The CPAs in the Accounting Profession Research Proposal

The CPAs in the Accounting Profession - Research Proposal Example In smaller organizations, there is less specialization and more combining of responsibility for the various accounting functions. Larger business enterprise typically employs internal auditors who review the work done by accountants and others within the enterprise and report their findings to management. In addition to auditing financial reports generated by the accounting system, they review the operational policies of the company and make recommendations for improving efficiency and effectiveness. Although internal auditors are employees of the enterprise, they must be independent with respect to the employees whose work they review. Some accountant known as Certified Public Accountants or simply known as CPAs, do not work for a single business enterprise. Rather, they provide a variety of services for many different individuals and business clients, which is categorized as external financial reporting.Certified Public Accountants perform public accounting and independent auditing . CPAs practice either individually or in firms. Due to the important of personal liability for professional conduct, public accounting firms are generally organized as professional corporations. These corporations provide many of the benefits of the corporate structure, but retain personal liability for the professionals involved. Almost all big and publicly held corporations are audited by a few large CPA firms; and numerous small businesses and non-public entities are serviced by regional and local CPA firms, including a large number of sole practitioners. In these firms, the role of auditing is often less important than the areas of tax reporting and planning and systems consulting. A CPA in a smaller firm is expected to be something of an accounting generalist, as opposed to the more specialized positions of CPAs in large regional and national firms. With respect to external financial reporting, the most important service provided by the CPAs is the independent audit of financial statements. As independent auditors, Certified Public Accountants play a critical role in the reporting of financial information to external users who make their decisions concerning their relationship to the enterprise, such as: creditors and potential creditors, investors and potential investors, financial analysts, government agencies, and other interested parties. In performing an independent audit, the CPAs responsibility is to examine the financial statements to be furnished to external users and to express an opinion as to the fairness of the statements in adhering to the generally accepted accounting principles (Nikolai and Bazely, p.10). The auditor's opinion is communicated in a report that accompanies the financial statements. The opinion is based on evidence gathered by the auditor from the detailed records and documents maintained by the com pany and from a review of the controls over the accounting system. The need for independent audits resulted from the emergence of the corporate form of business and the resulting separation of ownership and management. A significant proportion of the productive activity in the United States is conducted by publicly held corporations; that is, by corporations whose securities are sold to the general public. The stockholders who own the corporations are primarily investors and are generally not involved in the operations of the business. These investor-owners rely on management to operate the business and report periodically on the performance and financial

Intercultural Communication paper Essay Example | Topics and Well Written Essays - 750 words

Intercultural Communication paper - Essay Example When Bill uses the term "dear", he is not consciously being condescending, yet Margaret interprets it to have that meaning. Helen, older and more familiar with Bill's style easily accepts the term as a term of gender endearment. This example illustrates how communication changes over time and through generations because of the way we view our culture. In the case study, Helen was an effective communicator. As the receiver of Bill's messages she was able to interpret them and act on them accordingly. She was acting within her cultural context. Margaret was also effective in her communication. Though she misunderstood Bill's intentions, she was able to place the communication in the current cultural context and was direct about her feelings in reference to it. Bill was the least effective communicator. He has assumed the role of dominance and not accounted for cultural change. When he requests a cup of coffee, he is transmitting a message and an image. To Margaret, this was the image of a waitress or a servant. His true intentions, to get a cup of coffee, were masked by his inability to communicate across the culture and understand the differences. The message he transmitted was not a request for coffee, but a statement of "I'm in charge". Men's dominant position in the workplace has been challenged in recent decades. The recent Time magazine article that listed only males as the ten most powerful people in America has been challenged (Samovar, Porter, and Stefani, 51). The request for a cup of coffee and the use of the word "secretary" carry cultural meaning and have been altered in recent years. Asking an administrative assistant to do your shopping places the female in a subservient, or traditional wife, role. This has encountered resistance in the last decade as women have struggled for equality in pay and position. This equality will also have to extend to our understanding on communication. Intercultural Communication is About Change and Challenge The world is a rapidly changing landscape due to globalization, communication, and transportation (Samovar, Porter, and Stefani, 3). The words we use and the images we project will be interpreted based on current cultural trends. World views on pollution will affect the ways in which other cultures view industrial expansion. Within our own culture, the rise in political power of ethnic and minority populations has made many words obsolete or derogatory. It requires constant learning to assure that our speech and the images we project will be received with the message we intended to send. Problems of Being an Effective Intercultural Communicator Communicating with a different culture requires a depth of understanding of the culture that goes beyond the simple history of the people. It requires an understanding of our, "... social relations, concepts of the universe, and views of suffering..." (Samovar, Porter, and Stefani, 16). To communicate effectively we need to understand the cultural values that the people are made of. It also requires an understanding and tolerance for the individual. These requirements mean that there will be no absolute method of communication. It is forever shifting and is tailored to each individual person and event. These make the task ever changing and challenging. Works Cited Samovar,

