Wednesday, October 30, 2019

Psychology (various techniques for developing memory) Essay

Psychology (various techniques for developing memory) - Essay Example I studied the poem I had developed for 2 minutes. One hour later, I attempted to recall both the acrostic poem and the concepts to which it was related. 3) I sung the poem, The Ballad of Rudolph Reed, by Gwendolyn Brooks out-loud to the tune of the nursery rhyme, Humpty-Dumpty. I practiced singing the poem three times and then one hour later I attempted to recite the poem from memory. 4) My final experiment consisted of attempting to remember a list of 10 items by using the techniques of the Loci method. The list I attempted to remember was as follows: Tomatoes, Trumpet, Scissors, Wallet, Motorcycle, Sofa, Elephant, Newspaper, Subway train, and Faucet. I walked a route familiar to me within the vicinity of my home in accordance with the technique. I assigned one of these items to each of ten locations within the designated route and practiced associating the items and the image of the location. An hour later I retraced my steps, attempting to remember the list by association with the locations on the route that I had selected. The four experiments produced various different results. Personally, I found that the technique for developing an acronym or using an acrostic to remember concepts and lists were particularly useful. These two experiments produced by far the best results.

Monday, October 28, 2019

The Role of Forensic Accountants Essay Example for Free

The Role of Forensic Accountants Essay PROBLEM STATEMENT In recent times, the world has witnessed the failure of large corporate organizations which has been attributed to large scale fraud by Directors in connivance with auditors. There is the case of Enro in the U.S, Parmalat in Italy and many cases in the U.K such as Polly Peek, Maxwell communications and BCCI. This development brought about in its wake the lack of public confidence in audit reports and auditing. By this many stakeholders seek redress in the court of law. In the court of law, the service of an expert witness is required in order to ascertain the true state of affair of the troubled enterprise. PURPOSE OF STUDY To examine a forensic Accountant as an expert witness in litigation and to effectively determine his role in judicial process BACKGROUND STUDY Forensic accounting is hardly a new field, but in recent years, banks, insurance companies and even police agencies have increased the use of these experts. A nationwide study conducted by Kessler International (a forensic accounting and investigative firm) showed that 39% of organizations have considered the need for a forensic accountant. The study intends to find out  how the knowledge of forensic accounting can reduce corporate fraud, mismanagement and seeking redress in the court of law. INTRODUCTION What is forensic Accounting? Forensic accounting is the practice of utilizing accounting, auditing and investigative skill to assist in legal matter and the application of specialized body of knowledge to the evidence of economic transaction and reporting suitable for the purpose of establishing accountability or valuation of administrative proceeding. In wide sense, it can be said as the integrity of accounting, auditing and investigative skill to abstain a particular result. Journal of college Teaching and Learning (2007). Vol 4, Number 9; states Forensic accounting as accounting analysis that can uncover possible fraud that is suitable for presentation in court. Such analysis will form the basis for discussion, debate and dispute resolution In my view, forensic accounting is that aspect of accounting that provides an accounting analysis that is suitable to the organization in resolving disputes that arises in the organization. Forensic accountants utilize accounting, auditing and investigative skills while conducting an investigation. These accountants are trained to look into the dispute in a number of ways. They often retain to analyze, interpret, summarize and present a complex manner which is understandable and probably supported. Also, they are often involved in various activities such as investigating and analyzing financial evidence, developing computerized application, exhibiting documents and presenting the evidence obtained. This new and ground – breaking accounting has two main areas which are: a. Litigation support and investigation b. Dispute resolution. Role of Forensic Accountants in Judicial Process A Forensic accountant is involved in the collection of document, investigating, analyzing and development of computerized application to assist in the analysis and presentation of financial evidence, communicating their findings in the form of reports, exhibits, including testifying in court as expert witness and preparing visual aids to support trial evidence. Thus, the role a forensic accountant can be said to include the following: a. Giving preliminary advice as an initial appraisal of the pleading and evidence available at the start of proceedings b. Identifying the key documents which should be made available as evidence, this is important when the forensic accountant is acting for the defense and lawyers are preparing lists of document to tender in court. c. Preparing a detailed balanced report on quantum of evidence, writing in a language readily understood by a non-accountant and dealing with all issue, irrespective of whether or not they are favourable to the client d. Briefing legal counsels on the financial and accounting aspects of the case during pre-trial preparation e. Initiate measure for introduction of environment accounting to highlight the damage done to the environment by the possible recoupment of such damages or replenishment of lost properties through environmental management continually. CONCLUSION The expert witness testimony of the forensic accountant has forced businesses to restructure, and millions of naira, dollars to be paid in damages; people have on occasions even gone to jail. The practical and in-depth analysis that a forensic accountant brings to a case helps to uncover underlying problems in business. Forensic accountants are currently in great demand, with the public quest for honesty, fairness and transparency in reporting increasing exponentially. Whatever the reasoning may be more and more forensic accountants are being called upon to use their investigative skills to seek out irregularities in their companies’ financial statements. References 1. Aderibigbe, P. (2000): The Role of forensic chartered Accountant in Nigeria. July, 2000. 2. Crumbley H. (2003): Forensic and Investigative Accounting; CCH Publishing 3. Financial Restatements, General Accounting Office Report, 2002 4. Kessler International study; (2002) Forensic accountants needed as economy worsens. Press release 5. Oremade, T. (1988): Auditing and Investigations, Lagos; West Africa Books Publishers Limited.

