Tuesday, May 26, 2020
The Number One Article on Economics Extended Essay Samples
The Number One Article on Economics Extended Essay Samples The Economics Extended Essay Samples Chronicles Therefore, if there's any reason why you cannot have your extended essay written on time yourself, all you have to do is place your order on our site, and leave the rest to us! Although making up the correct questions can be challenging, your supervisor can assist you in the procedure. At times, the best method to learn and understand new information is by way of seeing and understanding work which is already completed. As the strategy is interdisciplinary explaining the topic through the lens of over 1 discipline, students should develop a very clear rationale for taking an interdisciplinary strategy, choosing the IB disciplines through which they intend to learn more about the topic. Often there's a significant difference between both. You may have to return and try your experiment again. Besides picking a topic, doing research and figuring out the principal question, the structure you select would greatly determine your degree of succeeding. You should know about the methods of research so as to create a superior result. If your school isn't one already, learn to turn into an IB World School so as to implement the DP. There are lots of diplomas and certificates you may earn in the local high school and college but the majority of them are restricted to your own nation. Students should work through the list to make sure they have completed the critical areas of the Extended Essay. The next 4 tests can help you be certain your RQ is top notch. Where to Find Economics Extended Essay Samples There are professional writers accessible to understand the needs of the IB extended essay. Since the introduction has to be in tandem with the remainder of your essa y, it isn't unusual for writers to finish the introduction when they have written the conclusion. Writing a long essay can be really demanding, and selecting a topic that doesn't align with your interests will certainly intensify the strain that accompanies the approach. Stick to the strategies and you'll have your essay written Extended Essay HelpCheck variety of ideas and tricks on extended essay writing. Failure to abide by the set IB economics essay standards can cause a fail or an extremely bad grade. The body of your EE should compose the majority of the essay. A world studies extended essay must concentrate on a subject of international significance. Inside my opinion, an essay with an excellent collection of primary data that is checked against other secondary research is an excellent strategy. There is an assortment of forms of expert help when writing the elongated essay. Thousands of students trust in our capacity to supply top notch economics extended essays on a broad array of topics. Don't hesitate placing your order having the most advanced and dependable IB economics essay help service online. There are various reasons for which you could be asked to write a long essay. Possessing good essay examples provides the reader an in-depth and on-the-court idea about what a well structured and coherent essay appears like. If it's your very first time of composing an essay proposal, it's a frequent thing if you're not sure of where or how to start. The very best method is to check through some fantastic extended essay examples. Much like with every other sort of essay, there are lots of IB extended essay examples obtainable for free internet. Many students don't have outstanding research abilities. Say, for instance, you're a high school student, and you should compose a 3-page essay. The Start of Economics Extended Essay Samples Although good structuring is critical, you ought not concentrate on structuring your ideas at the beginning of your writing. If you aren't certain of who you want to be your advisor, I would start by producing a list of your top few choices. Also, perhaps you can secure some topics you could be inspired to write about. If you get a completely free subject, you have to identify the region of your principal interest. Hence, a residence is intangible. For example every student should attain the maximum level in every one of the next. High school students who complete the programme receive a chance to produce their college application seem more attractive for the committee, in addition to obtain some exceptional interdisciplinary understanding.
Wednesday, May 6, 2020
Fair Presentation---an Ethical Perspective on Fair Value...
