Auditing Hw Solutions

Chapter 1 SOLUTIONS FOR EXERCISES AND PROBLEMS 1. 47 scrutinize, Attestation, and arrogance Services Students may encounter whatsoever severey with this matching question be motion the Special Committee on dominance Services (SCAS) listed m some(prenominal) things that heretofore gain been considered attestation helpers (long ahead sanction operates were invented). As a provide, we believe that this question is a good vehicle for discussing the consider fitted all overlap between attestation and assurance honors. ? ? ? ? ? ? ? ? ? ? ? ? ? ? Real e convey demand studies confidence serviceB everyot for awards show arrogance service Utility rates applications Assurance service Newspaper circulation scrutinizes Assurance service Third- set somewhaty reimbursement maximization Assurance service Annual m iodinetary melodic theme to stock endorseers scrutinize service Rental property operations follow-up Assurance service Examination of fiscal forecasts and projectio ns Attestation service Customer satis circumstanceion surveys Assurance service Compliance with contractual requirements Attestation service Benchmarking/best practices Assurance serviceE e military rank of enthronization counsel policies Assurance service Information frames security fall overs Assurance service Productivity statistics Assurance service ? ? Internal canvas strategic review Assurance service m unrivaledtary falsifys submitted to a bank beget officer Audit service 1. 48 Controller as listener When Hughes Corporation hired the certified macrocosm accountant, she or he can no longstanding be considered in symbiotic with pry to the annual take stock and, as a result, can no perennial fargon an free study of the monetary statements.It is true that the in-house certified public accountant can coiffe whole procedural analyses that would be motifful of an independent size up however, it is extremely un worryly that the certified public accountant co uld revolutionize the confidence of users of fiscal statements outside the familiarity. Because she or he is no longer independent of the company, the certified public accountant can non modify the perception of voltage impinge of bet that creates demand for the independent size up. As a matter of ethics rules, this certified public accountant would be prohibited from signing the standard unmodified attest opinion.Moreover, if Hughes were a public company, infra Sarbanes-Oxley, it would be restricted from hiring one of its studyors into a precedential bill system position for a full course of instruction under character 206 of the law. 1. 49 ASB Assertions PCAOB Assertion Corresponding ASB assertion Nature of assertion mankind or Occurrence existence Occurrence Balance proceeding Disclosures Rights and Obligations Rights and Obligations Balances Disclosures Completeness Completeness Trans performances Balances Disclosures Cutoff military rank and Allocation Accurac y Trans exercises Transactions Disclosures rating Balances DisclosuresPresentation and Disclosure Classification Transactions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. deprive Starkin reckons to be uninformed on the pursual points Inform your inhabit that Dodge management is primarily creditworthy for preparing the fiscal statements and deciding upon the hold accounting principles. The examineors did non prep argon the Dodge Corporation pecuniary statement. An unqualified opinion does non mean that an investment is safe. Rather, it merely means that the monetary statements argon free of veridical misstatement.Tell your neighbor that the pecuniary statements argon a historical record of the melodic line performance. The value of Loots investment depends on future events, including the many particularors that affect grocery prices. Thus, the fiscal statements are just one piece of selective education that should be analyzed. Tell Loot that the unqualified opinion means only that the statements conform to the subdue account frame r distri neverthe littleively (e. g. , generally accepted accounting principles) and that the pecuniary statements are free of material misstatement. 1. 52 designation of Audits and Auditors The solutions to this matching lineament of question are ambiguous.The designation examples are tangible examples of external, subjective, and governmental visit stakes. You ability point out to students that the distinctions among compliance, economy and efficiency, and plan results take stocks are non always clear. The stem is shown in the fol miserableers matrix form, showing some liaison numbers in two or three cells. The take schedule follows. attri barelye of Audit Engagement Financial Statement Auditor Independent CPA Internal meeter governmental (GAO) examineor IRS auditor af warm examiner 5 7 2, 10 6, 8 4, 8 1, 3 1, 3, 9 Compliance Economy and qualification broadca st ResultsType of Audit 1. Proprietary schools training outgos ad agency pecuniary statements Dept. of Defense launch vehicle Municipal go Tax shelters Test pilot damages coverage rely solvency Economy and efficiency or program results Financial statement Economy and efficiency or program results Economy and efficiency Compliance Compliance Compliance Type of Auditor Governmental (GAO) auditors Independent CPAs Governmental (GAO) auditors Internal auditors IRS auditors Internal auditors posit examiners 2. 3. 4. 5. 6. 7. 8.Materials inspection by manucircumstanceurer States reporting chemical use data Sports complex forecast Compliance or Economy and Efficiency Program goal Internal auditors 9. Governmental (GAO) auditors Independent CPAs 10. Financial statement 1. 53 Financial Assertions and Audit Objectives The objectives for the audit of Spillanes securities investments at December 31 are to witness test well-nigh the assertions implicit in the financial attestation, s pecifically 1. creative activity. Obtain recite that the securities are bona fide and held by Spillane or a responsible custodian. Occurrence.Obtain separate that the loan doing and securities nonice transactions in truth took house during the course of study under audit. 2. Completeness. Obtain evidence that all the securities purchase transactions were recorded. 3. Rights. Obtain evidence that Spillane owned the securities. Obligation. Obtain evidence that $500,000 is the meter actually owed on the loan. 4. evaluation. Obtain evidence of the make up and market value of the securities held at December 31. Decide whether any write-downs to market are required by the appropriate reporting frame practise. 5. Presentation and disclosure.Obtain evidence of the committed disposition of the assets, which should mean they should be in a non sure classification like the loan. Obtain evidence that restrictions on the use of the assets are dis deard full and agree with the loan documents. Chapter 2 2. 54 emancipation a. Independence in situation relates to the auditors state of mind and reflects an unbiased and impartial perspective with respect to the financial statements and opposite selective lie withledge they audit. Independence in appearance relates to differents (particularly financial statement users) perceptions of the auditors emancipation.The two general types of kinds that compromise auditors independence are financial relationships (owning shares of stock or having an outstanding loan to or from a node) and managerial relationships (acting in a finality-making capacity on behalf of a node or providing advice on systems or selective information that testament be audited). (1) Although auditors expertness even-tempered be independent in position with respect to the audit of the client, the titanic revenues resulting from these services create a financial bet that many users would break to be troubling.For example, consider the possibility that clients might use the revenues from these services as a bargaining tool with auditors if an issue arises during the audit engagement. Currently, no prohibitions pull round on the tip of consulting services or revenues other than the prohibition of sure types of services and the required approval of nonaudit services by the clients audit committee. This would clearly pose a compromise to auditors independence and would non be permitted under current guidelines.The issues in this case are (1) the fact that the auditor is directly tough with the engagement and (2) the executive- direct position occupied by his or her spouse with a client. This introduces a similar issue to (2) yet would be less emf to compromise the auditors independence. The major differences in this scenario are (1) the auditor is non directly involved with the engagement, (2) the train of position held by the auditors relative is not at the executive level, and (3) the relationship betw een the auditor and other individual is not as cfall back.Professional standards would likely not conclude that this touch would compromise the auditors independence. This represents a direct financial evoke in a client. The issue is whether the fact that the staff portion is not a part of the engagement group compromises her independence. Professional guidelines would not conclude that this detail compromises the independence of the staff division, however many self-coloreds hand adopted the practice of not permitting any of their master copy staff to hold financial raises in their audit clients. . c. (2) (3) (4) 2. 57 murder Principle Evidence a. Sufficiency refers to the amount of evidence, which is the number of transactions or components of an account relief of class of transactions examined by the audit team. As it relates to evidence, the term appropriate refers to the quality of evidence. Appropriateness is affected by the information the evidence imparts to t he audit team (relevance) as well as the extent to which the audit team can trust the evidence (re liability).Relevance refers to the temper of information caterd by the audit evidence (the assertion or assertions opposeed by the evidence). Reliability refers to the extent of trust the audit team can place in the evidence. Relevance and reliability twain affect the appropriateness of audit evidence as the relevance and reliability of evidence maturations, the appropriateness of evidence increases. b. c. The five basic sources of evidence (from close re reasonable to to the lowest degree reliable) follow. The solution provides one example, but other possible answers would also be acceptable. 1) (2) (3) (4) (5) The auditors direct, personalized friendship, much(prenominal) as physical observation of ancestry counts. External documentary film evidence, such as confirmations returned directly to auditors from one of the clients banks. External- sexual documentary evidence, s uch as a vendors invoice standard by auditors from the client. Internal documentary evidence, such as an invoice watchful by the client for the sale of products or services to one of its nodes. verbal evidence, such as client responses to auditors inquiries about potential judicial proceeding. d.As the entitys cozy control is more(prenominal) than pieceive, auditors would assess subvert levels of the try of material misstatement. This would abandon them to permit a higher level of detection insecurity, which means that they could receive less sufficient and less appropriate evidence. In contrast, as the entitys internal control is less effective, auditors would assess higher levels of the jeopardy of material misstatement. This would require auditors to control detection insecurity to lower levels, which means that they would be required to gather more sufficient and more appropriate evidence. . 61 Responsibilities and Performance Principles a. spell auditors typical ly cannot model the susceptibility of accounts to misstatements or the effectivity of the entitys internal control (both of which comprise the jeopardize of material misstatement), this bump adopts to be considered in order to determine the constitution, timing, and extent of of the essence(p) tests. This statement is correct if internal control is less effective, auditors are required to gather more sufficient and more appropriate evidence.However, in increment to the number of transactions and reliability of evidence, auditors should also consider the relevance of the evidence they gather and the extent to which that evidence agrees the assertions of affaire. Auditors are not required to provide absolute assurance as to the fairness of the financial statements, which is what is being suggested in this statement. It is true that a great deal of time and effort is undeniable in an audit engagement, but auditors are required only to provide reasonable assurance with respec t to the ability to detect material misstatements.This statement relates to the concept of corporeality and is appropriate. However, it is meaning(a) to note that the consideration of materiality in an audit is passing complex and requires an extremely high level of superior judgment. While physical inspection of the stock certificates provides more reliable evidence than confirming the certificates held with the custodian, it may not be necessary for auditors to conduct such an inspection. In many cases, a less reliable but equable effective procedure such as confirmation with the custodian would be appropriate. . c. d. e. 2. 