Saturday, October 26, 2019

Adultery in Great Gatsby & Scarlet Letter Essay -- F. Scott Fitzgerald

  Ã‚  Ã‚  Ã‚  Ã‚  The Scarlet Letter by Nathaniel Hawthorne and The Great Gatsby by F. Scott Fitzgerald are two novels, which address similar themes with completely opposite resolves. The authors use their main characters, Hester, Dimmesdale, Gatsby, and Daisy, in their respective works to present these themes. The action in both novels revolves around unfaithfulness, its effects on the characters, and the results of committing adultery, which prove to be antipode from one novel to the other. These antitheses can be found by a look at the different roles of adultery in the novels.   Ã‚  Ã‚  Ã‚  Ã‚  One major theme found in both novels and addressed in different ways is adultery. Unfaithfulness is ever present in The Great Gatsby, while it is a one-time occurrence in The Scarlet Letter. It would appear that this would make adultery a more powerful force in The Great Gatsby. On the contrary, it is seen as insignificant in Fitzgerald’s novel and definitive in The Scarlet Letter. Whether it is Tom and Myrtle, or Gatsby and Daisy, the fact that these people are wed appears irrelevant to them. Meanwhile, Hester and Dimmesdale have sex as part of a meaningful relationship, but are persecuted for it. These varying reactions are caused partially by the extreme contrast of environment between the two novels. Another factor is the different degrees of conscientiousness and its importance between the novels. Hester and Dimmesdale repent and seek forgiveness for their sins. They use their experience to make ...

Thursday, October 24, 2019

Office Management Essay

In the present, technology has already advanced so much that it has affected in significant level almost all of aspect of life of the society. Humanity’s lifestyles, works and basic responsibilities are now made easier and as efficient as possible including the field of professional dentistry. In this aspect, integration of the modern technology to the systematic processes in the office dentistry has optimized its production and improved the quality of its services in a significant level raising the standards in this field higher. Application of technology in the office dentistry has been determined to affect several tasks and processes in the said field in a positive manner. One is that it helps to promote the diagnostic communication between the practitioner and the patient through the advancements such as digital imagery and X-rays. With the aid of technology, dentist can now elaborate the situation of their patient through visual tools. Another is that technology widens the available services of each dentist practitioner by innovating several machines that are capable of the complicated tasks in the dentistry field. Also, technological application is known also to reduce the tiresome works in the dentist office such as the accounting responsibility with the aid of programs and softwares that can efficient handle the said tasks. In addition, the tasks of practice management is also optimized by technology as it promotes several aspects such as the communication between concerned parties, organization of paper works and files, and aid the plan of the financial matters of the office. Indeed, technology can significant boosts the service quality and efficiency of the dentistry office. Also, it can reduce the stress and tiresome tasks that the practitioner must handle allocating more time for the professional to invest in his or her field of expertise. However, in the course of integrating technological advancement in the office management and process, involved individual must plan two important aspects to maximize the effectivity of the said approach. First is that the financial investment must be thoroughly planned for the complete application. Second, the future budget allocation must also be considered for the upgrades and updates of the technology integrated in the dentistry office. With these factors completely addressed, the office can now integrate modern technology to its system to optimized their service quality for their patients.

