Universal healthcare the only answer Essay Example | Topics and Well Written Essays - 1500 words

Universal health care the only answer - Essay ExampleHealthcare is a human right, also in the Constitution under life liberty and the pursuit of happiness, but many Ameri fag ends do not feel its benefits. Universal healthcare is the only answer because it will also save money. We can eliminate wasteful inefficiencies such as duplicate paper work, claim approval, insurance submission, etc. We can develop a centralized national database which makes diagnosis and treatment easier for doctors (Universal, 2009). There are many reasons to support universal healthcare supported by community health principles.Universal healthcare is about representing a true community healthcare principle of access for all, not just for all who can afford it. In terms of base arguments, supporters of national healthcare tend to argue that in that respect should be a single-payer system of rules in which healthcare is financed by the government but the government does not take control of the system in a w ay that diminishes privatized options. But on the other hand, The current crisis in the U.S. healthcare system may be more one of perception than fact. While it is true that in certain areas of the country and for some segments of the population there are real healthcare access and coverage problems, coverage is available in most places and for most individuals. The magnitude of the crisis may not be world-shattering enough to justify the major changes in the healthcare delivery system that will result from present reform proposals (Kalkhof, 1994). It is the recommendation of this report that the current system of managed care observed at modern healthcare facilities should be changed from a consumer-based platform to a patient-based platform in which there is universal coverage and a renewed attention to upholding patient rights. According to principles of American paternalism, no American should go without food and water, shelter, clothing, sanitary facilities, protection, physic ally and legal, equal opportunity,

The current learning methods and advantages of ICT in subject-based Essay

The current learning methods and advantages of ICT in subject-based classes - Essay ExampleStudents themselves come upon it convenient to use ICT to learn rather than traditionally attending lessons. Moreover, developments in ICT like the virtual field trip are also highly apprehended and are enhancing the learning of students in subject based lessons. training Technology is a revolution of contemporary times. It is a concept, a term which has changed the way this orb functions and integrates itself into one unit. Defining development engine room is a complex task because it encompasses so many things and its scope is so huge that it is difficult to simplify and state. If we fork out to define information technology in a very comprehensive and compact way, we can say that it is concerned with everything regarding computer-based information systems, especially with the software and ironware that are used to help them function. The software applications and computer hardware tha t are used to support all these computer systems form a major power of this study. Moreover, whether we think of the study, their design, their further development, the implementation and use, them being support systems in many fields or their effective management, it all lies in the term information technology.Information is the most valuable intangible asset that can be possessed by an individual, a team or a big corporation. Information technology is that revolution in science which allows for this information to be safely kept by these people. It deals and places high importance on the efficient and effective use of this information through helping its conversion, proper storage, first-class protection, relevant processing depending on the type of information, its transmittal to the correct person and timely retrieval. It does all these steps ensuring and make the informations security its top priority.Our research paper has its topic Advantages of ICT. ICT stands for Informat ion and Communications Technology. This

Marketing Communication Essay Example | Topics and Well Written Essays - 4000 words

Marketing Communication - Essay ExamplePartnership with an agency will pool resources and promote a project with more people, expertise, and capabilities working towards the same goal. As a result, an organization can produce a synergistic set up greater what it could achieve on its own. Choosing a communication agency or what some call an information agency is, therefore, a pivotal task for the achiever of a particular communications project.There is no standard selection process for this task since organizations follow different approaches tailored according to their requirements. However, it should be through with(p) in a systematic manner so that the organization does not lose time, effort and money.All processes in communication agency selection bewilder with the decision to seek an agency and henceforth, a definition of exactly what the organization will require from the agency (in terms of capabilities, skills, tasks, etc.) as well as the expect nature of the client-agency relationship. In defining agency requirements, a marketing audit may be performed. Current services must be analyzed to jell who is served well and how well. Marketing audit, Greg Clarke (2000) wrote, is a systematic information gathering process that highlights clearly where an organization stands along a scale ranging from no marketing to radical sophistication. (p. 184) The idea is that by employing such approach a communication agencys niche a portion of a market segment in which that provider can meet specialized needs that are not being met by other providers as well as the specific services, capabilities, commitment, and hold out offered will be identified. An organization can, hence, filter out the agencies that would not meet their requirements. The downside of this process is that it could be a daunting task when performed early in the process.