53 FAIR PRESENTATION---AN ETHICAL PERSPECTIVE ON FAIR VALUE ACCOUNTING PURSUANT TO THE SEC STUDY ON MARK-TO-MARKET ACCOUNTING Sharon S. Seay, Macon State College Wilhelmina H. Ford, Macon State College ABSTRACT Fair value accounting has received a significant amount of blame as the cause of the current financial crisis. Fair value accounting does not cause illiquidity or volatility in financial markets. Banks, rather than accounting, caused the existing crisis, ultimately through bad lending decisions and inadequate risk management. Accounting rules are designed to reveal the full extent of losses and future risks. This transparency would enable banks, regulators, and government to identify specific sources of the crisis and takeâ⬠¦show more contentâ⬠¦Continued use of current (fair) values is consistent with FASBââ¬â¢s and the IASBââ¬â¢s conceptual preference for the primacy of the balance sheet over the income statement. Fair value represents measurements related to the present. Historical cost represents measurements relating to the past. Current GAAP requirements for fair value measurement of select assets and liabilities hark back to the banking and Savings Loan crisis of the 1980s. At that time, many financial institutions were paying higher interest on deposits than they were earning on long-term fixed-rate mortgage loans. The historical cost model, the prevailing measurement attribute under GAAP at that time, masked the problem by recognizing losses gradually through negative net interest income. The current value of the institutionsââ¬â¢ assets was less than the current value of the liabilities, effectively making the institutions insolvent. The historical cost model obscured the problem due to the requirement of carrying assets at inflated cost figures. Therefore, transparency was greatly diminished. Existing fair value and mark-to-market requirements were developed over several decades to address specific market events or conditions as noted above. These standards were the result of an extensive due process, and theirShow MoreRelatedMark to Market Accounting3163 Words à |à 13 Pageshead: Mark to Market Accounting Mark to Market Accounting and Ethical Issues Ethical Issues ACC-504 April 16, 2012 Abstract Economic principleââ¬â¢s rationale for requiring guidance for financial institutions is to use mark-to-market accounting or fair value accounting on their financial reports. With the current economic crisis, questions have been raised as to whether or not fair value accounting is making this crisis worse. In this paper I review the history of fair value accounting and theRead MoreNokias Human Resources System144007 Words à |à 577 PagesForm 20-F 2010 Nokia Form 20-F 2010 As filed with the Securities and Exchange Commission on March 11, 2011. UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 20à F ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2010 Commission file number 1à 13202 Nokia Corporation (Exact name of Registrant as specified in its charter) Republic of Finland (Jurisdiction of incorporation) KeilalahdentieRead MoreFinancial Analysis of General Electric98175 Words à |à 393 Pagesof 13,000 jobs in the United States since 2009. ON THE COVER Wellington Pereira dos Santos Operator II GEââ¬â¢s Wellstream facility in Niterà ³i, Brazil, is a leading producer of high-quality ï ¬â exible pipe equipment for the Brazilian offshore drilling market, part of a $500 million expansion of operations in the country. Note: Financial results from continuing operations unless otherwise noted. GE Works At GE, we put our ideas to work. Taking them off the paper, out of the lab and into the worldRead MoreMedicare Policy Analysis447966 Words à |à 1792 PagesCoverage Expenses Subtitle Cââ¬âDisclosures To Carry Out Health Insurance Exchange Subsidies Subtitle Dââ¬âOther Revenue Provisions rmajette on DSK29S0YB1PROD with BILLS DIVISION Bââ¬âMEDICARE AND MEDICAID IMPROVEMENTS TITLE Iââ¬âIMPROVING HEALTH CARE VALUE Subtitle Aââ¬âProvisions related to Medicare part A Subtitle Bââ¬âProvisions Related to Part B Subtitle Cââ¬âProvisions Related to Medicare Parts A and B Subtitle Dââ¬âMedicare Advantage Reforms Subtitle Eââ¬âImprovements to Medicare Part D Subtitle Fââ¬âMedicareRead MoreProject Managment Case Studies214937 Words à |à 860 PagesPROJECT MANAGEMENT CASE STUDIES, SECOND EDITION - PROJECT MANAGEMENT CASE STUDIES, SECOND EDITION HAROLD KERZNER, Ph.D. Division of Business Administration Baldwin-Wallace College Berea, Ohio John Wiley Sons, Inc. This book is printed on acid-free paper. @ Copyright O 2006 by John Wiley Sons, Inc. All rights reserved. Published by John Wiley Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication may be reproduced, stored in
Tuesday, May 5, 2020
Ethics Management Auditing and Developing