64 Fundamental Principles (Comprehensive) a. This situation is related to the competence and capabilities particle of the responsibilities principle. In this case, auditors can accept this engagement assuming that they take appropriate measures to obtain the know leadge necessary to perform the audit and understand important issues touch on this client. It is important to note that the humankind of industry-specific accounting issues volition require auditors to obtain the noesis necessary to complete the engagement.This situation is related to the reporting principle, which addresses the form of the financial statements with GAAP. If the client elects to treat these leases as operating leases in violation of GAAP, auditors should issue either a qualified or ominous opinion, depending upon the materiality of the departure from GAAP. This situation is related to the performance principle, which indicates that the audit should be powerful planned. In this case, auditors should evaluate whether the clients deadline bequeath allow an audit to be properly planned and conducted according to in general accepted auditing standards.The fact that this would be an initial audit come tos this possibility even more alleged(prenominal) than usual. This situation is related to the performance principle, which requires auditors to obt ain sufficient appropriate audit evidence. Given the low level of control peril, auditors would so proceed to perform the necessary auditing procedures, which provide the basis for their opinion on the clients financial statements. In this case, confirming a smaller number of customer accounts would be appropriate. This situation is related to the responsibilities principle, which requires auditors to be independent.In this particular case, the fact that the preserve of one of the spouse is an officer of the prospective client would likely result in the firm declining this particular engagement because of a lack of independence. This situation is related to the reporting principle. Auditors should insist upon disclosure of the potential litigation and, if the client baulks, issue either a qualified opinion or adverse opinion, depending upon the materiality of the omission of the disclosures. In addition, the auditors report should provide information regarding the omitted discl osures.This situation is related to the performance principle, which requires auditors to assess the put on the line of material misstatement, which includes obtaining an understanding of the entity and its internal control. Once this understanding has been obtained, auditors would then proceed to perform the necessary square audit procedures. This situation is related to the performance principle, which requires proper readying and supervision. An important element of supervision is critical review of work performed by persons at various levels at bottom the firm.Because the supervisors review of the work performed by the assistant indicates that the work lasts the opinion on the financial statements, no foster actions are necessary. b. c. d. e. f. g. h. Chapter 24 (Module C) C. 62 financial obligation to Clients a. b. Clients may perplex beseem against auditors for either give way of contract or tort actions. To get down instance against auditors, clients essential or dinarily rise (1) (2) (3) (4) They suffered an frugal loss. Auditors did not perform in accordance with the terms of the contract (for breach of contract).Auditors failed to get along the appropriate level of avocational compassionate (for tort actions). The breach of contract or bereavement to usage the appropriate level of professional bid caused the loss. c. Auditors defenses against wakeless actions brought by their clients include (1) (2) (3) Auditors exercised the appropriate level of professional care (tort) or performed the engagement in accordance with terms of the contract (breach of contract). The clients economic loss was caused by a factor other than auditors ill to exercise appropriate levels of professional care or breach of contract.Actions on the part of the client were, in part, responsible for the loss. d. The potential basis for levelheaded action in each of these cases is as follows chocolate-brown Company Because the delay in completing the audit re sulted in excess equal of financing, Browns legal action would be ground on doubting doubting doubting Thomass inability to complete the audit on a timely basis. reverse lightning Stores Green Stores legal action would be ground on Thomass failure to identify the embezzlement scheme during its audits of Green Stores financial statements.Green Stores would likely seek recovery of the $2 million in losings. Fuchsia, Inc Fuchsias legal action would be ground on any additional cost associated with changing auditors and any costs associated with delays in providing audited financial statements to its lenders as a result of the need to change auditors. e. no.e to instructor Depending upon the assumptions do by students, they may arrive at varied conclusions with respect to Thomass liability to its clients in some of these scenarios.The key is that they considered the pertinent facts and potential defenses that may either increase or decrease the likelihood of an reproving outcom e to Thomas. Brown Company It appears that Brown Companys most viable action for recovery will be alleging that it informed Thomas of the need to fuddle the audit ideal by a reliable exit and that failure to do so would constitute a breach of contract. There is no evidence that a substandard audit has been conducted or that Thomas did not exercise the appropriate level of professional care. In this case, the following are important considerations ?Was a deadline or other fight explicitly communicated by Brown Company to Thomas or other than identified in the engagement letter? If no such date was communicated, or any deadline known by Thomas, it would not appear that Brown Company has a viable suit for breach of contract. Regardless of the response to the preceding point, did Brown Companys actions result in delays or otherwise affect Thomass ability to complete the engagement on a timely ? basis? If so, this might serve as a defense for Thomas in the form of causative disuse on the part of Brown Company.Green Stores Green Stores would most likely realize suit for tort liability, alleging that an audit conducted under primarily accepted auditing standards would hand over revealed the existence of the embezzlement scheme and prevented the $2 million loss. In this case, the following are important considerations ? Were Thomass audits conducted in accordance with generally accepted auditing standards? If so, Thomas would likely use the defense that it exercised appropriate levels of care during the engagement and emphasize that a GAAS audit cannot be relied upon to detect all instances of joke.Regardless of the response to in the preceding point, could Green Stores have taken actions (through wangle internal controls or other) to create an environment that would have made the intro and execution of this embezzlement scheme more difficult? Certainly, if Thomas had communicated internal control deficiencies to Green Stores in previous audits related to the treasurers role or controls surrounding this function, it would appear that Thomas could assert contributory negligence as a defense. ? Fuchsia, Inc. This may appear to be a frivolous suit, but that would not prevent Fuchsia from alleging that Thomass actions resulted in the losses described in the scenario. Although it is difficult to comprehend how Fuchsias decision to change auditors would result in liability to Thomas, Thomas would appear to have a strong defense that its actions were, in fact, done to exercise appropriate levels of professional care by demonstrating how Fuchsias accounting treatment done for(p) from generally accepted accounting principles. C. 65 Auditors Liability for Fraud a.Auditors will be liable for spoof to all terce- fellowship users of financial statements under public law or statutory law. Fraud is a misrepresentation of fact that an individual knows to be false. Constructive tosh (sometimes referred to as glaring negligence) is the failur e to provide any care in fulfilling a duty owed to others. The primitive difference between these two levels of professional care is actual knowledge on the part of auditors, which is present under bosh but not under p exitic fraud. Auditors will be liable for constructive fraud to all third-party users under common law and the Securities Act of 1933.To be held liable under the Securities Exchange Act of 1934, scienter (or intent to deceive, manipulate, or defraud) must be shown. Although scienter may be present in situations representing constructive fraud, this will not always be the case. b. c. Clearly, auditors should be liable in cases for which they intend to deceive. Although intention is not present under constructive fraud, the level of performance and lack of care is so great that it seems appropriate to hold auditors liable for such fraud. C. 69Common Law Liability Exposure a. Yes, metalworker will be liable to the bank. The elements necessary to plant an action for l iability for fraud under common law are clearly present. There was a material misstatement in the financial statements, intent and knowledge of the misstatements (scienter), actual confidence by the bank on the materially misstated financial statements, and economic alter resulting from that reliance. If action is based upon fraud, in that location is no requirement that the bank establish privity of contract with Smith.If the action by the bank is based on workaday negligence, the bank may still be in position to bring suit, depending upon the extent to which Smith was aware that his work would be used by the bank and the jurisdiction in which this case occurred. Based on the facts presented, it is difficult to determine whether the bank is a primary beneficiary. However, because Smith was aware that the financial statements would be used to obtain a loan, the bank would appear to be at to the lowest degree a foreseen third party and could concur under the restatement of tort s doctrine. . No, Smith will not be liable to the lessor because the lessor was a party to the secret written agreement. As such, the lessor cannot get reliance on the financial statements and cannot recover uncollected rents. Even if the lessor were damaged indirectly, his own fraudulent actions led to his loss, and the equitable principle of unclean hands (contributory negligence) precludes him from obtaining relief. c. C. 71 Smith was not independent with respect to the audit of Juniper.The lack of independence is raised by Junipers threat to sue Smith in the event the loan was not obtained. Common Law Liability to Third Parties a. Because these parties provided loans to Madeoff and are nonshareholder third parties, they would pursue litigation against Allen based on common law kind of than statutory law. Because outgrowth Trust and Bank was specifically known to Allen by name (in fact, First Trust and Bank was explicitly identified by name in the engagement letter), it would be classified as a primary beneficiary.Allen was aware that the purpose of the audit examination was to enable Madeoff to obtain financing. Because of this knowledge, as well as the fact that Madeoff had previous business relationships with MoonTrust, MoonTrust would likely be classified as a foreseen third party. The classification of Alice sit is somewhat debatable. On one hand, any third party could potentially provide funding to Madeoff using this rationale, one might classify Alice Lay as a foreseeable third party.However, because it is not common practice for entities to obtain financing from customers and Alice Lay had neer entered into a loan agreement of this nature in the by, a vindication could be made that she does not stir the classification as a foreseeable third party. c. The failure of Allens audit to travel along with generally accepted auditing standards represents ordinary negligence, assuming that Allens audit did not demonstrate a lack of minimum care or A llen did not let actual knowledge of the material misstatements. For ordinary negligence, the following represents these parties abilities to prevail against Allen ?As a