situation where a debtor confirms a balance which is different from the amount appear ing in the confirmation request. (08 mark) Q. 4 (a) Classification of certain items reported in the financial statements is based on the management’s intentions. In such a situation the auditor has to rely on management representations. Required: List the factors that the auditor should consider in evaluating the management’s intentions with regard to their future course of action, as stated in their written representations. (04 mark) (b) Briefly discuss how the auditor would deal with a situation where he is in doubt regarding the reliability of the written representations provided by the management of the company. (05 mark) Q. 5 List the substantive procedures that may be performed by an auditor to verify the following: (a) (b) (c) Bank reconciliation statements Payroll Raw material purchases (06 marks) (08 marks) (06 marks) Auditing Page 3 of 3 Q. 6 List the audit procedures that may be performed by the auditor in order to ensure that all events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements are identified and appropriately reflected in the financial statements. (10 marks) Q. 7 Discuss the categories of threats that may be involved in each of the following independent situations and advise the partners of the concerned firm with regard to the possible course of action that may be followed, in each case. a) Burewala Bank Limited (BBL) is a listed audit client of Umer and Company, Chartered Accountants (UCC). BBL has granted a house loan of Rs. 5 million to a partner in UCC. (04 marks) Kamal was the audit manager during the last year’s annual audit of Faisalabad Textile Mills Limited (FTML). He has joined FTML as their Manager Finance, prior to the commencement of the current year’s audit. (08 marks) (b) Q. 8 Comment on each of the following independent situations with reference to the applicable rules and regulations. (a) Zaman is a partner in a firm of Chartered Accountants and holds 5,000 shares in Mardan Limited (ML). His firm has received an offer for appointment as auditors of Khanewal Limited (KL). ML and KL are subsidiaries of Dera Khan Limited (DKL). (03 marks) Bilal and Company has received an offer for appointment as auditors of IJK Limited. The total paid up capital of the company is Rs. 990 million whereas its ordinary share capital is Rs. 130 million. Faryal, the wife of a partner in Bilal and Company, is a director in LMN Limited which holds 50 million non-voting preference shares and 2 million ordinary shares in IJK Limited. Faryal also holds 10,000 shares in LMN Limited. The par value of both types of shares is Rs. 10 each. (04 marks) (b) Q. 9 List the important matters that are required to be included in an audit engagement letter. (06 marks) (THE END) How to cite Importance of Statistics in Business, Papers

It - Competitive Advantage Essays - Management, Information Systems

It - Competitive Advantage Staying Ahead of the Competition In todays society organizations are forced to be competitive, it is becoming imperative that companies be equipped to integrate and assimilate information technology in ways that would encourage such competitiveness. With increasing competition organizations need to strive to increase the value of money and reduce costs. Now and in the future IT expenses, given its increasing roles, will assure greater significance. Thereof, it is critical that Information Systems are used effectively to increase production and stay ahead of the competition. The ability to predict future trends in the environment, in terms of technological changes, market characteristics, and in the competition, etc is crucial to an organizations future growth and success. Improving and facilitating communications with customers and suppliers also helps a company to manage the competition. . In order to do this, an organization must move towards business network designs. This form of technology is one of the most important functions of Information Systems, because it brings a company's customers and suppliers under an information umbrella, through what are referred to as Strategic Information Systems. For instance, the creation of an electronic linkage between the U.S. Internal Revenue Service and tax preparation organizations. The linkage was created to enable the electronic filing of individual income tax returns, prepared by those firms. Scott Morton summarizes it best, in his book The Corporation of the 1990s by saying, It is merely an enabler that o ffers an organization the opportunity to vigorously invest in added innovations if it wishes to stay ahead of its competitors (15). All levels of an organization must function at a consistent and above average level, to help ensure its success. However, Information Technology has a unique impact on the competitive climate and on the degree of interrelatedness of products and services with rivals. This can lead to unusual degrees of simultaneous competition and collaboration between companies. Therefore, it is again reiterated that a company must understand that the changed nature of ones competitive climate is important in an era of growing IT pervasiveness. In addition, the last decade has ultimately shown that as traditional economic competitors actions change, or as the economic and functionality of Information Technology change, the position of an organization relative to competitive companies will also change. In both instances there is no technical or economic reason that can allow one company to ream the excess benefits from the use of IT for any extended length of time. Furthermore, competitive and technological forces simply do not seen to permit any one organization to enjoy a sustainable competitive advantage just from its use of Information Technology. However, it has been possible for an organization, over the last decade to capture many competitive benefits and advantages. Thus, the benefits do not flow from the mere use of IT but occur from the human, organizational and system innovations that are all a part of the companies structure. Scott Morton states that, IT is merely an enabler that offers an organization the opportunity to vigorously invest in added innovations if it wishes to stay ahead of its competitors. Development and Clarifications of Needs In the IT era rapid change and intense competition upper management needs to make crucial, as well as quality decisions more frequently. This also is key not only to the success of an organization but its survival as well. In order to make quality decisions an organization must develop a game plan and clarify their needs. In order for an organization to implement a new form of information technology upper management must be able to assess the companys needs. Organizations do this by analyzing past performance and expected future trends, so that a future direction can be planned. Once these characteristics and many others are assessed then a company can develop a plan on how to increase the efficiency of there IS systems, to achieve and even surpass their goals. In addition, one goal that all organizations share is that they strive to continuously improve the quality of their products or services. Therefore, any Information Systems that are introduced into an organization must be able to enhance these objectives, directly or indirectly. Also, many factors must be considered for an organization to accurately clarify

