Thursday, January 30, 2020

High School Essay Example for Free

High School Essay My freshman year of high school was scary. Two rival middles schools coming together to make one freshman class did not seem like the best idea, the classes were harder, and the stress levels were higher. In eighth grade I was so excited to be in high school, but once I got there I could not wait for that year to be over. Then I realized I still had three more long school years ahead of me. Dont get me wrong, I had plenty of fun times freshman year. I met so many new people and made a lot of new friends. The majority of my friends then are still my friends now. But I was ready to grow up. I think every teenager thinks like this at one point or throughout every year of high school. Most teenagers are ready to move from home and start a new and more independent life in college during most years of high school. I know that I thought this way for quite sometime. I thought that life in college would be a million times more eventful than life in high school. Sophomore and junior year were also similar to freshman year. Friendships became stronger, classes were continuing to get more difficult, and even though I involved myself more in extracurricular activities, I was ready to get out of town and start college more than ever. I had picked out my dream school and already had so many plans for my freshman year of college. But instead of time speeding up like I wished it would, it felt like it was slowing down. Summer going into senior year I began getting bored with the town and I felt like I was always saying there is nothing to do here. I thought I needed more adventure and was becoming tired of just going through the motions. Although I felt like that then, a few weeks into senior year my mindset had completely changed. Even though senior year has been the toughest year yet, my class has created a culture. There is so many things that define us as a class and set us apart from everyone else. From traditions started at football games, to the things that we do as a group, we have created our own culture and identity. I have realized that even though I have wanted the past three years to fly by, all I want is for this year to slow down. My friends and I have all created extremely close bonds and we have become almost like a family. I feel like throughout the past three years I have taken a lot of things for granted and have not really appreciated all the memories I have had that came from good experiences. I have learned not to take any special moments for granted because I could look back on these days and remember all of the good times and how much I enjoyed my senior year. At times I regret wanting to grow up so fast because I know now that these are some of the best times of my life and I wish I would have appreciated them before. Although I do regret that, Im thankful I get to spend this year with every single one of my closest friends. I still have a long time to make memories, but as the saying goes, time flies when youre having fun.

Wednesday, January 22, 2020

Comparisons of Helen Maria Williams A Tour in Switzerland and Lady Mor

Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Morgan's Italy Works Cited Missing Both Helen Maria Williams and Lady Morgan are important representatives of the genre of Romantic travel literature. These two accounts were published more than twenty years apart, and while they regard different countries, thematic and stylistic parallels and contrasts can, not surprisingly, be established between the two works. Social and cultural commentary, as well political and historical criticism, are prominent in these two accounts. Another point of comparison is the theme of the relation of man with nature. Williams' style leans toward the sentimental tradition in travel writing; it is personalized and her perceptions tend to be mediated through the emotions. Lady Morgan's descriptions rely more on intellectual rather than emotional elements, and are often polemical, while also remaining self-consciously subjective. Both writers register powerful emotion at seeing the Alps for the first time. Both also make an effort to give this important moment a particular context. Williams stresses the subjective, that is, the importance of the Alps in her own personal 'narrative,' and in this way contextualizes for the reader the emotional rapture, or 'transport,' which she relates to us of the moment of the first view: "It was not without the most powerful emotion that, for the first time, I cast my eyes on that solemn, that majestic vision, the Alps! - how often had the idea of those stupendous mountains filled my heart with enthusiastic awe! - so long, so eagerly, had I desired to contemplate that scene of wonders, that I was unable to trace when first the wish was awakened in my bosom - it seemed from childhood to have m... ...commodiousness of the private houses is, that the ancients, like the modern population of Rome and Naples, lived more abroad than in the house" (292). The painting on the facades of the palaces of Genoa are not described in visual detail, which may have been one approach, but instead prompt an argument about the institutes of art and the nature of public demand (306). A visit to the Museo Capitolino in Rome breeds the remark that "plunder was ever the principle of the Romans" (115). She solidifies the Coliseum in the reader's memory as "the last and noblest monument of Roman grandeur, and Roman crime" (125). A memorable representation of Naples, encountered as her first view of the city from some distance, is Morgan's imaginative construct of it as "some fabled city of the east, the dream of Arabian poets" (278). In this way her Italy is very much a mediated Italy. Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Mor Comparisons of Helen Maria Williams' A Tour in Switzerland and Lady Morgan's Italy Works Cited Missing Both Helen Maria Williams and Lady Morgan are important representatives of the genre of Romantic travel literature. These two accounts were published more than twenty years apart, and while they regard different countries, thematic and stylistic parallels and contrasts can, not surprisingly, be established between the two works. Social and cultural commentary, as well political and historical criticism, are prominent in these two accounts. Another point of comparison is the theme of the relation of man with nature. Williams' style leans toward the sentimental tradition in travel writing; it is personalized and her perceptions tend to be mediated through the emotions. Lady Morgan's descriptions rely more on intellectual rather than emotional elements, and are often polemical, while also remaining self-consciously subjective. Both writers register powerful emotion at seeing the Alps for the first time. Both also make an effort to give this important moment a particular context. Williams stresses the subjective, that is, the importance of the Alps in her own personal 'narrative,' and in this way contextualizes for the reader the emotional rapture, or 'transport,' which she relates to us of the moment of the first view: "It was not without the most powerful emotion that, for the first time, I cast my eyes on that solemn, that majestic vision, the Alps! - how often had the idea of those stupendous mountains filled my heart with enthusiastic awe! - so long, so eagerly, had I desired to contemplate that scene of wonders, that I was unable to trace when first the wish was awakened in my bosom - it seemed from childhood to have m... ...commodiousness of the private houses is, that the ancients, like the modern population of Rome and Naples, lived more abroad than in the house" (292). The painting on the facades of the palaces of Genoa are not described in visual detail, which may have been one approach, but instead prompt an argument about the institutes of art and the nature of public demand (306). A visit to the Museo Capitolino in Rome breeds the remark that "plunder was ever the principle of the Romans" (115). She solidifies the Coliseum in the reader's memory as "the last and noblest monument of Roman grandeur, and Roman crime" (125). A memorable representation of Naples, encountered as her first view of the city from some distance, is Morgan's imaginative construct of it as "some fabled city of the east, the dream of Arabian poets" (278). In this way her Italy is very much a mediated Italy.

