Free Essay

Working Papers

In:

Submitted By omoye
Words 2074
Pages 9
| | | | | | | | | | | | |
About the SEC

Filings (EDGAR)

Regulatory Actions

Staff Interps

Investor Info

News & Statements | News Digest
Press Releases
What's New
Upcoming Events
Speeches
Testimony
Special Studies
Complaint Data
Open Meetings
Other Webcasts | |

Litigation

Information for...

Divisions | | | | | | | | | | | | | | | | | | | | Home > News & Statements > Press Releases Former Ernst & Young Audit Partner Arrested for Obstruction Charges and Criminal Violations of Sarbanes-Oxley ActFOR IMMEDIATE RELEASE
2003-123 U.S. Securities and Exchange Commission
San Francisco District Office
44 Montgomery St., 11th Floor
San Francisco, California 94104
(415) 705-2500 | U.S. Department of Justice United States Attorney
Northern District of California
11th Floor, Federal Building
450 Golden Gate Avenue, Box 36055
San Francisco, California 94102
(415) 436-7200
FAX:(415) 436-7234 |
US Attorney's Office and FBI Announce Guilty Plea of Former Ernst & Young Auditor to Obstruction ChargesSEC Charges Former Ernst & Young Employees for Alleged Role in Destruction of Audit Working PapersThomas C. Trauger, a former Ernst & Young partner who allegedly altered and destroyed audit working papers, was arrested this morning by FBI agents on criminal charges for obstructing investigations by both the Office of the Comptroller of the Currency and the Securities and Exchange Commission. The arrest and charges were announced today by the U.S. Attorney's Office for the Northern District of California, the Federal Bureau of Investigation, and the Securities and Exchange Commission. This is one of the first cases of document destruction brought under the newly enacted Sarbanes-Oxley Act.In addition, the Securities and Exchange Commission instituted two administrative proceedings, an unsettled proceeding against Mr. Trauger and Michael Mullen, former audit manager at E&Y, and a separate settled proceeding against Oliver Flanagan, former senior manager at E&Y.Mr. Trauger, age 40, is a resident of Berkeley, California, and a former partner in the San Francisco offices of Ernst & Young. Mr. Trauger, a certified public accountant licensed in the State of California, was charged in a criminal complaint that was unsealed after his arrest this morning. The complaint contains two counts: one count charging Mr. Trauger with obstructing the examination of a financial institution and one count charging falsification of records in a federal investigation in violation of the Sarbanes-Oxley Act of 2002. The complaint was filed in San Francisco federal court yesterday and was under seal until Mr. Trauger's arrest.The charges follow a guilty plea by Mr. Flanagan, also announced today by the U.S. Attorney's Office and the FBI. Mr. Flanagan pled guilty to a one-count information charging him with obstructing the examination of a financial institution.In a separate administrative proceeding, the Division of Enforcement alleged that Trauger and Mullen, a 33-year old Seattle resident, engaged in unethical and improper professional conduct as a result of their alleged alteration and destruction of documents. Also this morning, the SEC instituted a settled administrative proceeding against Oliver Flanagan, age 34 and a citizen of Ireland, for his role in the alleged document destruction.According to the allegations in the criminal action, and the Division of Enforcement's allegations in the administrative actions, in approximately October 2001, Mr. Trauger, assisted by Mr. Flanagan and Mr. Mullen, began to alter and destroy copies of working papers related to E&Y's audit work for its client NextCard, Inc., a publicly- traded, San Francisco-based issuer of credit cards over the Internet. The document destruction allegedly occurred after the working papers had been completed and during an OCC examination of NextCard's banking subsidiary, NextBank. The bulk of the destruction of documents allegedly followed an October 31, 2001 announcement by NextCard that the OCC and the Federal Deposit Insurance Corporation would require NextBank to revise certain accounting assumptions which would in turn cause the bank to be severely undercapitalized under federal banking regulations.According to an affidavit filed by an FBI agent in support of the criminal complaint, Mr. Trauger destroyed, altered, and falsified both hard and electronic copies of working papers related to E&Y's audit of NextCard's financial statements for its fiscal year ended December 31, 2000, and E&Y's review of NextCard's financial statements for its quarterly reporting periods ending March 31, 2001, and June 30, 2001. The complaint also alleges that, between approximately March 2002 and April 2002, Mr. Trauger assisted in the collection and production of altered workpapers to the OCC, pursuant to a subpoena addressed to Mr. Trauger. Finally, the complaint alleges that in April 2003, Mr. Trauger gave sworn testimony to the SEC related to NextCard where he allegedly concealed his alteration and destruction of documents when questioned about his role in the production of E&Y's audit working papers to the OCC."This is a bellwether day for the Corporate Fraud Task Force," said Robert McCallum, chairman of the President's Corporate Fraud Task Force and Acting Deputy Attorney General. "Today's actions mark one of the first instances in which prosecutors have been able to use an important weapon in the fight against corporate fraud given to us by Congress under the Sarbanes-Oxley Act of 2002 — the ability to prosecute those who would seek to destroy, alter or falsify financial information and records. Today's plea and arrest should remind accountants and lawyers not only of their commitment to represent their clients professionally, but also of our strong commitment to enforcing the law."In announcing the charges, U.S. Attorney Kevin V. Ryan said, "This is one of the first cases in the country in which an auditor has been accused of destroying key documents in an effort to obstruct an investigation. Our financial markets depend on the integrity of auditors, lawyers and professionals to do their jobs ethically and fairly. Where they fail to do so because of negligence, markets are compromised. Where they fail to do so because of criminal intent, all of us are at risk. The U.S. Attorney's Office will bring those professionals to justice who join in the criminal acts they are supposed to uncover and expose."Stephen Cutler, Director of Enforcement for the