Hamlet and Where are You Going, Where have you Been? Essay -- GCSE Eng

Mr. Wrong in Hamlet and Where are You Going, Where have you Been?â â This article will consider how the character Gertrude from Hamlet and the character Connie from Where are You Going, Where have you Been? both end up with an inappropriate man. The paper will look at how these off-base men were indistinguishable and why Gertrude and Connie may have succumbed to them. Gertrude was hitched to another person when she succumbed to Claudius. The play shows that he began charming her some time before Hamlet'sâ father was dead, thus their getting hitched so rapidly after his passing. Inside a month, ere yet the salt of most profane tears had left the flushing in her bothered eyes, she wedded. Connie was single when Arnold Friend moved toward her, yet she had been out on dates with different young men, for example, Eddie at the drive-in. Arnold wasn't the primary youngster who at any point focused on her. In the two cases, Gertrude and Connie picked the more regrettable man when they had something better. This is clear for Gertrude's situation. The Ghost says as much: What a tumbling off was there...to decay upon a lowlife whose common endowments were poor to those of mine, and Hamlet tells her directly: Might you be able to on this reasonable mountain leave to take care of and secure on this field? Gertrude doesn't fight that announcement. With Connie, we discover that different young men she went out with were pleasant, sweet and delicate, and Connie truly loved them. Her psyche slipped over onto considerations of the kid she had been with the prior night and how decent he had been, the means by which sweet it generally was†¦the way it was in motion pictures and guaranteed in tunes. Gertrude, additionally, appeared to truly like Hamlet's dad, at any rate at once. Why, she would hold tight him as though increment of craving had developed by what it benefited from, said Hamlet. Both had... ...nt at what sort of man Claudius was, while we know Connie had some insight. At long last, Gertrude winds up kicking the bucket because of her off-base decision and her naivete, and Connie in all likelihood does likewise. Their naivete winds up turning into their deadly defect. Gertrude's terrible judgment may likewise have achieved the passing of all the others, in such a case that she had denied Claudius' advances perhaps none of this would have occurred. In the event that Connie had called the police, perhaps Arnold Friend would have been gotten and placed in prison. At any rate, on the off chance that she had not gone with him, at any rate her family wouldn't have lost their girl. Both bring annihilation upon themselves as well as upon others too in light of their artlessness. Works Cited: Korb, Rena. Where Are You Going, Where Have You Been? Short Stories for Students. Ed. Kathleen Wilson. Vol. 1. Detroit: Gale, 1997. Hamlet and Where are You Going, Where have you Been? Article - GCSE Eng Mr. Wrong in Hamlet and Where are You Going, Where have you Been?â â This article will consider how the character Gertrude from Hamlet and the character Connie from Where are You Going, Where have you Been? both end up with an inappropriate man. The paper will think about how these off-base men were indistinguishable and why Gertrude and Connie may have succumbed to them. Gertrude was hitched to another person when she succumbed to Claudius. The play demonstrates that he began charming her some time before Hamlet'sâ father was dead, thus their getting hitched so rapidly after his passing. Inside a month, ere yet the salt of most profane tears had left the flushing in her annoyed eyes, she wedded. Connie was single when Arnold Friend moved toward her, however she had been out on dates with different young men, for example, Eddie at the drive-in. Arnold wasn't the principal youngster who at any point focused on her. In the two cases, Gertrude and Connie picked the more awful man when they had something better. This is evident for Gertrude's situation. The Ghost says as much: What a tumbling off was there...to decrease upon a rapscallion whose common blessings were poor to those of mine, and Hamlet tells her directly: Might you be able to on this reasonable mountain leave to take care of and secure on this field? Gertrude doesn't fight that announcement . With Connie, we discover that different young men she went out with were decent, sweet and delicate, and Connie truly preferred them. Her brain slipped over onto musings of the kid she had been with the prior night and how decent he had been, the way sweet it generally was†¦the way it was in motion pictures and guaranteed in melodies. Gertrude, additionally, appeared to truly like Hamlet's dad, in any event at once. Why, she would hold tight him as though increment of craving had developed by what it benefited from, said Hamlet. Both had... ...nt at what sort of man Claudius was, though we know Connie had some indication. At long last, Gertrude winds up kicking the bucket because of her off-base decision and her naivete, and Connie undoubtedly does likewise. Their naivete winds up turning into their lethal defect. Gertrude's awful judgment may likewise have realized the passing of all the others, in such a case that she had rejected Claudius' advances possibly none of this would have occurred. In the event that Connie had called the police, perhaps Arnold Friend would have been gotten and placed in prison. In any event, on the off chance that she had not gone with him, at any rate her family wouldn't have lost their little girl. Both bring obliteration upon themselves as well as upon others too as a result of their guilelessness. Works Cited: Korb, Rena. Where Are You Going, Where Have You Been? Short Stories for Students. Ed. Kathleen Wilson. Vol. 1. Detroit: Gale, 1997.