The Mbuti Culture Essay Example for Free

The M andi Culture EssayThe M just nowi Culture The way a civilisation makes their living impacts many aspects of cultural behaviors and has been a very effective way to organize thoughts and studies closely disparate cultures. For most of human history pack strike live(a)d a foraging or in other terms, catch and gathering type of lifestyle. It has been said that foraging is the oldest form of human society and it was dated altogether the way back to the Paleolithic period, which was at least a million years ago (Nowak Laird, 2010). The Mbuti are Bantu speaking foragers, who live in sm every sound(predicate), case-by-case communities within the northeastern part of the Democratic Republic of congo. There actual location is found in the southern part of the Ituri timber (The Mbuti of northern congo, 2006). Mbuti people have a nomadic lifestyle within a certain territory and live in a subsistence economy, meaning they exclusively produce what they strike to survive (Nowak Laird, 2010).They make their living by hunting and gathering, and this has had a big impact on their kinship, political organization, and their beliefs and values. The Mbuti culture has also had to strike many changes passim the past seventy years. Among foragers much(prenominal) as the Mbuti, theres an endless move workforcet of goods through kinship ties and residential closeness that have a verifying impact on peoples obligations to sensation another. The responsibility to share and the traveling lifestyle prevent the buildup of individual wealth. No one person owns or has control over the resources and there are no differences in wealth among individuals (Nowak Laird, 2010). However, individuals do have rights over the natural beehives or termite mounds which they have hardened and marked (The Mbuti of northern congo, 2006). The Mbuti culture has certain beliefs and customs regarding marriage. When people from the Mbuti culture marry, it involves the payment of bridewealth or either the exchange of sisters or other close feminine relatives.The bridewealth was usually paid with iron implements or bark clothing, but today its paid in cash. Nowadays, exchanged marriages are the most common in bridewealth and they account for nearly half(a) of the marriages in some mints. A rightfully married couple most of the clip livesvirilocally, which leads to the band structure of partilineally related men and their wives and children. Families are involved in clans with each specific clan having certain names and totemic animals that are avoided by members (The Mbuti of northern congo, 2006). Actual band paper is, however, much composite, with uxorilocal residence, and band fission and fusion (The Mbuti of northern congo, 2006, p.3). Aside from kinship, the political organization is another feature that is greatly impacted by the chief(a) room of subsistence. It has been said that, the main difference between our society and the Mbutis society i s that, ours is based on discrete or separated individuals, while theirs is a wizard corporate group (Ground, 1983).Within each band, there is a spokesperson called the kapita. Until recently, the kapitas role was limited to liaison work with horticultural villagers and regional administrators. The kapita handled things such as tax collections, census taking, and administrative demands. If those demands were not in-fact handled, the kapita was called into the local administrative office. Oddly enough, the kapita authority was recognized by other band members, through cognizance of his sufferings on behalf of the community. Conflicts within the band were handled usually by face-to-face interactions, especially when it had to deal with force, food, material culture, and bridewealth (The Mbuti of northern congo, 2006). Decisions that needed to be made concerning the entire band such as mob movement or certain hunting grounds are made in the course of mens gatherings in what they ca ll the tele. The opinions that came from the elderly and more experienced individuals were respected the most. sometimes the aged women were allowed to join in on the discussions, but the younger women had to listen quietly from their families homes. commonly when conflicts arose, one of the disputants moved to another camp to calm down. If the conflicts resulted in injury, the matter was submitted to the local villages court (The Mbuti of northern congo, 2006). Another aspect of the Mbuti culture, that the primary mode of subsistence impacts is their religious beliefs and values. For the Mbuti people, their physical environment is clearly all accommodating, their food is fresh in hand every day, and they dont have marked seasons so in return, they live day to day kind of than thinking about the past and future. Their attention is on the present moment as rise up as the present space. They do not worry about whatisnt here and now and that goes the same for time and space as well. Like for instance, if the hunting and gathering isnt good near the camp, they would just simply move the camp. This method helped to restore the habitual goodness for the here and the now (Turnbull, 1985).Even the visual aspect of the Mbuti world has a profound effect on their thinking (Turnbull, 1985, p.9). They see the forest clearings to be cavernous, their houses are sphere shaped, and their concept of space is also spherical. They lay claim that each hunting camp and house is its own sphere surrounding the greatest sphere of all, the forest. All in all, every Mbuti is in the affectionateness of his own sphere that moves with him through time and space he is always equally adapted to everything that is around, at any given moment (Turnbull, 1985). The Mbuti people believe that forest animals are an important source of food however, some of them could cause awful