Causes of the Behavior of Transgenic Mice :: essays research papers

Selectively manipulating genes can lead to a greater understanding of molecular and cellular brain functions and behaviors. However these specific gene mutations may trigger compensatory changes that mask a phenotype or adds to it. Therefore it might be difficult to determine the specific effect of a mutation on behavior. This is especially true since a mutation may be affected by the environment or a specific genetic background. Because of this it is important to find the best way to understand and interpret behavioral data. The Morris Swimming task is a task where the animals are encouraged to find a platform in a water tank. Through careful examination it was found that there where several behavioral trends. One of them is called thigmotaxis and it refers to the mice swimming near the wall without even trying to find the platform. This has to be overcome in order to achieve the goal. If it is not overcome then the stage where the animal learns the location of the platform cannot be reached. A generalized interpretation of the mutant animal’s behavior might lead us to believe that it cannot achieve its task because of learning and memory impairment however it can be observed that the reason for its failure might be its inability to overcome its initial behavior. To verify that this is the cause of the animal’s behavior there is a technique called PCA. This technique allows researchers t o correlate specific measures of the animal’s movements with various factors such as thigmotaxis to understand the specific causes of the behavior and how the mutation affects the animals. It has been found that 50% of the source of variation of the animal’s behavior is the inability to overcome thigmotaxis and is not related to its inability to perform learning tasks. To understand the specific effects of the mutation on animals one must also be careful to eliminate genetic background and environment as affecting performance. A Meta analysis of the data for the water task has shown that both environmental and genetic effect produce sufficient variation to account for the range of almost all behavioral measures. It is hard to determine the effects of the mutation alone without it being confused with effects from other sources. It is helpful to test inbred animals where heterozygous animals are mated to produce wild-type and homozygous offspring.

Traces of Hindu Temple Architecture in Taj Mahal

Chapter 2 Traces of Hindu Temple Architecture in Taj Mahal As mentioned earlier in the old chapter that many critics have found Urdu hints and Taj edifice is a symbolical representation of Mughal memorial merely. But Professor P.N. Oak challenges such thoughts and brings out a review that the Taj Mahal is really a Hindu Temple of Lord Shiva ( Tejo-Mahalaya ) . As P.N Oak besides theorizes that a rock lettering which is known as the Bateshwar lettering is kept in the Lucknow Museum which shows that this memorial can be a temple of Lord Shiva. It was found that the size of Mumtaz’s empty tomb is non of tallness of an mean Islamic adult female of the 17th century and the grave is non of appropriate dimensions. It could be said that the Shiva Linga which is considered as really sacred and sanctum is really under the grave. The grave is on the first floor so it is non clear if Mumtaz’s organic structure is truly buried in Taj Mahal because organic structures are normally buried in the Earth and non in the flooring. This grave of Mumtaz is of the tallness of Hindu Shiva linga and if farther excavation would be allowed the consequence would come therefore Forth. Taj Mahal bears a batch of Hinduism hints and all such Markss have been pointed out by P.N. Oak in his book. On the arch of Taj Mahal’s chief grave there is a trident ( trishul ) which is emblem of all Hindu Temples in India and no mosque or any other Muslim memorial has a trident over its grave. All workss and trees which are present in the gardens of the Taj Mahal are sacred to Hindus like Lotus, Tulsi, Banyan trees, etc. The chief forms are drawn which are found are Bel foliages and Harshringar flowers, these are really used as an offering to Lord Shiva. There is a cardinal chamber in between of eight doors which provides us the thought where the emblem of Lord Chandra-manleeshwar was present. The proper flooring of this cardinal transition besides gives us an thought that Lord Chandra- manleeshwar used to dance to idolize Lord Shiva. The high day of reckoning above it is besides a common characteristic is dripped over the Shiva linga from a bowl hanging on a certain tallness. Even the ushers of Taj Mahal Tell to all visitants about the tradition of a bead of rain H2O which is falling from tallness of the dome on the grave in the cardinal chamber, this is really a topographic point from where the H2O used to drop on the Shiva Linga in the older times. There are silver doors and aureate railings which are in the fixtures of