The College Experience Essays - Startup Cult, DraftCarson Hill

The College Experience In High School, school appeared to be the most unnerving thing that I could consider. At whatever point I pondered it my stomach would quickly start to turn around and around. In spite of the fact that I was all set off and be without anyone else and meet new individuals I was frightened to death simultaneously. I didnt think a lot about the school understanding and what I knew (or thought I knew) frightened me. I imagined hard classes that I wouldnt have the option to stay aware of, individuals that wouldnt like me, long climbs to get to my classes, and shocking food. I couldnt envision leaving the security of my own room, my own stuff where I need it, my companions that Ive went through for all intents and purposes my entire time on earth with, my family who set up with all my little idiosyncrasies, and my vehicle!! What was I going to manage without my valuable vehicle? A portion of my companions that had just been to school and had returned to visit appeared to be so a lot more e stablished and increasingly develop. I felt twelve years of age in correlation. I imagined that I could always be unable to fit in. Every other person that I conversed with didnt anyway appear to have this issue. They all were excited at the idea of being all alone and not stressing over their folks guiding them constantly. What's more, certain, the idea was incredibly energizing to me too, however how might I get by without my loved ones and the things that had taken me eighteen years to become acclimated to. I wanted to head off to college was essentially taking everything that I knew and had become used to and hurling it noticeable all around. The most noticeably terrible part about everything was that I had an inclination that I was the one in particular that really contemplated this. I felt so youthful and immature for really being terrified to come to school. After I thought I wouldnt have the option to take the weights any longer, I chose to move toward my mother about the su bject. I disclosed to her that I was somewhat frightened and the idea of being on my own made me somewhat uncomfortable. Darling she stated, I know its a little hard at the present time and things are a touch of confounding and overpowering however it will get simpler. Youll get the chance to class and marvel how you at any point got along living here and going to secondary school. Also, when you get somewhat apprehensive and think its an excessive amount of simply make sure to stick it out and you can generally get back home. Conversing with her certainly set me feeling better about the manner in which I was feeling however I still couldnt shake the apprehension that I got when I considered the classes that I was taking and the gigantic measures of schoolwork that I would need to persevere. As time passed by I started to not contemplate going to class and I simply needed to relish the time that I had left with my recognizable companions. The late spring before I came to class was presumably the best time marry ever had. We thought back about our lives growing up and all the great that we had throughout the years. We as a whole realized that come September things could never be the equivalent again and we needed to benefit as much as possible from it while we despite everything could. As the finish of August moved around we realized that the time had come to bid farewell and be headed to our own autonomy. I got together the recollections of the most recent eighteen years of my life into around five bags and was all set. I still didnt feel like I was similarly as adult as my more established school companions and I felt that I despite everything seemed as though I was twelve years of age yet I figured I needed to go at some point. We at long last made it to the quarters and started dumping my garments and the 8,000,000 sacks of food that my mother had pressed me. In spite of the fact that I wasnt too stressed over my new flat mate seeing as how she was a companion from home and

The Causes of Test Anxiety and Academic Stress

The Causes of Test Anxiety and Academic Stress Student Resources Print Causes of Test Anxiety and Academic Stress By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on February 09, 2020 Paul Bradbury / Getty Images More in Student Resources APA Style and Writing Study Guides and Tips Careers If you deal with test anxiety, you know how stressful it can be. You might feel alone, like youre the only one who has this issue, but test anxiety is actually quite common. Nervousness and anxiety are perfectly normal reactions to stress. However, for some people, this fear can become so intense that it actually interferes with their ability to perform well on a test. So what causes test anxiety? For many students, it can be a combination of things. Bad study habits, poor past test performance, and underlying anxiety problems can all contribute to test anxiety.?? Biological Causes In stressful situations, such as before and during an exam, the body releases a hormone called adrenaline. This helps prepare the body to deal with what is about to happen and is commonly referred to as the fight-or-flight response. Essentially, this response prepares you to either stay and deal with the stress or escape the situation entirely. In a lot of cases, this adrenaline rush is actually a good thing. It helps prepare you to deal effectively with stressful situations, ensuring that you are alert and ready. For some people, however, the symptoms of anxiety they feel can become so excessive that it makes it difficult or even impossible to focus on the test. Symptoms such as nausea, sweating, and shaking hands can actually make people feel even more nervous, especially if they become preoccupied with test anxiety symptoms. Mental Causes In addition to the underlying biological causes of anxiety, there are many mental factors that can play a role in test anxiety. Student expectations are one major mental cause. For example, if a student believes that she will perform poorly on an exam, she is far more likely to become anxious before and during a test. Test anxiety can also become a vicious cycle. After repeatedly enduring test anxiety, students may begin to feel helpless to change their situation. After experiencing anxiety during one exam, students may become so fearful about it happening again that they actually become even more anxious during the next exam. How to Minimize Test Anxiety So what exactly can you do to prevent or minimize test anxiety? Here are some strategies to help: Make sure youre prepared.  