Question: Discuss about the Ethics Management for Auditing and Developing. Answer: Introduction A profession is a particular field of specialization in which as a person is adequately trained and experienced to perform functions in this field of study with expertise. An expert performs duties in the field that they have been trained on. To become an accountant, one has to fulfill certain academic, ethical and legal requirements before they are allowed to practice as an accountant (Arens, 2010). Before practicing accounting, it is a requirement that a person must have fulfilled certain academic qualifications to join an accountant training institution There are many ethical requirements in the auditing profession. This report identifies and analyzes an ethical issue that is common in the accounting profession. The report also analyzes past literature and research that has been done on the subject and identifies gaps that need further research to be done. Critical review of what it means to be an accountant Auditing is the independent process of accessing and investigating the final financial statements presented to the shareholders at the annual AGM to verify if the information submitted is true, accurate and represents the genuine and fair financial value of the business or organization in question. There are two types of auditors I.e., internal auditors, and external auditors. The internal auditor is appointed by the shareholders of the organization (Gul Fung, 2014). They have several functions and roles that they perform in an organization. The duties of internal auditors include establishing an internal control system that responds accurately to the needs of the organization, advising the management on various aspect of accounting, determining the relevant accounting methods for an organization depending on its characteristics, reviewing of an organization's internal financial controls and assessing the companys financial risk position (Kretzschmar, (2012). The internal auditors a re answerable to the shareholders and are required to be independent. The external auditors are a statutory requirement for all companies in Australia. All companies must have an external auditor whose responsibility is to investigate the financial report of an organization to make sure they reflect the genuine and fair value of the group. Auditors are required by law to be independent even though sometimes their integrity is compromised by the management of the organizations they audit. This can be very dangerous because an auditor whose integrity is compromised may collaborate with the management of the organization to infringe on the rights of shareholders (Kretzschmar, 2012). The auditing profession has a code of ethics that is followed by all auditors internationally. Auditors are governed by a set of rules and regulations that are able to guide them in their professional practice. The code of ethics for auditors is developed by The Institute of Internal Auditors, Australia (IIAA). Another body that develops the code of conduct for auditors is the Charted Institute of Internal Auditors. In Australia, there is a government body that also set ethical standards of auditors. The Auditing and Assurance Standards Board established under section 336 of the Corporations Act 2001 sets standards and controls quality in the auditing profession (Moller, 2013). Some of the basic ethics for the auditing profession include the following principles; The integrity of auditors establishes trust between the auditor and the client and therefore provides reliance on the judgment made by the auditor. The auditors should be able to do their work without the influence of any forces whether personal needs, internal or external forces. Objectivity. This principle require auditors to exhibit the highest level of objectivity in gathering, analyzing, evaluating and communicating information obtained during the auditing process. Auditors should make an assessment based on all the available information before coming up with a judgment. Another important principle of ethics in auditing is the principle of confidentiality. Auditors should be discrete with the information they obtain from a client during the audit process. The auditor can only share the information when required by law to do so. The ethic principle of competence is also very crucial for auditors. This involves proper application of skills, knowledge and experience in auditing work. This will be the subject of research in this report since an analysis of secondary sources of information reveals very gaps in the competence principle that needs further research. Ethics are very important in the auditing profession. There are various rules and code of conduct guidelines that have been put in place by professional bodies to help control the behavior of auditors (Campbell, 2005). This ethics helps in preserving the image and dignity of the profession. The values also help to protect the rights of clients to prevent them from being abused by auditors. This report analyzes the gaps that exist in ethics in the auditing profession so as to carry out further research to determine how these gaps can be filled. Background of the issue and justification The question of competence in the auditing profession is very crucial in making sure that the accounting information presented to the shareholders and other stakeholders of an organization are accurate and correct. Competence, therefore, is a very basic principle of accounting. The lack of competence even when all the other principles of accounting are met means that the financial reports and records cannot be relied upon by any of the stakeholders (Campbell Houghton,2005). Over the past few years, the issue of competence of shareholders has been arising with many organizations filing complaints about regulatory bodies on issues of competence realized among auditors. Having auditors who are competent in performing their tasks helps in boosting the confidence of the shareholders as well as other stakeholders of the organization. Due to this reason, it is, therefore, important to investigate the importance of competence among auditors