the Taj Mahal, clearly give the Indianness to the memorial because boulder clay day of the month we can happen such fixtures in our Hindu Temples. There are some ancient Hindu colored studies of eight directional arrows, 16 cobras, thirty two tridents, and sixty four flowers of Nelumbo nucifera which are in the multiple of four which is considered auspicious in Hindu faith. This study is designed in the Taj Mahal’s cardinal chamber, from the grave of Mumtaz this form can be seen really clearly. Even Tavernier besides mentioned that the bazaar used to be placed in the six tribunals of the Taj Mahal and this thing is everyone knows that in the tradition of Hindus carnivals and bazaars are set up around temples till day of the month. On all four side entrywaies of the Taj Mahal, there is trident ( trishul ) is inlaid, which is sole arm of Lord Shiva. It clearly proves that it is a Shiva temple. Some pointed out that the Taj Mahal dome has the Arabic scratching ‘Allaho Akbar’ significance ‘God is Great’ . These words were engraved on pinnacle ordered by Shah Jahan after he took over the Hindu temple and commandeered to alter in Islamic usage. But the same reproduction of the pinnacle inlaid in the red-stone courtyard does non hold that Islamic lettering. Then there are broad adorned Chamberss and an adjoining long corridor with the full length of those flats. These Chamberss are fundamentally at the lower degree than the basement cardinal chamber. The Chamberss which are right under the Gravess of King and Queen on two floors which are sealed in a hit-or-miss manner with bricks are likely to hold Hindu graven images and letterings. The corridors which may be running under the red-stone patio, they all are sealed. Likewise all the ventilator type gaps and doors in the flat row have besides been crudely walled up under the red-stone patio. We will be able to see the beauty of the belowground flats if those fillings are removed. It is really much possible that Taj Mahal has two floors above the river bed and one in the cellar which has been sealed by Shah Jahan. ‘Taj Mahal’ is a disgusting signifier of Sanskrit ‘Tejo Mahalaya’ intending ‘Resplendent Shrine’ . This name besides attach to Lord Shiva because his 3rd oculus is said to breathe a tantrum if lustre that is ‘Tejo’ . Even if we look at the existent significance of the term ‘Taj Mahal’ it means a ‘crown residence’ and non a grave. If these Gravess would hold been the existent Gravess, they wouldn’t have been so much decorated because in Muslim civilization Gravess wouldn’t have been so much decorated. The cadaver of Mumtaz, if it is buried in the Taj Mahal, it can non be in the land floor or in the basement chamber. There are other a Hindu symbols which are found in the Taj Mahal, like usage of the sacred Hindu chant ‘OM’ . ‘OM’ is crafted into the marble flower of Nelumbo nucifera both Nelumbo nucifera and OM are symbolically apart of Hindu civilization which are present on the walls of Taj Mahal even on the so called â€Å"graves† . Any pupil or bookman of architecture can clearly state that the ‘flower’ drawn on the marbles is a portion of ancient Hindu temple drawings and non of any Muslim burial chamber craft. There is one of import point besides that clip or instead span of decease of Mumtaz is non clear. Some historiographers says that, she died in 1630 or 1631or 1632 A.D. , and in the celebrated burial chamber it is written that she died in 1629 A.D. It is absurdto think cipher knows the right timing of Mumtaz’s decease. In fact, Taj Mahal has Hindu castle dimensions. Taj Mahal has many doors which are in spiked form. There are ruddy rock corridors, irritants and suites all these properties are merely like typical Rajput edifice. ‘Ghat’ which is really common in temple castle, exists in Taj Mahal. Gateways of the Taj Mahal which are now closed were earlier the topographic point to bathe in the river and travel yachting. Many suites in the Taj Mahal composite are the membranophone houses. These membranophone houses are a portion of Rajputana architecture. It is obvious that in memorial topographic point no membranophone houses are planned to do, and there is no music topographic points made in any Islamic edifices, music is really restricted, hence the membranophone houses clearly prove the manus of Hinduism in the Taj Mahal. There are so many suites for invitees, ground forces withdrawals, servers, caterers etc for any royal intents. Such architecture is ne'er used in doing any grave. All the walls and doors are besides in Hindu dimension, like Ag doors which have been discussed earlier. In the Taj Mahal there are four towers at the each room access. The top of the tower is made up by brass Kalases. Kalases is a Sanskrit word and this word can ne'er be connected to any grave and besides does non suit the Taj edifice architecture. ‘Kalas’ signifies a shinning pinnacle made up by brass or gold. This word merely comes in a connexion of temples or any Hindu castle