Why civil engineering Essay Example | Topics and Well Written Essays - 750 words

Why civil engineering - Essay Example Currently, I am also applying for a bachelor of Civil Engineering course in the UK which would provide me with more expertise and enable me to be a remarkable person in the field (Nesbit et al 7). Studying in the UK will also offer me the necessary exposure to mingle and share with students from across the world and learn new skills from them. I would develop a global perspective regarding building and construction before embarking on the pending family projects, which my father wants me to take over once he retires. Civil Engineering is a wide field. In my perspective, society cannot live without Civil Engineering because the complexity of design and management of the construction projects is not something everybody can do. This is evident from the complex and outstanding global infrastructures (Arumala 80). These include roads, airports and railways that make people’s life easier. People presently have realized the need of Civil Engineering because certain structures made by the non-experts have failed in the past, thus causing huge damage of life and property (Nesbit et al 13). I have witnessed this while helping my father in his office, as my father owns and manages diverse construction and building projects. This exposure has offered me vast experience, which I presently have before starting to pursue my bachelor’s degree. I am quite experienced in administering projects, which entails implementing adequate measures to ensure that the projects are completed within the deadline and adhere to the standards of quality established by the client (Arumala 81). Mainly, this by allocating the right and quality materials required for completion of each project as necessitated. However, this is a rigorous exercise, which entails vast knowledge, but under the surveillance of my father, I was able to administer each project

