California Sea Otters essays

California Sea Otters articles The California, or southern, ocean otter (Enhydra lutris nereis) is the main ocean otter subspecies at present recorded as a jeopardized species under the government Endangered Species Act. The California ocean otter is additionally a completely secured warm blooded creature by California state law and by the Marine Mammal Protection Act. During the 1700s, the ocean otters were pursued to approach annihilation for their hide. In the late 1930s, a little populace of otters (assessed at roughly 300) was found along Californias Big Sur coast. The California populace is evaluated at a negligible 2,000 as of Fall 2001. Generally, there were between 16,000 to 20,000 ocean otters along the shore of California Ocean otters are delegated both an umbrella species, and a cornerstone animal groups. As an umbrella species, the securities made for the ocean otter will basically influence countless different species in their environment. A cornerstone animal types is a term used to allude to the ocean otters useful job inside their biological system. The taking care of propensities for the ocean otters crucially affect their biological framework, and their activities influence a considerable lot of the life forms inside their natural pecking order. The ocean otters can be alluded to as markers of the strength of their biological system. Numerous causes have been perceived as adding to the populace decay: shark assaults, shot injuries, mating exercises, angling/net line wounds, environment debasement, absence of a sufficient food gracefully, land and water contamination, and sickness. In a 1996 report, about 1700 ocean otter passings had been recorded. The report expressed that 18.9% of the passings were from an injury, 12% from shark assaults, 4.6% from shot injuries, 2.3% from mating exercises, 4.6% from angling/net line wounds, 16.5% because of ward creatures, 4% from normal causes, and 56% of the passings were unsure. From 1992 to 1995 the National Wildlife Heath Center had analyzed roughly 5 ... <! California Sea Otters articles The California, or southern, ocean otter (Enhydra lutris nereis) is the main ocean otter subspecies at present recorded as an imperiled species under the government Endangered Species Act. The California ocean otter is likewise a completely secured warm blooded animal by California state law and by the Marine Mammal Protection Act. During the 1700s, the ocean otters were pursued to approach annihilation for their hide. In the late 1930s, a little populace of otters (evaluated at around 300) was found along Californias Big Sur coast. The California populace is evaluated at an insignificant 2,000 as of Fall 2001. Generally, there were between 16,000 to 20,000 ocean otters along the shore of California Ocean otters are delegated both an umbrella species, and a cornerstone animal categories. As an umbrella species, the assurances made for the ocean otter will basically influence countless different species in their environment. A cornerstone animal groups is a term used to allude to the ocean otters practical job inside their biological system. The taking care of propensities for the ocean otters crucially affect their environmental framework, and their activities influence a significant number of the living beings inside their natural way of life. The ocean otters can be alluded to as pointers of the strength of their environment. Numerous causes have been perceived as adding to the populace decay: shark assaults, gunfire wounds, mating exercises, angling/net line wounds, natural surroundings debasement, absence of a satisfactory food flexibly, land and water contamination, and illness. In a 1996 report, almost 1700 ocean otter passings had been recorded. The report expressed that 18.9% of the passings were from an injury, 12% from shark assaults, 4.6% from gunfire wounds, 2.3% from mating exercises, 4.6% from angling/net line wounds, 16.5% because of ward creatures, 4% from normal causes, and 56% of the passings were dubious. From 1992 to 1995 the National Wildlife Heath Center had analyzed around 5 ... <!