but Taj Mahal’s top of the tower uses similar stuff and hence this besides gives us the intimation of Temple like castle alternatively of a burial grave. Three different scientific trials took topographic point to happen out the actualities of Taj Mahal. First one is Donodo chronology, in this trial wood sample is taken of several historic edifice. Second one is Thermoluminescence, in this trial a brick pulverization or whole brick is taken and happen out when this brick was baked. This trial is really helpful in happening the age of the historic edifices. Third trial is Carbon-14 trial ; this trial is helpful in happening out the existent age of any living being like wood piece or bone. Professor Mills from New York took the Carbon-14 trial by taking out little wooden piece of one of the Taj Mahal’s wooden door. This study published in theItihasPatrika. It was found out that the likely age of the sample is from 1448 and 1270 A.D. This trial clearly proves that the Taj Mahal existed much before Shah Jahan. But here I would wish to state readers clearly that the age which was proved in the trial was of the Northeastern room access and non of the Taj Mahal’s marble. In this chapter, many illustrations have been discussed which clearly tell that Taj Mahal is fundamentally a Hindu antediluvian temple ( Tejo Mahalaya ) and non a grave.

Why Do People Become Homosexual - 838 Words

â€Å"Why do people become homosexual?† has been the topic of debate as to what factors contribute to homosexuality. The following paper discusses two studies conducted to determine the cause of homosexuality through biological theories. The study as hand is the â€Å"Supplementary Analyses Regarding Langevin, Langevin and Curnoe’s (2007) findings of Fraternal Birth Order in Homosexual Men† by Ray Blanchard. The general theory of this study was to cross examine a recent article by Langevin, Langevin and Curnoe’s (2007) to determine the statistical power of the findings and examine older-sibling sex ratio as well as the fraternal birth order effect. Previous research has stated that the chance of homosexuality in later born males increases with†¦show more content†¦They then wanted to determine if the statistical power of the sub-samples were sufficient enough to determine a factual difference in fraternal birth order. They also wanted to investiga te how many of the patients from the laboratory had new brothers or sisters after they had already turned nineteen. In the original study, the sample included 1604 men which was then reduced due to potentially incomplete subships, to 1122 individuals in which 859 were heterosexual and 263 were homosexual. There were also two sub-samples, the first containing 698 individuals of which 525 were heterosexual and 173 were homosexual, excluding all individuals who were under thirty-one years of age. The second sub-sample excluded all individuals whose mothers were under forty-six years of age and contained 727 individuals of which 562 were heterosexual and 167 were homosexual. The researchers used the database of the Kurt Freund Laboratory at the Center for Addiction and Mental Health in Toronto, Ontario, Canada. The database consists of male patients â€Å"referred for phallometric assessment because of sexual offending or paraphilia† The patients were asked to document the sex an d age of every child delivered by their biological mothers. They also used patients assessed in the laboratory from 2000-2004. They then used t-tests and â€Å"Cohen’s d† equation from a

Compare And Contrast Different Literature Periods

English Literature Periods Literature by definition according to Oxford dictionary is the written works, especially those considered of superior or lasting artistic merit. Literature has classified into several periods. Which has affected by the surrounding events in the society in each period like economic levels, war and peace. Literature is considering as a human creation is differing from the other because of the changing in the society and language development in every period. This essay will demonstrate the relation between the literature and social events, and how authors affected and contributed to form those periods, also I will try to compare two different literature periods. The Renaissance (rebirth period) The Renaissance is†¦show more content†¦The writers focused on these genres of literature and during this era, William Shakespeare appeared and he becomes the most famous writer in the history of literature and his plays had played in the theatres around the world. The themes in this era related somehow to the surrounding events during this period so the majority of the literature works had a tragic end which was death and that related to the Black Death (the plague), which spread during this period. The poets like John Donne and George Herbert even Shakespeare followed a special technique at writing their poems, which were the sonnet. A sonnet is a poem of fourteen lines using a number of formal