diseases and other hardship if they were eaten imprecisely. For example, they felt that pregnant women and babies were vulnerable to certain animals and these animals were called kuweri. It was stated, that about eighty percent of the sixty mammals were avoided for that particular reason for at least a part of the life-cycle (The Mbuti of northern congo, 2006).Mbuti were famous for their dancing and sing this was performed for amusement as well as the essential part of the rites of passage. Some examples were circumcision, girls puberty, marriages, and funerals. There were also known for communicating with the dead ancestors, who supposedly caused the living to sing and saltation. The different kinds of songs were associated with different types of activities such as net fishing, elephant hunting, and honey collecting (The Mbuti of northern congo, 2006). One rite that the Mbuti often practiced was the Ritual Performance of the Molimo Made and Molimo Mangbo. This particular rite involved the use of a trumpet that was made out of wood and was secretly unknown in a tree, deep into the forest . The ritual itself involves both dance and song for the trumpet (referred to as the animal of the of the forest) as well as for all other participants (Turnbull, 1985, p.12).Singing and dancing takes place every wickedness that the ritual lasts and the appearance of the trumpet is unpredictable. The Molimo Made might only last one dark, but it seldom ever went past three or iv nights and the trumpet would usually make at least one appearance per night (Turnbull, 1985). This ritual is intendedto cure noise-or akami- and the trumpet appears in the form of the elephant in direct response to such akami (Turnbull, 1985, p.12). On the other hand, the Molimo Mangbo continues for about a month or so, and the trumpet only appears when theres ekimi (Turnbull, 1985). This is the molimo that cures death itself, by making it good, a process that demands the total ekimi it brings, with the trumpet appearing as the leopard (Turnbull, 1985, p.12). In both cases, a young Mbuti member goes off int o the woodwind instrument to find the trumpets hiding spot after dark. There isnt anything special about how they go retrieve it, but the youth are all boys and are close to the marrying age. When the boys do in-fact find the trumpet, there is a certain ceremony that one boy must perform because the trumpet isnt consecrate all by itself (Turnbull, 1985).Like any Mbuti ritual paraphernalia, it is not sacred merely for what it achieves (Turnbull, 1985, p.12). If the trumpet just so happens to be rotten or is congruous too short, it is left there to rot without ceremony. Each time that the trumpet is taken down from a tree, the young boys inspect it and test the sound (Turnbull, 1985). When the trumpet arrives at the camp, the ritual will differ according to whether or not it is of greater or lesser molimo. If its lesser, the trumpet will circle the camp numerous times sounding shrilly just as if a herd of elephants were surrounding the camp. Then the young boys will all put one han d on the trumpet and run head first into the camp. They go right through the central place and attack the house thats on the opposite side. Sometimes they might would run directly into it and beat on it with their fists or tear off some of the leaves, or they might even carry off the sticks that were used to make the foundation.After that, they run back through the central place and attack the house that was closest to where they came out of the forest. This is repeated and every time they make sure to cross the central place and if anything should be in the way, it was destroyed (Turnbull, 1985). The Mbuti people, who were in the houses that were being attacked, tried to plead with the young boys to go away, but neither the people who were barricaded in their homes nor the young boys would make direct references as to why the akami had brought out the molimo made. The Mbuti people knew everything was over when they heard the boys singing as they took the trumpet away after its fin al attack. The song that the boys sang was a rather aggressive, defiant andpotentially destructive sound, like the elephants would make. When the boys got back to the hidden place to put the trumpet back into the tree, they would make a shrill trumpeting sound into the instrument.If it was a molimo mangbo, the trumpet would again circle the camp, kind of like before, but growling and coughing sounds would be made, like a leopard (Turnbull, 1985). It occasionally breaks into song as the singer echoes the sound of all those gathered around the central fire, the kumamolimo. Sometimes this is all the youths will do, refusing to land the camp at all (Turnbull, 1985, p.14). If this was to happen, then the kumamolimo knew that it was in-fact their fault, because they didnt sing and dance well enough. This would be repeated every night until the singing and dancing around the central place was sufficient enough to entice the greatest dancer and singer of all (Turnbull, 1985). When the trum pet did decide to enter the camp, it was welcomed because it brought ekimi rather than akami. The trumpet may stay all night or it may only decide to stay for a few minutes, but that depends on how well everyone sings and dances.There is always a sense of sadness when the trumpet finally leaves as suddenly as it came, for it brings to the camp a degree and whole step of ekimi that, the Mbuti say, mere humans can never achieve by themselves (Turnbull, 1985, p.15). At the end of the festival, when the curing is complete, the dancing becomes more intensive and makes it more common rather than individual, with very specific uniqueness to the occasion. Within the final week of the festival, an old woman joins the group of men and she also brings a number of nubile