DYADIC RELATIONSHIPS and (B) CHARISMATIC AND TRANSFORMATION LEADERSHIP Case Study - 1

DYADIC RELATIONSHIPS and (B) CHARISMATIC AND TRANSFORMATION LEADERSHIP - Case Study Example e to share their piece of adaptation over a specific issue; this gives subordinates certainty and feeling of possession that they are an important piece of the association. Furthermore, simultaneously, this brings all out and functional instead of shallow cooperation in dynamic, in addition, this trade relationship rouses them to benefit progressively subordinate independence. During circumstances such as the present, many would not differ that associations succeed when they permit their authoritative administration to broaden self-sufficiency and guarantee the idea of decentralization aggregately. 2. Remark on â€Å"Dyadic connections ordinarily progress through a progression of high points and low points with shifts in perspectives as the two gatherings endeavor to accommodate their longing for self-sufficiency with their craving for nearer involvement† The LMX hypothesis is immature. It still can't seem to completely characterize the all territories and way trade connections advance after some time (Yukl, 2010, p.239). This hypothesis proposes that trade connections build and advance in an extremely smooth yet nonstop manner, taking their base from the underlying impressions. Be that as it may, some longitudinal examinations fight that the LMX connections grow quicker and stay stable. In any case, different investigates don't concur with this case, they fight that dyadic connections experience a progression of high points and low points, where jobs of practices can't be sabotaged. The closer elaboration surfaces a few realities. No doubt, observations assume an imperative job in creating or dissolving any trade connections. Many further investigations inside this region would enormously be useful in examining and comprehension the each party’s view of the connections. Appealling pioneers are commonly transformational (Lussier, 2010, p.349). In any case, not all transformational pioneers become fruitful in accomplishing their changing outcomes through the appealling of their characters. Charming pioneers like to advance their own picture and distinguishing proof rather than transformational

10 Important Study Habits for Students

10 Important Study Habits for Students This worksheet includes 10 self-regulation study habits for students, focused on helping them create and manage effective and productive study spaces and routines. In addition to the hints and tips, the worksheet includes a number of questions oriented around self-assessment, awareness and reflection. This resource is provided courtesy of Free Spirit Publishing, the leading publisher of positive, practical and pro-kid classroom materials for social-emotional learning, character education, gifted and talented learners, and special education. To succeed in school, students need more than subject area knowledgeâ€"they must learn  how  to learn. Self-regulation, an executive functioning skill, describes the ways that students focus attention on achieving success. Self-regulated learners find personal value in learning, develop effective study habits, welcome challenges, seek help, and use failure as a learning tool. This user-friendly guide makes the process of developing self-regulation as easy as  ABC:  Affect (how you feel),  Behavior (what you do), and  Cognition (how you think). Teaching students to balance these three elements builds motivation, resilience, and college and career readiness. Digital content includes customizable forms from the book. A free PLC/Book Study Guide is available for download.

The, And Administrative Decrees Documented During The...

After Alexander the Great conquest of Egypt in 332 BC, Egypt was ruled for the following three centuries by the foreign Greek dynasty of the Ptolemies. Although Egypt was subjugated by Alexander in 332 BC it wasn’t actually until 305 BC that the Ptolemaic dynasty was officially established. Ptolemaic Egypt would have been considered one of the two greatest powers in the Hellenic East. However, there is evidence that shows that the first troubles that Ptolemaic Egypt had to face actually originated from Egypt itself. These troubles were formed largely due to the ethnic tension that had formed with the native Egyptians and the immigrated Greeks. There was a third community of people present in Ptolemaic Egypt at this time, these people being that of the Jewish faith (find better way to introduce this shit). It is the hope of this essay to prove through analyse of literary texts, papyri, and administrative decrees documented during the reign of the Ptolemaic dynasty that the tens ion between these two groups was extremely strong. This can be attributed to a fusion of the Greeks disdain for the native Egyptians and the Egyptians resentment of the Greeks due to the ill treatment they receive from them. Even from the very first migration of Greeks in Egypt, Ptolemaic Egypt was a bureaucracy were in which your social standing was determined by your race, and the prevailing ethnicity was that of the Greeks. Although the Greek were the minority in Egypt this did not stop from being