primary beneficiary who relied upon the audited financial statements and Allens report on the financial statements, First Trust and Bank would likely be able to bring suit and prevail against Allen. Although MoonTrusts classification as a foreseen third party suggests that it would be able to prevail against Allen in certain(p) jurisdictions, the fact that MoonTrust did not rely b. ? on the audited financial statements and Allens report on the financial statements would make it unlikely that MoonTrust could bring suit against Allen.If MoonTrust did bring suit against Allen and Allen could prove that the loan decision was made prior to response of the audited financial statements and auditors report, Allen could attempt to successfully assert the causation defense. ? Given Alice Lays very remote and unusual relation ship to Madeoff as a provider of gravid, it is unlikely that Alice would have an appropriate level of standing to bring suit against Allen. However, if Alice could demonstrate that she was a foreseeable third party and could meet the other criteria for bringing suit under common law, she could potentially prevail against Allen. . C. 80 If Allen had been aware of the material misstatements, this situation would be classified as fraud. Both First Trust and Bank and Alice Lay would be highly likely to prevail against Allen because auditors are liable to all third-party users (regardless of their relationship and classification) for acts of gross negligence or fraud. MoonTrust would still have the burden of demonstrating that it relied on the materially misstated financial statements and Allens report in bringing suit against Allen. Independence and Securities Exchange Act of 1934 a.One of the important concepts governing auditors independence is that auditors should not be in a positi on of serving as advocates for their clients. Testifying in move on behalf of the clients damage claim is perilously close to serving as an advocate, although many auditors will claim that litigation support services (in general) are appropriate and do not plunder independence. Although the litigation consulting itself may not baby independence, independence is likely damage by the unp financial aid consulting fee of $265,000.AICPA interpretations and rulings hold that past due fees may impair auditors independence in certain situations. b. Violations of generally accepted auditing standards are based on the failure of auditors to exercise the appropriate level of professional care (third general standard). This violation is based on Wards (and, hence, AOWs) not insisting upon disclosure of the appeal of the Civic case, improper deferral of losses on new product start-up costs, and inappropriate accrual of sales revenue.Ward and AOW appear to have violated section 10(b) by bein g actively involved in using a scheme or artifice to defraud, videlicet managements issuing the materially misstated financial statements with full knowledge of the auditors. Ward, and hence AOW, acted with scienter, which is required by section 10(b). In addition, by wilfully enabling the 10-K to be depositd with the SEC, Ward seemingly violated section 32 of the Securities Exchange Act of 1934 by knowingly causing materially misstated statements to be filed (the financial statements and the auditors opinion).Chapter 23 (Module B) B. 45 SEC Independence shapes In these solutions, the following responses do not try to contemplate all exception thoughtfulnesss cited in the text related to the SEC independence rule exceptions. The solution focuses on the primary conditions. a. b. Yes. A member of the engagement team cannot hold a direct financial concern. Yes. No other partner in the Santa Fe office (covered persons) can own direct financial interest in CCC. Yes. Immediate family members of covered persons in the firm cannot hold direct financial interest in CCC. Yes.The son (presumed a dependent) is also an spry family member. No. According strictly to the definition, the father is a close family member (not an immediate family member), so the financial interest in CCC does not impair independence. Yes. Controlling interests in audit clients when held by close family members of covered persons in the firm impair independence. c. d. e. f. g. B. 48 Yes. Independence is impair when close family members of a covered person in the firm (Javier) holds a job with a client in an accounting or financial reporting role.Independence, faithfulness and Objectivity courtships The following interpretation is relevant for responses a, b, c, d, e, and f. variation 101-6 In general, when the present management of a client commences or expresses an intention to commence legal actions against its public accounting firm, the public accounting firm and the client managemen t may be placed in adversary positions in which the managements willingness to make complete disclosures and the auditors objectiveness may be affected by self-interest.Independence may be impaired whenever the auditors and the client or its management are in positions of material adverse interest by reason of actual or threatened litigation. Various situations are sometimes difficult to generalize, and the following responses are guidelines convey in AICPA Ethics commentarys (Effect of Litigation). a. Independence would be impaired An expressed intention by the client to begin litigation alleging deficiencies in audit work is considered to impair independence if the public accounting firm think that there is a strong possibility that such a claim will actually be filed.Independence would be impaired The fountain of litigation alleging deficiencies in audit work impairs independence. Independence would be impaired The commencement of litigation by the public accounting firm all eging management fraud or lie would certain(prenominal)ly impair independence. Independence could be impaired The claim under subrogation by the insurance policy company would not needs affect auditors independence on its client. In this case, the client and members of management are not the plaintiffs. However, this situation would have to be carefully evaluated by the CPA firm.If members of Contrary management are going to testify on behalf of the insurance companys interest and thus act in an adversary relation to the public accounting firm, independence would likely be impaired. b. c. d. e. Independence would not be impaired Litigation not related to the audit work, whether threatened or actual, for an amount that is not material to the audit form or to the financial statements of the client would not usually be considered to affect the CPA-client relationship in such a way as to impair independence. . Independence would not necessarily be impaired The class action lawsuit a gainst both public accounting firm and company in itself would not alter fundamental relationships between the management and directors and the public accounting firm and therefore would not be considered to have an adverse impact on the auditors independence.These situations should be examined carefully, however, because the potential for adverse interests may exist if cross-claims alleging that the covered member is responsible for any deficiencies or if the covered member alleges fraud or deceit by the present management as a defense are filed against the covered member. g. Interpretation 101-15 Independence is impaired. The CPAs financial interest in peacenik Corp. (as an investor) is sufficiently coarse to allow Lisa to potentially influence the actions of Dove.Because Dove has a significant ownership interest in Tate Company, the CPAs independence would be considered impaired for the audit of Tate Company. Simply stated, the CPAs ability to influence Dove Corp. could permit Lisa to exercise a degree of control over Tate Company that would place the CPA in a capacity equivalent to that of a member of management. Interpretation 101-15 Independence is impaired. Queenss financial interest in ophidian is sufficiently large enough (12 percent) for it to exert influence. Because Queenss audit client, Howard, owns 46 percent of Hydra, Queens can clearly exert influence over Hydra.Because Howards financial position will be dependent in part on the financial performance of Hydra, Queens cannot perchance be independent in its audit of Howard because of its ownership in Hydra. Interpretation 101-2 (1) Assuming that the First National Bank is a profit-seeking enterprise, the independence of the auditors is not impaired by the association of the two individuals who served both as members of the auditing firm and as directors for the client during the period examined as long as they have ended all ties with the bank and are not involved in the audit.The auditors se rvices may consist of advice and technical services, but the causality ascendancy must not make management decisions or take positions that might impair objectivity. The independence of the auditing firm would be compromised by any partner making a decision on loan approvals and the minimum balance checking account policy but normally not by the cause comptrollers performing a computer feasibility study.If the former controllers participation in the feasibility study was objective and advisory, and if the former controllers advice was subject to effective client review and decision, the firms independence has not been compromised. It is desirable, however, that the former controller could not participate in the audit of the First National Banks financial statements. h. h. (2) i. Rule 101 The credenza by the CPA of the unsecured interest-bearing notes in payment of unpaid fees would not be construed as discrediting the CPAs independence in relation to Cather because the notes are merely a substitution for an open account payable.The rule of professional conduct that prohibits a CPA from having any financial interest in a client does not extend to the liability for the CPAs fee. Under SEC rules, however, a definite ar prunement for paying the notes must be stated by the client. However, the acceptance of two shares of common stock (or prior commitment to accept stock) would be a violation of Rule 101. Any direct financial interest such as common stock holdings are construed as discrediting the CPAs independence. Rule 101 The Code of Ethics does not apply to Debra.Shes neither a CPA nor a member of AICPA. However, the ruling does apply to independence of a firm if an employee accepts more than a token gift. Independence is impaired because an AICPA member cannot permit employees to break rules that she or he is obligated to observe. k. l. Rule 101. 4. A Ruling 52 (ET 191. 104) Independence is considered impaired. At the time a member issues a report on financ ial statements, the client should not be indebted for more than one social classs fees. In the Groaner case, the debt would be for last course of instruction and the current year audit fees.Groaner will have to pay the fees for last year when the current year report is ready (or else get a non-independent disclaimer). The past due fees take on characteristics of a loan within the meaning of Rule 101, and collection may depend on the nature of the auditors report on the financial statements. Rule 102 right and Objectivity The CPA has violated the rule. The CPA (1) lacked integrity, (2) knowingly misrepresented facts by omitting the gain in the current-year tax return, and (3) subordinated CPA judgment to another (the client).The proper action is to file an amended return for last year and request a revert and then file a correct return for this year. m. n. Rule 102Integrity and Objectivity Both CPAs in all likelihood violated Rule 102. Lestrade has a conflict of interest in ownin g another business that provides services to her employer and (apparently) not disclosing the business to Bakers venire of directors. The prepaid write downs classification is wrong. Lestrade has falsified an entry in the accounts and in the financial statements (a violation of Rule 501). Both CPAs have fooled the external auditors by hypocrisy about the related-party loan and the repayment erms. B. 58 Conflict of Clients Interests. This situation raises a typical Whos the client? question. Unfortunately, the relevant relationships are Williams individual engagements with Jack and tool because Williams would have essentially the same problem if Oneway Corporation were not a client. The situation is unfortunate because Williams is in a no-win situation. If he keeps putz informed, he might save the Oneway engagement and Bills friendship, but he will suffer the guilt of having engaged in industrial espionage and might depend an ethics complaint for having ignored the rule of acc ountants confidentiality.If Jon keeps quiet, he might lose the engagement and a significant portion of his personal income at least temporarily. If Williams believes rules are the most important element of ethical behavior and the con epochs of action or inaction must fall where they may, he will refuse Bills request with an eloquent and sympathetic explanation of the professional reasons for not discussing other clients business affairs.A happy outcome for this approach depends upon Bills understanding the difficult situation he has created for Williams. If Williams believes in weighing the good and evil consequences of ethics-related choices, he will need to decide which ultimate outcome is most desirable Bills eudaimonia (and his own income) or Jacks and Jills well-being, whatever it may be. B. 61 Ethics Case a. Sally violated Rule 501.According to interpretation 501-7, a member who fails to comply with applicable federal, state, or local laws or regulations regarding the timely filing of his or her personal tax returns or tax returns of the members firm, or the timely remittance of all payroll and other taxes collected on behalf of others may be considered to have committed an act discreditable to the profession in violation of rule 501. Sally could receive any of the penalties acquirable to the AICPA and the state board including admonishment, suspension, or expulsion. A discussion of the penalties should ensue.Opinions may range from the least punitive penalty because Sally has now resolved her legal difficulties to the most severe penalties because the publicity regarding a member of the profession portrays a negative image of the profession and will send a pass on to the public regarding professional conduct of other members. That is, some students will motivation to make an example of Sallys behavior. b. c. Engagement Planning 3. 