SEC, said, "Complete and accurate work papers are critical to the integrity of the audit process and to the efficacy of our investigative work. We will aggressively pursue auditors who alter or destroy work papers or otherwise undermine the financial reporting process, and will work closely with criminal authorities to ensure that those who engage in such conduct are held accountable."Mark Mershon, Special Agent In Charge of the San Francisco office of the FBI, said, "We look to certified public accountants to maintain the integrity of publicly traded companies. The criminal acts of auditors who abuse their authority, act in their own self-interest, and violate the sacred trust of the shareholders will not be tolerated. This investigation illustrates the high level of commitment and collaboration among the FBI, SEC, and U.S. Attorney's Office in the vigorous prosecution of those individuals who engage in unethical and improper professional conduct."In the SEC's orders instituting administrative proceedings against Mssrs. Trauger, Mullen and Flanagan, the Division of Enforcement alleges: * In the first few days of November 2001, Mr. Trauger became concerned that E&Y's audit work for NextCard would be examined by regulatory agencies or others. Mr. Trauger, assisted by Mr. Flanagan, met in E&Y's offices in San Francisco and altered portions of the E&Y electronic working papers for the NextCard 2000 audit. Mr. Trauger, assisted by Mr. Mullen, had already investigated how to access and alter electronically stored working papers. In order to ensure that the revised documents appeared to have been created as part of the original working papers, Mr. Trauger instructed Mr. Flanagan to reset the date on his computer to ensure that any documents bearing computer-generated dates would reflect a date in early 2001. * Later in November 2001, Mr. Trauger asked Mssrs. Flanagan and Mullen to assist him in making additional alterations to the working papers for the NextCard 2000 audit and Mr. Flanagan showed Mr. Mullen how to change the date on his laptop computer, again to make it appear as though the altered working papers were created earlier in the year at the time the original audit work had been performed. * Mr. Trauger's purpose in altering E&Y's working papers was to make it appear that there was a more satisfactory basis for E&Y's audit conclusions. After making the changes, Mr. Trauger instructed Mr. Flanagan to scour his hard drive and delete documents or emails inconsistent with the altered versions of the working papers, and Mr. Flanagan erased some documents in response. * After E&Y received a subpoena for documents from the OCC in February 2002, Mr. Trauger also instructed Mr. Flanagan to destroy a computer diskette containing a copy of a portion of the hard drive of an accountant who had worked on the NextCard 2000 audit. Unbeknownst to Mr. Trauger, Mr. Flanagan did not comply with this request.The SEC's orders instituting administrative proceedings against Mssrs. Trauger, Mullen and Flanagan allege that the three engaged in unethical and improper professional conduct when they altered the working papers for NextCard and that their conduct violated the applicable professional standards, including professional auditing standards governing the creation and retention of working papers and those establishing the standards for ethical conduct by auditors. The Division of Enforcement seeks an order denying Mr. Trauger and Mr. Mullen the privilege of appearing or practicing before the SEC.Simultaneously with the institution of the proceedings against him, Mr. Flanagan agreed to settle the charges. Without admitting or denying the findings of the SEC order, Mr. Flanagan consented to an order denying him the privilege of appearing or practicing before the Commission, but may request that the SEC consider his reinstatement after three years. Mr. Flanagan cooperated with the SEC's investigation.A hearing will be scheduled before an administrative law judge in the action against Mr. Trauger and Mr. Mullen to determine whether the allegations contained in the order are true, to provide Mr. Trauger and Mr. Mullen an opportunity to respond to them, and to determine whether any remedial action should be ordered, or penalties imposed, by the Commission. The SEC's investigation is continuing.Robert Mitchell, head of the enforcement program in the SEC's San Francisco District Office, said, "Auditors play an important role in safegaurding the reliability of public company financial information. By altering workpapers in such a way as to obscure what actually occurred during the audit process, the auditor violates his or her professional and ethical obligations."In the criminal complaint, Mr. Trauger is charged with one count of obstructing the examination of a financial institution, in violation of 18 U.S.C. 1517, with carries a maximum penalty of 5 years in imprisonment and fine of $250,000. He is also charged under the Sarbanes-Oxley Act of 2002 with one count of falsification of records in a federal investigation, in violation of 18 U.S.C. 1519, which carries a maximum penalty of 20 years in prison and a fine of $250,000.Any criminal sentence following conviction would be dictated by the Federal Sentencing Guidelines, which take into account a number of factors, and would be imposed at the discretion of the Court. A criminal complaint simply contains allegations against an individual and, as with all defendants, Mr. Trauger must be presumed innocent unless and until convicted. The criminal case is being prosecuted by Assistant U.S. Attorneys William Kimball and Anne-Christine Massullo. E&Y cooperated in the criminal investigation.A copy of this press release may be found on the U.S. Attorney's Office's website at www.usdoj.gov/usao/can. Related court documents and information may be found on the District Court website at www.cand.uscourts.gov or on http://pacer.cand.uscourts.gov.All press inquiries to the San Francisco District Office of the SEC should be directed to Assistant District Administrator Robert L. Mitchell at (415) 705-2351. A copy of the Orders referenced in this release may be found on the SEC's website at www.sec.gov.All press inquiries to the U.S. Attorney's Office should be directed to Assistant U.S. Attorney Matthew J. Jacobs at (415) 436-7181.See Also: Administrative Proceeding Release No. 34-48542; Administrative Proceeding Release No. 34-48543 | Last modified: 9/25/2003 | | | Contact | Employment | Links | FOIA | Forms | Privacy | | |