Going home Essay Example for Free

Going home Essay This is a first person narration of a soldier in Iraq who had been victim to an evening ambush by offensive troops. The narration begins with the soldier already in the infirmary, months after the ambush incident, nursing a fractured right foot. At about this time, word also came out that President Bush was going to withdraw five thousand plus men from Iraq so that they could be home for the holidays. The soldier hopes that he is part of the list of men who would be recalled. In the meantime, the soldier recounts the events that led to his current situation. The soldier reveals that many had died in the ambush and he was merely one of those who survived. The ambush took place while they were on their way to the North US Detachment. While recounting the story of how he had become a wounded US soldier, the narrator also offers insights into how war can be patriotic and how it can change the course of events for the world at large. The soldier also mentions in his reminiscing that they were not the true heroes of war, rather the true heroes were the families they left back home. The narrator dwells on this topic and comprehensively explains how the families back home should be the real heroes in a war and not the soldiers who are actually in the war. The soldier also offers insights into how gruesome a war can be and how wasteful it is when it comes to lives wasted; but despite his views on the war, the soldier remains steadfast in his beliefs and holds on to the thought of his family waiting back home. The narration ends with the soldier being called to the mess hall along with many others for the announcement of the list of recalled soldiers. Find out if he is one of those who will return home. (YOUR FULL NAME) (PROFESSOR’S NAME) (COURSE AND SUBJECT) (DATE OF SUBMISSION) GOING HOME – A SOLDIER’S STORY Christmas is fast approaching and I am hoping to have an early Christmas gift as President Bust announced last September that about 5,000 plus of us would be home for the Christmas holidays. This was part of the limited troop reduction that was to be implemented on US troops before the military surge in March next year. We are still waiting for the final list of soldiers who would be sent home and I am hoping that I would be in the list. I am useless here in the field anyway. I have been in the infirmary tent for the past three months because my right foot suffered segmented fractures after an ambush attack on our team while we were driving to the North detachment. We were fifteen in the truck. I was one of the lucky seven who came out of the attack alive. I was in the back of the truck and as usual, I felt like I had to watch my own back as well as I was watching the backs of the other soldiers who were with me in the truck. It was about eleven in the evening. We all had to travel in the cover of darkness to avoid being detected by hostile troops. From a distance, the sound of mortar seemed as natural as the crack of thunder on a balmy evening. A false, red sunrise could be seen from the horizon as flames from explosives incessantly lighted up the horizon. It was cold – in the desert, the temperatures are extreme. Daytime is extremely hot and the evening can be as cold as it is hot during the day. We were all in our camouflage uniforms, but these were only flimsy fabric – weak protection from possible bullets coming our way or even stray shrapnel from distant explosions. I feared for my life but also thought of the country, and the world, and what it would be like if the US did not launch an offensive against hostile troops here in Iraq. In my heart I could not understand why I had to go through such horror and put my life on the line for such a cause; but when I think of my young wife waiting for me back home, and my three month old daughter, I understand why I have to be here. The weapons of mass destruction that Iraq may be hiding from the world may be cause for the destruction not only of the US but also of the world as we know it and this alone told me that my being here was worth everything I had; but then again, I can never deny the fact that there could have been better days. About an hour into the trip, the truck grinded to a halt; a co-soldier who was seated beside the driver saw something through his night vision binoculars. A group of armed men were stationed about half a mile away and it seemed that they did not notice our approach because they were huddled together in a close circle seemingly having a drink. We did not find this cause for alarm because sporadically, throughout the road, were friendly troops from the other side who were securing travel routes for civilians. However, since we could not identify them from a distance, there was no choice but to be on guard and move forward until we were close enough to identify them. The driver had turned off the headlights and slowed down to a crawl to prepare for our approach. When we were just a few meters away, I heard one of the men stationed at the road cry out a piercing yell that to me sounded like a death sentence. At that very moment a volley of gunfire punctuated the distant explosions and we all lay flat on the floor of the truck. In what seemed like forever, the truck turned around and sped towards the other direction back to the camp. The gunfire continued and it was at this moment that I felt warm liquid seeping into the fabric of my uniform from the back. I turned around to see one of my co-soldiers slumped on my back with blood streaming from his neck. I quickly stood to check on the other men with me in the back of the truck. Four of them had been badly hit, two were unharmed, and seven of us suffered minor injuries. Mine was a gunshot wound that pierced my right ankle. Later, it turned out that the driver had been badly hit as well, so it was the other army officer with him in the front seat who was already driving the truck. We made camp about three hours after the incident. We had already been halfway through the six hour trip that was supposed to take us to the North detachment. We were all brought to the infirmary and the dead immediately interred into shiny black body bags that reflected the red glare that rose up from the distant horizon. The camp chaplain said a prayer over the dead and another officer bend down to take out their dog tags, they name patches, and some of their personal effects. I imagined how difficult this was for the officer. I imagined how it would have been had I been one of them. The following day two or three officers from the US Military back home would be at the porch of our house delivering the sad news to my wife and my daughter. I imagined how they would feel, and how much they would hate the state for sending me to war; but I was lucky to be alive, or not. Now, I had to deal with the gruesome images that I had witnessed. I had to spend my life thinking of what is and what could have been. I would probably be found gazing into the blackness for many solitary hours trying to find a decent and even logical reason for this manslaughter – but I was determined to go home in one piece, if not for my wife and daughter, at least for a country and a world that was waiting for a glimmer of hope that could come out of this bloodshed. Logically, bloodshed is bloodshed and nothing good could come out of war. It was always like choosing between two evils – the lives of hundreds of men and women in exchange for the peaceful future of my country and the world. The choice was always easy and I found it an honor to be fighting for this cause, albeit momentary periods of questioning and reasoning and questioning again. I felt that I was not a hero here; the real heroes are the families we have left behind; mothers, fathers, wives, husbands, daughters, and sons. They are the real heroes for having to deal with our absence and having to live their lives every day with the knowledge that we may not even return alive. They are the real heroes for having to lie to the innocent ones about fathers and mothers who were out there fighting for the country because this was the only way to ensure the future – of course, there are other ways, but when some other ways seem bleak and unfeasible, war is often the method of choice. These people are the real heroes not because they sacrificed anything but because they refuse to just fade into the sunset and let go of the prospects of peace and unity for the whole world. They are there back home not for any reason, but for a reason that all of us in this world would one day recall and be grateful about. We, in the field, we are here because of them and their unfailing belief and hope in our cause; we are here because of their love and the fact that before we sleep at night our minds swim in oceans of faces – the faces of our real heroes. The bugle had been sounded. Our superior had called us all to the mess hall to announce who would be going home for Christmas and who wouldn’t. With my crutch in tow and a foot heavy with plaster dragging behind, I go to the mess hall. The superior went through the list. The lights have been turned out after the list was read. I was walking back to the infirmary. I was going home.