48 General Audit Procedures and Financial Statement Assertions PCAOB Assertions Existence or occurrence Completeness Ra ises questions that may be relevant to all assertions but may not produce actual evidence. Because it is performed on recorded amounts, it works best for existence or occurrence, valuation and allocation, rights and obligations, and presentation and disclosure. When applied to source documents, it might work for the completeness assertion. Existence or occurrence, valuation Existence or occurrence, valuation Existence or occurrence Rights (ownership) Valuation (sometimes) Completeness (sometimes) All assertions however, responses typically yield more assertions that in turn are subject to audit with corroborating evidence.ASB Assertions Existence, occurrence Completeness Existence Occurrence Valuation and allocation Rights and obligations Completeness Accuracy Classification Existence, valuation Existence, valuation Existence Rights (ownership) Valuation (sometimes) Completeness (sometimes). All assertions however, responses typically yield more assertions that in turn are subject t o audit with corroborating evidence Existence, valuation Valuation Existence Occurrence Valuation Completeness Audit Procedures 1a. Inspection of records or documents (vouching) 1b.Inspection of records or documents (tracing) 1c. Inspection of records or documents (scanning) 2. Inspection of tangible assets 3. Observation 4. Confirmation 5. interrogative 6. Recomputation 7. Reperformance 8. Analytical procedures Existence, valuation Valuation Existence or occurrence Valuation Completeness 3. 50 Confirmation Procedure a. Audit confirmation, a procedure widely used in auditing, refers to direct correspondence by the auditor with independent parties. It can produce evidence of existence and ownership and sometimes of valuation and cutoff.Auditors typically limit their use of confirmation to balances about which outside parties could be expected to provide information. The two main characteristics a confirmation should induce are (1) The party supplying the information requested must be knowledgeable and independent (i. e. , must have knowledge of information of interest to the auditors and must be outside the scope of influence of the organization being audited). (2) The auditors must obtain the information directly from the informed party.In addition, the auditors must prevent control (at all times) over the mailing and receipt of confirmation requests. To be considered competent evidence, the client cannot have an opportunity to handle confirmation requests at any point in the process. b. 3. 52 Audit Documentation a. (1) Audit documentation is the auditors record of the procedures performed and conclusions reached in the audit. The functions of audit documentation are to aid the CPA in the conduct of the audit work and to provide support for the auditors opinion and compliance with auditing standards.Audit documentation can be classified in two categories (1) permanent files (which contain information that is relevant to ongoing client relationships) and (2 ) current files (which relate to just one year of the client relationship). The documentation (usually in the form of either electronic files or hard copy work papers) should contain detailed support for the decisions regarding planning and performing the audit, procedures performed, evidence obtained, and conclusions reached. (2) b.The factors that affect the auditors judgment of the type and content of the audit documentation for a particular engagement include (1) (2) (3) (4) (5) The nature of the auditors report. The nature of the clients business. The nature of the financial statements, schedules, or other information on which the auditors are reporting and the materiality of the specifics included therein. The nature and condition of the clients records and internal controls. The needs for supervision and review of work performed by assistants. c.Evidence that should be included in audit documentation to support auditors compliance with generally accepted auditing standards i ncludes (1) (2) (3) (4) (5) The financial statements or other information on which the auditors are reporting were in agreement or harmonize with the clients records. The clients system of internal control was reviewed and evaluated to determine the nature, timing, and extent of audit procedures. The audit procedures performed in obtaining audit evidence for evaluation. How exceptions and unusual matters disclosed by audit procedures were resolved or treated.The auditors conclusions on significant aspects of the engagement with appropriate commentaries. d. The audit team should perform an up to(predicate) examination at minimum cost and effort, and the prior years plans will aid in doing this. Those audit plans ordinarily contain information useful in the current examination (such as descriptions of the unique features of a clients operations or records, a formalized sequence of audit steps in logical order, and approximate time requirements to perform various phases of the work. ) The audit team should ecide whether to use the old plan or prepare a new one. 3. 54 Predecessor and Successor Auditors swell & Ratley (W&R) needs to initiate communications with both predecessor auditors. The situation is unusual, but W&R needs to obtain complete information from all predecessors involved since the last audit (2007 financial statements). Both Canby & Co. and Albrecht & Hubbard (A&H) are predecessors. (If Canby & Co. had completed the 2007 audit and W&R had been hired to perform the 2008 audit, then Canby & Co. would be the only predecessor.A&H would be history. ) Inquiry of only one of the predecessors would not result in complete information because the circumstances surrounding each auditor change may be different. The two predecessors, having served at different times and for different lengths of time, may have different knowledge about Allpurpose Loan Company and its president. If the company is public and subject to SEC reporting requirements, forms 8-K for both changes should have also been filed. Management Fraud and Audit attempt 4. 46 Analytical Procedures and Interest Expense a.The audit estimate of interest expense for these notes is about $24,400. Notes Payable Balances Balance Rate Time $150,000 10. 0% $200,000 10. 0% $225,000 10. 0% $285,000 10. 0% $375,000 10. 0% $375,000 9. 5% $430,000 9. 5% $290,000 9. 5% $210,000 9. 5% $172,000 9. 5% $95,000 9. 5% 1 month Auditors Interest slowness Interest 1 month 1 2 months 1 month 1 1 month 1 1 month 1 1 month 1 1 month 1 1 month 1 1 month 1 1 month 1 1 $752 12 months $1,250 2 $3,334 $1,875 $2,375 $3,125 $2,969 $3,404 $2,296 $1,663 $1,362 Date Jan 1 Feb 1 Apr 1 May 1 Jun 1 Jul 1 Aug 1 phratry 1 Oct 1 Nov 1 Dec 1Weighted Average $250,583 9. 75% 12 $24,405 $24,432 Calculated on Average Balance and Average Rate b. The type of analytical procedure is study of the relationships of current-year account balances with relevant nonfinancial information. While the interest rate may not seem to be an item of nonfinancial information, it is not a direct entry or element in the clients financial statements. Three of the other iv types of analytical procedures do not describe the estimate (because it does not equalize to prior periods, to budget, or to industry information).However, a case might be made that the estimate is an evaluation of a relationship of current-year account balances (notes payable) to other current-year balances (related interest expense) for conformity with a predictable pattern (interest rate relation) based on the companys experience. c. The recorded interest expense appears to be too small. The company may have forgotten or miscalculated the closing interest expense accrual. (In fact, this amount was specified because the missing amount is some the $750 of the accrual for the December interest. ) d.The recorded interest expense is about right. whatsoever differences in timing and calculation might explain the small difference, but it is not material enough to warrant further work. e. The recorded interest expense appears to be too large. Maybe the company has other debt on which interest is being paid, but the debt is not recorded in the accounts. (In fact this amount was specified in terms of an extra $100,000 being borrowed in July at 9. 5% interest, not recorded, but paid back by August 1 before the future(a) recorded borrowing. This would account for about $800 additional interest $100,000 x 9. % x 1/12 = $792. ) Could be that Weyman found he could borrow the companys silver in for himself, micturate interest, and then pay back the principal ) Actually, this kind of maneuver could have been carried out in any month and not noticed by auditors who saw only the world-class-of-the-month balances. 4. 49 Analysis of Accounting Estimates The company has fudged the write-offs as being as small as possible, hoping to satisfy the auditors. Taken one at a time, only the obscurety about the deferred subscription costs i s large enough to break the materiality threshold. But the set of problems cannot be taken one at a time.Here is a suggested low-high audit estimate misfortunate Estimate High Estimate Write-off deferred subscription costs (1) $ 6,000,000 $12,000,000 Provide salary for bad debts (2) $ 4,000,000 $ 4,000,000 Provide for expected warranty expense (3) $ 2,000,000 $ 6,000,000 Lower of cost or market neckcloth write-down (4) $ 5,600,000 $ 5,600,000 Loss on government contract refund (5) $ 1,000,000 $ 2,000,000 Total write-offs and losses $18,600,000 $29,600,000 (1) The low estimate gives the attain of doubt to the survival of the business, writing off half the deferred costs as if one-half might be written off over the next two years.The company seems to have taken the 50% probability ($6 million) and allocated half to each of the two years. (2) (3) The company seems ready to provide the accommodation for all the doubtful accounts receivable. There is not much information for the aud it team (such as a probability distribution). (4) It appears that the company plans to rebuild the broth and recover as much as it can, namely the $4,400,000 that can be realized from selling the rebuilt parts, but the lower of cost or market was figured incorrectly.The company seems to have subtracted the selling price ($8 million) from the inventory cost ($10 million) to get the $2 million write-down. The correct calculation is Net realizable value Selling price proceeds $ 8,000,000 follow to rebuild $(2,000,000) Cost to market and ship (20% x $8 million) $ (1,600,000) detonating device (net realizable value) $ 4,400,000 Floor subtract normal profit (5% x $8 million) $ (400,000) Floor $ 4,000,000 Replacement cost is apparently $6 million for the new-made part, so the market for lower of cost or market is NRV = $4,400,000, and the inventory write-down is $10,000,000 $4,400,000 = $5,600,000.Sale of the rebuilt parts will produce zero profit in subsequent period(s) Selling price $ 8,000,000 Cost of goods interchange Inventory sold (written-down cost) 4,400,000 Rebuilding cost 2,000,000 $(6,400,000) Cost to market and ship ($1,600,000) Profit $ 0 (5) For a contingency such as this government contract dispute, GAAP suggests recognizing loss at the lower end of a range for loss, so a $1 million loss provision would satisfy GAAP. Recommended valuation reserve Managements suggestion of $11,000,000 cost/loss recognition is not sufficient.It leaves $7,600,000 income hyperbolisement, even using the auditors low estimate of $18,600,000. Even booking the low estimate leaves $10,000,000 unrecognized (including the government contract contingency at $1 million instead of $2 million). The minimum adjustment, given the expressage information available in this problem, follows. Adequate disclosures should be made about the $6 million deferred subscription costs remaining and the prospects for the business as well as about the warranty expense estimate because these ar e the items that leave uncertain assets and liabilities in the financial statements.Debit Credit Subscription expense $ 6,000,000 Bad debt expense $ 4,000,000 countenance expense $ 2,000,000 Cost of goods sold $ 5,600,000 Government contract loss $ 1,000,000 Deferred subscription costs $ 6,000,000 Allowance for doubtful accounts $ 4,000,000 Estimated warranty liability $ 2,000,000 Inventory $ 5,600,000 Estimated liability on contract $ 1,000,000 4. 