Similar Documents

Premium Essay

Visuospatial Working Memory Paper

...Introduction Murner-Lavanchy et al (2014) wondered whether there was a difference in visuospatial working memory in children that were born very preterm and those who were born at a normal time. The definition of working memory that they use for this study is the ability to encode and actively process task relevant information in mind over a short period of time. Working memory is very important in helping to meet the challenges of daily life and the performance of academic tasks. This is showing that working memory capacity is essential for the cognitive development throughout childhood. The aim of this study was to investigate the visuospatial working memory network in a relatively large sample of very preterm and term born children comparable for age,...

Words: 764 - Pages: 4

Premium Essay

Working Papers

...Murdoch Business School Working Papers Factors Affecting the GRI Disclosures in the Annual Reports of Australian State Government Departments Dr Maria Mucciarone Murdoch Business School Professor Greg Tower - Curtin University Professor Mike Garner - Salisbury University Working Paper No.3 February 2012 The views presented in this paper are those of the author(s) and do not necessarily reflect those of the Murdoch Business School or Murdoch University. Working papers are considered draft publications for critical comments by colleagues and will generally be expected to be published elsewhere in a more polished form after a period of critical engagement and revision. Comments on this paper should be directed to the authors at m.mucciarone@murdoch.edu.au; Greg.Tower@cbs.curtin.edu.au; rmgarner@salisbury.edu.au © Copyright is held by the author(s) of each working paper: No part of this publication may be republished, reprinted or reproduced in any form without the permission of the paper’s author(s). National Library of Australia. ISSN: 1837-6371 Factors Affecting the GRI Disclosures in the Annual Reports of Australian State Government Departments Abstract Purpose: Growing concern over the environmental impact of climate change and carbon tax has increased demand for public disclosure on how government departments are fulfilling their social and environmental obligations. The purpose of this study is to identify what factors influence Australian State government...