girls. The girls take over the mens position of singing and dancing until the tribute is paid. Then one night the woman will dance around soft through the fire, scattering the burning logs to every side. After that, the men jump to their feet and kick the logs back into the center, dancing around as if in a communal act of regeneration, clearly imitating the act of copulation as the fire springs back to life (Turnbull, 1985, p.15).It has been stated that this would happen several times and then the old woman triumphs. An old man would slowly stamp through the ember, putting out every last one until the fire that fed the molimo was indeed gone. The trumpet sounds for the last time and this time, it leads the singing. This camp remains very special until the camp decides to move. Its special because it has been transformed by the molimo mangbo (Turnbull,1985). Needless to say, the Mbuti Molimo Ritual is a major ritual in Mbuti life. The molimo is associated with the death after a successful kill has been made and could also take place at the time of a crisis such as a poor hunting season. Mbutis current situation is very different now then back in the day. The profitable meat backing began in the ninet een-fifties and intensified in the nineteen-seventies and has inspired market-oriented hunting for the Mbuti. The Mbuti had links to the outside economy only indirectly with their villager patrons before the development of the meat duty.The meat trade aloud traders from outside of the forest to visit Mbuti camps and do face-to-face transactions with the hunters and this avoided the traditional kpara relationship. The kpara relationship has declined as its economic basis of meat and struggle has lost its former importance (The Mbuti of northern congo, 2006, p.4). In the nineteen-eighties, the gold dust mines opened and this caused the immigration to progress. The Mbuti population has increased by as much as forty percent during this same time period. Deforestation and degradation of resources was caused by the sudden increase in population (The Mbuti of northern congo, 2006). The Mbuti have become more involved in the market economy and they have had to start paying government taxe s.Most Mbuti men in the Teturi area now pay half the tax paid by villagers, and hold their own national identity cards. In addition to tax collectors, there are soldiers and civil servants demanding meat and labor from Mbutis (The Mbuti of northern congo, 2006, p.5). The main reason that the sedentarization plan failed is because of the flight of Mbutis from officials and government agents back in the nineteen-seventies. To say the least, the Mbuti are gradually becoming incorporated with the Zaire/Congo state through the ways of taxation, elections, national identity cards, and participation in other national events (The Mbuti of northern congo, 2006).In conclusion, the Mbuti are Bantu speaking foragers, who live in small, independent communities within the northeastern part of the Democratic Republic of Congo. There actual location is found in the southern part of the Ituri Forest (The Mbuti of northern congo, 2006). Mbuti people have a nomadic lifestyle within a certain territory and live in a subsistence economy, meaning they only produce what they need to survive (Nowak Laird, 2010). They make their living by hunting and gathering,and this has had a big impact on their kinship, political organization, and their beliefs and values. The Mbuti culture has also had to overcome throughout the past seventy years as well.ReferencesGround, P.L.B., Berger, P.L. (1983, April 10). Western complaints. New York Times, pp. A. 13. Retrieved from http//search.proquest.com/docview/424621445?accountid=32521 Nowak, B.S., Laird, P.F. (2010). Cultural Anthropology. Retrieved from http//content.ashford.edu/AUANT101.10.2 The Mbuti of northern Congo. (2006). In The Cambridge Encyclopedia of Hunters and Gatherers. Retrieved from http//credoreference.com/entry/cuphg/i_iv_7_the_mbuti_of_northern_congo Turnbull, C.M. (1985, Autumn). Processional Ritual among the Mbuti Pygmies. The free rein Review TDR, 17(3), 6-17. Retrieved from http//www.jstor.org/stable/1145649

Buying a House in Todays Economy Essay Example for Free

Buying a House in Todays Economy EssayThe delivery can doctor or break m any(prenominal) decisivenesss and on buying a household is a major one to make sure that the economy is in a good state that buying a house is not the right decision. When it comes to the marginal benefit the economy should be at an increase because purchasing the house is not anything that needs to be done but it is something that one wants to do and if the economy is bad then there is not any capital uncommitted to make the extra purchase of buying a home at that time. Marginal ost in purchasing a house can affect economy by the simple fact of saving money here and there on some things in order to make sure that that they have money available to buy the house. The selling of the products they might have bought will decrease the economies profits. The removal of tax deduction on the mortgage interest affects the housing securities industry because it will cause people to not be buying houses because s ome see the tax as a cushion for them to be able to pull out a house that they may not have had a chance to et based on their income.If they do not have a feeling of refuge in purchasing a home they will not take the chance. The ways that government spends money on other things and the taxes make a decision a bit harder because a person Just wants to make sure that buying the house will not result in not having any money to do anything else. If the government ends up spending money on things not needed then there will not be exuberant money in banks and other finance resources that can help a person purchase a home.