Free Essays on Sea Turtles

Sea turtles are generally solitary creatures that remain submerged for much of the time they are at sea. There are five species of sea turtles. They live in shallow, warm, coastal waters. They formation of forelegs that are shaped like paddles makes them excellent swimmers but slow walkers. They are large animals that live 15 to 30 years. The Leatherback is the largest turtle that averages 90 kg. There were some recorded up to 550 kg. The so called green turtles feed on sea grass but others eat invertebrates including jellyfish. When it is not nesting season, sea turtles may migrate hundreds or even thousands of miles. The evidence suggests that their navigation works by sensing wave motions of the earth’s magnetic field. Sea turtles can sleep at the surface while in deep water or on the bottom wedged under rocks in near-shore waters. Green turtles have been seen sleeping under ledges in reefs and rocks. The mating for most sea turtles are believed to occur during a limited "r eceptive" period prior to the female's first nesting emergence. Afterwards, only females come ashore to nest. It was proven with DNA that females return to the beaches where they were born to lay their own eggs. Males almost never return to land once they leave the sand of their natal beach. Copulation can take place either on the surface or under water. Sometimes several males will compete for females and may even fight each other. Females may mate with several males just prior to nesting season and store the sperm for several months. When she finally lays her eggs, they will have been fertilized by a variety of males. This behavior may help keep genetic diversity high in the population. They can lay up to 100 eggs at a time in sand above the high tide lines. The eggs are always in danger of being eaten by dogs, crabs or other animals. After laying the eggs, the female returns to the coastal shallow water. After about 60 days of incubation, the hatchlings move t... Free Essays on Sea Turtles Free Essays on Sea Turtles Sea turtles are generally solitary creatures that remain submerged for much of the time they are at sea. There are five species of sea turtles. They live in shallow, warm, coastal waters. They formation of forelegs that are shaped like paddles makes them excellent swimmers but slow walkers. They are large animals that live 15 to 30 years. The Leatherback is the largest turtle that averages 90 kg. There were some recorded up to 550 kg. The so called green turtles feed on sea grass but others eat invertebrates including jellyfish. When it is not nesting season, sea turtles may migrate hundreds or even thousands of miles. The evidence suggests that their navigation works by sensing wave motions of the earth’s magnetic field. Sea turtles can sleep at the surface while in deep water or on the bottom wedged under rocks in near-shore waters. Green turtles have been seen sleeping under ledges in reefs and rocks. The mating for most sea turtles are believed to occur during a limited "r eceptive" period prior to the female's first nesting emergence. Afterwards, only females come ashore to nest. It was proven with DNA that females return to the beaches where they were born to lay their own eggs. Males almost never return to land once they leave the sand of their natal beach. Copulation can take place either on the surface or under water. Sometimes several males will compete for females and may even fight each other. Females may mate with several males just prior to nesting season and store the sperm for several months. When she finally lays her eggs, they will have been fertilized by a variety of males. This behavior may help keep genetic diversity high in the population. They can lay up to 100 eggs at a time in sand above the high tide lines. The eggs are always in danger of being eaten by dogs, crabs or other animals. After laying the eggs, the female returns to the coastal shallow water. After about 60 days of incubation, the hatchlings move t...