Words: 8969 - Pages: 36

Premium Essay

Case Study

...ACC 4291Integrated Case StudySem 2, 2014/15 Androids Under Attack By Ali Shah Hashim David Lawrence, 43 years of age, joined the auditing firm of Androids 20 years ago and earned a salary of USD 700,000 per annum. He was the Androids’ partner in charge of auditing Enronaa’s accounts since 1987 – his job was to check Enronaa’s accounts and to make sure that they fairly represent the state of the business. Androids had been Enronaa’s auditor for the past 16 years. On the morning of October 23, David and his auditing team listened in on a call between stock analysts and Enronaa’s executives, who were trying to explain the company’s financial free fall. There were too many unanswered questions. After lunch, David called the entire Enronaa team together in Conference Room 37C1. His heart beat faster as he thought about the net that was closing in on Androids. As his eyes wandered around the room, on one of the conference room walls was an imposing picture of Arthur Androids. David was particularly proud of the long and distinguished history of the firm. His mind wandered as if to witness how in 1913, Arthur and Clarence, both from the audit firm of Price, bought out a small audit firm in Illinois to form Arthur, Clarence & Co., which became Androids & Co. in 1918. Androids, who headed the firm until his death in 1945, was a zealous supporter of high standards in the accounting industry. A stickler for honesty, he argued that accountants’ responsibility was to investors, not...

Words: 3225 - Pages: 13

Premium Essay

Android Under Attack

...Androids Under Attack Ali Shah Hashim been properly accou m 1997. Nonetheles conclusions, there w mounting. In a series had to be reflected ir David Lawrence, 43 years of age, joined the auditing firm ofAndroids 20 years ago and earned a salary of USD 700,000 per annum. He was the Androids' partner in charge of auditing Enronaa's accounts since 1987 his job was to check Effonaa's accounts and to make sure that they fairly represent the state of the business. Androids had been Enronaa's auditor for the past l6 years. On the moming of October 23,David,and his auditing team listened in on a call between stock analysts and Enronaa executives, who were trying to explain the company's financial free fall. There were too many unanswered questions. After lunch, David called the entire Enronaa team together in Conference Room 37C1. His heart beat faster as he thought about the net that was closing in onAndroids. As his eyes wandered around the room, on one of the conference room my team had been st i,enored. In fact, a calls were stunned b David's explanation and conference calls r called LJM2, Tom v similar troubles, ant people listening in." ally knew for certai Enronaa, he was the rd ffi i* (;/l walls was an imposing picture of Arthur Androids. David was particularly proud of the long and distinguished history of the firm. His mind wandered as if to witness how in 1913, Arthur and Clarence, both from the audit firm of Price, bought out...

Words: 3242 - Pages: 13

Premium Essay

Term Papers

...Journal of Information Systems Vol. 16, No. 2 Fall 2002 pp. 209–222 Impact of Information Technology on Public Accounting Firm Productivity Rajiv D. Banker Hsihui Chang The University of Texas at Dallas Yi-ching Kao University of Wisconsin–Milwaukee ABSTRACT: In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm. Keywords: public accounting; information technology (IT); IT productivity; IT adoption; data envelopment analysis. Data Availability: The confidentiality agreement with the firm that provided the data for this study precludes revealing its identity and disseminating detailed data without its written consent. I. INTRODUCTION dvances in information technology (IT) have transformed many firms in professional services industries, but perhaps none as much as those in...

Words: 8102 - Pages: 33

Premium Essay

Impact of Information Technology on

...Journal of Information Systems Vol. 16, No. 2 Fall 2002 pp. 209–222 Impact of Information Technology on Public Accounting Firm Productivity Rajiv D. Banker Hsihui Chang The University of Texas at Dallas Yi-ching Kao University of Wisconsin–Milwaukee ABSTRACT: In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm. Keywords: public accounting; information technology (IT); IT productivity; IT adoption; data envelopment analysis. Data Availability: The confidentiality agreement with the firm that provided the data for this study precludes revealing its identity and disseminating detailed data without its written consent. I. INTRODUCTION dvances in information technology (IT) have transformed many firms in professional services industries, but perhaps...