Advantages Of Unit Banking Essay Example for Free

Advantages Of building block Banking Essay1.local anesthetic DevelopmentUnit relying is localized banking. The unit bank has the specialised knowledge of the local problems and serves the requirements of the local mess in a better manner than branch banking. The funds of the locality are utilised for the local development and are not transferred to other areas 2.Promotes regional BalanceUnder unit banking system, there is no transfer of resources from rural and backward areas to the big industrial commercial centres. This tends to reduce regional in balance. 3.Easy steeringThe management and supervision of a unit bank is much easier and more effective than that chthonic branch banking system. There are less chances of fraud and irregularities in the financial management of the unit banks. 4.Initiative in Banking BusinessUnit banks have full knowledge of and greater involvement in the local problems. They are in a position to take initiative to tackle these problems through financial help.5.No Monopolistic TendenciesUnit banks are generally of small size. Thus, there is no chess opening of generating monopolistic tendencies under unit banking system. 6.No Inefficient BranchesUnder unit banking system, weak and inefficient branches are automatically eliminated. No protection is provided to such banks. 7.No diseconomies of Large crustal plate OperationsUnit banking is free from the diseconomies and problems of large-scale operations which are generally experienced by the branch banks. 8.Easy Management and ControlUnder unit banking system, it becomes really easy for a single office to manage and control efficiently.9.Close Management and Workers RelationshipUnder unit banking system, there prevails a close and cordial kind between employer and employees. 10.Quick DecisionThe owners or the management of unit banks can take quick decision and prompt action in times of emergencies. 11.Use of Local ResourcesLocal financial resources are used for local de velopment. 12.Lesser Fraud and IrregularitiesDue to the less scattered affairs of the bank, there are very little possibilities of fraud and irregularities.Disadvantages Of Unit Banking1.No. Distribution of RisksUnder unit banking, the bank operations are highly localised. Therefore, there is little possibility of distribution and diversification of risks in various areas and industries. 2.Inability to nerve CrisisLimited resources of the unit banks also restrict their abilityto face financial crisis. These banks are not in a position to stand a abrupt rush of withdrawals. 3.No Banking Development in Backward AreasUnit banks, because of their limits resources, cannot afford to open uneconomic banking business is smaller towns and rural area. As such, these area remain unbanked. 4.Lack of long suitUnit banks, because of their small size, are not able to introduce, and get advantages of, division of labor and specialization. Such banks cannot afford to employ highly trained and spe cialized staff.5.Costly remit of FundsA unit bank has no branches at other place. As a result, it has to depend upon the correspondent banks for transfer of funds which is very expensive. 6.Disparity in Interest RatesSince easy and cheap movement of does not exist under the unit banking system, interest rates vary considerably at incompatible places. 7.Local PressuresSince unit banks are highly localised in their business, local pressures and interferences generally disrupt their normal functioning. 8.Undesirable CompetitionUnit banks are independently run by different managements. This results in undesirable competition among different unit banks.9.Limited Size of OperationUnit bank business can not be operated on large scale because of its limited area. Being the small organisation, division of labour can not be applied. 10.No Economy of ReservesUnder unit banking, bank can not transfer its funds to any other branch. So economy in cash reserve can not be secured under this syste m. 11.Limited Financial ResourcesA unit bank has limited financial resources so it is not able to provide full and adequate banking facilities to the industry and trade of the area. 12.Investment of slog FundsA unit bank having no other branches, can not utilize its idle funds in profitable ways.