54 Audit Risk Model Evaluation of risk assessment conclusions with AR = IR x CR x DR as a model. 1.Paul is not justified in acting on a belief that IR = 0. He may have seen no adjustments proposed because (1) no(prenominal) were material or (2) Tordiks control system has functioned well in the past and prevented or detected and corrected material errors. If IR = 0, then AR = 0, and no further audit work need be done. conservative auditing standards and practice do not permit this level of (non)work based on this little evidence and knowl edge. 2. Hill is not justified in acting upon a belief that CR = 0.She may well know that Edwards internal accounting control is exceptionally good, but (1) her review did not cover the last month of Edwards fiscal year and (2) control activities are always subject to lapses. If CR = 0, then AR = 0, and no further audit work need be done. Conservative audit practice does not permit assessment of control risk at 0% to the exclusion of other audit procedures. 3. Insofar as audit effectiveness is concerned, Fields decision is within the spirit of audit standards. Even if IR = 1 and CR = 1, if DR = 0. 02, the AR = 0. 02.This audit risk (AR) seems quite small. However, Fields decision may result in an incompetent audit. 4. This case was deliberately left ambiguous without quantifying the audit risks. Students will need to experiment with the model. One approach is to compare the current audit to a divinatory last years audit when everything was operating smoothly. conquer Last year C urrent year AR = IR (0. 50) + CR (0. 20) x DR (0. 20) = 0. 02 AR = IR (1. 0) + CR (1. 0) x DR (0. 25) = 0. 25 Features of the hypothetical comparison (1) Inherent risk is greater than last year. 2) Control risk is greater than last year. (3) The audit was less extensive, possibly resulting in more detection risk. (4) Audit risk appears to be very high. An alternative summary is that Shad perceived higher inherent and control risk early, and he did not put any audit time into trying to assess the risks at less than 100%. He proceeded directly to performance of extensive substantial procedures and worked fewer total number of hours yet still performed a high-quality audit by keeping AR low by keeping DR low. 4. 6 Risk Assessment We gratefully acknowledge the assistance of Jeanie Folk in developing the following solution Recall that audit risk is the risk that the auditor will give an inappropriate opinion on financial statements (e. g. , giving an unqualified opinion on the financial statements that are misguide because of material misstatements that auditors failed to discover. The problem adds the perspective that the audit risk at the boilersuit financial statement level is influenced by the risk of material misstatements, which may be indicated by a combination of factors related to management, the industry, and the company. . Decrease. Ordinarily, the fact that this is the first profitable year after a string of losses would cause concern. The auditor might suspect an overstatement of revenues or understatement of expenses. However, in this situation, the increase in revenues (and net income) appears to be the result of additional federal and state funding for environmental purposes to TWDs customers, which are municipalities. Given that TWD has a limited number of customers, the year-end receivables (and even revenue) can be confirmed with those municipalities.As such, there would be no increase in audit risk. The decrease in audit risk would result from lessening the companys need to get through a difficult period, that is, the years of losses. 2. Increase. TWDs board of directors is controlled by its major stockholder who also acts as the companys CEO. That person may act in his or her best interests rather than in accordance with those of the minority shareholders and other financial statements.The potential for financial statement fraud would increase as a result. 3. Increase. The internal auditor reports to the Controller, who has responsibility for the companys accounting system and the preparation of its financial statements. The internal auditor should report to the audit committee so that objectivity is maintained. Because the controller could steer the internal auditor away from problem areas, audit risk would be increased. 4. Increase. Turnover is a red flag that the department might have problems.Additionally, turnover resulted in the hiring of inexperienced people (at least inexperienced with respect to TWD). 5. Decre ase. Having an external party such as a bank loan officer involved in an ongoing review of the companys performance would enhance the companys system of internal controls. 6. No effect. The payment of employees on a weekly, biweekly, monthly, or other basis would have no effect on audit risk. 7. Decrease. coalition has audited TWD for five years.As a result, because Bond is familiar with the industry, the company, and its management team, Bond is in a position to identify information necessary to assess fraud risk factors, identify those risk factors, and assess fraud risk than the firm would be if it had little or no experience with this client. 8. Increase. Changing accounting practices increases inherent risk (the susceptibility of the accounts to misstatement). 9. Increase. TWD sold one-half of its controlling interest in UEL its remaining interest is significant.As such, TWD now has significant influence over but no longer controls the operations of UEL. With its lower influen ce and knowledge of UEL, TWD is not as able to assess the risk of fraudulent financial reporting by UEL. UELs results still impact TWDs financial statements (because the impartiality method would be used in cases of significant influence) and, as such, the audit risk relating to TWDs financials would accordingly increase. 10. Decrease. If the litigation were disclosed in prior years, either the potential loss was probable but could not be reasonably estimated or it was reasonably possible.In either case, the amount of potential loss must have been material. Because the litigation was dropped by the state, there is less uncertainty about the impact of this pending litigation on the companys financial position and results of operations. 11. Increase. Related-party transactions generally increase the risk of fraud, especially because the transactions were not previously disclosed. 12. Increase. In December, This barter transaction is not only unusual, but will also present problems in terms of the measurement of the revenue earned. As such, audit risk will increase. 13.No effect. Inherent risk is a component of risk of material misstatement. However, insurance coverage, or the lack thereof, has no impact on inherent risk, which is the risk that, in the absence of internal controls, material errors or frauds could enter the accounting system used to develop financial statements. Furthermore, having such coverage would lower the business risk for the company. 14. Increase. Recall that revenues must be matched with all costs incurred to earn that revenue. As such, the cost, if any, of the guarantees issued must be estimated and recorded in the current year.Given the lack of historical information and difficulties involved in estimating the potential cost of its guarantee (and even considering the difficulties involved of determining whether the municipality has any responsibility for actions that might impact the results of the site inspections) that may materially impact the current years financial statements, audit risk will increase. 15. Increase. Generally, public offerings are successful for companies with strong financial performance. As such, going public much creates motivation for making the company appear as strong as possible.Audit risk would increase as a result. 4. 61 Errors and Frauds Students can probably think of many examples for each of the cases. This solution does not purport to be exhaustive. a. hyperbolise an asset, understate another asset Hold cash put across journal open past the year-end (cutoff date) and record additional cash receipts occurring after year-end, reducing accounts receivable. b. Overstate an asset, overstate stockholder equity Record appraised value of property, plant, and equipment with a corresponding credit to a capital account. c.Overstate an asset, overstate revenue (1) Hold the sales journal open past the year-end (cutoff date) and record too much sales revenue and cash or accounts receivable . (2) Record fictitious sales and accounts receivable. d. Overstate an asset, understate an expense (1) Capitalize maintenance expense, making the asset amount higher than warranted and the expense amount lower. Subsequent depreciation would reverse this misstatement, but the first effect would be to overstate the asset and understate the expense. (2) Record an expenditure as a prepaid expense instead of a current expense. . Overstate a liability, overstate an expense Accrue too much liability for expenses not yet paid, such as wages, rent, interest, product warranties f. Understate an asset, overstate an expense (1) Calculate too much depreciation expense on assets. (2) Classify expenditures as curre

Letter of Advice Essay

A. Interpersonal communication is a process composed of multiple elements and skill and practice argon inevitable to be an effective communicator.II. Evaluate appropriate levels of self disclosure in relationships. A. Taking risks is the only way we can learn, feel, grow, and fork over meaningful relationships. 1. Self-disclosure has many advantages in building interpersonal relationships. 2. As a relationship progresses, tribe begin to reveal more details about themselves and their lives to the other person. B. Self-disclosure is an key requirement for friendships as well as intimate relationships. 1. Self-disclosure allows you to reduce hesitation about each other and to predict how costly or how honor future interactions with other person will be. C. Self disclosure to another person, in a sense you are placing a border on him or her to share information with you to approximately the same degree.III. Define steamy intelligence and its role ineffective interpersonal relatio nships. A. Emotions as the bodys reactions to certain stimuli.1. Feelings arise when we add thought and interpretation to these physical reactions. 2. Emotions are neither good nor bad, neither right nor wrong they are merely part of being human.IV. Describing strategies for managing interpersonal conflicts. A. Conflict can be depict as angry disagreement.B. When conflict erupts, emotions are involved, and the relationships can be imperil if the conflict is not resolved amicably. C. Conflict can be flagitious because it has a tendency to grow and worsen, but it can also have important benefits that can strengthen a relationship and might correct be desirable.V. Communication is PersonalizedA. This personalized communication streamlines the messages betwixt populate in the relationship. However, it serves another purpose as well it can wee-wee an intimate bond between them that no one else shares, and much akin a secret that they share it can help to strengthen the connectio ns between the individuals.VI. Interpersonal CommunicationsA. Interpersonal communication is a lifelong assume that requires ongoingpractice for everyone. B. Five essential aspects of interpersonal communication are listening skills, people skills, emotional intelligence, appropriate skill selection, and communicating ethically.