rhyme schemes. Victorian period The Victorian age was an era in Great Britain s history, which takes its name from Queen Victoria during its reign. The British Empire in this era was the biggest and the most powerful, its spread their army all over the world and they were governed approximately 400 million people in several continentals. The Victorian period witnessed a huge development in industrial fields such as the railway, which helped to make the travel easier, electricity and telegram, which make the long-distance connection easier. However, the industry evolution had created many problems like the social classes and the accumulation of money with a class of people, where you can find in London for example very rich people and on the other side, you can found poor people. In addition, the role of women inShow MoreRelatedEssay on Attitudes Toward Love in French literature838 Words   |  4 PagesThroughout the centuries, literature has provided a way to express oneself, while at the same time, allowing the reader to experience a different kind of life through the stories. As a creation of humans, literature tends to reflect the ideals and thoughts of its writer, while also providing a glimpse into the society, in which the writer penned the story. Perhaps one of the greatest and most intriguing human emotions is love and this theme is present in literature from its beginning to the presentRead MoreComparing Frans Snyders Deer Hunting And Frida Kahlo s The Wounded Deer1423 Words   |  6 Pagesability to compare and contrast art, literature, and other mediums as well as being able to analyze works with my own interpretations. I have chosen two paintings to compare and contrast for this essay: Frans Snyders’ Deer Hunting and Frida Kahlo’s The Wounded Deer. Deer Hunting was painted in 1631 in Belgium during the Baroque period. The Wounded Deer was painted in 1946 in Mexico and is a piece of surrealist art. 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Sherriff and â€Å"Birdsong† by Sebastian Faulks portray their main characters of Stanhope and Stephen in several different ways. These include their ability as a leader, the way that they are introduced, how they are affected by the war and their troubled relationships with women. The contrast between the different forms of literature and theRead MoreKate Chopin s The Awakening1553 Words   |  7 PagesFor centuries literature has identified and associated women with certain images and symbols. The critical lens of feminism works to identify these symbols and further argues that gender and time period dictate the manner in which one behaves. Themes of feminism are evident throughout The Awakening by Kate Chopin. Chopin uses contrasting characters such as Edna Pontellier and Adele Ratignolle to further embody the differing aspects of feminism. 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The greatness of the work lies in the authors proficient application of bitting and profound satires. Swift makes satirical effects to the fullest by using techniques of irony, contrast, and symbolism. The story is based on then British social realityRead MoreMesopotamian Literature : The Civilization1005 Words   |  5 PagesThere were also many different cultural aspects among people in this age. In early Mesopotamia, the Mesopotamians and the Egyptians had a communal outlook on religion. Although their religious outlook was the same, they viewed the world in many different ways that in fact affected their thoughts, art, and literature. The Mesopotamians had a very basic pessimistic belief on their world and viewed the gods as a way to win at life and to handle their desires. 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Capital Punishment Essay - Justice in Retribution

Capital Punishment: Justice in Retribution The American government operates in the fashion of an indirect democracy. Citizens live under a social contract whereby individuals agree to forfeit certain rights for the good of the whole. Punishments for crimes against the state are carried out via due process, guaranteed by the Fourteenth Amendment. The use of capital punishment is decided by the state, which is legal in thirty-seven states. It is a moral imperative to protect the states rights to decide their own position on the use of capital punishment. Capital punishment is a method of retributive punishment as old as civilization itself. Both the Greeks and the Romans invoked the death penalty for a wide variety of†¦show more content†¦The case for capital punishment can best be understood by examining the oppositions arguments against capital punishment. Opponents of capital punishment say the death penalty does not deter crime and is cruel and unusual. Opponents may also argue that capital punishment is a blood thirsty judicial homicide that benefits no one. Are they right to believe a murderer is entitled to our sympathy? The first argument that I shall contend with is that capital punishment does not deter