Accounting Student Internship Report

Accounting Student Internship ReportChio Lim St maven Forest (CLSF) was founded in 1985 and it started from a textile centre in Jalan Sultan to the present Wilkie environ in Sophia road. CLSF is a member of RSM International, the 6th largest accounting and consulting firms worldwide, with 736 offices in 76 offices. Member root words in RSM International unite together to offer their clients the premier fictitious character of services.In Singapore, CLSF is the first Certified Public Accountant (CPA) firm to be ISO 9002 certified and largest CPA firm outside the Big 4. It has extensive experiences with all sizes of clients unless caters best to the mid markets in terms of giving advisory services. It also offers a wide spectrum of line of work services (see Appendix 1) that caters to every stages of a business growth. Their value system which consists of passion, proactive, practical, personal, perseverance, progressive and professional forms the guiding principle of their servi ce delivery.CLSF has an afford platform where there is no bias towards any race, religion and language. Having an open platform is important as it helps to create a harmonious working environment. In terms of the number of employees, it has 572 staff from 17 nationalities, comprising of 19 partners and 15 directors shortly (see Appendix 2). With regards to the taxation earned, it is ranked 10th among the member groups in RSM International (see Appendix 3).In addition, CLSF is committed to being a socially responsible sess by contributing back to the society through sponsoring book prizes, bursaries and giving donations to charitable organisations.What benefits CLSF different from any big four firms is that it is ambitious-grown oriented. Building on practiced competence, proactive client servicing and an obligation to integrity and professionalism enables CLSP to provide value-added services to clients to help their businesses grow. This can be seen from the fact that the numb er of employees in the company grew by 17% per annum for the past 22 years due to more than and larger clients i.e. mentioned companies.Description of job/work assigned (500-600) 594 dustupI learnt to perform take stock for an investment holding company (ELC Success Pte Ltd). At the start of examine, I prepared function schedule using the clients management accounts i.e. trial balance publish. victimisation previous years template as a have, I transferred the final canvased accounted figures to the last year figures column (2009) in circulating(prenominal) years template and then(prenominal) keyed in current year (2010) figures under the unaudited figures. I would ensure the figures in the respective sections such as cash and cash equivalents tied to twain balance sheet and profit and loss report forrader I start my audit planning.I read the previous years file to comport a remedy clearing of the client and take note of any outstanding matters for this years audit. I then proceeded with the completion of planning forms such as interlocking risk questionnaire, independence questionnaire, physicalness aim form etc to understand the clients business. Engagement risk questionnaire helps to identify the risk level through factors like ownership, management, business environment, financial and liquidity considerations to determine if we should accept/reject the audit. Independence questionnaire is an evaluation of the companys compliance with ethical standards and to ensure that there are no threats to independence. Materiality determination form documents the calculation of planning materiality which guides the extent of the audit procedures performed. It enables us to propose either adjusting or waiver audit adjustments based on the materiality limit.After complementary the planning forms, I arranged for an internal planning meeting with my manager. The meeting highlighted any matters that I had to take note for this years audit such as investm ent property, both current and deferred taxes and to review my planning forms at the same time. Once the forms were approved and signed by my manager, I started my audit fieldwork by following the audit procedures closely in the manual audit programme sheets (MAPS) on the various sections like revenue etc. I obtained the outline of revenue and chequered the casts. After which, I agree to the ledger and cross reference the supporting analysis to the lead schedule. I also reviewed and documented the clients revenue recognition policy. For the section on revenue from the use of assets, I performed rental reasonableness test to test the completeness for the quantity of units of assets owned by the company and checked the total revenue by applying the rates in the rental contract. In addition, I scanned the journals to identify any major or unusual transactions.After completing the programme sheets on the different sections, I drafted current years financial statements, with the help o f an accounting guidelines book and previous years financial statements. I revise the wordings according to the book and updated the current years figures based on the audited figures in the lead schedules.In addition, I was also taught how to do an accounts strike-off for a company that is twisting up (Austro Asia Pte Ltd). The purpose of doing a strike-off is to close and zero-rise all accounts. I had to ensure that all expenses are taken up till the date of the strike-off before shutdown the accounts. Hence, I would look at the bank statement for any movements in the cashbook. Then, I passed adjustments to record any expenses that were incurred i.e. filing, audit and XBRL fees but not yet record in the general ledger for that year. I also did statutory audit to certify that the register of members is accurate and there were no changes to be made. After that, I would prepare and send the