Analyse of “the Darkling Thrush”

Analyse of The Darkling Thrush Thomas brave presents a foundation of intrust in his poesy The Darkling Thrush. In the poem winter season has brought about conclusion and desp transmission line. A tired old homo leans over a brushwood gate in a empty bea, to see the ghosts of the past and lesser consent for the future. stout economic consumptions imagery to waken ideas and images in the readers mind. The lands sharp features seemed to me. The Centurys frame outleant, His crypt the cloudy canopy, The wind its death-lament. In describing the landscape he refers to the landscape as an intimate quarry as if it were hu worldly concern.He compares the landscape to a deathly body laying whole more than or less him and the clouds be coming the coffins top, and the wind his death lament. The man besides describes the landscape to contr toy as much disembodied spirit and spirit as he does. Hardy choose his actors line carefully utilise negative words much(prenominal ) as gray, desolate, broken and taken up(p). This negatively leads us to believe that this is how Harper feelings are al wholeness and frightened out in the icy. While still using a negative tone Harper tries to turn the poem to a somewhat confirmative tone. He continues to utilization wording such(prenominal) as frail, aged, gaunt and sm from each one precisely adds in wording like full-hearted and ecstasy illimited.The modify of wording suggests a shift in the tone of the poem. A metrical composition shuttle has entered, spreading warmth and hope into the earlier desolate and dead landscape. The theme of hope is introduced with the appearance of a formbird in stanza three. The bird is meant to resemble hope and that things are not sooner over barely even though it may seem so. In the winter months death is brought forth yet in the coming of spring restores that life one time again. The poem suggests that if one doesnt h eitherow into the negative a positive can and ma y come forth whether one is aware of this or not.In the poems extend stanza the man reveals his thoughts as if his thoughts as if he has see a glimpse of hope as the life songbird colours the personal credit line with its song. So little cause for carolings Of such ecstatic sound Was written on terrestrial things Afar or nigh more or less, That I could r onlyy there trembled through His happy good-night air Some blessed Hope, whereof he k naked, And I was unaware. The stanza suggests that there may be hope after all. Is it the spring coming erst more? Or is it merely the ghost messing with him? Hardys poem as wholesome as its overall theme is a reflection of the time power point he lived in.The poem takes organise on New Years Eve, the suffer sidereal day of the 19th century. The queen is barely breathing her last few breaths and the Victorian Era is coming to an end. Waiting just around the corner is a parvenue era, a new king, and a new Period completely opposite f rom the Victorian Era. The theme of hope is presented in a fashion that even though something may seem downhearted and shadowy that one needs to feed a little credit in such matters. Things in the world and life are passing play to be unclear because nothing is ever sure. Hardy wants readers to have confidence in the world and the transformation of the times. Stanzas . The gate which the loudspeaker system is leaning on represent the threshold of the new century. The spectral quality of frost suggests the senescence and the ghostly quality of the landscape. The scene has the mere trace of life, in which inborn and human presences are ghostly. The figure of the weakening eye symbolizes the ending of the day along with the ending of the century. The tangled bine-stems represent a harp which all the strings have been broken emphasizing the winters dregs. The stanza ends with the speakers awareness that he is alone, the people who usually occupy the land have returned to their h ome. . This stanza alike marks the end of a century. The landscapes features depart like an immense body layed out. The first sentence exhibits the speakers mind enclosing the huge space of land and sky into the shake display of the Centurys corpse in its coffin. The sky is the lid. The number sentence emphasizes that the ending of the century is not just closing to the speaker, but an end which seems to separate it from any relation to the future. Every spirit of vegetative and human life is under the pall of this death. 3.The darkling thrush, in all its homeliness and diminutiveness, is the corporeal voice of the real world. The birds song is spontaneous and unpremeditated. It flings its soul into the gloom in contrary of the speakers previous flinging of his spiritless soul upon the landscape. The birds joyful act appears to the speaker as a choice, and not for mere survival in the growing gloom, but for the enthusiastic and full-hearted participation. 4. The speaker has no t been confident(p) or transported out of the growing gloom, but his response to the birds song is to think.Although the blessed Hope is a knowledge only the bird has and of which the speaker is yet unaware, the speaker accepts the birds song as a sign that there is hope for the future. Analysis of The Darkling Thrush, by Thomas Hardy As the title has already mentioned, this assignment allow be an outline on a poem by Thomas Hardy. The poem is bellyacheed The Darkling Thrush, to a fault known by another title, By the Centurys deathbed. My analysis will include instalments such as the poems setting, structure, imagery, style, hoar scheme and theme. I will go into one element at the time, and them lead examples from one stanza only in that element.I will not come choke to the resembling elements in the other stanzas, even though they are there. Therefore, this will not be a complete analysis of every element in each of the stanzas. Id rather prefer to give a thorough descript ion of what the different elements are and then give a few examples of each of them. In then end I will try to come up with a conclusion. The poem takes place on New Years Eve, the last day of the 19th century. Its also the end of the Victorian Age. Winter is bringing death and bareness with it. A tired old man leans over a coppice gate in a desolate area, seeing ghosts of the past and little hope in the future.This poem has 4 stanzas, each with 8 lines. This is what we call an octave. The lines changes between having 4 and 3 worried syllables in them, which is called tetrameter (4) and trimeter (3). Since the lines also issue forth a form of having one unstressed syllable followed by one stressed syllable etc, we also call it iambic. As an example I use the poems initiatory stanza. Line number 1, 3, 5 and 7 each have 4 stressed syllables, therefore called iambic tetrameter ( / / / / ). Line number 2, 4, 6, and 8 each have 3 stressed syllables, therefore called iambic trimeter ( / / / )The tangled bine-stems scored the sky5 And all mankind that haunted nigh7 Had sought their household fires. 8 Through the use of personification, symbols, metaphors, alliteration (this last element may also refer to the poems structure) and a selected sort of words, he produces images in the readers mind, when all he really does is just speak from his inner state of mind, as modernists are soon to do. To show the use of imagery in this poem, Ive taken its 2nd stanza as an example. Here he uses personification on the landscape, thereby referring to an inanimate object as if it were human.He compares the landscape to a dead body cunning all around him, and the clouds becoming the coffins top, and the wind his death lament. The poet also makes use of alliteration in this poem. An example from this stanza is corpse, crypt, cloudy, canopy etc, where you easily notice the same sounds repeated several times. This has mostly a decorative effect, but it also makes you focus on these words, thereby revealing parts of the poems nature and temperament. The lands sharp features seemed to be1 The Centurys corpse outleant, 2 The ancient pulse of germ and birth5The choice of words in this poem has been carefully selected, leaving little to coincidence. If you look carefully, you notice him using lots of negatively loaded words such as grey, desolate, broken, haunted etc. He himself is all alone out in the cold with all his negatively loaded words. But this changes further on in the poem. In stanza number 3 you will notice a change in the poets use of diction. In stead of keeping mainly to negatively loaded words, he suddenly makes use of positively loaded words too. Words like frail, aged, gaunt and small still remains, but you also get words like evensong, full-hearted and joy illimited.This change in diction shows the reader that something new has occurred in the poem. A song-bird has entered, spreading warmth and hope into an earlier desolate and dead landsca pe. Another thing to bear in mind (in a more of a general matter concerning his poems) as you read Hardys poems, is that he chooses to avoid following a jewelled line. He doesnt care for writing just pretty poetry. He breaks with conventions concerning the normal use of language. An aged thrush frail, gaunt and small5 Had elect thus to fling his soul7 As you read it through, you easily find its rhyme scheme to be regular.There is only one irregularity in it, and this of all time means that its put there on purpose, and that it has a special meaning. He operates with end-rhyme, but both in masculine and fair(prenominal) endings. The major theme is introduced in the poems 3rd stanza, in the appearance of a song-bird. It is probably supposed to resemble hope, and that things are not quite over yet although it may seem so. Like winter always brings death along with it, the coming of autumn restores some of it to life once more. Although things may look pretty negative right now, dont g ive in to it, life will return sometime, even though you are not aware of it yourself.This theme can be seen as a kind of reflection on the time Thomas Hardy lived. It was the end of an era, and end of a Period and almost the end of a Queen. And when a new Period is called for, its often a answer to the old one. Now was the time for a reaction. Things looked dark and not so promising. People didnt know what hope there lay in the future, but as this poem says, there may be hope coming although you dont know of its coming. In the poems last stanza, the man revealing his thoughts to us sees a glimpse of hope, as the song-bird colours the air with its singing. There may be hope after all.Is it the spring coming once more? Or are his Demi-Gods just playing with him? So little cause for carolings 1 Was written on terrestial things3 That I could think there trembled through5 Some blessed Hope whereof he knew7 If youve followed me through these 5 pages, you will probably not only feel that your understanding of the poem is enhanced, but also your understanding of poems in general. Ive tried to get you through some of the main elements of poetry, giving a brief bill as to what they are and how to find them. Because Ive chosen to spend so much time on this, I didnt use them all in each and every stanza.But now that you have it in front of you, why not try to look for signs of the different elements in the other stanzas? If I were to give my own opinion of this poem, then I think I like the other title of the poem better. It is more fitting, considering the context around the writer at the time. You are in the last day of the 19th century, the queen is breathing her last few breaths, and so is the Victorian era. Awaiting just around the corner is a completely new era, a new king, and an entirely new Period entirely different from the Victorian.

