...Sound of the Freedom- The Liberty Bell Figure 1 Liberty Bell Forever Stamp Figure 1 Liberty Bell Forever Stamp Meaning can be found even in the most mundane of objects. For instance, consider the USA First Class stamp. On its upper left corner, the number 2008 shows that this stamp was produced in year 2008. The right side of the stamp says “USA FIRST-CLASSS FOREVER”, meaning that this postage stamp is valid for First-Class postage in the United States no matter when it is used. There is an extraordinary metal bell is in the middle of the stamp – the Liberty Bell, a venerable historic relic that I am going to analyze in the rest of this research paper. The bell was first known by the world as a metal musical instrument in ancient China. Tuned bells in that age were created and played to be performed only for imperial families and noblemen, as a symbol of power and status. Later on, bells became widely used in different religions. For example, bells played an important role in the Eastern world of Buddhism and Hinduism as temple bells. In western world, bells were commonly used as church bells or town bells for gathering people together. In 1752, the Quaker William Penn, legislator and founder of the Pennsylvania colony in 1682, had decided and commissioned the bell to be cast in London, and brought to North America to hang in the State House of the colony of Pennsylvania. “They had ordered very precisely...
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...for your responses. Each resource type will correspond to one of the following choices: Website | Blog | Newspaper | Magazine | Book | Journal Article | Encyclopedia | Dictionary | | Resource Link & Questions | What is the resource type? | 1 | http://library.gcu.edu:2048/login?url=http://library.books24x7.com.library.gcu.edu:2048/library.asp?^B&bookid=50775&refid=C3VGQ | Book | a. What is the name of the resource?Make Your Brain Work: How to Maximize Your Efficiency, Productivity, and Effectiveness.b. Who is the author?Amy Brannc. Is this Peer Reviewed? (Yes or no, and please explain why.)No, because it does not contain a list of experts who reviewed the book. d. Would you use this resource for an academic paper? (Yes or no, and please explain why.)Yes, because it is found in the GCU library. Everything in the library is credible. | 2 | http://library.gcu.edu:2048/login?qurl=http%3A%2F%2Fwww.credoreference.com/entry/hmndcl/plagiarism | Dictionary | a. Provide a properly formatted APA reference page citation for this source:Plagiarism. (2002). In The new dictionary of cultural literacy, Houghton Mifflin. Retrieved from http://library.gcu.edu:2048/login?qurl=http%3A%2F%2Fsearch.credoreference.com.library.gcu.edu%3A2048%2Fcontent%2Fentry%2Fhmndcl%2Fplagiarism%2F0b. Is this a scholarly source (Peer Reviewed)? (Yes or no, and please explain why.)No, because it does not contain a list of experts who reviewed the book. | 3 |...
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...CHAPTER 1 INTRODUCTION 1.1 Research Background The auditor’s roles are to provide an opinion on financial statement and to ensure that the statements are based on true and fair image of company performance to the stakeholders. They are authorized in checking the accuracy of business records. Opinions given by the auditor gives an added credibility to the financial statements (Maqableh, 2014). Commonly, investors often rely on financial statements provided by auditor in making investment judgement and increase the productivity of financial markets. Financial statements provided by the auditors are often reviewed as credible, unbiased opinion that truly reflects the company financial positions. There’s no doubt that auditor independence is the core of auditing profession when establishing its objectivity and integrity. Auditor independence, in particular, indicates the ability of an auditor to disregard any influence or control when conducting an opinion (AAA, 1973). Therefore, auditor must be, and must be seen to be independent of company management. Lack of independence causes audits to be considered to have little value (Johnstone, Sutton, & Warfield, 2001). This is further supported by Elliott and Jacobson (1998) that a particular interest may trigger a risk that could weaken the outcome of the audit which in turn impairs the auditor independence. Hence, independence is fundamental to the purpose served by auditors (Moore et al., 2002). This study is limited to...
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...Before the 13th amendment was ever established, slavery was a big part of a Southern American’s everyday life. Throughout modern times and everyday history lessons, we only really hear about what hardships and disgusting things that happened to african americans during this time period. The lives of thousands of slaves were put into such a terrible spot. They worked constantly everyday, with no restrictions or help on their side. The question that everyone needs to ask is who is putting them through these harsh conditions? The Plantation owner's lifestyle and what they did to effect their plantation is never discussed. The people behind closed doors are the reason behind one of the largest conflicts in the United States history. What did the...