confirmations to the directors for approval.Learning experiences come uponments (300-400 w ords per section)Before my internship, I was thinking Would there be amble opportunities for me to experience the liveness of an auditor since I am only an intern? This question was answered after 3 months in CLSF. Indeed, I have gained naked experience and skills that would prepare me well for the working environment.Interpersonal Skills 396 wordsI am more proactive in terms of request questions whenever I faced any doubts. This arises because I hope to be given more opportunities to learn and make the most of every opportunity. As such, I would consolidate my doubts and ask whenever I faced anything that is not familiar. Initiative starts with I and it helps a component part to take the initiative to clarify doubts.I keep an open mind some new audit procedures as it is impossible for me to know everything. My first engagement was the most difficult and longest task to complete. I consulted my superiors and the task was made easier with them explaining to me on what I should do. I am grateful that they were always there to guide and assist me.This was very different from my character in school where I tend to be quieter. I would ask questions at the end of the lessons because I do not want to interrupt the class and I am afraid of asking irrelevant questions. As such, I would consult my friends first before desire help from my tutors.Working as an intern has also taught me to be more determined. There is no such thing as failure, but only feedback. all setback that I faced enables me to move on and become a stronger person. An example was when I was the auditor-in-charge for a small client. When I saw the review points, I was not disappointed as it was my first time attempting it. In fact, I was eager to know my mistakes and learn from it. This clearly shows that I am someone who adopts a never say die attitude where I am willing to accept and learn from my mistakes. It gives me ability to improve as a person sooner of giving up.Similarly, I had this attitude of determination and willingness to learn in school. I had difficulties coping with my studies initially as I could not adapt to the Polytechnic life where they adopt lectures style. However, I tried my best and gave myself ample time to get used to the teaching style. I was eager to learn accounting modules as I enjoyed studying a subject that I like. Hence, I was determined to do well and my hard work eventually paid off when I was awarded the Directors list for 2008 and 2009.Teamwork 380 wordsBuilding squad spirit is necessary for a team to come together to achieve a common goal-quality audit. Teamwork is important, especially in an audit department, since we are grouped into different teams. Teamwork enhances our skills of coordination, communication and in a way allows us to see the bigger picture.I have learnt to be a better team player when I was first involved in an audit engagement with my 2 seniors. I also realised the significance of trust when my team members are allocated to work on the different sections of the audit work document. Hence, we have to trust that one performs his allocated task accurately especially when some sections of the working papers are linked together. For example, I was tasked to do 2 sections mainly, sales completeness test on the sales commission income and art receivables confirmation. When I did the section on the sales commission income, I had to rely on the section on trade receivables confirmation as one of the audit procedures is to verify those unpaid invoice to trade receivables ageing for completeness. This audit procedure ensures that there is existence of sales even though the amount has not been paid.Furthermore, I was involved in a group presentation where my team members have to present the MAPS on the topic of completion and finalisation of audit. We had our first meeting and it was awkward at first as we were not familiar with one another. However, things were better after introducing ourselv es. I also realised that a team needs a leader In locate to progress. My senior led the discussion and we began to share our opinions and thoughts on the presentation materials,Similarly, in both project work and CCA, I have to cooperate with my team mates to achieve common goals. I enjoyed myself working in teams because we enjoy the fruit of the labour together when everyone cooperates. I also believe that two heads are better than one as there will be always more ideas, which we could improve on and learn from one another, as compared to an individual. There is a saying that goes T.E.A.M. together Everyone Achieves More In a way, teamwork leads to effective learning and work allocation which is crucial in a working environment. in force(p) Communication 352 wordsEffective communication is a key aspect in carrying out audit work. Without it, no work could ever be accomplished. Having effective communication also helps to shew good rapport with clients through audit fieldwork.I have learnt the significance of effective communication when I had to request source documents from a Japanese client. As she could only understand basic slope, I had to use words that are more simplified to communicate with her so that she could understand and get back to me. I was also questioned for the reasons of requesting invoices and sales contracts from her and I had to explain to her. Hence, a key challenge that I faced would be asking the right questions. It is only through asking the right questions and then listening to the responses that information is obtained on the issue being discussed.As such, listening skills is an integral part of communication. Being an active listener enables me to understand better and know more opinions. This was evident when I was involved in my group presentation meeting. Instead of leading