Girl Postitive Essay

The film Girl Positive is ab break, Rachel, a teenage girlfriend Rachel in high school that has come in contact with the unhealthiness human immunodeficiency virus. The movie shows how people in her high school view the disease. They excessively stereotype it, saying only gay people can get. They ar quickly proven wrong though. A recent report roam up on the school website shows that the star athlete that graduated in the beginning them was doing heroin. He had just died in a car accident and they arrange it in his system and in his car. Everybody was completely shocked.After the report came out Rachel received a message that told her that this star athlete, Jason, had HIV. They were concerned somewhat her benefit and asked if she also had the disease because she had lost her virginity to him at a party. Rachel became close with a new teacher at the school who conveniently worked at an assist clinic too. She asked to do some community service down there for particular cred it. While Rachel was there she snuck a HIV test and took it. Later on, the results came rachis positive and the teacher was trying to help her out further Rachel didnt want to listen.She was scared and didnt want anyone to know. Rachel tried telling her boyfriend, but he didnt understand. The rumors started in her school about her having it and her life mat like it was falling apart. But then Mark, Jasons brother, came to Rachel with a picture show admitting that Jason was HIV positive. They decided the school needed to know. When they all found out, some the entire senior class went to this AIDS clinic and were getting tested. Rachel and her mom stood by each others side and got blood test do to know for sure.The movie ended with the doctor saying she was positive which I think was a really disappointing ending. I thought this movie was really good. It shows that people really do not know about this awful disease. They think it will kill them instantly, but really wont if the y take the right meds. I also think its very insightful. Although a lot of the scenes in the school were off because in person that wasnt like my school at all. I think this is a really good movie to shows because it gives a lot of facts on HIV that I didnt know and Im sure some(prenominal) other teenagers dont know either.

Franklin Delano Roosevelt: The Labor Leader Essay

Political Background Franklin D. Roosevelt was the longest running chairman of the joined submits. He was at the helm of the nation from the end of the wide imprint to the end of the Second World War. Spanning 12 long time, his administration confront the toughest times in U.S. history. However, his policies and programs must have effectively addressed both foreign and domestic crises as evidenced by the popular leave that kept him in the White House. FDR entered politics as a populist and won a seat in the youthful York Senate in 1910 as well governorship of New York in 1928. He was an advocate of the farmers in New York and an opponent of corruption in presidency which manifested in the activities of the Tweed b tell (Miller Center, 2008). His style of governance was both progressive and nationalist where he believed in equality among peoples and accountability of regimen. He became assistant secretary to the navy then(prenominal) made his comeback as governor of New York in 1928 subsequently years of battling with polio. His political c areer culminated in his election as United States president in 1932. He was re-elected thrice after but was inefficient to finish his last term because of his sudden death.Involvement in grasp instruction Relations Well before his inauguration and into the first years of his administration, he saw the crisis brought about by overproduction bring agriculture and manufacturing to a standstill into what is known as the Great Depression. Thousands of tameers became unemployed and farmers were fructify to lose their farms and property to creditors. Poverty, hunger, joblessness and uncertainty lurked evidenced everywhere. FDR believed that capitalism is the most ripe economy. However, it has its flaws if unregulated so that necessary reforms should be made to enable government to regulate the economy (Miller Center, 2008). At the height of the Great Depression, FDRs primordial solution to U.S. industry was encaps ulated in the National Industry Recovery transaction. The NIRA seek to stimulate production by creating demand for products through public whole caboodle construction (Miller Center, 2008). This in turn generated employment for the multitudes of jobless Americans. The get along besides gave incentives to industry and at the same time provided protection for workers in monetary value of wage regulation and the right to collectively bargain and organize (Dubofsky, 1994, p.111). However, the NIRA was generally unsuccessful because it failed to take into account the basic laws that governed capitalism. FDR tried a young tack through the Workers Progress Administration, the Wagner-Connery National moil Relations Act and the Social Security Act. The WPA sustained and expanded the earlier efforts of job foundation garment (Miller Center, 2008). Millions of Americans were paid by government to construct schools buildings, hospital facilities and transport infrastructure. It simi larly provided the necessary training in order to be eligible for employment. The Wagner-Connery Act was the successful attempt at legislating the workers public aid stated in the earlier NIRA. This Act ensured workers rights to collective bargain and union organization (Dubofsky, 1994, p.131). It further established a government agency to oversee its implementation the National outwear Relations posting which became the workers unions grievance center for the unfair wage and undertaking practices committed by company focus (Dubofsky, 1994, p.128). In 1938, FDR enacted the Fair Labor Standards Act to complement the Wagner-Connery Act. The FLSA set up a effectual negligible working mans wage and pegged the legal maximum hours of work each day as additional measures against worker exploitation (Miller Center, 2008). As a result, union membership ballooned to more than 10 million by the 1940s. The Social Security Act instituted welfare benefits for the workers such as assistan ce and insurance during old age, insurance for the unemployed, assistance to dependent children and the blind (Miller Center, 2008). The gold for this program were subtracted regularly from the workers payoff. FDR further initiated a socialize tax scheme which aimed to tax the wealthier more and the workers less, though this was largely panorama down by Congress. The major economic problems involving industry during the Great Depression forced FDR to be involved with labor management. Workers formed the bulk of the electorate, and as a liberal reformer, he saw it his responsibility as a public official to improve their conditions. His sensitivity and knowledge regarding the unequal traffic between management and workers enabled him to effectively translate workers rights into legislation.Contribution to Labor Management Relations FDR has greatly contributed to labor management relations by creating legal mechanisms by which workers can exercise their rights and demand fairer wa ges along with better working conditions and benefits from management. These mechanisms are in due actualization of the fact that workers and management have contradictory interests the former aims to obtain high wagers while the latter aims to decrease production costs through bring down wages. The labor and welfare acts that saw implementation during FDRs administration are also evidence of the worker being in a disadvantaged position. It recognized that the only manner in which workers can engage management with regards to their remuneration and work environment is through their collective bargaining. In order for workers to be forceful, they must consolidate themselves into a union as their locus for organized action. The Wagner Act and the Fair Labor Standards Act also range to the need for government arbitration in labor disputes with the National Labor Relations Board as the mediating agency between unions and management.List of ReferencesDubofsky, M. (1994). The State a nd Labor in Modern America. North Carolina University of North Carolina Press. Retrieved 25 marching 2008 from http//www.questia.com/readMiller Center Public Affairs University of Virginia (2008). American death chair An Online Reference Resource Franklin Delano Roosevelt (1882-1945). Retrieved 25 March 2008 from http//millercenter.org/academic.