That means studying for the test until you feel comfortable with the material. Dont wait until the night before. If you arent sure how to study, ask a teacher or parent for help. Being prepared will boost your confidence, which will lessen your test anxiety.Banish the negative thoughts.  If you start to have anxious or defeated thoughts, such as Im not good enough, I didnt study hard enough, or I cant do this, push those thoughts away and replace them with positive thoughts. I can do this, I know the material, and I studied hard, can go far in helping to manage your stress level when taking a test.Get enough sleep.  A good nights sleep will help  your concentration and memory.Take deep breaths.  If you start to feel anxious while youre taking your test, breathe deeply, in through your nose and out through your mouth. Work through each question or problem one at a time, taking a deep breath in between each one as needed. Making sure you are giving your lungs plenty of oxygen can help your focus and sense of calm.Avoid the perfectionist trap.  Dont expect to be perfect. We all make mistakes and thats okay. Knowing youve done your best and worked hard is really all that matters, not perfection. How to Overcome Perfectionism

President Roosevelt s New Deal - 1025 Words

Franklin Delano Roosevelt is consistently listed just behind Lincoln and Washington on ratings of American presidents by many historians. There are even some media sources, such as Newsweek and the Schlesinger Presidential Poll that list FDR as the top modern president. He was loved by the American people at the time, as evident by his four terms, the only president to do so. To the average and uninformed American, this may seem to be a fair assessment of the president that led his country out of the Great Depression and through World War II. President Roosevelt’s New Deal undoubtedly strengthened American confidence while significantly extending the scope of American government. While FDR has built his high rating on his achievements and influence, this is not the criteria that should be used to judge a leader of his position. The President’s conduct should be judged on the moral principles and ideals that this country was founded upon; FDR failed tremendously in this area. On January 14th, 1942, President Franklin D. Roosevelt issued Presidential Proclamation No. 2537, requiring aliens from World War opposition countries, such as Italy, Germany and Japan, to register with the United States Department of Justice. The west coast of the United States was occupied by a large population of Japanese Americans, generating a fear of sabotage from within the country. This proclamation allowed the arrest, detention and internment of enemy aliens who violated restricted areas, evenShow MoreRelatedPresident Roosevelt s New Deal971 Words   |  4 PagesWhen President Roosevelt took office, the odds were stacked against him almost immediately. This was due to Roosevelt having to take on the task of getting America out of the Depression that It plunged into during the Herbert Hoover administration. The Great Depression happened through a myriad of events that ranged from bank failures to the stock market crashing multiple times in a short amount of time. The nation s economy was in turmoil and unemployment and poverty were at an all-time high andRead MorePresident Franklin D. Roosevelt s New Deal1374 Words   |  6 PagesPresident Franklin D. Roosevelt’s New Deal did not solve the problems of the Great Depression and slowed economic recovery for America until World War II. The Great Depression brought about a high unemployment, and the New Deal did not deal with it successfully. The Democratic Party benefited from the New Deal’s social and work programs because it shifted the African American vote from Republican to Democrat. (Powell, 2003) Some of the programs from the New Deal that exist today are broken and manipulatedRead MorePresident Franklin D. Roosevelt s New Deal1119 Words   |  5 PagesWhen President Franklin D. Roosevelt was elected in 1932, he took office in one of the worst economic crises in American history. The preceding three years were three years of significant hardship that took a toll on the natio n’s morale. He won the presidency in a landslide vote over the fairly conservative incumbent Herbert Hoover showing the American people were desperate for changes that could restore the nation to economic prosperity seen in the 1920’s. Once he was inaugurated, he quickly jumpedRead MoreThe Great Depression And President Roosevelt s New Deal894 Words   |  4 Pagesremembered for the Great Depression and President Roosevelt’s New Deal, demonstrated a time of great racial tension and segregation in America. Slavery dissolved and the Ku Klux Klan became less popular; the struggle of African Americans, however, was not over. Racial segregation thrived with half of African Americans out of work, their jobs transfered to whites who were struggling from the Great Depression (â€Å"Race During the Great Depression†). The New Deal, created to promote equality and produceRead MorePresident Franklin D. Roosevelt s New Deal1279 Words   |  6 Pagesnation was in a state of crisis when Franklin D. Roosevelt took office in 1933. The Great Depression had caused severe unemployment (up to 90% in some cities!), business failures, and serious disruptions in international trade. It’s no understatement that Roosevelt had a lot of work to do to fix the nation and restore trust in the government! This is when FDR’s New Deal comes in. As an AP US History student, it is important for you to know what the New Deal is, but also why it is important. This APUSHRead MoreThe Great Depression And President Roosevelt s New Deal895 Words   |  4 Pagessegregation, is historically remembered for the Great Depression and President Roosevelt’s New Deal. Slavery had ended and the Ku Klux Klan started to become less popular; the struggle for African Americans, however, was not over. Racial segregation continued to thrive with half of African Americans out of work, their jobs given to whites who were struggling from the Great Depression (â€Å"Race During the Great Depression†). 