the whole discussion, I listened to everyones views first before sharing with them my thoughts. We incorporated some views which we thought were usefu l and seek everyones agreement before reaching a conclusion.Working as an intern helps me to improve my interaction and communication skills because I have to communicate daily with my various managers, seniors, and clients on the job. It is also unnoticeable that I tend to be more conscious when I communicate with someone who is of a higher level. I would always think and form the sentence in my head before speaking to my seniors and managers.I am someone who is not proficient at English language since young. However, I have attended many English speaking and writing courses to improve my English language. Having enrolled in business communication classes for 3 years has gained my confidence in public speaking and the ability to write more fluently and professionally. In order to improve my English language, I would often reach office early to keep myself updated with the recent news.Continuous learning and growth 394 wordsLearning is never ending and each is growing continuously. For me, I think that continuous training and skills development is critical because an individual who possess the right combination of skills would increase a companys productivity. CLSFs director, Mr Tay, also mentioned that in a CPA firm, an individual becomes more valuable when he grows older due to experiences. I strongly agree with his statement.Within these 3 months, I have attended 4 workshops to upgrade myself with the latest international commercial (INCO) terms, revised FRS 2010, Microsoft Word training for the preparation of audit report and audit 1B.The soft skills which I have acquired would be the use of Microsoft Word to prepare audit report. I was taught to use several(prenominal) useful functions that would assist me in qualification my amendments and these functions include the use of cell reference specific sum formulae, using bookmark to link figures from the Notes to the Financial Statements and using the Index And Tables feature to bewilder the Table Of Cont ents of the audit report. This workshop enabled me to understand what the formulas mean and how the figures are linked together. This makes it easier for me to know how the rest of the data in the reports are affected when making my amendments.This is in contrast in school where I had a module entitled Decision SpreadSheets where I learnt more about Microsoft Excel applications such as creating pivot tables, macros and charts. I was also taught of the different functions in Microsoft Excel like sum, if etc. In a way, I could apply the information technology (IT) skills which I have learnt for my audit work. This would help me to be a more efficient and effective auditor in preparing audit reports.As for the technical skills, I was introduced to the new version of MAPS in the audit 1B workshop. This workshop is very useful as it provided me a clearer insight and a deeper understanding of the steps and reasons to perform audit procedures in the different sections of the working papers . I was also taught on communication skills, extensible business reporting language (XBRL) and basic taxes.This is different where I learnt more about the theory of audit in school, as compared to the practical way of performing an audit in a working environment. Therefore, I could use my audit knowledge and apply in my audit work.Relate an incident (300-400 Words) 398 wordsThe incident all started when the 2010 version of MAPS in the lotus notes (companys database) was introduced. Most of the audit programme forms were new, especially on materiality determination. We would normally use the higher of net assets or total assets for the materiality limit. However, I was told to use normalised comprehensive income before income tax so that I could test the revenue amount.When I did the dispraise reasonableness test, I realised that the difference in depreciation expense amount is material. Therefore, I had to make current year and prior year adjustments to correct the depreciation exp ense as the client had over-depreciated in the previous years. Then, I realised my unaudited figures for investment property, depreciation expenses and kept up(p) earnings were wrong. I immediately edited the lead schedule and did my statement of cash flows. The statement of cash flows did not tie despite attempting for several times.I attempted the lead schedule again and realised that there were some mistakes which affected my statement of cash flows. I consulted my senior and she explained to me about the particular proposition i.e. deferred tax which I had not taken into account. After correcting the mistakes, I submitted the audit file when I suddenly realised that I forgot to change the net profit before tax figure in the income taxes programme form. I immediately rushed my work as I had yet to change the figures in my lead schedules and all the statements and I had to submit the file that day. After attempting the programme on income taxes, I discovered that there would be no impact on current taxes figures because taxes are calculated based on rental income and not net profit before tax.After that incident, I told myself to be more composed and meticulous. I should not rush haphazardly but give myself ample time to think about the impact of depreciation expense on the financial statements i.e. expenses, income taxes and retained earnings first before editing my lead schedules and statements. This would save time and effort.If I ever faced with this situation again, I would learn to stay silence and take one step at a time. I would ensure I have edited all figures in the lead schedules accurately by checking the audit programme forms to ensure that I have made my prior year adjustments before completing my statement of cash flows