Essay on Analysis of Crash Movie - 1973 Words

The white supremacy movie The Oscar-winning best picture -- extensively prefigured, especially by white liberals, for proceeding an honest discussion of race in the United States -- is, in fact, a holdup in the crucial project of forcing white America to come to terms the reality of race and racism, white supremacy and white privilege. The central theme of the film is simple: Everyone is prejudiced -- black, white, Asian, Iranian and, we are responsible, anyone from any other racial or ethnic group. We all carry around racial/ethnic baggage that’s filled with unfair stereotypes, long-stewing grievances, raw anger, and crazy fears. Even when we think we have made progress, we find ourselves caught in frustratingly complex racial webs†¦show more content†¦Studies continue to demonstrate how, on average, whites are more likely than members of racial/ethnic minorities to be on top on measures of wealth and well-being. Looking specifically at the gap between white and black America, on some measures black Americans have fallen further behind white Americans during the so-called post-civil rights era. For example, the typical black family had 60 percent as much income as a white family in 1968, but only 58 percent as much in 2002. On those measures where there has been progress, closing the gap between bl ack and white is decades, or centuries, away. What does this white supremacy mean in day-to-day life? One recent study found that in the United States, a black applicant with no criminal record is less likely to receive a callback from a potential employer than a white applicant with a felony conviction. In other words, being black is more of a liability in finding a job than being a convicted criminal. Into this new century, such discrimination has remained constant. That’s white supremacy. Many people, of all races, feel and express prejudice, but white supremacy is built into the attitudes, practices and institutions of the dominant white society. It’s not the product simply of individual failure but is woven into society, and the material consequences of it are dramatic. It seems that the people who made â€Å"Crash† either don’t understand that, don’t care, or both. The character in the filmShow MoreRelatedMovie Analysis : The Movie Crash 1662 Words   |  7 Pagesneed to know in a short amount of time.When it comes to the textual analysis of it all it all depends on how the script is written not only that but how the script is played out in the film. In the textual analysis of a film you have to really pay attention to the environment during the film. You have to pay attention to the race in the film, the themes throughout the film and the gender roles played in the film. In the movie Crash we see many pairs where they each have their own different points ofRead MoreMovie Analysis : Crash 1055 Words   |  5 Pages1108 23 November 2015 Movie Analysis Although the movie Crash aired in 2004, the movie does a phenomenal job at depicting social conflicts that are still evident in 2015. Crash, also deals with wide range of controversies and offers multiple narratives. And since narrative is always a two-way street, the movie does a great job of showing two perspectives of everything. More specifically, it challenges our ethical and moral beliefs in a sense that many of the scenes in the movie reside in the grey areaRead MoreMovie Analysis : Crash 1362 Words   |  6 Pagescalled â€Å"Crash†, this movie basically talks about racism and the impact it has on the lives of people in Los Angeles. This movie got a good response from the viewers, as it concentrated on some real harsh realities of racism and asked some hard questions which are generally avoided in movies. This movie clearly promotes the a very delicate issue, and hence requires some detailed assessment. I personally feel the movie was good and it portrayed some very common events of racism, I think â€Å"Crash† showsRead MoreMovie Analysis : Crash 1853 Words   |  8 Pages GENRE I RACE IN THE FILM CRASH DEPARTMENT OF FILM AND CREATIVE WRITING INTRODUCTION TO FILM STUDIES B MODULE CODE: 09 24802 STUDENT ID: 1613440 MICHELE AARON UNIVERSITY OF BIRMINGHAM 1. Introduction This paper is a critical analysis of the American film Crash, directed by Paul Haggis which was performed for the first time in 2004. This essay will therefore deal with Gender I and Race, two of the approaches discussed in the subject Introduction to Film Studies B in the secondRead MoreAnalysis Of The Movie Crash 963 Words   |  4 Pagesindividual, for instance the way they perceive others and also the way they perceive themselves. Paul Haggis’s movie â€Å"Crash† conceptualize on this idea and interpret it in an in entirely different way; so that we can see that there are reasons and motives to why our society is separated this type of way. The movie is full of many sociological issues, such as gender, race, and social class. The movie is centralize around racism, and wants to give its own interpretation on racism, the reasons why it happensRead MoreDepth Analysis of the Movie Crash2037 Words   |  7 Pagespaper will provide a broad analysis of the movie Crash, and yet a specific picture of visual narrative techniques and audio techniques. The categories contributing to the nucleus and major movie components are theatrical elements, cinematography, editing, and sound. The Academy Award winning movie Crash is a story about society s controversial subjects projected in an in your face depiction of lives that in some way or another, cross. Depth Analysis of the Movie Crash The over-all theme ofRead MoreMovie Analysis : The Movie Crash1926 Words   |  8 PagesThe Movie Crash takes place in Los Angeles, California in the winter time. Throughout this movie, all of the stories connect in one way or another. This movie shows the lives of a diverse population of people, they have different race and social classes. In one of the first parts of the movie, they show a racist pawn shop owner that refuses to sell a gun to a man, simply because he is speaking to his daughter in another language, he generalizes all people of that race and accuses the man of â€Å"killingRead MoreAnalysis Of The Movie Crash 1394 Words   |  6 PagesCRASH! This was the last sound Tim Horton heard before he crashed into the woods. His drunk body made the violent rolling of the car feel like nothing. His mind still back at the bar, crying for a better life. He wanted this attempt to be painless and quick, but was depressed to see his immaculated body upside down in his turnovered car. The drunk had no more tears to shed, he had no screams to let out; all he could do was hit his head against the seat. He wanted something to break ,but his mindRead MoreMovie Analysis : Crash 1606 Words   |  7 Pagesare many movies out there that take a viewpoint form so many angles, this movie Crash does this that. Watching this mo vie brought about many emotions from my own life but to get a sense of what other people in the world go through when it comes to interacting with other races, the experiences we’ve had with them and also the perspectives we hold inside of us overall. This chapter will look at three scenes form the move crash and break each one of them down to showcase the significance of what individualRead MoreAnalysis Of The Movie Crash Essay1448 Words   |  6 PagesWriting Inquiry  Ã‚   September 29, 2106  Ã‚           Ã‚   Crash Movie Essay  Ã‚   Since the beginning of time, the world has been intolerant of people that are different or stand out. People have an issue accepting others that have contrasting views, values, opinions, beliefs, and even appearances. Whether we like it or not, there is a little bit racism in all of us, although it may not be as evident in one person as it is in another. In the 2004 film,  Crash, race is portrayed as being an abnormality that negatively