Wednesday, October 23, 2019

Carol Ann Duffy’s anthology Mean Time Essay

Carol Ann Duffy’s anthology Mean Time is littered with references to the past. With the title Mean Time in its self referring to time in an ambiguous ways, like Greenwhich mean time, or time associated with angry emotions. The most common interpretation being that the characters represented in many of Mean Times poems as in between two states, past and present. The characters are trapped, escaping, or reminiscing about past times retrospectively from a present time. Much of there past is what is now influencing there present situation or state of mind and Duffy accentuates this factor by being explicit and drawing attention to language that would draw a conclusion to that notion. The Captain of the 1964 Top of the Form Team is a 1960s quiz show between competing teams of school children who, representing their school and in school uniform, would answer general knowledge questions in front of an audience of school children. The individually competitive suggestion of the name of the show individual competition was emphasized in the education system of the 50s and 60s (it would not be unusual for a class to be sat in their rank order according to the last set of exams) and it precedes the change to a comprehensive system. This competitive tone, the sense of a hierarchy, is an important element in the poem. This poem questions the romantic view of the past forming a persona to there present as he characterises his children as his â€Å"thick kids† and his wife as â€Å"stale†. He ambiguously illustrates his past in that he want â€Å"it back, The Captain†. The captain is a symbol of his youth and past in that he wants it back but it’s so isolated and remote that he can’t obtain it and only exists as memories in his mind. The comparison between the first six stanzas’s representing the past and the last stanza representing the present exhibits a barrier between the two. The constant music references mentioned within the poem to past artists and songs reflects the rich memories that are illustrated to the reader, by appealing to more senses, the eyes and hears. Duffy’s purpose for inclusion of these songs is not only that they are connected to the time period and create a richer spectacle but they clearly reveal the more desired time period of the character, showing him to feel nostalgia. We see the nostalgia form as he describes his family and current situation in the last stanza previously discussed. Carol Ann Duffy’s dramatic monologue The Suicide provides an intriguing insight into the forces of the past having an effect on a situation in the present. This poem establishes how the past and present are interconnectivly dependant on each other. This is explained as, without a past of experience and events that shape u as a person there can be no present effects. This notion is also reversed in that without a present the past would never be expressed fully either emotionally or physically with no results or effects seen from past causes. The poem title explicitly provides the reader with exactly what the context of the poem is. The reasons for this is possibly to engage the reader into how is Duffy going to describe the feelings of suicide appealing to our macabre sides of personality. It is commonly thought that language fails to describe many feelings especially that of suicide. The poem analyses the nature of suicidal impulse, by letting a would-be suicide talk to us in the moments before her death. It compares with The Captain of the 1964 Top of the Form Team (The captain), as it is also a dramatic monologue but fails in comparison similarities to that poem. It does refer to the past like The Captain does, however not as explicitly. In The Suicide the reference to the past is, â€Å"Kisses on a collar. Lies. Blood. † The above is a strong reference to a past event of what implicitly seems to be infidelity by the partner. This is followed by short sharp sentences of â€Å"Lies† and â€Å"Blood†. These single emphasised words almost tell a complete story; the history of a relationship, written in lies. Lies that lead to blood (perhaps the blood of the suicide). There is a sense that the whole story is told in these few words. But this whole event can not be ignoring the fact that it was all triggered by a past event that is now influencing if not directly causing the present situation of suicide. The Good Teachers is one of Duffy’s explicit references to the past but written in present tense which instantly makes the reader form the opinion of reminiscence and living in the past letting past events form the future. We believe to be a male because of the hints to passion for female teachers, as he reveals that â€Å"you love Miss Pirie†. It describes his memories of his life in school as a child but most significantly how he retrospectively looks back and regrets the tom foolery that took place then and how he wasted his time in school. This forms similar themes to â€Å"End of innocence† about regret of the past and wants to escape it. The short sentences in the last stanza can be symbolic of time and how it speedily passed by to leave him where he is now which we never quite find out. Again a barrier is formed between the past and the present by the line â€Å"But there’s the wall you climb†. The wall denoting the barrier between past and present and shows how the two are separate. The context before the â€Å"wall† line is about the past, the context of the poem after the â€Å"wall† line is about the present. This structure reinforces the separation of the past and present. Also this show how the past forms a barrier that forms the future and weather or not you accomplish successfully by getting over or around the barrier will have an impact on your life to come. The Captain of the 1964 Top of the Form Team, The Suicide and The Good Teachers all portray the past, but in separate ways. In The Captain†¦ the past is seen as a rich rejoicing memory, with dignity and pride at the forefront of it where the past was contrasted to the future to reinforce how commendable the past was. The nostalgia was accentuated by the language and references to his current situation of him having a â€Å"stale† wife and â€Å"thick kids†. The suicide depicts the past consuming the character and a direct cause for her present situation. The language illustrates a dyer situation and forms the opinion that â€Å"suicide is not chosen, it happens when pain exceeds resources for coping with pain†. It fails to by the inadequacy of language and context fully describe the emotion and direct feeling of suicide caused from the past events. It only refers to four words to describe the past, â€Å"kisses on a collar†. This is a classic example of the notion that the past is represented as irretrievable and irreplaceable. Also that not being able to alter the mistakes made in life will undoubtedly form the situation of present and which is suicide in this case but also that those events will characterise you for the future. The Good Teachers forms a view of the past being one of regret and wanting to escape from it. This also, like The Captain†¦ and The Suicide, forms a barrier separating the past and present by language and contrasting stanzas.