Use of Estar and Ser with Adjectives of Marital Status

Use of Estar and Ser with Adjectives of Marital Status If you are learning to speak Spanish, you may be wondering which word describing martial status is correct - soy casada or estoy casada? The quick answer is that theyre both correct! With adjectives of marital status - ones other than casado (married) include soltero (single), divorciado (divorced) and viudo (widowed), along with their feminine equivalents - estar and ser are more or less interchangeable. Difference Between Ser and Ester Although the differences between ser and estar are usually distinct, that just doesnt seem to be so with the adjectives of marital status, where youll often hear the two verbs used with little difference in meaning. In some areas, however, one or the other may be preferred, and estar probably has an edge in everyday speech, at least with casado. Even so, use of estar can suggest (but doesnt always) there has been a change in marital status. Thus, you might ask a new acquaintance  ¿es usted casado? if you see his marital status as part of his identity. But you might ask a friend you havent seen for a while  ¿ests casado? as a way of asking, Have you become married since I saw you last? or Are you still married? Similarities With Other Spanish Adjectives The same is true with very few adjectives, such as gordo (fat) and delgado (thin), that describe personal characteristics. Both es gordo and est gordo can be used to say he is fat, for example. The latter often suggests that there has been a change, while the former may suggest merely a description of the way a person is. So the choice of verb can suggest an attitude - estar may suggest a state of being at the moment, while ser may suggest an inherent characteristic. In fact, that is the safest way to make your verb choice, and estar must be used where indeed there has been a change. But in everyday descriptions, the distinction of meaning isnt always a sharply clear one.

African American Family & Resistance Essay Example | Topics and Well Written Essays - 500 words

African American Family & Resistance - Essay Example In the late eighteenth century, Methodists formulated strong rules against slavery, claiming it to be contrary to the laws of God, and also threatening to excommunicate all slaveholders who did not free their slaves. However, it was not until the rebellion of Nat Turner in 1831 that the white slave owners truly became afraid for their lives. With the view of preserving their lives and their way of life, the southern slave owners got laws passed restricting the rights of the slaves to hold meetings, whether religious or otherwise, and even to read or write. They feared that once the slaves were allowed to do all this on their own, they would no longer be able to be controlled by the slave owners. The reasons behind the slave owners wish for control over the religious schooling of their slaves was not only that by this method they could ensure that the slaves learned to turn the proverbial other cheek, as Christianity preached, but also that this was the only way to ensure that the slaves did not read the bible on their own and got their own message from it, like that of the Exodus. By ensuring that the religious teaching remained in the hands of the whites, the slave owners ensured that only the message they wanted to send across would reach the slaves. One can say that it was their way of portraying Christianity in a light they wished to make the slaves docile and subservient. A lot of this teaching was designed to prevent the slaves from mounting any insurrection and to ensure there were no rebellious thoughts fostering in the minds of the slaves due to a free reading of the Bible by the slaves themselves. In a way Christianity does not deal directly with the prohibition of slavery, there is no verse that specifically denounces it, however, there are chapters in the Bible, especially the Old Testament, that lay bare the fact that whenever there is oppression, God leads the oppressed to safety and

Operations management Essay Example | Topics and Well Written Essays - 1000 words

Operations management - Essay Example Ford has a number of global brands coming under its range including Mercury, Jaguar, Aston Martin, Land Rover and many others as well. Chevrolet is a brand of motor vehicles whose parent organization is General Motors. At times Chevrolet is also known as â€Å"Chevy†. The brand has vehicles ranging from compact cars to large SUVs. There is a lot of product restructuring that has been going on in the Chevrolet brand, where we can find that sedans are being launched as well as more new designs and models are also in the pipeline. As far as Ford Motor Company is concerned, we find that recently there has been a high level directive which has cut down 30,000 jobs within different divisions so as to ensure that the company maintains its economic well being, no matter how trying and rigid the circumstances become at some point in the future. The proactive approach is thus pretty much visible from the whole perspective of cutting down on the job scene. Ford relies on its economic uplift and boom upon the different market forces that are in action. But this does not mean that Ford relies on this activity in entirety and forgets the other forces that are also within the relevant equation. Having more emphasis on the economic market forces means that the decline within the fiscal ranks would surely hit Ford like anything and happens all of a sudden rather than a gradual fall as is predicted in the wake of those very decisions, if adopted in the first place. The two thirds of Ford’s workers are the clear manif estations in the line of the law of one price being rampant in different labor markets spread all over the globe. With the advent of time and as Thomas Friedman has put it, we find out that the world has indeed become flatter since market barriers are starting to vanish with the passage of time which would at the end mean that we start living in a flat world to say as a matter of fact. On the restructuring tilt, we see that Ford’s economic strategy is one