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The SSA was an attempt to limit what were seen as dangers in the American life, including old age, poverty, unemployment, and the burden of widows and fatherless children. The SSA was intended to provide a minimal level of sustenance to older Americans, saving them from poverty. By signing the Social Security Act, President Roosevelt became the first president to advocate federal assista nce for the elderlyRead MoreTheodore Roosevelt And The Progressive Era1392 Words   |  6 PagesVice President of William McKinley died in November 1899 Theodore Roosevelt won the nomination unanimously. Little did Theodore know that this was the beginning of his rise to the presidency. He campaigned vigorously for McKinley which eventually lead to their landslide victory in 1900. Roosevelt spent six uneventful months as Vice President, as his most notable action was thrilling his supporters with words â€Å"Speak softly and carry a big stick, and you will go far.† On September 6th, President McKinleyRead MoreThe New Deal: Franklin Roosevelt879 Words   |  4 Pages The term, The New Deal, comes from Franklin Roosevelt’s 1932 democratic presidential nomination acceptance speech, Roosevelt says, I pledge you, I pledge myself, to a new deal for the American people.(Referring to the great depression) Roosevelt explains the New Deal as a use of the authority of government as an organized form of self-help for all classes and groups and sections of our country. The New Deal program was born in a Brain Trust meeting prior to Roosevelt’s inauguration. (Anonymous)

The Argument About Mockingbird Essay Topics

The Argument About Mockingbird Essay Topics You have to know all facets of financial topics as soon as you choose them. A student ought to keep in contact with the hottest trends and know which persuasive essay topics are related to sound convincing in regards to defending personal opinions. Obviously, topics which are still relevant in 2018 are the very best. Possessing very good research abilities and selecting an excellent topic is important. The goal of brainstorming is to aid you in getting ideas. Any idea can prove to be a good foundation for a topic. Another good idea is to receive some completely free essay examples of different sorts and on various subjects to find a general idea of the way in which a prosperous debatable paper looks. Mockingbird Essay Topics and Mockingbird Essay Topics - The Perfect Combination Good persuasive essay topics need to be persuasive. Weave in your perspective to create your essay unique. If you're thinking about how to compose a persuasive essay, you should know that writing an essay is a complicated procedure. Always remember a great persuasive essay needs to be persuasive. It will be simpler that you compose a superior persuasive essay if it's a subject in which you have knowledge. Qualities of a great persuasive essay topic The topic needs to be specific. Take notes concerning all possible topics you'll be able to consider. There are a lot of intriguing topics that could be become a persuasive essay if you take the opportunity to think about doing it. Drugs have to be illegal all around the world. Freedom of choice is wonderful. Problems connected with drugs are somewhat contradictive. For a student in the center school the typical topics are linked to science and history. There are several persuasive essay topics to pick from to finish your high school or college assignment. Before students begin to write, it is a very good idea for them to earn a list of the points they would like to make to their readers. Many students think that it is a waste of time. Here's What I Know About Mockingbird Essay Topics There are just a few things that define whether an essay you're working on is going to be a good one. At precisely the same time, it's a terrific persuasive essay idea. After you settle on this issue and select the position on which you will base your essay, the remainder of the job can then begin. You may trust us to offer expert aid for many of your academic writing needs. The big distinction is that the argumentative essay should demonstrate a discussion instead of a single opinion. Still, figuring out the very best topic for your essay isn't your only concern for a student. Persuasive essays are a fantastic method to encourage the reader to check at a particular topic in a different light. So, the best method to compose an excellent persuasive essay is to locate a theme you're familiarized with and wish to share your experience with the reader. Textbooks are obsolete and must be replaced by iPads. Students are accustomed to the simple fact which their professors give them with the assignment's topic. The teachers don't always assign the specific topic. A survival program should develop into a must-have for each family in the event of natural disasters. There are positive and negative people. Many people wind up covering the very same tired topics they see in the media every day, only because they can't produce a better idea. All people ou ght to be permitted to receive free high education. An argumentative paper is part of the persuasion. If nobody knows the way to write or read cursive handwriting, the shape of communication is going to be lost, some believe. It's highly recommended that you just pick the topic that you are able to deal with, for instance, if you're not t sketching the personality characteristics then you need to better not elect for it. The absolute most important part is your wisdom and comprehension. Prior exposure or knowledge about a specific subject provides better hindsight which may bring much better arguments on the issue. You need to set up facts, possess the confidence and demonstrate the crystal clear evidence of your private viewpoint to certain phenomenon. Demonstrate or give examples to produce the audience understand the way that it works and the way that it solves the issue. How to Get Started with Mockingbird Essay Topics? Therefore, you've got to discover enough substan tial evidence for the specific topic. The subject can be associated with science or literature. Even if you think in a specific argument very strongly, if you lack the evidence to demonstrate your point, then your argument might just be as great as lost. Normally, having three important arguments to demonstrate your point is sufficient for a convincing paper.