The Age of New Media Essay Example | Topics and Well Written Essays - 2500 words

The Age of New Media - Essay Example But, the flip side to all such developments is that the technology is also being used by some anti-social groups to carry out some destructive activities. For example, the terror network of groups like Al-Qaida etc. has been quite active in making use of networking, satellite communication etc. to shape up the nasty designs and thus causing tension in the society. Well, such groups have their own versions of truth, which they claim to be the motivation behind such acts. Therefore the governments of the world are supposed to come out with measures which can detect such designs and take corrective steps. The business world today has become quite competitive. With shrinking profit margins and high levels of competition, the corporate world has been trying to minimise the costs associated with the production and manufacturing of goods and services. Minimising the pilferage happens to be another key motive during the production and transportation of goods and services. Therefore the company management tries out ways and means to take effective control of such happenings and plan out strategies to counter them. Similarly, the retail industry is known to have a number of items on display in such a manner that customers can have a reassuring look at the items and if they feel convinced, they can purchase those products. But there are occasions when some unscrupulous elements try to lift the items without the knowledge of the sales person. To avoid such shop-lifting attempts, retail stores are supposed to put in place a mechanism so that they can keep an eye on suspicious elements. All such developments point out to one common phenomenon known as surveillance. If we take a look at the history of surveillance, the image of a burly spy in trench-coat standing on the roadside corner in the rain keeping an eye on the movement of the general public immediately comes to our mind. But the system of surveillance has graduated from this scenario and today the spy is not required to sweat out in the hot summer or drench himself in the rain, he can gather all the information on his desktop, laptop, palmtop, mobile or other handy gadgets, at the press of a button, thanks to the information gathering network. Though the modus operandi defers depending upon the importance and strategic nature of the surveillance, but one factor common in all such acts is the monitoring of our actions in different measure. While on the one hand we have biometrics machines on airports, railway stations, bus station, important offices etc. the RF tagging is used to keep an eye on goods as well as the movement of the workforce at many companies. A report brought out by the surveillance society in the year 2006 pointed out that the heightened concerns in view of the levels of intrusion in citizen's lives2. There are of course the incidents like the 9/11 attacks, the London bombing, the Mumbai shootout, the Pakistani bomb blasts, the Afghanistan war etc. which require intelligence inputs so that the terror elements are not in a position to work out similar incidents, but at

Business Plan for Sneaker Store Thesis Example | Topics and Well Written Essays - 7000 words