Tuesday, January 14, 2020

World Com Case

WorldCom: internal audit lessons to be learnt On June 9 2003, the U. S. Bankruptcy Court of New York issued a report on the WorldCom accounting fraud that expands on the court's earlier findings of mismanagement, lack of corporate governance, and concern regarding the integrity of the company's accounting and financial reporting functions. Supervised by former U. S. Attorney General Richard Thornburgh, the study was commissioned by the court to investigate allegations including fraud, mismanagement, and irregularities within the company.One section of the more than 200-page report, â€Å"Accounting and Related Internal Controls,† details WorldCom's weaknesses in internal and external audit processes. It also expands on the failings within the internal audit reporting structure, where the tone at the top â€Å"fostered an environment to allow the fraud to go undetected. † The report cited a lack of independence in the company's internal audit reporting structure, which w as not challenged by the audit committee or external auditors.Observations on internal audit reporting and processes Internal auditing mission and scope According to Thornburgh's report, internal auditing was focused primarily on maximizing revenue, reducing costs, and improving efficiencies. The group performed audits and projects that would be seen as adding value to the company, rather than monitoring the adequacy of internal controls to reduce risk. It did not, for the most part, trace transactions to the general ledger or verify journal entries that supported financial accruals.Internal controls with an impact on accounting policies were not systematically evaluated or monitored by internal auditing, and findings were not communicated with the external auditors. Thornburgh's report noted that this was a serious weakness in the internal control evaluation process that was not questioned by the audit committee or external auditors. He indicated that internal auditing's narrow foc us may have contributed, in part, to the company's failure to detect some of the accounting improprieties.Management's influence over The internal audit department's mission and scope was not internal auditingtruly independent. In spite of the dual reporting line to the audit committee, the internal audit group reported and answered to senior management, including the chief financial officer and chief executive officer, who were both implicated in the fraud. Thornburgh indicated that the viability of the internal audit department was dependent on the â€Å"whim† of senior management.For years, internal audit leadership sought to gain company acceptance by focusing on value-added audits and projects rather than monitoring the sufficiency of internal controls. Management would assign special, non-audit projects using unscheduled resources, and the internal audit department did not meet its audit plan objectives, in part, because of the time and resources devoted to these projec ts. Lack of budgetary resources seriously Internal audit resources were insufficient in comparison to impacted the internal audit function peer companies.The audit committee failed to follow through on discussions with internal auditing about the adequacy of staff. WorldCom's internal audit department was half the size of internal audit departments in peer telecommunication companies, according to the 2002 Global Auditing Information Network study, conducted by The Institute of Internal Auditors. The Thornburgh report concluded that internal auditing's limited resources were inappropriate from an internal control perspective, given the international breadth and scope of the company's operations and challenges.Lack of substantive interaction with After 1997, internal auditing had little interaction with the external auditors company's external auditors, other than at quarterly audit committee meetings where both gave presentations. The external auditors did not receive internal audit reports and did not rely on internal audit work in their audits. Even though internal auditing identified internal control weaknesses in its final reports, there was no coordination with the external auditors to ensure that those weaknesses were not material, because the external auditor would report no material weaknesses in its own audits.No one confirmed whether or not the internal and external auditors were communicating about such issues and analysing the materiality of the weaknesses identified by internal auditing. Deficiencies were noted in the annual The risk assessment used during the internal audit planning internal audit planning process process did not involve quantitative factors to measure