Internal Controls Free Essays

string(47) " to the directors to not devalue the property\." Risks surrounding the identified accounts The Audit of TON Ltd has highlighted number of risks. The risks highlighted In the audit are discussed throughout the report. Below is a table of the risks and tests to carry out, based on the five accounts highlighted as being of risk. We will write a custom essay sample on Internal Controls or any similar topic only for you Order Now The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has Increased while sales has decreased. Days In receivables ratio has also Increased considerably. This highlights a high risk of overstatement of the assets. Subsequent assessment of sales receipts, aged receivable trial balance, and follow up on amounts that are overdue. Inquiry with key persons as to how and when overdue balances are classified as bad debts. Current Investments The decrease In current Investments needs Investigating, as well as why It has been Impaired and has the Impairment correctly been done. Review the share certificates, to vary they are held, and how many are held. Review the share prices used in the balance to the ASS listed prices. Property Assets Due to the property market being in decline, why hasn’t the property in the financial reports not also decreased considerably? There could be an overstatement of property assets. Inquiry on why the directors valued the property the way they did and reasoning for It. External valuation by an expert. Intangible Assets No movement in intangible ass ets is unusual, particularly considering technology does not have an indefinite life. Overstatement of assets could be in use. Inquiry on why the directors valued the asset they way they did and reasoning for It. External valuation by an expert. Deferred Developmental Expenditure Even though analytical procedures can only be used, deferred development expenditure requires Investigation, due to the more than significant increase. Added to that the information that a competitor has successfully developed and patented a similar device the future economic benefits from the deferred development expenditure is in question. Is there / could there be an overstatement? Assessment of accounting procedures used to create the deferred development expenditure balance. Inquiry to directors, and experts about the obsolescence of the company’s laser development. Expert analysis of the technology. After all analytical procedures have been used to evaluate any risks to the financial reports of TON Ltd a number of risks have been highlighted in other accounts. Although It Is highly unlikely for a business to genuinely manipulate expenses to A) is certainly a major concern for TON Ltd. The operating expenses has also doubled in percentage of total sales (Appendix C). The decrease in inventories whilst also having an increase in accounts receivable is very unusual, mainly due Tao decrease in sales revenue. This highlights that accounts are not being written off to (increase he company’s assets), falsified sales (increase the company’s assets), or even theft of inventory. Business Risk The business risk for TON Ltd has increased from previous years. The primary business risk of concern is the loan agreement placed on the money borrowed to fund research projects. As the agreement with the bank states, that if the company’s debt to equity ratio increases to over 1. 2:1. 0 the bank is allowed to demand immediate repayment. The analytical procedure has shown that the debt to equity ratio has increased from 1. 02:1. 0, to 1. 11:1. 0 (Appendix B). This is of great concern to he going concern of the business, and points out that the entities is highly leveraged and may be incapable to meet its debt obligations. Other factors concerning going concern are the other profitability ratios (Appendix B). This risk of going concern can create considerable pressure for the manipulation, falsification or modification of financial records in order to meet the agreement in place. The decline of the property market is also another increased business risk, as one on TON Lad’s major activities is investing in the property market. The decrease in the property market ultimately decreases the value of assets in TON Ltd and such presents the risk of overstatement of the value, or understatement of the impairment of the property. This influences the current liquidity ratios, and may be the reason for an increased ratio (Appendix B), when there should be a decline as indicators have presented. This is mainly apparent in the director’s valuation of investment properties. (Note 8 of the financial reports). One property has not decreased from the previous year, and one was purchased in the current year. This could be an indication of a fraudulent misstatement. Competitors are another business risk for TON Ltd. One competitor of TON Ltd have developed and patented a device similar to the one in which TON Ltd spent a considerable amount on. This highlights a risk of obsolescence of inventory for the company and an overstatement of assets as the expenditure hasn’t been written off. The reporting of this expense into other non-current assets account has lead to an increase of 1900 percent in the trend statement (Appendix A), and an increase in the percentage of total assets by almost 13% (Appendix C). As with the property, the treatment of expenditure affects the current liquidity ratio, making impasse liquidity look better than it actually is (Appendix B). If the amount was written off, due to it not providing any