Pig Cruelty Essay Free Essays

Pig Cruelty Around 1. 3 billion pigs are slaughtered annually for meat worldwide. The majority of these are in East Asia, particularly China, which rears around half of the world’s pigs. We will write a custom essay sample on Pig Cruelty Essay or any similar topic only for you Order Now They are usually slaughtered after 4-7 months. Pigs intended for pork are usually slaughtered 1-2 months younger than pigs for bacon. I think that the way pigs are being raised and slaughtered is corrupt and barbaric. Mother pigs; spend most of their lives in individual â€Å"gestation† crates that are approximately seven feet long and two feet wide, not large enough for them to turn around in. Just before giving birth they are moved to â€Å"farrowing† crates, which also are not large enough for them to turn around in or build nests for their young. The deprived environment produces neurotic coping behaviours such as repetitive bar biting, sham chewing and obsessively pressing on water bottles. Piglets are taken from their mothers when they are as young as 10 days old and are packed into pens until they are separated to be raised for breeding or meat. They are too overcrowded and prone to stress-related behaviours, such as cannibalism and tail biting. On a television episode of TV ones Sunday that I watched, the New Zealand pork industry was dealt a shameful and public relations slap-in-the-face after its former comedian celebrity kingpin, Mike King, ousted their farming practises as ‘brutal’, callous’ and ‘evil’. Mike condemned the â€Å"appalling treatment† of factory farmed pigs. He observed inside a New Zealand piggery and found a dead female pig inside a sow stall, lame or crippled pigs and others that could barely stand. Pigs either extremely depressed or highly distressed, pigs that had scars and injuries and a lack of clean drinking water. Mike says â€Å"they were screaming and frothing at the mouth, I was disgusted and I’m sorry I was ever a part of promoting it†. This is no joke, real life ‘Babes’ see no sun in their limited lives, except for when being loaded onto the truck to be slaughtered; they have no hay to lie on, no mud to roll around in, not like in our childhood books and movies. There is no freedom or joy in their short lives; it is a misery from the day they are born to the day they die. Pigs feel pain just as humans do. Imagine living in your own urine and faeces? No one would want to live like that, so why do we do this to them? Bacon, pork and ham are all very lovely food indeed, but is it needed to treat them like this? If this is the case, I’m not sure I want to continue eating these foods. I understand the fact that free range products are expensive, but if the government made factory farming illegal then there would be more competition, so they will have to compete with prices. If we all made a push towards making factory farming illegal then I believe it would be more cost effective. Just think about how much healthier the meat would be. At the end of the day it’s not just the pig farmers that need to wake up, we all do†¦ If we really wanted to we could put a stop to this cruelty, by only buying free range products; starting protesting; making petitions, but we do not and this where collective guilt comes into it. If New Zealanders or better yet, the world started doing these things we could easily stop the market for factory farmed pigs, and farmers would be forced to change their practice. If your packet does not read ‘free range’, you know the truth. Help stop pig cruelty today. Kendell Gaskell How to cite Pig Cruelty Essay, Essay examples