Business Plan for Sneaker Store - Thesis Example The business will have its headquarters in Boston with the aim of serving target market in the United States to find less costly and quality sneakers. All products offered by Nike, Adidas and some Chinese brands will be offered by KicksFly Corporation but a different platform will be utilized, i.e. the product will be offered to the customers via stores and online portal. For this reason, this business is developed which entails core activities of the business and certain proposed strategies that will help the business to grow its sales revenues. Kicksfly Corporation is a shoe business that ensures delivery of 100% authentic athletic and casual wear shoes. The business will have its headquarters in Boston with the aim of serving target market in the United States to find less costly and quality sneakers. All products offered by Nike, Adidas and some Chinese brands will be offered by KicksFly Corporation but a different platform will be utilized, i.e. the product will be offered to the customers via stores and online portal. KicksFly Corporation’s products came from top of the line suppliers across the globe, in order to serve a diverse customer base. Our target consumers are youngsters and health conscious adults with upper middle to the upper end incomes of United States of America. The competitive edge that KicksFly Corporation will be having in the target marketplace is that its products are made from authentic raw material that does not cause discomfort to the customers. In addition to this, the retailing method to be implemented by KicksFly Corporation will be a whole new experience for the target consumers. Stating these perceived advantages, KicksFly Corporation expects that the marketing and business level strategies of the business will help it to attract the targeted consumers who need comfortable sportswear and casual sneakers. Since the retailing method adopted by KicksFly

The Age of New Media Essay Example | Topics and Well Written Essays - 2500 words

The Age of New Media - Essay Example But, the flip side to all such developments is that the technology is also being used by some anti-social groups to carry out some destructive activities. For example, the terror network of groups like Al-Qaida etc. has been quite active in making use of networking, satellite communication etc. to shape up the nasty designs and thus causing tension in the society. Well, such groups have their own versions of truth, which they claim to be the motivation behind such acts. Therefore the governments of the world are supposed to come out with measures which can detect such designs and take corrective steps. The business world today has become quite competitive. With shrinking profit margins and high levels of competition, the corporate world has been trying to minimise the costs associated with the production and manufacturing of goods and services. Minimising the pilferage happens to be another key motive during the production and transportation of goods and services. Therefore the company management tries out ways and means to take effective control of such happenings and plan out strategies to counter them. Similarly, the retail industry is known to have a number of items on display in such a manner that customers can have a reassuring look at the items and if they feel convinced, they can purchase those products. But there are occasions when some unscrupulous elements try to lift the items without the knowledge of the sales person. To avoid such shop-lifting attempts, retail stores are supposed to put in place a mechanism so that they can keep an eye on suspicious elements. All such developments point out to one common phenomenon known as surveillance. If we take a look at the history of surveillance, the image of a burly spy in trench-coat standing on the roadside corner in the rain keeping an eye on the movement of the general public immediately comes to our mind. But the system of surveillance has graduated from this scenario and today the spy is not required to sweat out in the hot summer or drench himself in the rain, he can gather all the information on his desktop, laptop, palmtop, mobile or other handy gadgets, at the press of a button, thanks to the information gathering network. Though the modus operandi defers depending upon the importance and strategic nature of the surveillance, but one factor common in all such acts is the monitoring of our actions in different measure. While on the one hand we have biometrics machines on airports, railway stations, bus station, important offices etc. the RF tagging is used to keep an eye on goods as well as the movement of the workforce at many companies. A report brought out by the surveillance society in the year 2006 pointed out that the heightened concerns in view of the levels of intrusion in citizen's lives2. There are of course the incidents like the 9/11 attacks, the London bombing, the Mumbai shootout, the Pakistani bomb blasts, the Afghanistan war etc. which require intelligence inputs so that the terror elements are not in a position to work out similar incidents, but at