The Saxophone Changed The World Film Studies Essay

The Saxophone Changed The World Film Studies Essay Got Sax? This is an excellent paper. It has good info that is well presented. It is 1 page short of consideration for an A. Your grade is the highest B I can assign, and your point accumulation is 179 of a possible 200 points. Lorna Young Whether you listen to rock, metal, rap, jazz, classical or opera, the music all has one connecting element, instruments. Without instruments the world and music would be a much more calm and boring place. Leo Tolstoy described Music as the shorthand of emotion (Brainy quotes, 1/11). Music can convey feelings and expressions that people can universally understand and feel not just listen to. A very powerful way to convey a feeling is through the playing of an instrument, and the best out of such, the Saxophone. The Saxophone is a newer instrument but with its beautiful range and tone quality it brings life and feeling to the music art form. The Saxophone has become one of those so well loved instruments, in large part because of the beauty of its Tone. (Anonymous, 2011). The sax and its famous players have changed the shape and sound of music forever. The saxophone was created by a Belgium man named Adolphe Sax, the son of a chief instrument maker. Adolphe learned his fathers skill and even surpassed his father in the trade. Adolphe being smart in the field, fixed the technical awkwardness of several instruments and also created several instruments in different materials and ways that others previously could not. Being the visionary he was, Adolphe had an idea to create a completely new instrument. This Instrument would combine the power of a brass instrument with the subtleties of a woodwind instrument and the facility of a stringed instrument. After much experimentation, he had his first working model in 1841, which he called the bass horn. It wasnt until a review of his new instrument in the French paper Journal des Debats, however, that the name le saxophon or saxophone came about. In 1846, Adolphe Sax won two patents for his designs: One for a set of saxophones intended for the orchestra and the other for a set of saxophones intended for military bands. Each set consisted of a range of sizes from the small sopranino saxophone to the huge subcontrabass saxophone. These two patents represented Adolphs two dreams for the saxophone (DeJesus). He put a clarinet-like mouthpiece onto a metal body with a conical shape similar to an oboe and came up with an instrument louder than traditional woodwinds and suitable for military music (jazz-music-history.com, 2010). Adolphes invention changed military and classical music. Adolphe also wanted to include the saxophone in the orchestra setting but there came about some problems with this idea. Adolphe was a very proud man and wanted to always improve the string instruments, which the players and conductors found extremely annoying. The sax at the time had several problems so it never became an important piece in the orchestral world. Adolphe also wanted the sax to become an important piece in the military band, which did become true. Adolphe showed the French military band the sax, and while reluctant at first, adopted the piece and was a huge success. Because of this, military bands all over the world wanted a sax in their band. With the saxs prevalence in the military band settin g, the sax made it to New Orleans and started the creation of jazz, and its form that it is today (DeJesus). At first the sax was not hugely popular but, In the nineteen-twenties there were as many as one million saxophones sold, based solely on the sound of the recordings (Anonymous, 2011). The saxophone changed the world of music greatly with its sharp and smooth sound. The history of Jazz music origins is attributed to the turn of the 20th century New Orleans, although this unique, artistic medium occurred almost simultaneously in other North American areas like Saint Louis, Kansas City and Chicago. Traits carried from West African black folk music developed in the Americas, joined with European popular and light classical music of the late 18th and early 19th centuries, became the syncopated rhythms of Ragtime and minor chord voicings characteristic of the Blues (Johnson, 2011). When Big Band and swing music was coming around in the 1930s the clarinet was the most greatly used instrument. But as the 1940s rolled around and Bop music became more popular clarinets as a solo instrument started to dwindle and they were replaced by the sax. Ever since then the jazz industry has been forever changed with two leading instruments, trumpet and sax (jazz-music-history.com, 201 0). Throughout the Saxophone History, the saxophone has enjoyed success in military bands, and then graduated to an increased solo repertoire in the classical world. Meanwhile, it has become part of many popular music genres, such as pop, big band, blues, rock and roll, ska, and jazz. The saxophones relatively easy learning curve has made it popular in public school music programs for children and adults alike (Anonymous, 2011). There have been many great saxophone players that have changed the face of the music industry, not just jazz. Charlie Parker is said to be one of the most influential and important saxophonists in the jazz community. Parker started off his music career in school where he played the baritone horn. His love of music and his interest moved him over to the alto saxophone. Pretty shortly after starting the alto, Parker quit school and started playing with local bands. While playing with different bands he went to New York, which greatly influenced his style of music. After touring some Parker decided to move to New York. Parker got a job washing dishes and met Biddy Fleet a guitarist. Biddy taught parker about instrumental harmony. Several years later Parker made his own group that made some of his most famous music. In 1955 at the height of his career he died in a friends apartment (Louck, 2012). Charles Yardbird Parker was an amazing saxophonist who gained wide recognition for his brill iant solos and innovative improvisations. He was, without a doubt, one of the most influential and talented musicians in jazz history (Louck, 2012). Another one person to greatly influence jazz is John Coltrane. John Coltrane was always surrounded with music in his family and this is what started him off on the clarinet and the E-flat horn. As Coltrane got older and his tastes in music changed he switched over to the alto saxophone. After world war two where he served in the Navy