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...born on November 24th in 1914, in Hickory, Virginia. Little is known of her family or her childhood but it is known that she had long wanted to work in the medical field. Blount left home and traveled north to New Jersey to become a physical therapist. She studied at both Panzar College of Physical Education and at Union Junior College. She later moved to Chicago where she finished her training. Then came World War II, and it had left many people severely disabled. It was while working with amputees that her inventive ideas were develop to assist her patients in regaining their independence. By 1951 Blount was living in Newark, New Jersey and teaching Physical Therapy at the Bronx Hospital in New York. She taught people to do the work that their feet and hands once did. Eating was a great challenge for many of the people that she was working with. To assist disabled people in gaining greater independence she invented a device that delivered food through a tube, one bite at a time, to a mouthpiece that could be used whether the patient was sitting up or lying down. When the person wanted more food they would just bit down on the tube and it signaled a machine to send the next bit. This electric self-feeding devise eventually was donated to France. In 1951, she patented a simple device called a “portable receptacle support” which also allowed people to feed themselves. It used a brace around the neck to support a bowl, cup or dish. In the 1953 Blount appeared on the Philadelphia...
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...Family Value Paper David McAllister, BSN NUR 542 September 12, 2013 University of Phoenix Deborah Ross, MSN Certificate of Originality: I certify that the attached paper is my original work. I am familiar with, and acknowledge my responsibilities which are part of, the University Of Phoenix Student Code Of Academic Integrity. I affirm that any section of the paper which has been submitted previously is attributed and cited as such, and that this paper has not been submitted by anyone else. I have identified the sources of all information whether quoted verbatim or paraphrased, all images, and all quotations with citations and reference listings. Along with citations and reference listings, I have used quotation marks to identify quotations of fewer 40 or more words. Nothing in this assignment violates copyright, trademark, or other intellectual property laws. I further agree that my name typed on the line below is intended to have, and shall have, the same validity as my handwritten signature. Student’s Signature – David McAllister Family Values Paper The definition of family has evolved over time. Many states have enacted laws that allow gay and lesbian couples to marry. These legislative victories have and continue to redefine the definition of family. In order to provide family nursing (from the perspective of health care) it was important to healthcare organizations within the state of Maryland to provide the staff the education and training needed to provide effective...
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...individuals and that of social thought, emotion, and behavior, governed by the pursuit of pleasure and avoidance of pain (Greenwood, 2009). Cognitive psychology represents the distinction amongst the human mind and a computer that suggest that humans have the ability to process information from around the world just as computer. Cognitive psychology is not old but the newest part of psychology where the information we receive through our senses is then administered through the brain. Cognitive psychologists try to develop explanations of cognitive development, memory, attention, artificial intelligence, perception, and social cognition. The laboratory methods used to determine the outcome of a controlled circumstance are memory test and research studies. During the early 21st century, it appears that experimental psychology is healthy and growing; likewise the crisis in theories and progress is of discern. At this time there is not a crisis in psychology, nevertheless psychology can be described as an interregnum period, with much activity and no major leading directions or theoretical commitments (Mandler, 2011). The first crisis shown in psychology was seen in 1899. There was an argument of an epistemological basis in the sense of a purely empirical theory, excluding all metaphysical presuppositions (Mandler, 2011). There were several psychologists that wrote books about the crisis that appeared in psychology. Two psychologists I shall mention are Hans Driesch and Karl...