Words: 8102 - Pages: 33

Premium Essay

The North Face Case

...Unit: 2 The North Face Case AC503: Advanced Auditing 1. Should auditors insist that their clients accept all proposed audit adjustments, even those that have an “immaterial” effect on the given financial statements? No, if we consider overall accounting. Companies shouldn’t have to adopt an auditor’s proposal. Yes, if we consider this case with North Face. You see Crawford new Deloitte’s materiality threshold and expected them to propose adjustments but ultimately pass due to the fact there was no assumed “Immaterial” impact. However, it was later realized that Crawford did not inform the Deloitte auditors of the $2.65 million portion of the barter transaction. It safer to purpose and report then purpose and pass. 2. Should auditors take explicit measures to prevent their clients from discovering or becoming aware of the materiality thresholds used on individual audit engagements? Would it be feasible for auditors to conceal this information from their audit clients? I think so. It would avoid companies like North Face and individuals like Crawford to take advantage of these thresholds. I don’t know how feasible it would be since auditor’s live by certain standards and transparency. The goal of an auditor is to be objective and honest, by concealing materiality threshold they would doing the very thing they are trying impose. 3. Identify the general principles or guidelines that dictate when companies are entitled to record revenue. How were these principles or guidelines...

Words: 615 - Pages: 3

Premium Essay

Audit Working Papers

...Policy Research Institute, Ministry of Finance, Japan, Public Policy Review, Vol.8, No.1, June 2012 45 Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence 1 Ryosuke Tao Research Fellow, Institute of Administrative Management Abstract Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statements for the individual ministries and governmental agencies. The objectives of clarifying the fiscal conditions in a state through the preparation and disclosure of financial statements are to fulfill the state’s accountability to its citizenry and market participants and to optimize and enhance the efficiency of its fiscal activities. Most importantly, the improved information should contribute to democratic decisions on public finance. A perspective different from the business accounting is that public sector accounting places more emphasis on inter-generational fairness. With respect to the inter-generational benefits and burdens, however, various factors must be considered, and the differences between...

Words: 10883 - Pages: 44

Premium Essay

Our Guarantees

...Writing from Scratch Our first and the most important guarantee is writing from scratch. It means that we deliver 100% original research papers. We do not have any type of database with research papers and when we get a new order from our clients, we write it from scratch. Our writers are responsible and they do not copy/paste from the Internet or any other source. We reference all sources properly and run the paper through plagiarism detecting software to ensure that not a single phrase is plagiarized! Guarantee #2: On Time Delivery In addition to original content, we guarantee on time delivery of completed research paper. We do no miss deadline and, unlike other site, offer full refunds for the missed deadlines! We understand that you probably cannot allow extra time for paper writing and we try our best to deliver the completed research paper prior or at specified deadline! If we fail, you get full refund!  Guarantee #3: English Writers You pay for professional research paper writing and you expect to get a well-written research paper. You do not want to get a university-level research paper written by ESL high school student, do you? We are fully aware of your expectations and we pay special attention to hiring the best English writers. Thus, you get a research paper written in accordance to the instruction and free of errors! Research papers written from scratch, in full accordance to your requirements and instructions is a worthy...

Words: 402 - Pages: 2

Free Essay

Time Management

...ACHIEVING MY SUCCESS HOW TO USE TIME MANGEMENT WISELY MEGAN BELANGER COLLEGE SUCCESS SETEMBER 14, 2015 College success to me would be using your time wisely because it is very valuable and every moment should be cherished. Time cannot be hoarded, collected, earned or bought with money but should be cherished like we would cherish a precious gem or other possession. We know how to waste so many thing but the one thing that can't and shouldn't be wasted is time. I have found that keeping a paper as well as an electronic schedule has helped me from becoming overbooked and not overwork myself. And with me working a part time job, going to school part time, working at the church part time, and trying to write all of my papers and keep on track with all the things at the school; its mandatory that I keep up on all of it. Taking notes in class is very helpful for a person and can be very beneficial. I find that not just listening to what the teacher has to say but writing what is being taught helps me to grasp what I need to learn and makes you be a better listener. Taking notes of any subject will allow you to generate meaning for content in the course done exclusively by you. Plagiarism to me is the worst that you could possibly do. I would feel terrible if I had said or done something and it had become world famous and someone else had used it without even acknowledging that it was my work or...