Auditing Theory and Practices Performing Analytical Procedure

Question: Discuss about the Auditing Theory and Practicesfor Performing Analytical Procedure. Answer: Assessing Inherent Risk and Performing Analytical Procedure While carrying out the audit procedure, the auditor must determine the inherent risk associated with various accounts. In assessing the level of inherent risk, the level of internal control must be analysed and the susceptibility of the financial statement to material misstatement are also analysed. The factors that can be analysed to assess the level of inherent risk are In the given situation the Posh Limited hired the new CEO during 2013 and the company experienced the growth rate in profit ranged to 6% during 2013 and 2015. As the board of directors were satisfied with the performance of the CEO, they offered him with cash bonus in every year if the growth exceeds 5%. The CEO was dedicated to increase the performance and planned to open 15 new stores. In the given case of Posh Limited, as the CEO was to get annual cash bonus if the profit exceed 5%, there is a likelihood that the CEO will try to manipulate the profit, so that he can get the cash bonus. This risk shall be analytically checked to remove the likelihood of risk as it is clear from the given financial results that the profit growth for 2016 is over 5%. (Barndt, Fuller Flynn, 2016). On the other hand, the analytical procedures are performed at the planning period to determine the timing, nature and extent of work that are required to be performed under the audit process. The analytical procedure includes the following: The interest coverage ratio of the company must be compared with the industrial average The debt to asset ratio of the company must be compared with the industrial average Comparing the growth percentage of profit of the client with the industry data Comparing the inventory turnover ratio of Posh Limited or the the similar data of prior period (Walsh, 2014). Control risk and relevant internal control for audit objectives Control risk is the risk of likelihood that the misstatement above the tolerance level will not be detected or prevented by the internet control system of the client. Generally, there are 4 phases for understanding the internal control and evaluating the control risk. In 1st phase the auditor gets an idea of internal controls. At next phase the auditor make a preliminary analysis of control risk and carry out control tests in every audit as part of the 3rd phase. The auditor utilises the results from the controls test for both the internal control and audit report over financial reporting and to analyze the control risk that is in phase 4 (Jiang Son 2015). The management generally has 3 bigger objectives while designing for an effective system of internal control. They are: Financial reporting reliability: the report of Posh limited must be prepared with the the regulations under the GAAP. The financial statement of the company do not include the write-down expense of inventory, therefore, they are not following the standards of GAAP. Effectiveness and efficiency of operations: as per the view of the chief accountant, the unrealised inventory is not required to recognize the loses from inventory. This will hamper the effectiveness and efficiency of the financial statements as well as the operations of the company. Compliance with regulations and laws: the chief accountant is the close friends of the CEO and he keeps him updated regarding the financial progress of the company and also discuss the crucial accounting issues with the CEO. This violates the regulations and compliance of the auditing standard (Zhao et al., 2016). In the given circumstances, if the loan raised for the expansion of Posh Limited, it can be seen from the given ratios that immediately after obtaining the loan during February 2016, the debt asset ratio of the company goes up to 62% that is higher than the prescribed limit of 60% and the interest coverage ratio fell to 9.6% that is lower than the prescribed requirement of 10%. However, when the full year is considered, it is identified that the both the ratios are as per the requirement. Therefore, it can be said that the companys internal control and risk control approach are in place. The inherent risks are associated with the structure or model of the organization like financial institutions and banks that have the inherent risk of cash robbery, misstatement that are handled at big volumes. These risks cannot be controlled owing to the fundamental structure of the organization. On the