crime. Opponents of capital punishment say the death penalty is not necessary. Other countries that no longer have the death penalty have not experienced an increase in the number of murders. The idea is that the death penalty does not deter crime. Countries such as Sweden, Netherlands, Denmark, Switzerland, and Belgium have not carried out executions since the early part of the century, yet these countries have not experienced a rise in crimr rates (Block, 1983). However, deterrence is not the question when you are looking at the retributive value of capital punishment. In short, deterrence can only work if the threat of punishment is combined with the conviction that the forbidden acts are not only illegal and therefore punishable but immoral. Without the conviction of morality, the easily frightened will not break the law, but the fearless will break the law, the irrational will break the law, a nd all others will break the law. Apparently certain sectionsShow MoreRelatedDylan Pidich. Boston College Philosophy. . Does The Retributive1408 Words   |  6 PagesDylan Pidich Boston College Philosophy Does the retributive theory of punishment deter crime? â€Å"We demand of a deterrent not whether it is just but whether it will deter. We demand of a cure not whether it is just but whether it succeeds. 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To this date, bounded by four influential international protocols that proclaim the abolition and forbid the reintroduction of death penalty, more than halfRead MoreThe Relationship Between Th e Crime Victim and The Criminal Justice System1846 Words   |  8 Pageswas tortured relentlessly for hours or days before finally dying, your life for all intent purposes is gone. There will never be healing, there will never be closure. All is lost forever. Nothing remains - nothing, except your hope for justice and retribution. The death penalty for murder is emotionally charged and subject of great debate. Although survivors of homicide are the ones directly impacted by the crime, the topics of the death penalty and life without parole come exclusively fromRead MoreShould There be a Capital Punishment in Kazakhstan?862 Words   |  3 Pages Capital punishment or execution is the legal process of putting a person to death as a punishment for committed crime. 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Audit Procedures For Obtaining And Evidence -Myassignmenthelp.Com

Question: Discuss About The Audit Procedures For Obtaining And Evidence? Answer: Introduction Audit assertions are the claims of both implicit and explicit nature, made by the management of the client entity of the auditor, regarding the appropriateness of different elements of entitys financial statements and their disclosures. As the management of the company is involved in the preparation and presentation of financial statements of the company, it makes various assertions in relation to the recognition and measurement criteria and the presentation of all the elements of financial statements such as assets, liabilities, incomes and expenditures etc. The management also make claims for the adequate disclosure of such elements in the financial statements in accordance with appropriate financial reporting framework applicable on the entity. Key financial report audit assertions Following are the key financial reports assertions and their objectives for the audit of inventory of GHT Ltd.: Existence of inventory in the companys warehouses: Inventory audit is carried to verify whether the inventory shown in the financial statements of the company actually exists in the warehouses of the entity. For this purpose the data sheet of stock records GHT Ltd is not sufficient to provide a reasonable assurance on the true existence of inventories rather physical inventory taking must be attended to confirm the existence of the inventory. Completeness of records regarding the inventory: Another objective of inventory audit is to ensure whether the all the inventories units and items that must have been recorded, have been completely recognised in the companys financial statements. Moreover, the inventory units that are lying with the third parties on behalf of the present company have been incorporated in inventory balances (Quizlet, 2018). The completeness of the records must be checked using the stock data provided in the excel sheet provided by the company. Rights and obligations of company regarding inventories: The next audit objective is to determine whether the client is owning and controlling the inventory that has been actually recognised in the financial statements of the company. It must also be ensured that the inventory held by the company on behalf of other parties is not recognised as the part of companys inventory in the financial statements (Arens, et al., 2007). The legal management of the inventory can be judged on the basis of supporting documents i.e. invoices and tax certificates. But the inventory data provided