future economic benefit to the company then it would decrease the assets of the business, and increase the tax liability of the company. The factors highlighted above would have placed pressure on the directors of the company. Considering the directors value certain financial report balances, these balances have a risk of being fraudulently misstated. These accounts are Investments (non-current), Property Plant and Equipment, and Intangible Assets (non- current). As discussed previously, the decline in the property market would indicate a decline to the value of the property held by TON Ltd. However, TON Ltd has not The pressures that might been placed on the directors, may have lead to the directors to not devalue the property. You read "Internal Controls" in category "Papers" This can also be said for the intangible assets account which contains technologies that’s valued by the directors. These technologies have not been impaired which is not normal, considering technology is regularly improving and therefore obsolete in a shorter period than other intangibles. Plant and Equipment also needs be looked at. Although there is no indication of misstatement in this account, in fact it has decreased in the trend and common size statements (Appendix A and C) should be looked into. Appendix A Trend Statement 2013 2012 2011 sales 100% Cost of goods sold 68% 85% 100% Gross profit% 109% 100% other Revenue 100% operating 154% 100% Finance costs 150% 128% 100% profit before Tax 103% 100% Tax Expense 103% 100% Net profit 103% 100% 9000 $’000 $’000 cash 139% 100% Trade and other receivables 131% 111% 100% Investments 110% 100% Inventories 110% 107% 100% other% 92% 100% Total current Assets 110% 108% 100% Non Current Assets Investments 150% 145% 100% Property, plant equipment 84% 92% 100% Intangibles 200% 200% 100% otherness% 100% 100% Total Non-current Assets 158% 130% 100% Total Assets 140% 122% 100% Current Liabilities Trade and other payable 104% 118% 100% provosts 59% 100% Total current Liabilities 101% 116% 100% Non Current Liabilities sank Loans 188% 125% 100% provosts 116% 114% 100% Total Non-current Liabilities 179% 124% 100% Total Liabilities 144% 120% 100% Net Assets 135% 123% 100% Equity Share capital 100% 100% 100% Reserve 107% 100% 100% Retained Earnings 190% 163% 100% Total Equity% 123% 100% Appendix B Activity Ratios Receivables Turnover 4. 55 6. 32 Days in Receivables 80 58 Inventory Turnover 2. 19 2. 85 Days in Inventory 166. 53 127. 89 Profitability Ratios Gross profit 0. 32 0. 30 0. 25 Net profit 0. 07 0. 14 0. 13 Return on Total Assets 0. 03 0. 09 0. 11 Return on Shareholders’ Equity 0. 07 0. 19 Solvency Ratios 0. 22 Times Interest Earned 0. 63 1. 76 Liquidity Ratios current Ratio 1. 80 1. 54 1. 66 Quick Asset Ratio 0. 90 0. 79 0. 83 Appendix C Common Size Statement $’000 $’000 $’000 sales Revenue 100% 100% 100% 2. 17 Cost of goods sold 68% 70% 75% Gross profit% 25% other Revenue 7% 7% operating Finance cost 11% 8% 6% profit Before Tax Tax Expense 6% 5% Net profit $’000 $’000 Current Assets cash 0. 15% 0. 25% 0. 22% Trade and other receivables 11. 15% 10. 79% Investments 3. 36% 5. 91% 6. 56% Inventories 14. 80% 16. 45% 18. 75% other. 22% 0. 31% 0. 41% Total current Assets 29. 68% 33. 70% 37. 81% Investments 33. 59% 37. 26% 31. 25% Property, plant equipment 14. 33% 17. 99% Intangibles 8. 96% 10. 28% 6. 25% 23. 75% Total Non-current Assets 70. 32% 66. 30% 62. 19% Total Assets 100% 100% 100% Trade and other payable 29. 99% 40. 2% 41. 68% provosts 1. 28% 2. 55% 3. 13% Total current Liabilities 31. 6% 43. 27% 44. 81% sank Loans 63. 80% 50. 91% 49. 04% provosts 4. 93% 5. 82% 6. 15% Total Non-Current Liabilities 68. 74% Total Liabilities 100% 100% 100% Net Assets 56. 73% 55. 19% Share capital 23. 65% 25. 94% 31. 88% Reserve 25. 30% 25. 94% 31. 88% Retained Earnings 51. 05% 48. 11% 36. 24% Total Equity% 100% 100% Question 2 – Internal Controls The client of ACT Ltd has stated they have established improvements to their systems surrounding their internal controls. From the information that has been provided by the audit manager containing the new internal controls implemented at ACT Ltd, the allowing table contains a list of the four internal controls that are potentially effective, the risk each one could mitigate, and the appropriate tests of each of the identified controls. Strengths Effective Control Risk Addressed Test of Control l. Documentation which allows the follow up of partially filled orders by the dispatch department manager. (Preventative control. ) l. Deals with the custody that happens in the sales process, dealing with shipping/delivery in particular. The control helps to prevent the overstatement of sales by accounting for partially filled orders and not listing them as complete orders. It also helps to prevent the understatement of inventory by keeping a correct record of what has actually been dispatched. This deals with the occurrence and completeness assertions Examination of the reconciliation of shipments to invoices Monitor the checking of shipments, or inspect selected shipments, including partially filled shipments Inspection of documentation relating to shipments, and partially filled shipments IV. Computing and updating the customer volume ratings that are used to apply discounts. Provides a segregation of duties by having the ratings calculated by one person, and authorized by another individual. It encourages the right recording of sales, and discounts applied. It allows discounts to be applied, with accordance to the company’s policy. This deals with the