Band, Coltrane began playing the tenor saxophone as well. During this period he played with many different bands and became known for using a technique known as the sheets of sound where he would play at one time, multiple notes. Coltrane in 1960 created his own quartet and created some of the most innovative and expressive music in Jazz history including the hit albums: My Favorite Things, Africa Brass, Impressions, Giant Steps, and his monumental work A Love Supreme which attests to the power, glory, love, and greatness of God. Coltrane felt we must all make a conscious effort to effect positive change in the world, and that his music was an instrume nt to create positive thought patterns in the minds of people (John coltrane -, 2008). Later in 1967 John Coltrane died of liver disease. Coltranes music lives on today and he has been commemorated many times over. His music has been played in television shows such as Days of Our Lives, The Cosby Show, ER, and many more. Coltranes music has changed jazz into the expressive art form that it is today (John coltrane -, 2008). Another huge saxophone superstar and legend is Coleman Hawk Hawkins. From the Classic Jazz period to the Swing Era one player had a virtual monopoly on the tenor sax, that man being Coleman Hawkins, a.k.a., the Hawk or the Bean. Hawkins (born 1904, St. Joseph, Mo.) was not the first Jazzman to play the tenor but he was the leader in transforming it into a fully expressive, hard driving Jazz instrument. Following a ten year period of getting the hang of that confounded contraption, the Hawk went on to a fifty year career filled with near flawless playing as leader of his own groups as well as with an amazing variety of other combos. He was an inspiration to dozens of top notch Jazz tenor men (Weinstock Len). Coleman Hawkins was great because he mastered the sax in two forms, the hard riffs of playing many notes very quickly, and the slow ballads, this put him at the top of his class. He like the many other musicians bounced around from band to band playing whenever and wherever possib le. Hawkins style was different from Charlie Parkers and his made Hawkins look old fashioned. Hawkins changed his style and played with other famous people, even John Coltrane. He also recorded with Duke Ellington. Hawkins had several different times where he was a band leader or accompanied others. He also was featured in the movie Stormy Weather in 1943(www.redhotjazz.com,). In the saxophone family there are many different kinds, each a different size. The most commonly played and seen saxophones are the soprano, alto, tenor, and baritone. There are stranger more rare types of saxophone such as the F Mezzo Soprano, C Soprano and F Baritone, but these are rarely seen in concert format. The soprano saxophone is the highest of the saxophones and is played in the key of B flat. This sax can either be found in a curved form, looking like a baby alto, or in a straight for, looking like a brass clarinet. This saxophone is not recommended for a beginner because of how strong of an embouchure is needed. Embouchure is the mouth position needed to play an instrument. The alto sax is usually the most commonly seen sax and is the next step lower in pitch. When one thinks of a saxophone one usually pictures the alto sax. This medium sized, curved with a smaller mouthpiece, instrument is the usual sax that a new player is started on. The alto sax is played in the key o f E flat. The tenor sax, which is the next step lower in range, is a larger form of the alto sax and is played in the key of B flat. This type of sax is commonly used in jazz music but can be found in a concert setting also. The largest of all the saxophones commonly seen in music is the Baritone sax, which is also the lowest sound (About.com, 2001). If you saw this saxophone you would know it because it is huge compared to the alto. It takes a lot of lung power to play this horn but if played right, it sounds just as beautiful as the other horns. The saxophone is played in a different way than most instruments even though it closely resembles the embouchure of a clarinet. To play a saxophone, a saxophonist holds the saxophone so that the mouthpiece, which is attached to the crook, gently swings into the mouth for placement by adjusting the neck strap. (Smaller saxophones, such as the sopranino and soprillo, may be played without using a neck strap as it suits the player, but it is essential for the larger saxophones.) The mouthpiece is a shaped piece of rubber, plastic, metal, or glass that allows a reed, held in place by a ligature, to vibrate. These vibrations are the birthplace of sound within a saxophone. By placing the mouthpiece gently in ones mouth and blowing across the reed, vibrations travel through the body and out the tone holes that are uncovered. Pressing and opening specific keys allows different tone hole combinations, which gives the saxophonist the freedom to play over two octaves of pitches. (Some saxophoni sts can play many more octaves by using new fingerings and breath techniques in the upper range, which is known as altissimo) (Anonymous, 2011). When the mouthpiece is in the mouth the player bites with his top teeth straight down on the mouthpiece. Some players opt to getting a sticker type guard for the top of the mouthpiece so it will not wear as fast. The bottom teeth are masked by the bottom lip so as not to bite the reed causing squeaking. A player then tightens the corners of the mouth as to frown and blows with a steady stream of air. The player breathes through the mouth in quick burst because breathing the nose does not get such a deep breath and it is slower. After many hours of practicing with hand placement, learning how to read music and playing one can have a new hobby that can be beneficial to the soul or even to the wallet! Charlie Parker once said Dont play the saxophone. Let it play you (Parker, 12/0). The Saxophone is deeply rooted in music and the players life. It is not just an instrument to some people, but a way of life. Music is very influential, almost as prominent as religion in some peoples lives. The clarinet may have been popular at one point but now the saxophone is one of the most prominent instruments in jazz to date. The saxophone is one of the most popular instruments to play and listen to as well. Adolphe Sax changed the music scene with his new instrument causing enjoyment for generations. Even with the saxophone never becoming a prominent part in the orchestra Adolphe Sax would be proud of how much the sax has influenced the music industry now and forever.