Implanting Artificial Limb in the Body Term Paper

Implanting Artificial Limb in the Body - Term Paper Example As healing occurs, the skin produces a pocket that gathers dirt which increases the probability of infection. Scientists are developing methods to help make better connections between metal, bone, and flesh to reduce the risk of infection. They contend that an implant where bone-metal fusion has occurred prevents bacteria infecting the bone. As such, they concentrate on helping skin to form a firm closure about the embedded metal to reduce the risk of infection. They found deer antlers provided a clue about how to accomplish this. They do it by large pores in the bone just underneath the skin which helps the skin to stick. Scientists insert a similarly porous shim underneath the skin which helps the tissue to close. Ultimately, scientists are seeking a solution that will last about 70 years. Nevertheless, the technology is not allowed in the U.S. yet. American scientists are trying to get authorization from the U.S. Food and Drug Administration to transport this expertise home. Even with the risks involved, surgically implanted prosthetics that attach too bone are more effective solutions than traditional prosthetics which often cause too much discomfort to be completely practical. We often regard technology as the brain-child of science, and we assume that science juxtaposed to art. We do not think of its application like we think of performing arts or visual arts as creative, but in many ways, technology is an expression of human creativity. The process of scientific research, development, and implementation are profoundly creative by definition. Scientific research is creative in that it gleans applicable knowledge from nature. The act of filtering what is unimportant or insignificant out from what really matters in terms of knowledge is creative in that the resultant understanding is synthesized from what is known and unknown. It is the process of teasing out what we need from reality creating a new reality