accuracy assertion. Select a sample of invoices (with discounts applied to them), and check the evidence that the discount applied can be traced back to the approved list. Check against previous sales totals of the customer VIII. Reviewing of the trade receivables analysis to detect and highlight any accounts that are past 90 days. Allows the financial manager to follow up with the trade receivables clerk, and receive reasoning for the outstanding balances. Detective control) VIII. Deals with accounts receivable and mainly outstanding accounts. The control is in place to allow the detection of any abnormal balances, and bad debts. It encourages the chasing up of debtors before 90 days, the correct assessment of bad debts expense, It also helps to detect any customers that are of concern in these areas. The assertion here is classification. Assessment of outstanding accounts, and make inquiries with key staff about the outstanding amounts, and the chance of payment. Examine against company, and accounting, policy on bad and doubtful debts. X. Chasing up outstanding receivables. Also makes sure that customers do not go over credit limits by putting a hold on / delaying of shipments until a payment is received f rom the customer. (Preventative control) ‘X. Deals with accounts receivable, bad debts, and sales/ inventory. The control allows for a plan that’s been in placed to follow up on any outstanding debts, and or detect bad and doubtful debts. The control is in placed to ensure sales/inventory are not completed and thus shipped to customers who have outstanding accounts that the financial manager is uncomfortable with. It encourages correct credit procedures, chasing up outstanding accounts, and the correct valuation of accounts receivable. An assessment of outstanding accounts, and inquires with key staff about the outstanding amounts, and the chance of payment. Evaluate against company, and accounting, policy on bad and doubtful debts. Review the credit approval process, against customers with outstanding debt. Check against company policy The above table highlighted the potentially effective controls that ACT Ltd has set in place. However though not all of the controls in placed were effective that the Audit Manager’s extract has identified, five out of the nine controls that ACT Ltd have in place had some weaknesses. The following section of this report will highlight the five sales and receivables internal controls, and the weaknesses inherent in each one. Weaknesses The first weakness to be highlighted is the weakness of control two, this weaknesses completeness and occurrence. The lack of separation of duties in this control, allows an employee to misappropriate assets. The employee can cover up any misappropriation as they are involved in both the shipping of goods and the good turned whilst without any appropriate supervising or authorizing. Another weakness in this control is that the trade receivables clerk is the one individual in charge of all credit notes. Again, by the lack of segregation of duties, allows the employee to cover up falsified actions by having control of both transactions. The weaknesses in control three are related to fraudulent activities, as with errors in the financial report, concerning unintentional mistakes. The IT system is fairly new and is looked after by the sales director and not an IT expert. This weakness can raise the risk of errors in the IT system. The prices of stock are gathered from the selling price master file, and as there is no password protection necessary for access to databases, the selling price master files, and every other file are all subject to inappropriate changes. This allows for any fraudulent activities and as well, honest mistakes dealing with the changing of database files. The most evident weakness in this control is the simple screen check performed by the trade receivables clerk to verify the accuracy of the invoices. A high risk of misstatement can arise, whether intentionally or unintentionally. Some simple controls of passwords, authorization of hangers, authorization and approval of invoices would help to reduce the weaknesses, and thus the risk. Control five has a few weaknesses that allow the risk of fraudulent activities, and segregation of duties. This control entitles the trade receivables clerk, who also creates invoices, to post them the general Journal. As there is not segregation of duties, this can allow the clerk to cover up any fraudulent activities they may be par taking in. Add to this weakness, not only can fraudulent activities be covered up, but unintentional errors may not be highlighted before the sales invoices are posted to the general ledger. Segregation of these duties, posting to the ledger, and/or receiving approval and authorization of the sales invoices and general ledger, can minimize the risk surrounding the weaknesses of control. As stated above, segregation of duties is visibly a weakness in the sales and receivables of ACT Ltd. This weakness also exists in control 6. The trade receivables clerk, who computes all the data for the invoices, is also the same person who accepts the receipts from debtors, compute the payments, prepares the bank deposit slip, and reconciles the trade receivables ledger to the debtors control account in this control. This is plainly raising the risk that the clerk could possibly partake and conceal any fraud during their normal course of duties. Sufficient segregation of duties is very vital to reducing this risk, and therefore reduces the weaknesses highlighted