in the excel sheet cannot be used to obtain reasonable assurance for the same. Valuation of inventories: It must be ensured that the inventories of the company are recorded at the appropriate values as per the relevant accounting standards in the financial statements of the company. Any cost component that could not be adequately allocated to the cost of production and any abnormal wastage is excluded from the inventorys cost. Also, the the appropriateness of the method of inventory valuation must also be examined. As in the present case, the management of the company has employed FIFO method of inventory valuation so it is to be checked whether the said method is reasonable to be applied to the inventory of the company on the basis of its nature (Accounting Simplified, 2013). Accuracy of records of inventories: It is to be evaluated whether the inventory records are maintained with complete accuracy without any significant arithmetical or logical errors. All the inventory balances are posted to the appropriate accounts with proper classification (DeHoratius Raman, 2008). Inventory Audit Procedures: To achieve all the above discussed audit objectives necessary audit procedures will have to be applied. As inventories are the significant part of entitys business, it must be ensured by the auditor of the company that these are recorded, valued and disclosed in the financial statements appropriately. Hence, it is required to apply both test of controls and other substantive procedures such as test of details and analytical procedures to obtain evidences based on which it can be concluded that financial statements are not misstated in the areas of inventories (Office of auditor general of Canada, 2017). The internal controls of the company in the areas of inventory must be tested to check the correctness and completeness of inventory records. Since it is not possible for the auditor to attend the physical stock taking due to time or inventory locational constraints, the auditor must consider applying additional auditing procedures to verify the existence and condition of the inventory so that the inability of attending the physical stock count does not cast any limitation on the scope of audit (Choy, Lee Cheung, 2004). In such case, the forward calculations can be made taking the amount of closing inventory from the financial statements prepared as on 31.03.2018. This figure of closing inventory can be adjusted for the purchases and sales figures taken from the data sheet provided by the management, to determine the amount of inventory available at the date of physical stock count. This method is known as backward calculation. The figure so obtained can be reconciled with the actua l physical stock on that particular date. This procedure can provide a reasonable level of assurance about the existence of inventory as on 31.03.2018. The (Hoffman Zimbelman, 2009). Moreover, the auditor must reconcile the inventory records with the relevant invoices in such context. The invoices of purchase and sale of goods helps the auditing to identify the actual inward and outward movement of inventories during the period covered under audit (Louwers, Ramsay, Sinason, Strawser Thibodeau, 2008). To check the correctness of the inventory records, the internal control system in regards to inventory will be checked. If internal controls in these areas are found to be weak the auditor will have to substantive audit procedures such as test of details and analytical procedures (Whittington Pany, 2010). Under the analytical procedures the auditor will make the comparable studies of inventory records to understand the basic trend followed every year in the business (AS 2510) The cut off analysis can be undertaken using the stock data provided in the excel sheet. Under this analysis the cuts off can be set for the sales figures and cost of sales figures. In the excel sheet the filter to the column of purchase and sales date will be applied to verify the last purchase and sales transactions that have impact on the available inventory and the transactions that occurred before and after the month of march are identified separately with different colours and their impact on the overall financial results has been removed (Chung Monroe, 2001). The sales figures for post period 31.03.2018 have been added back and purchase figures have been deducted to incorporate the reversal impact are reversed back to remove their impact on financial results. The similar process was applied to transactions before the month of March to ensure that no transaction is recorded in the books. This reverse calculation is performed because of the fact the company in case operates on perpetual stock taking approach. Therefore, the sales and transactions entered in the periods prior to the commencement of concerned year have already been accounted for in the prior period itself as per the perpetual approach. Outcomes of audit procedures: The value of the inventory held by GHT Ltd