Data Mining and Privacy-an ethical look Essay -- Data Mining Technolog

Data Mining and Privacy-an ethical look I. Introduction In 2001, the MIT Technology Review listed data mining as one of the top 10 technologies that will change the world.[i] So, what is data mining? For many people, the simple answer is that data mining is the collecting of people’s information when logged onto the Internet. But Webopedia emphasizes that data mining is not the collection of data itself, but the statistical interpretation of it – allowing people to obtain new information or find hidden patterns within that collected data.[ii] It is the combination of these, collection and analysis, which are cause for concern. People want to know: What information is being collected about me? Who has access to that information? What decisions are people making about me based upon that information? This paper looks at how data mining is currently being used on the Internet. It examines whether our privacy rights are vulnerable. Ways in which our privacy can be protected are explored. Finally, an ethical question is considered: ‘Are we maintaining our privacy with the current usage of data mining on the Internet?’ This question is looked at from several ethical points of view. II. Examples of Data Mining Use In general, nearly every time you surf or make a purchase online, information is collected on your actions. Then targeted advertising can be presented online, emailed, snail-mailed or even phoned to you. The business concept behind this is â€Å"best predictor of future behavior is relevant past behavior† (ala Dr. Phil). One company claims that retailers can increase their return on data mining investment by 1,000 percent.[i] The first step in understanding data mining is to look at the various ways t... ...www.acm.org/sigs/sigkdd/explorations/issue4-2/thuraisingham.pdf [x] Sara Baase, A Gift of Fire (Upper Saddle River, NJ: Prentice Hall, 2003)44, 46, 55, 85, 86 [xi] American Civil Liberties Union, MATRIX: Myths and Reality, 10 Feb 2004, 17 Feb 2004, http://www.aclu.org/news/NewsPrint.cfm?ID=14894&c=130 [xii] Dan Verton, Senate Kills Data Mining Program, 18 Jul 2003, Computerworld, 17 Mar 2004, http://www.pcworld.com/news/article/0%2Caid%2C111626%2C00.asp [xiii] Martin S Olivier, Database Privacy - Balancing Confidentiality, Integrity and Availability, SIGKDD Explorations 4:2 (December 2002): 20-27, 29 Feb 2004, http://www.acm.org/sigs/sigkdd/explorations/issue4-2/olivier.pdf [xiv] Patricia Ellen Freed, Thinking Ethically about Policy Issues, Jewish College of Nursing and Allied Health, 13 Mar 2004, http://www.icss.net/~freedos/Pages/Debate/Review.html

Importance of Statistics in Business

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.It is the responsibility of the company’s management to esta blish 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 requ ired 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 dimini shing 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 > 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 appearing 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. 5List 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 Ban k 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)

Robotical Health Research essays

Robotical Health Research essays Health care can be described as the prevention, treatment, and management of illness and the preservation of mental and physical well-being through the services offered by the medical and allied health professions. Health research is in fact a major component of health care. Without health researchers, our world of medicine would not be as advanced as it is today. However, I feel that technological research, an area of health research that may be advancing to quickly, is unnecessary and should no longer be pursued. It can be said that health care can increase the longevity and the quality of life. However, the use of technology is not necessary to achieve a healthy society. Medical practice can still occur without the fancies of robotics and computers. Most of it could be done by old fashion medical practice. In my opinion, some of a physicians equipment are just present to make it easier for him/her to perform their jobs. Their medical practice can still occur without technological aids. For example, recently, a type of computerized surgery has been put to the test; a surgeon in one location was operating on a patient several of thousands of kilometres away in a high-tech mobile theatre unit. If robotic surgeons are constantly being produced to make doctors lives easier, they will eventually begin to replace surgeons and there will no longer be a need for doctors. Machines do not make mistakes like humans do. When the choice of choosing a robot or a human arises, who in the right mind would choose an error-making human when they could purchase a machine that is 100% accurate and can work 24/7? Although new technology can be very accurate and precise during procedures, they are still fairly new and not put into common practice. They pose certain risks such as increasing the length of operations. This means that patients spend more time under anesthesia or on a hearth-lung machine and both these situati ...