risk with respect to internal control weaknesses or prior audit findings. The level of risk was determined by assessing whether or not the audit would add value, i. . , enhance revenue or detect significant cost savings. If an audit area's level of risk did not meet these criteria, the audit would be considered low risk and would not be performed. Deficiencies were noted in the Thornburgh was concerned by the influence of management internal audit process and on the conduct and scope of internal audits as well as the the completion of audit reportsfinal reports. From the inception of the internal audit department — in or about 1993 — until January 2002, nternal auditing did not have uniform internal procedures relating to the conduct of audits, preparation or retention of reports and associated work papers, compilation and dissemination of management's response to recommendations, conduct of follow-up audits, or steps to address repeated failure to take corrective action. Thornburgh found no explanation why uniform procedures were not developed prior to January 2002. In addition, he found unwarranted influence by management in the preparation of final audit reports and recommendations.He felt that the language of many audit reports appeared to b e negotiations between the internal auditors and management. In addition, management's responses were not always presented to the audit committee. The report did note that internal auditing appeared to have performed its responsibilities diligently, given its limited resources and management pressures. Most internal audit reports identified internal control weaknesses, and many highlighted weaknesses identified in prior audits that ere not corrected to the satisfaction of the internal audit department. Internal audit improvements The internal audit department made several changes to improve the internal audit function in the company since the 2002 financial restatement and the adoption of the Sarbanes-Oxley Act of 2002. Internal audit management: †¢Increased staff by adding 12–15 auditors who are licensed certified public accountants, and anticipates hiring approximately 10 additional auditors. Strengthened training by requiring each professional staff member to obtain 8 0 hours of continuing education annually. †¢Added financial audits to the audit schedule, in addition to operational audits. †¢Created an internal audit team to task with the external auditors in connection with financial audits, communication, and planning. †¢Strengthened the risk assessment methodology to include an evaluation of materiality, audit frequency, changes in internal controls, and concerns by management, the audit committee, and the external auditor.

Monday, January 6, 2020

Essay on Nike Case Study - 743 Words

1. A decision to retain an in-house arm of agency Weiden amp; Kennedy by Nike exemplify the concept of organizational design by allowing Nike use the agency’s creative designers to focus solely on Nike work, giving them un-parallel access to executives, researchers and anyone else who might provide Nike advertisers with their next inspiration for marketing greatness before listening to any other organization. Having the agency in the building is having them at their disposal at anytime they need them and also the agency will have to consider them first incase of any new ad or good idea discovered by the agency or when Nike needs to salvage a problem with the help of the agency. Thus, the agency at their finger-tips serves great advantages†¦show more content†¦Nike would have known the right factories to outsource to instead of using factories that fail to meet their standards. 3. Fig. 1 shows what Nike network structure looks like, Mark Parker (CEO) reports to the Board of Directors and in return almost every manager/worker reports directly to him when the need arises. Nike is a divisional company but retains some functional departments as well. The brands Nike sells comprise many of the divisions of the company. Apparel for Nike brand, Converse, and Jordan brands are examples of some divisions created around specific products. Functional departments such as Nike design and investor relations are also part of Nike’s organizational structure. Nike‘s vertical structure includes CEO Mark Parker and a board of directors chaired by co-founder Phil Knight. Although Nike has functional divisions and divisions based on specific products it is not a matrix organization. In a matrix organization, employees report to a functional and divisional manage. At Nike, employees report to the divisional manager and the president of each division reports directly to the CEO. 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