and how competence can be enhanced among auditors. A lot of literature has been written on the issues of ethics among auditors and accountants. These issues have been addressed in both books and peer-reviewed journals. In auditing, competence is a very important principle in the ethics of the accounting profession. It is a fundamental principle because auditing is a very sensitive occupation and due to this reason the activities carried out by the auditors have a huge effect on the organization itself and even the stakeholders(Botica Redmayne, 2011). The key to achieving competence in auditing lies in using and adhering to all the international standards of accounting and auditing. This helps the auditor to reduce errors that arise during the verification process and therefore provide high-quality services to the client. According to Pickett (2013), incompetence by auditors can be caused by among other factors lack of proper training for auditors. This means that the auditor may not have been trained well or that they lack experience in real work environment despite being well trained and qualified. Kretzschmar,(2012) argues that many auditors become incompetent because of pure ignorance and lack of due care when going about their auditing work. According to Moller(2013), the issue of incompetence of auditors can be resolved and reduced through improving the level of training of accounts and organizing professional seminars to train and remind auditors of the importance of competence in auditing. Auditors should put a lot of emphasis on following the principles and standards of accounting and be careful in the judgment they make so as to ensure the accounting principle of competence is met(Gay, Simnett, n.d.)The gaps on the research topic are the role of professional bodies in ensuring adherence to the auditing principles and guidelines. The research methodology to be used in this project proposal will include a collection of both secondary and primary data. Interviews will be conducted with members of the acc ounting profession as well as officials of the regulatory bodies. Structured questionnaires will also be used to carry out this research. The secondary sources of information to be utilized in this research includes books and peer-reviewed journals that have been written in the past concerning this subject. The data analysis methods that will be employed in this study will be determined by whether the data collected in quantitative or qualitative. Secondary information will be collected from professional bodies and associations. Data obtained will be analyzed using various methods such as observation and comparison with past trends. The researcher will come up with a scale of measuring data to help in the analysis. The plan for conducting this study will be as presented in the Gantt chart below. Conclusion Ethics are crucial in any profession or field of specialization. Ethics help in governing the behavior of individuals within an organization and give guidelines on how people should go about their professional work. In accounting, ethics are critical. This profession deals with finance, and therefore, it is very vital for people in this business to adhere to the code of ethics. There are various professional bodies some national and others international that register accountants and auditors. These bodies help in regulating the accounting profession and make sure that the laid down procedures are followed. These institutions punish members who fail to adhere to the set guidelines and ethical requirements. References Arens, A. (2010). Essentials of auditing, assurance services and ethics in Australia (1st ed.). Frenchs Forest, N.S.W.: Pearson Australia. Botica Redmayne, N. (2011). Auditing and Assurance Services and Ethics in Australia: An Integrated Approach20111Alvin A. Arens, Peter Best, Greg Shailer, and Brenton Fiedlerd. Auditing and Assurance Services and Ethics in Australia: An Integrated Approach. 2009. 8th ed. Journal Of Accounting Organizational Change, 7(4), 408-410. https://dx.doi.org/10.1108/18325911111182330 Gay, G., Simnett, R. Auditing and assurance services in Australia (1st ed.). Gul, F. A., Fung, Y. K. (2014). Hong Kong auditing: Economic theory practice. Hong Kong: City University of Hong Kong Press. Mruthyunjaya, H. C. (2013). Business ethics and value systems. Place of publication not identified: Prentice-Hall Of India Pv. So?jka, J., Wempe, J. (2000). Business Challenging Business Ethics: New Instruments for Coping with Diversity in International Business: The 12th Annual EBEN Conference. Dordrecht: Springer Netherlands. Pickett, K. H. S. (2013). The internal auditing handbook. Hoboken, N.J: Wiley Campbell, T., Houghton, K. A. (2005). Ethics and auditing. Canberra: ANU E Press. Kaptein, M. (1998). Ethics Management: Auditing and Developing the Ethical Content of Organizations. Dordrecht: Springer Netherlands. Ferrell, O. C., Fraedrich, J., Ferrell, L. (2013). Business ethics: Ethical decision making and cases. Mason, OH: South-Western/Cengage Learning. Kretzschmar, L. (2012). Ethics for accountants and auditors. Cape Town: Oxford University Press Southern Africa. Moeller, R. R. (2013). Brink's modern internal auditing: A common body of knowledge. Hoboken, N.J: Wiley. Ghandar, A., Tsahuridu, E. E., CPA Australia (Organization). (2013). Auditing, assurance and ethics handbook 2013. Frenchs Forest, N. S. W: Pearson Australia.
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