Aboriginal People In Canadian History And Culture History Essay

Aboriginal People In Canadian History And Culture History Essay Canada has provided a home for settlers ever since the first inhabitants arrived on the continent. Each of these groups of settlers had contributed to the rise of the country in several ways. Among the many inhabitants throughout the history of Canada, Canadian Indians had one of the greatest influence on the countrys economy and provided a very rich cultural heritage. Many experts think that the first Indian settlers had migrated to Canada during the last Ice Age, leaving their previous homeland, Siberia. After the ice had melted, only people could cross to Canada through the Bering Strait, while land animals had to stay behind.  [1]  Therefore, Canadian Indians had to establish their villages and society without the help of the most common European domestic animals such as donkeys, horses or oxen. Despite the fact that their domestic animal resources were limited, early Canadian Indians were very successful farmers. During the period between 500 BC and 1000 AD, each of the numerous Indian tribes had their own developed culture, customs and beliefs. Their food sources varied according to the geographical features of their living areas. In the northern areas of the country, fishing and hunting were the most popular means of acquiring food. The tribes living there, for example the Inuits, hunted for whales, thus they introduced a sea-hunting culture to the area. Moreover, among the Inuits, there were several fishermen who fished for salmon in the cold rivers surrounding their villages. The weather around the Arctic was quite harsh, especially during winter when the seas froze and snow covered everything, which made it necessary for the Inuits to develop new objects, such as the dog sleds, or the snow houses  [2]  , which are in use even in present day. The arrival of the European conquerors brought a huge change into the lives of the native people of Canada. As the members of the First Nations were skilled hunters and fishermen, they had resources and useful goods to offer to the Europeans. Among these goods, the most important one was animal fur (first the fur of beavers). Europeans and the native people made contact with each other with the help of trading goods. Europeans traded metal tools (which were very much needed by the Indians) for highly expensive animal fur. The limited cultural background of the North American hunting peoples provided an insatiable demand for the products of the more elaborate cultural development of Europeans. The supply of European goods, the product of a more advanced and specialized technology, enabled the Indians to gain a livelihood more easily to obtain their supply of food, as in the case of moose, more quickly, and to hunt the beaver more effectively.  [3]   As a result, several trading posts had been set up, which later evolved into towns, thus helping the development of Canadian settlements. The most active fur trading tribes, such as the Algonquians and the Hurons had an enermous role in the establishment of the very first trading stations and colonies. They hunted for food which they provided for the colonists, even if they had to carry these goods several hundreds of kilometers to be able to sell them. With the help of these tribes, the French colonists managed to establish the colony of Quebec, the first colony of Canada, in 1608. If it had not been for the help of the Algonquian and the Huron tribes, the French may have not been able to hold their stand on the continent. Due to the fact that the aboriginal inhabitants of Canada had been living in the country for a long time, several geographical areas were named by them, and many of these names are still in use in the present day. Actually, the name Canada originates from an Iroquoian word that means village or settlement  [4]  , which was later adopted by French settlers like Jacques Cartier. Other provinces and territories whose official names are aboriginal in origin are Yukon, Saskatchewan, Manitoba, Ontario, Quebec and Nunavut.  [5]  Also, there are thousands of towns or cities with their names originating from aboroginal names, which indicates the huge impact of the aboriginal culture on present day Canada. The art of the indigenous people of Canada also largely contributed to the countrys cultural heritage. The most important art had been created before the European settlers arrived, and these artifacts have very unique characteristics. The most popular artifacts produced in that time were the totem poles, which had animals, such as eagles, bears, ravens or legendary creatures depicted on them. Many of the aboriginal people were skilled sculptors or painters, and after the Europeans arrival some of them started to make art for a commercial purpose. As a result, more and more aboriginal art had reached a wide variety of audience, and the Indian art became more and more popular. The culture of the aboriginal people had a huge effect on the contemporary theatre, too. Many stories featured in plays or dramas were based on aboriginal stories told by Indian storytellers. Each tribe had its own creation story or myth that was told orally to the members of the tribe for hundreds of years, and especially during ceremonial occasions. These stories preserved the spoken language of the tribes, and added them to the cultural heritage of Canada. Today, there are several languages still spoken by indigenous people, and the most widespread ones include Anishinaabe and Cree, with several hundred thousand speakers; also Inuktitut, Nunavut, Nunavik, Nunatsiavut, and Mikmaq.  [6]   One of the most important contribution of the native people to the economy of Canada was the use of the canoe throughout the trading period of the 17th and 18th century. As the European colonists could not navigate the area, they often hired aboriginal guides to help them find their way, and to mediate between trading tribes. The canoe (usually made from birch bark) was the fastest means of transport through the rivers of the country, and due to its design and structure, it could carry a huge amount of goods, such as fur, food, or the metal and iron tools that the native people were given in return. There had been several examples of a single native person carrying goods on his canoe from the eastern part of the country to the west. This journey consisted of several thousand kilometers, and the importance of keeping the trade routes active was recognised both by the colonists and the Indians. The native people of Canada contributed to the military successes first against the British, then later against the United States. During the war between the French colonists and the British, the Iroquis had trained the French soldiers in guerilla warfare, which was a great advantage. New France (the French colony in Canada) also had allies among the Algonquians, and they proved to be a great asset. The French had very close trading (hence military) ties with the Abenakis from Maine, many of whom had sought refuge in Canada and with the Micmacs and Malecites in the Maritimes. France also had loose alliances with the Great Lakes Algonquians: the Ojibwa, Ottawa, Potawatomi, Miami, and Illionis. Moreover, the Canadian fur traders and fort commanders, unlike the land-hungry English settlers, cultivated a friendship of the Algonquians by giving the Indians gifts and presents.  [7]   One of the most important Indian war heros was named Tecumseh, leader of the Shawnee tribe, and a large contributor to the success of the war against the Americans. He was later considered a folk legend, and many Canadians remember him as a hero for the defense he did to their country, even today. Apart from cultural and military contributions, the aboriginal people in Canada invented several of the now everyday items and activities, such as maple syrup, tug of war, lacrosse, the toboggan, snowshoes. Lacrosse is now a very popular sport in Canada, while maple syrup is considered one of Canadas national products. The aboriginal people showed the settlers how to make maple syrup, or itsinzibuckwud, as the Alqonquians called it, which meant drawn from wood. In the early days of colonization, it was the Natives who showed French settlers how to tap the trunk of a tree at the outset of spring, harvest the sap and boil it to evaporate some of the water. This custom quickly became an integral part of colony life and during the 17th and 18th centuries, syrup was a major source of high quality pure sugar. Later, however, they would learn to bore holes in the trees and hang their buckets on home-made spouts.  [8]   In modern day Canada, Quebec produces the largest amount of maple syrup in the world, followed by the United States. In conclusion, the native peoples contribution to the economy and cultural heritage of Canada is very important. Not only did the aboriginals made it possible for the European settlers to establish a country in the continent, but they also introduced them to the typical food and tools of the native people, which made the life of the settlers easier. With the help of fur trade, the early Canadian economy was flourishing, and the alliances between the European settlers and the Indians helped Canada obtaining its independence.