Words: 267 - Pages: 2

Premium Essay

Lollipop Rough Draft

...It was a few minutes after 10pm on a Monday night and I had just remembered that my rough draft essay for my dual enrollment English class was due the next day. Even though I wrote the date it was due down, I always pushed it off to do “another day”, well another day became that night. I had to write 500 descriptive words about the nature of opening and eating a tootsie pop; I didn’t even have a tootsie pop. I knew I would have to improvise, so I grabbed the old lollipop in my pantry and started opening it. As I opened the lollipop I wrote down descriptive thought I had. I started with the sound I heard, I wrote down “crispy crackling”, then I thought about how it looked “hard, glazed strawberry”. Before I knew it the lollipop was gone,...

Words: 372 - Pages: 2

Free Essay

Activities for Health and Well Being

...Health and Social Care Activities for health and well being Introduction The unit requires me to manage an activity in a health and social care environment which will benefit an individual or a small group of service users, the activity will allow me to work on my communication skills with contrasting age groups. With the activities I have designed I would have to take into account the physical, intellectual, social and emotional side of each child. For this I will be visiting Woodend Preschool where I will be holding an activity to evaluate the children's skills and assessing how well we communicate between each other, by the way our body language comes across. Before making my final decision about the activity, I will have to take into consideration the skills each child has, the facilities, safety implications, equipment and time. Also I have to plan, improve and evaluate my activity; I have also made samples for each of my activities. The preschool and early school years are also full of changes, from three to five the child’s motor skills, language, thinking and social development change dramatically. A01- Suitable Activities and Reasons for Choice I have created a range of activities that would be suitable for Pre-schoolers aged between three to four, at this point in their life the child's development is important, it is a time where the child’s world will be dominated by fantasy and vivid imagination. Hopefully the children will be able move around confidently...

Words: 10833 - Pages: 44

Premium Essay

Personal Narrative: My Individual Writing Process

...how I begin a paper. It’s strange to think about the concept of what writing is before you actually write something. After reading over the assigned pages to give me the help I need to discover what my individual writing process is I “skimmed” over freewriting. I tend to just start writing and let my thoughts flow and I feel like it’s what best suits my writing style. So here we go. My individual writing process includes freewriting, lists, and looping. I like to use freewriting because I enjoy continually writing and letting my ideas flow out. Sometimes when I get stuck, it helps me to have a list of the things that I want to include in my writing so I can elaborate and expand on them. After I get to a certain point, I use the process of looping. Looping can be considered a side effect of freewriting. I loop by rereading what I have written and decide if I like the order and the theme of my...

Words: 470 - Pages: 2

Premium Essay

Personal Narrative: If You Give A Suitor A Cookie

...9th grade English rules. My very first piece, “If You Give a Suitor a Cookie”, was an analytical 8-point paper about The Odyssey, and it was quite literally the worst paper I have ever written. It was so terrible, that I couldn’t even make it through the first paragraph, when I attempted to re-read it. I remembered my writing not being horrible, because, otherwise, I wouldn’t have turned it in. As I recall, it was so bad, that you didn’t even grade it, because I would’ve gotten an F (thank you about that, by the way). This paper exemplifies the very beginning of my career as a high school writer, and through re-reading...

Words: 1216 - Pages: 5

Free Essay

Report

...Acknowledgement All praises are for Almighty Allah, Who guides us through the darkness of unknown. All respects are for Holy Prophet (P.B.U.H), who enables us to recognize One Creator and Whose spiritual teachings guide us in every matter of life. We are thankful to our respected Principal, Dr. Dean and our Head of the Department, Dr. Shahnaz Choudhry, who permitted us to avail the opportunity of working in such a helpful and cooperative environment. We greatly wish to acknowledge Dr. Amir Saeed, the Manager of R & D for allowing us to work in Packages Limited, Pakistan and Mr. Ishtiaq ur Rehman, the Senior Research Chemist (R&D) for providing us the opportunity of this work and encouraging & appreciating us at every step. He not only permitted us to undertake this important part of internship work but also helped us a lot in conducting this study as a Supervisor. We felt motivated and encouraged every time we attended his meeting, Mr. Imran Khan, the incharge of Paper and Pulp Laboratory, Mr. Zafar Hussain (working staff) and the members of Physical Laboratory in Packages Limited, Pakistan who helped us throughout the work & shared their experiences & knowledge with us. The success of this project depends largely on the encouragement and guidelines of many others, apart from our efforts. We take this opportunity to express our gratitude to the people who have been instrumental in the successful completion of this project. Thanks to our parents whose prayers...

Words: 5854 - Pages: 24