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...INTRODUCTION rankel et al. (2002) (hereafter FJN) present a timely paper using a new data set to test several propositions, including one suggested by the Securities and Exchange Commission (SEC) about the relation between nonaudit fees paid by a registrant to its auditor and the registrant’s earnings quality. In this discussion we use comments from participants at The Accounting Review Conference on Quality of Earnings and our own analyses to evaluate FJN’s approach from both conceptual and operational perspectives. We organize our discussion around a ‘‘Predictive Validity Model’’ (displayed later in Figure 1) that shows conceptual relations between independent and dependent variables, as well as their operational measures and treatment of other causal factors. We use this model to describe and evaluate the authors’ approach, which blends complex behavioral and contractual relations with aggregate observable fee, accounting, and market price data. We hope that the discussion will encourage others to conduct additional research to address the important questions raised by both FJN and the SEC. F II. FJN’s APPROACH The underlying proposition examined by FJN is that the strength of the audit firm’s economic dependence on the client, or economic bond, consciously or unconsciously reduces the auditor’s independence, or willingness to resist client-induced biases in the reporting process. The lack of auditor independence results in lower earnings quality. The underlying cause...
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...available at www.emeraldinsight.com/0268-6902.htm An empirical comparison of non-Big 4 and Big 4 auditors’ perceptions of auditor independence Non-Big 4 and Big 4 auditors’ perceptions 917 Philip Law Department of Accounting, Faculty of Business Administration, University of Macau, Taipa, Macau Abstract Purpose – Perceived independence is one of the corner-stones in auditing theory. Despite prior research on auditor independence, the results are inconclusive. The lack of research in the Hong Kong ´ˆ auditing environment motivates this study, particularly following the Enron debacle. The purpose of this paper is to examine the non-audit services (NASs), competition, rank and types of auditors, in respect of the independence problem as it relates to the practices of Hong Kong auditors in the post-Enron environment. Design/methodology/approach – Four independent variables identified from literature gaps are examined, namely NASs, levels of competition, auditors of different ranks and types of auditors. Mixed ANOVA are employed to analyze survey responses from 207 “Big 4” and 185 “non-Big 4” auditors. Findings – Results of the study show that the provisions of NASs and high competition could have a negative influence on auditors’ perceptions of independence. Second, auditors’ perceptions that the influence of NASs on independence depends on an individual auditor’s rank are supported. Senior managers have the highest mean rating on perceptions, while partners...
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...Lorie Gage Richards: Motor Recovery and Neural Reorganization After Stroke Thomas Pearl SUNY Downstate ALWAYS JUSTIFY YOUR PAPER ….AS IN THE ALIGNMENT … NOT LEFT Over 750,000 strokes occur annually in the United States alone. The majority of those suffering a stroke have ongoing reductions in contralateral arm and hand functions that interfere with accomplishing goal oriented activities and vocational needs (Richards, Stewart, Woodbury, Senesac, & Cauraugh, 2008a). Knowing the best methods to promote motor recovery in arm and hand functioning is therefore critical in stroke rehabilitation. Lori Gage Richards, (PhD, OTR/L) is an active researcher and educator seeking to uncover which therapies drive neural reorganization after a stroke, and what are the most effective strategies leading to improvements is UE function. Richards is currently Associate Professor and Chair of the Occupational Therapy Department at the University of Utah. She was recently appointed editor-in-chief of the American Journal of Occupational Therapy and serves as Chair of the Nursing and Rehabilitation Committee-Stroke Council, of the American Heart Association. Additionally at the American Heart Association, she is a member of both the Leadership Council - Stroke Council and the Stroke Rehabilitation and Recovery Committee - Stroke Council. Her current professional affiliations include the American Occupational Therapy Association (AOTA), Society for Neuroscience, and the American Congress...
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...The many of the first few acts of rebellion were carried out in Massachusetts such as the boston tea party and many various meetings to plan the revolution. Many members of the sons of liberty were from Massachusetts too and they were very crucial in spreading patriotic sentiments all over the states. Massachusetts held a very important role in the America’s fight for independence and as such it is very easy to see the cultural and historical significance of the state. In this essay we will look at the cultural contributions, persons, and socio-economic situations of pre 20th century...