in this control. Control seven’s main weakness deals around the controls in the IT system and the controls around the databases. Control seven includes the computer generating an aged analysis at the end of the month, based upon all invoices completed. However with insufficient controls as highlighted in control three and our, the information in the report is likely to have errors. The fact that anyone can easily access the database means that the invoices computed can be fraudulently created, deleted or modified. Therefore occurrence and accuracy assertions can plainly be found to be inaccurate. Control seven can only be strengthened if the controls in place, the likely hood of misstatement in this control is only going to carry on. Assessment of Internal Controls As highlighted in the report the new internal controls that are in placed at ACT Ltd have both strengths and weaknesses. As such the reliance on these internal controls fifers in different areas. The strengths outlined above are obviously of less concern then the weaknesses outlined. The controls recognized as effective require more tests of control rather than substantive testing, as they can be relied upon more than the controls that have been recognized with weaknesses. As for the controls with weaknesses, they are require to have more substantive testing as the controls cannot be relied upon as much. The strengths highlighted surround delivery and shipping (control 1), the accuracy of discounts applied (control 4), aged trade receivables, allow up of aged trade receivables, and the accuracy of bad and doubtful debt expense (controls 8 and 9). The assertions attributed to these areas can therefore be relied upon more than the other controls. The tests of controls outlined above should be undertaken on these controls identified to ensure that the controls exist and can be relied upon. The controls around these areas can be class as less than high. The weaknesses highlighted concern largely the segregation of duties, and controls around the IT system. These two weaknesses are common across all the weaknesses identified. As such, these controls cannot be relied upon, at least until the management of ACT Ltd correct the weaknesses identified. Therefore the risk assessment of these areas can be classed as high, and thus require no test of controls, and a greater emphasis on substantive testing. References: Gay, G. E. , Sentiments, R. (2012). Auditing and assurance services in Australia (5th deed. ). Roseville: McGraw Hill. ACACIA. (2014 or 2013). Auditing and assurance handbook. Brisbane: John Wiley Sons Australia. Accounts Receivable Account Receivable has increased while sales has decreased. Days in receivables ratio has also increased considerably. This highlights a high risk Current Investments The decrease in current investments needs investigating, as well as why it has been impaired and has the impairment correctly been done. Reasoning for it. External valuation by an expert. For it. Used, deferred development expenditure requires investigation, due to the more obsolescence of the company’s laser development. How to cite Internal Controls, Papers

Segment Analysis Marketer Mary and Owner Ollies free essay sample

Mary (MM) is a type of customers with company size from 26 to 100 people. It usually comprises marketing professionals with educated knowledge of web 2. 0 in the company. So the inbound marketing tools MM need are more sophisticated ones, which can help them conduct more detailed level analysis of customers. To acquire this type of customer, it costs $5,000. But if HubSpot acquire MM successfully, it has lower churn rates, 3. 2%, compared with Owner Ollies’ 4. 3%. MM accounts for 31% of HubSpot’s customer portfolio in 2009. Should HubSpot (HS) target Marketer Mary segment? Cs analysis: Company: -MM Accounts for only 31% of HS’s customer portfolio -Costs HB $5,000 to acquire MM +$500 initial consulting fee, $500 ongoing monthly fee, which is more than OO The products that Hubspot provide meet sophisticated needs of MM, because HS provides complete series of inbound marketing tools -Might consider to rebuild pricing model for MM. As their business needs is more complicated, but the start-up consulting fee is the same as OO +Roberge thinks they can get more money on MM because OO has a lot of macroeconomic risk, i. We will write a custom essay sample on Segment Analysis Marketer Mary and Owner Ollies or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page e. mall business is risky during recession +/-Founders think it’s better to focus on one only one segment (p. 11) +/- Volpe resist on using inbound marketing only, rather than combining both inbound and outbound Customer: +MM are larger businesses (26-100 people) with marketing professionals in the companies +MM had more money to spend on HubSpot’s products (more affordable) -Need longer approval process. It needs to be signed up by high level of managers HB’s products such as analytics and reports are more attractive to MM, so MM will have higher acceptance rate of HB’s products. More educated in Web 2. 0 than OO +Lower churn rate (3. 2%) Competitor: +/- Most of competitors play in only one area of three types in customer funnel -Competitors in inbound marketing are getting more crowded than before -Competitor (Marketo) has similar product of SaaS solutions (from leads to sales analysis) that HB has +Companies will find HubSpot’s product of â€Å"freeware† valuable compared with other competitors (small software that is free and accessible on the Internet) (p. 7)