Bicycle motocross

Decide what you cerebrate. Write an opinion test. thoroughgoingly heartrending Extreme Sports Extreme sports argon high-intensity activities that involve both(prenominal) speed and stunts. For kids, these activities take on snowboarding, snowmobiling, glideboarding, BMW blinking, skiing, and motocross. These sports pack big thrills. But they ware also caused more than 4 million injuries since 2000. Many of these are simple fractures and cuts, but more undecomposed Injuries are disturbingly common. Two winters ago, snowmobiles Caleb Moore was killed after a horrific crash.In 2009, Olympic-bound snowboarder Kevin Pearce carryed a permanent brain Injury after a fall during a practice run. These sports are dangerous at any age. But experts disturbance that schoolboyish fundamental athletes face special hazards. Part of the problem is that young people are less identically than adults to consider risks. Kids tend to think about what Is an hour from now, says psychologist Jes se Matthews. Inspired by video games or youthfulness clips, many beginners attempt stunts that are way beyond their skill level. littler wonder that one and only(a) third of all skateboarding injuries happen to kids who have been skateboarding for Just here weeks or less.Unlike team sports, many constitutional athletes Some kids have a need for speed. But is the thrill charge it? Hey fly down mountains on BMW bikes, flip and twist in the personal credit line on their skateboards, and soar off ski jumps on their snowboards. They are extreme point athletes-?and there are more of them than ever before. Theres no doubt that extreme sports are thrilling for many young athletes. The problem is that the thrills come at a high price danger. In fact, a growing descend of experts feel that some of these sports should be off-limits to kids. But would that be issue too far? 28 story worksMike McGill/courts (Skater) ILLUSTRATION BY fling Alexander Too Dangerous for Kids? Practice withou t the guidance of coaches, in skate parks and on mountains far from adult eyes. A nonher problem is that helmets, which are routine in some extreme sports, are not required for skateboarders. As a result, these athletes are far more likely to suffer serious head injuries in a fall. Worth the Risk When so much could go wrong, why would Of course there are the unequivocal thrills of flying down a mountainside at 60 miles an hour, or soaring high on a trusted skateboard. But its not all about the thrills.Extreme sports offer opportunities to millions of kids who What Think YES dont enjoy team sports. fit to Matthews, extreme sports can let kids be more imaginative than sports like football or soccer. They are free to experiment and invent stunts of their own. Extreme sports can also build confidence and discipline. And like any sport, these activities military service kids stay fit. Experts emphasize ways to make these sports less risky. Wearing appropriate helmets and pads is cri tical. So is learning from skilled experts and not attempting to become Tony Hawk on the first run down the half-pipe.The OTTOMH line The right precautions could make extreme sports a little less extreme, especially for young athletes. N Should kids participate in extreme sports? Go back to the article and find training to support each side. Write the information on the lines below. Theyre great activities NO Theyre too dangerous 2 3 Study the points on both sides of the argument-?and think about your own opinion. State your opinion in one sentence below. It can become the thesis statement for an opinion essay on this topic. Find an activity sheet online Storybooks. Scholastic. Com 29 November/ December 2014

Implementing Immunizations Essay

Implementing ImmunizationsImplementing immunizations into the clinics rear be ch allenging for the celerity and the round. in that respect be several methods that give way been work throughed to monitor the methods use by the staff to give the immunizations to the patients in the clinics. There grow been several obstacles and challenges that the staff and leadership acquire a bun in the oven faced. As with any(prenominal) changes that press place in patient fretting at heart an make-up methods must be set up to monitor those changes. removes elicit challenges non just to staff leaders but the presidency as a whole. talk with any changes plunder be challenging for the leaders and staff (Surdu, 2010).Methods to Monitor ChangeIn implementing changes there enquires to be methods to monitor those changes. The first method is to monitor the reimbursement value units per vi sit down associated with the immunizations. The need to monitor the increase of visits, the p ercentage of increase of the reimbursement value units now that the immunizations that ar given in in the clinic since they atomic number 18 ordered immunizations ordered straightway by the physician and non given on protocol (Surdu, 2010). some other method to monitor the change of implementation is to survey the patients to see how they have responded to immunizations being given directly in the clinic. This can be do in a survey form either via email or sent in the mail so patients can voice their perspicacity on the changes that have been implemented (Helfrich, Blevins, & Smith, 2011).The leaders in the clinic can sit down with the staff to get their opinion and suggestions on how the changes of giving immunizations in the clinic atomic number 18 affecting their time vigilance with patients. This can be real helpful toleaders in adjusting the change that have been implemented because no change should never be set in stone. The excitant of the staff can be crucial when observe changes that have been implemented to tempt whether they are successful or not (Helfrich, Blevins, & Smith, 2011).The final method use to monitor that immunizations are properly being implemented in the clinic linguistic context are going to be graph audits by the leadership. This result be used to ensure that the proper immunizations are given to the patients and that patient apportion is not being compromised (Helfrich, Blevins, & Smith, 2011).Of all of the monitoring methods mentioned above the main rationalize is patient care. The Patient medical checkup Center Home Model consists of role model the care around the patient. Ensuring that patient care is at the forefront of the speediness, monitoring the changes is one way to ensure that this takes place. The quality control standards of the Patient Medical Center Home Model consist of upper management performing quality control chart checks on a monthly basis. These chart audits are done to ensure that the standa rds are being met which are driven by the Department of the Army. This is one of the main differences that a military word mental quickness is held to as a standard versus a civilian facility. thence this can be seen to some as has bureaucratic red put down in some instances, whereas in others it does have its advantages (Marshall, Doperak, & Milner, 2011).organisational RelationshipThe family between fundamental laws process systems and professional roles on a staff can be essential to the success of an implemented change. The Department of the Army has limited protocols when implementing changes such(prenominal) as implementing immunizations into the clinic setting. organisational process systems testament provide how changes will be implemented in the facility. In the facility changes come from western sandwich region then trickle down from the Command or another(prenominal) words upper management. The changes are then implemented throughout the clinics in the facility. The responsibility falls on the clinic officer in charge to implement the changes throughout each clinic (Marshall, Doperak, & Milner, 2011). In a military treatmentfacility changes are implemented differently than in the private sector.In the organization upper management solely consists of military personnel while leadership within the clinic is a mixture of military and civilian personnel. The process of changes is not set in stone but guidelines are set frontward from Western region. The actual written standard operating procedure for the facility is implemented and brought to the forefront by upper management. Then upper management delegates the implementation down to the clinic officer in charge for actual rollouts into each clinic (Marshall, Doperak, & Milner, 2011). The roles of the leadership in the clinics are essential to the success or defeated implementation of change.The attitude of the leadership carries weight on how well the repose of the staff receives the cha nge. Leaders on the clinic level have to accept changes whether total or bad and expect staff to challenge them. Leaders have to be strong and accept the change themselves and to support upper management. There are problems naping with changes when issues arise between created civilian and military personnel. These issues are not easily dealt with and when changes are ensuing within a facility this causes undue stress within the organization. This is one reason that leadership necessarily to bring forth and implement changes within an organization as all one team because staff is well suited at filling up any rift within the management team (Marshall, Doperak, & Milner, 2011).Communication TechniquesCommunication proficiencys are one of the mainstays in placeing any issues when implementing changes in any organizational plan. There are several ways in an organizational plan change that intercourse can take place such as talking directly to leadership on the front lines who de al with the change or all the way up the chain relations with upper management. Without communication problems with the changes that have been implemented will not be resolved and the changes will not be successful (Marshak. & Grant, 2011).One communication technique that can be used is that leadership can address staff that seems to have issues with the changes that have been implemented. They can speak to staff on an individual basis using a closed-door setting to interpret to alleviate any issues that are affecting any of the employees work.Employees may aroma more comfortable speaking with a member of the leadership team on a one-on-one basis to voice their concerns with the change. Sometimes virtually of the issues dealing with an employee that have issues with changes that have been implemented, the staff member has questions or does not understand why the change has been made. This issue is best addressed in a one on one sit down converse with the employee in a closed-do or situation (Marshak. & Grant, 2011).Another communication technique used to address any implementation issues with the changes can be providing specialised emails to a particular person. By addressing issues to one particular person within the organization instead of problems associated with the change can be addressed centrally and immediately if necessary. If issues cannot be handled by this one person than the contact person can go to their resources and take care of the issue or issues at hand.Emails are the preferred method of communication unlike phone calls at a military treatment facility. Phone calls should only be used for emergencies, where there is an immediate response that is needed. In other words the legal age of the issues dealing with the implementation of the changes that occur can be dealt with through emails. These issues are not needed to be dealt with in an immediate time cast and can be dealt with and a normal work week depending on the issue that have a risen (Marshak. & Grant, 2011).Without proper communication, the need to communicate and how the communication is to take place the change implementation may well as not have ever taken place. Communication for a successful organization does need to take place in several forms this is in the men of a successful management and leadership (Borkowski, 2005).ConclusionIn implementing changes there needs to be several methods to monitor how those changes are affecting the organization on the clinic level and as the organization as a whole. many an(prenominal) times staff along with the patients both whom are giving input on the change in which the organization is trying to improve care on how the changes are taking place.The organization must be willing to change its process in its systems whether or how management runs a authentic part of their business develops a new process or because of a change implementation downsizes a facility. In order for the change to be successfully implem ented communication is essential for this to take place. There are many techniques that organizations can use to accomplish this task. The communication technique will depend on the change implemented and the structure of the organization. Staff leaders whether at the clinic level or upper management are yet the main key whether the organizational plan that has been set forth if the changes that have been implemented will be successful.ReferenceBorkowski, N. (2005). Organizational behavior in health care. Sudbury, MA Jones and Bartlett Publishers. Retrieved from The University of Phoenix eBook Collection database Helfrich, C., Blevins, D., & Smith, J. (2011, July). Predicting Implementation From Organizational Readiness for Change A Study Protocol. Implementation Science , 6(76). Marshak., R., & Grant, D. (2011, Sep). Creating Change by Changing the Conversation.OD Practitioner, 43(3), 2 7.Marshall, R., Doperak, M., & Milner, M. (2011, Nov). Patient-Centered Medical Home An appea r Primary Care Model and the Military Health System. Military Medicine, 176(11), 1253 1259. Surdu, G. (2010, Winter). Organizational Change- Different A. Romanian Economic and Business Review, 5(4), 48-54.