other hand, control risks are the risks that take place due to the implementation of internal control for minimizing the material misstatements. Managements of any business design their internal control to minimize the level of control risk and prevent the occurrence of material misstatement (Jans, Alles and Vasarhelyi, 2014). Inherent risk is the original risk level (probability x impact) before application of any treatment for mitigating risk. In the given case study of Posh limited, the record keeping system is in order except for the process of sales transaction. The transaction for sales are made at the end of each day and by that time the delivery are already made. Therefore, the sales transactions are susceptible to inherent risk as the sales transaction shall be processed at the time of delivery only. Further, as the inventory turnover ratios of the company are in continuously decreasing, there must be some control procedure for inventory to mitigate the inherent risk. The most crucial thing associated with the inventory is the proper documentation. The receipt of order must be signed at the time when it is received by the company. The personnel who is in charge of receiving the stock must check it fully and assure that every single item that is been ordered is delivered at accurate amount and exact condition. The incomplete order shall never be signed. Receiving is the 1st gateway for inventory and shall be properly controlled to assure proper internal control (Glover, Prawitt Drake, 2014). Substantive test procedures for the transactions to assess the monetary misstatements for determining whether the audit objectives related to accounting transaction have been satisfied for all the transactions or not. Substantive tests are carried out by Posh Limited to verify the accurateness of the clients accounting system. This is fulfilled by assessing the accounting system of the client. This is performed by going through the each individual transaction to analyze that whether they are recorded and summarized correctly in the journals, general ledgers or master files. The substantive tests procedures are also concerned with the transaction classes like cash receipts, acquisitions and payroll. Tracking the amounts from the voucher file for acquisition of journal is an instance for the substantive test procedure of the transactions (DeFond Lennox, 2016). One test that can be carried out to control the mentioned accounts of Posh Limited is dual-purpose test. As the substantive test as well as the control test both includes the inspection of the documents for each transaction, they are usually performed simultaneously. Though various tests are performed, it is crucial to be specific for the aim of the specific procedure. The Dual-purpose test specifically define regarding which tests are to be included as they are planned specifically to deliver direct evidence of substantive as well as control matters (PricewaterhouseCoopers Everson, 2013). Reference: Barndt, R. J., Fuller, L. R., Flynn, K. E. (2016). Teaching Inherent Risk and Tolerable Misstatement in Auditing: A Modified Delphi Method as a Teaching Tool. InAdvances in Accounting Education: Teaching and Curriculum Innovations(pp. 125-140). Emerald Group Publishing Limited. (Lecture 4) DeFond, M. L., Lennox, C. S. (2016). Do PCAOB Inspections Improve the Quality of Internal Control Audits?.Journal of Accounting Research. (Lecture 7) Glover, S. M., Prawitt, D. F., Drake, M. S. (2014). Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis.Auditing: A Journal of Practice Theory,34(3), 161-179. (Lecture 6) Jans, M., Alles, M.G. and Vasarhelyi, M.A., 2014. A field study on the use of process mining of event logs as an analytical procedure in auditing.The Accounting Review,89(5), pp.1751-1773. (Lecture 6) Jiang, W., Son, M. (2015). Do Audit Fees Reflect Risk Premiums for Control Risk?.Journal of Accounting, Auditing Finance,30(3), 318-340. (Lecture 5) PricewaterhouseCoopers (Firme), Everson, M. E. (2013).Internal control: Integrated framework. Committee of Sponsoring Organizations of the Treadway Commission. (Lecture 7) Walsh, A. (2014). Normative causation and inherent risk in the medical negligence context:'Paul v Cooke'[2013] NSWCA 311.Precedent (Sydney, NSW), (121), 51. (Lecture 4) Zhao, M., Cooney, M. T., Klipstein-Grobusch, K., Vaartjes, I., De Bacquer, D., De Sutter, J., ... AlFaleh, H. (2016). Simplifying the audit of risk factor recording and control: A report from an international study in 11 countries.European journal of preventive cardiology,23(11), 1202-1210. (Lecture 5)