at the end of the year is not in accordance with the relevant accounting standards. The inventories must be valued at lower of cost and net realisable value of such inventories. Through the use of this method the value of inventory has been identified as $ 622532 whereas as per the financial statements prepared and presented by the management of the company the inventory is valued only at $ 455319.55. This undervaluation of inventory has made the financial statements to be materially misstated and therefore they are not depicting the profitability of the company. Moreover, the inventory records are also not containing the accurate data as there is a negative figure shown in the sales quantity for order number 364163 and 3788411. The sales quantity cannot be negative in any case. It has been observed that the company has a wide range of products in which it is dealing which shows that the company has weak internal controls in these areas to c lassify the inventories according to the nature and purpose of such inventories. Audit materiality for sales transactions has been determined at $10000 and therefore sales transactions made for $ 10000 or more during the year have been critically analysed using detailed audit procedures to the authenticity of the inventory records. The inventory items for which the company has reported gross loss have also been evaluated critically by identifying the reasons of such loss and its impact on the overall profitability of the company. The gross profit and loss has been determined in the excel sheet. It was found that company has incurred higher cost of production due to the abnormal wastage of inventory items and due to allowance of excessive discounts to the buyers and it has therefore lead to the operating losses. The detailed audit procedures in these particular cases have been applied such as analytical procedures to identify the past trend of operating profits and losses of the comp any (Gay and Simnett, 2005). Conclusion: The ultimate objective of conducting the audit of any entity is to enable the auditor to form an opinion on the true and fair view of financial statements of the company. In the present case, the inventory value in the financial statements is highly misstated and therefore the financial statements are depicting quite low profitability of the company. This might have been done by the management with the intention to show reduced profits to avoid the heavy tax obligations. The auditor must ask the management to make the requirement adjustments to the inventory values to make the financial statements free from material misstatements. However, since the identified material misstatements are significant enough to be communicated to the users of auditors report and hence the auditor must issue the adverse opinion in this case to show the impact of undervaluation of stock for the purpose of preparation and presentation of financial statements. Since the identified material misstatement does not only impact the value of inventory but it has material influence on other aspects of financial statements the auditor cannot issue a mere qualified opinion. References: Accounting Simplified, 2013. Assertions in the Audit of Financial Statements. Available at: https://accounting-simplified.com/audit/introduction/audit-assertions.html Accessed on 31-01-2018. Accounting Tools, 2017. Inventory audit procedures. Available at: https://www.accountingtools.com/articles/2017/5/13/inventory-audit-procedures Accessed on 31-01-2018. APESB, 2010. APES 110 Code of Ethics for Professional Accountants. Available at: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Accessed on 31-01-2018. Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., 2007.Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. AS 2510: Auditing Inventories. Available at: https://pcaobus.org/Standards/Auditing/Pages/AS2510.aspx Accessed on 31-01-2018. Auditing Help, 2018. Questions and Answers Auditing Help. Available at: https://auditinghelp.com/questions-and-answers-27-14083 Accessed on 31-01-2018. Brown, P.A., Stocks, M.H. and Wilder, W.M., 2007. Ethical exemplification and the AICPA Code of Professional Conduct: An empirical investigation of auditor and public perceptions.Journal of Business Ethics,71(1), pp.39-71. Choy, S.Y., Lee, W.B. and Cheung, C.F., 2004. A Systematic Approach for Knowledge Audit Analysis: Integration of Knowledge Inventory, Mapping and Knowledge Flow Analysis.J. UCS,10(6), pp.674-682. Chung, J. and Monroe, G.S., 2001. A research note on the effects of gender and task complexity on an audit judgment.Behavioral Research in Accounting,13(1), pp.111-125. DeHoratius, N. and Raman, A., 2008. Inventory record inaccuracy: an empirical analysis.Management Science,54(4), pp.627-641.4 Falk, H., Lynn, B., Mestelman, S. and Shehata, M., 1999. Auditor independence, self-interested behavior and ethics: some experimental evidence.Journal of Accounting and Public Policy,18(4-5), pp.395-428. Gay, G.E. and Simnett, R., 2005.Auditing and assurance services in Australia. Mcgraw-hill. Hoffman, V.B. and Zimbelman, M.F., 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?.The Accounting Review,84(3), pp.811-837. Jackling, B., Cooper, B.J., Leung, P. and Dellaportas, S., 2007. Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education.Managerial auditing journal,22(9), pp.928-944. Karacaer, S., Gohar, R., Aygn, M. and Sayin, C., 2009. Effects of personal values on auditors ethical decisions: A comparison of Pakistani and Turkish professional auditors.Journal of Business Ethics,88(1), pp.53-64. Leung, P., Coram, P., Cooper, B.J. and Richardson, P., 2014.Modern Auditing and Assurance Services 6e. Wiley. 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The unnecessary given time to college Essays - Economy, Employment

The unnecessary given time to college Do we really need college education to be successful in life? Success does not necessarily mean getting good grades in school and aiming for Master's Degree or Doctor of Philosophy in top universities. But, education is about having knowledge. For example, Trishneet Arora, a twenty four years old school dropout from Ludhiana, India, had his first computer at the age of eleven and from there his passion for computer technology sparked. Arora is now as the CEO of TAC Security, an information technology security company. H e has perfect knowledge of the computer technology, and that is why he is controlling many reputed companies such Central Bureau of Investigation, an investigating agency and security service in India. Surprisingly, he is also the author of Hacking with Smart Phones and Hacking Talk with Trishneet Arora . Although some people think that school teaches skills needed to succeed in life, schools do not teach the necessary skills to succeed as evidenced by by college graduates that are unemployed after their graduation and individuals have to get separate training session for long-term period to get started with a job and are often suddled with crashy debt and no job. College do not teach the necessary skills in order to succeed in life because college graduates are unemployed after their graduation for long-term period. Majority of people attend college thinking that they will study hard so they can find a good paying job to provide sufficient food for their family in the future. But the majority of the time, that is not the case (Caroline). When someone talks about college, the first thing that comes to mind is a scholarship. A Federal Student Aid that could support college students with their fees. But what about those who are not supported by the Federal Student Aid. They end up getting student loans from the government thinking they will pay the government later on. According to an article in CNN News, student loan debt has already passed one trillion in US dollars (Lobosco). It is just shocking to see those numbers increasing as time goes by. In 2008, the average student loan jumped from twenty three thousand dollars to twenty eight thousand dollars. Now, the average student loan debt is over thirty one thousand dollars. Additionally, the unemployment rate still have a far way to go. From the year 2010 to 2016, the United Kingdom and Germany had a lower unemployment rate than the United States of America (Kroeger). Many people think that the unemployment rate has fallen down which sounds too good to be true, but our neighbor countries have been performing better in recent decades. According to the Economic Policy Institute, the latest statistics indicate that eighteen percent of college graduates are either unemployed or underemployed (Kroeger). College students think that they are doing the right thing by choosing to attend college, but they can't get their desired job and feel qualified upon their graduation. There is a disconnect between the college education system and the current modern job market. Many college graduates feel confident and ready in their interested field, but studies have shown half of hiring managers strongly disagree. Compare Tai lopez with an average college graduate with a decent job. Lopez is a college dropout who now is an author, an entrepreneur, investor, as well as an advisor for big companies who need assistance in social media businesses and outside businesses. He recently hit one million subscribers on Youtube which is a big following. If Tai had never dropped out of college. After his graduation he might have gotten a decent paying job but, still live a mediocre life which Tai would consider a miserable life. An average person with a degree might have a job which pays him for his little expenses but he would not be able to do what he likes in his life. People are born into this industrialized world which leaves an individual miserable if her or she does not know purpose in life. Like a maze, the person might do the same routine everyday for your whole life but still end up in the same position financially. A Majority of