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...1 TEACHING - LEARNING METHODS IN ACCOUNTING EDUCATION - AN EMPIRICAL RESEARCH IN THE BRAZILIAN SCENARIO Prof. Edson Luiz Riccio, Ph.D. - e-mail: elriccio@usp.br BSc. Marici Cristine Gramacho Sakata - e-mail: mcsakata@usp.br Affiliation: University of São Paulo - Brazil Faculty of Economics, Administration and Accountancy Department of Accountancy and Actuary Av. Prof. Luciano Gualberto 908 - FEA3 05508-900 – Sao Paulo – Brasil FAX: 55-11- 813 01 20 PHONE: 55-11- 3818 58 20 ABSTRACT The Teaching of Accounting is facing nowadays a significant challenge. Reason is that it aims educating youngster that are going to work in companies that use advanced Information Technologies and endeavor promoting continuous organizational changes. Those changes require constant attention and continuous adaptation from both academics and practitioners. To succeed, a neophyte has to be prepared on how to deal with these changes. It means not only receiving the necessary knowledge but also the abilities to adapt himself. In general, it is accepted that if a Course provides the student with proper knowledge utilization skills, and necessary abilities the student will be able to adapt to the difficulties of a changing environment. It is recognized that the teaching method can influence in the development of several abilities such as: cooperation, leadership, responsibility, self-confidence, independence, and ability to decision making and communication skills. The purpose of this work is to study the...
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...Nasional and/or other institutions. CHONG KOK CHIEK AC 082799 MUHAMMAD AZWAN MOHD ARIFFIN AC 082868 SITI SUHANNA ABDUL GHANI AC 083010 Date of submission: 13th August 2012 i ACKNOWLEGDEMENT We would like to express our sincere gratitude to our project supervisor, Mr. Wan Mohammad Taufik bin Wan Abdullah, lecturer of Department of Accounting of Universiti Tenaga Nasional, for his valuable advices and continuous guidance throughout the research process. Mr. Taufik spent a lot of time enlightening us on various issues, giving us a comprehensive view in the academic aspect via our meetings within his busy working schedule. It is our pleasure to have him as our project supervisor. Without his unconditional support and care, our project could not be finished effectively. He let us try different approaches with confidence in the process, assisting us to solve a lot of problems especially at the time when we did not know how to start the research and when we had doubts on our statistical figures. This research means something more than an honours project for us that we have learnt a lot from Mr. Taufik in the past few months. We are also indebted to Mr. Azwan Abdul Rashid, Head of Accounting Department, who has tirelessly shared his experience and encouraged us all the way, further strengthening our...
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...Community Profiles: Social Responsibilities Johnny Vega University of Phoenix ETH316 Charles Daniels 19June 2014 Community Profiles: Social Responsibilities Social responsibilities are essential for community residents, whether in rural, suburban, or urban venues. Although the prevailing community and individual ethics and moral obligations are identified, the greater good to the communities is demonstrated through a primary theme; individual practices addressing social responsibilities within the communities that strengthen an ethical and moral lens. Our comparative analysis will address critical thinking processes defining conceivable responsibilities of the individuals to the communities, communities’ responsibilities to the individuals, and effects of social responsibilities on the communities. We will focus on the diverse Texas communities of the Shady Mountain sub-division of Leander (rural), the Shadow Glen sub-division of Manor (suburban), and the Kyle neighborhood (urban) (City of Kyle, n.d. and ShadowGlen HOA, 2014 and United States Census Bureau, 2010). Community Profiles Aside from venue differences, the Kyle neighborhood and Shadow Glen communityabideby formal Home Owner’s Association (HOA)...
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...Management Summary The goal of this bachelor thesis is to answer to following problem statement: Which firm and country characteristics influence fully owned subsidiaries and contractual agreements given different cultural dimensions between host and home country? This thesis is based on secondary data which consists of papers published in several journals Culture is extremely hard to define, in this thesis, Hofstede’s(1980) definition will be used: ‘Culture is the collective programming of the mind which distinguishes the members of one human group from another... Culture, in this sense, includes systems of values; and values are among the building blocks of culture’. The cultural dimensions measure the cultural distance between a home and a host country. The dimensions that influence entry mode decision making are ‘power distance’ and ‘uncertainty avoidance’. The firm and country characteristics influence entry mode decision making and they are divided in 5 groups: Internal factors, product, desired more characteristics, transaction-specific factors and external factors. While entry modes can be distinguished in 3 groups of which this study only focuses on contractual agreements and fully owned subsidiaries. The conclusion drawn from this literature review states that internal factors such as firm size and international experience determine the resource commitment of a firm. High resource commitments are needed to establish fully owned subsidiaries. ‘ Control’ is a factor...
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