African American Women Speak Out Essay Example | Topics and Well Written Essays - 2500 words

African American Women Speak Out - Essay Example African Americans when all is said in done have made some amazing progress from the dim long stretches of subjection; this is particularly the situation for ladies. There are such huge numbers of difficulties and issues that this gathering has looked throughout the year along these lines making it hard to sum up this data in a single piece. Above all else, Black People were battling with the progressive plan and so as to earn support for their development, the vast majority of the individuals from this gathering needed to build certain personalities that were one of a kind to the dark individual. Another issue that sprung up in this period was the way that there significant levels of Sexism operating at a profit Panther party. This was generally portrayed by the Actions of the Party's chiefs Huey Newton and Bobby Seale. In a book Published by Doubleday A sample of Power by Elaine Brown (1994), the writer depicts her encounters as an individual from the Black Panther party. Elaine Brown was raised in a poor Black people group yet had the chance to get to education.During her time operating at a profit Panther party, Elaine Brown, alongside other ladies in the development were to a great extent keen on changing African American government assistance. These activities were the things that occupied the greater part of her time. A portion of the exercises that Ms. Earthy colored concentrated on included expanding clinical help to her locale, arrangement of food help among numerous different angles identified with the social prosperity of her locale. Anyway the men in this gatherin g had an increasingly extreme way to deal with their coz. The vast majority of them applied as twofold crowded methodology in the progressive exercises; there was the political measurement and the aggressor measurement. Pioneers like Huey Newton and Bobby Seale needed to make a guarded framework for the Black individuals through military methods. These thoughts even penetrated into the running of their day by day exercises. For example, the Black Panther party used to distribute a paper in which Elaine Brown was one of the editors. At once, it happened that Brown (1994) had postponed with the paper's creation by 60 minutes. In light of this activity, the extreme slave driver Booby Seale tried to discover who had caused this deferral. At the point when it was uncovered that the altering took longer than required, Seale instructed his subordinates to train Elaine Brown. They did this by flagellating her with ten lashes on her back. Earthy colored (1994) clarifies that while experiencing the beating, she was igniting with rage at the activities of her pioneer Seale who appeared to apply twofold gauges in the organization of equity inside this gathering. Inside the Black Panther development, ladies were required to quietly comply with the expressions of the male chiefs. Indeed, even the way where codes of training were set up operating at a profit Panther Party mirrored this profoundly engrained Sexism. Nobody was relied upon to cast a ballot or add to the guidelines overseeing the gathering. Rather, ladies were to tune in and submit to the choices made by their male partners. It is likewise intriguing to take note of that inside this gathering, there were no female chiefs as every one of them were overwhelmingly male. This demonstrates ladies were practically imperceptible. To the men in top positions, ladies were viewed as instruments that could be utilized to actualize the gathering objectives and that's it. In any case, in spite of this appearing doubt, on can't disregard the way that a few ladies operating at a profit Panther Party contributed towards Black strengthening in their own quiet manner. One such case is the last referenced creator who decided to change her general public in whichever little way she could. Knife (1968) in his book Soul on Ice acquires a very surprising measurement to the notions and sentiments

Advancement of Performance Information and Value

Question: Examine about the Advancement of Performance Information and Value. Answer: Presentation Venture obtainment alludes to the perplexing systems of relationship that is made through the experts, customers just as development organizations that helps in empowering the structure venture acknowledgment. Legitimate venture acquirement technique encourages the task director to decide the most suitable and financial strategy for venture execution helping them to relieve potential difficulties of development just as improve monetary practicality of the undertaking. The present report gives an investigation of the Federation Square Project just as suggests the strategy for venture acquisition. The highlights of the suggested venture obtainment strategy have additionally been examined giving a nitty gritty financial plan of the task. Issues of the undertaking obtainment strategies are additionally given along a point by point hazard the board of the venture. At long last, sufficient suggestions have been accommodated moderating potential issues identified with the task. Organization Square is situated on the Finders Street and the Yarra River that gives Melbourne sufficient open door for common just as social festival. The undertaking has confronted immense measure of defer that is a lot of costly for roughly $345 million and has been deferred for around 26 months. As per Dahiru (2015), significant issue of the Federation Square Project is the fuelled organization just as disorder of the development that is related to the compound of the failure of the task being developed of the venture brief in regards to the beginning of the undertaking. An underlying spending plan of roughly $128 million was utilized preceding fruition of the venture. Extra installment was additionally made sure about from government subsidizes that were finished on schedule for the Centenary of Federation (Ameyaw 2016). The significant characteristic financial plan was set for getting a gauge with the end goal of the structure brief. The structure brief depended on the regions that were distinguished as the completion guidelines as opposed to the genuine plan ideas. According to Jelodar (2016), the zones recognized for the prerequisite of the completion measures were set and the choice was demonstrated as the essential wellspring of the accomplishment just as disappointments of the whole task. Start of $128 million was set as the underlying spending plan for the undertaking that was seen as exceptionally over evaluated for the Federation Square Project. The task was profoundly anxious in conveyance of the centennial of alliance just as the choice for quick track was likewise a significant political measure that was set for the $14 million deck base (Jefferies 2016). LAB + bates Smart were given the rights to plan of the venture and the choice that was given as the significant wellspring of task basi c components. The choice for quick track was a significant political measure that was taken for political measure likewise prompted development of the $14 million worth base deck before conclusion of the venture (Kim 2014). The point by point structure and development eliminates that was conveyed prompted an intricate development just as working conditions that is conveyed by Leighton Contractors on dispensed time just as financial plan. Additionally, the optimizing likewise demonstrated that general program was driven on a very basic level by the plan group limit with regards to delivering the documentation. Unpredictability of the plan from start of disheartened choice of the Government likewise prompted quick track. Innumerable plan choices were overhauled and the political intercessions caused disturbance in the touchy undertaking. As indicated by Lam (2015), unique results of optimizing was seen that incorporated the arrangement of Multiplex that was missing from serious procedure of offering. After the beginning of work nearby, a case of all out $19.1 million was advanced to the Government. With respect to and delays caused because of nonattendance of the understanding in a formal legally binding way. Pre-capability process was likewise directed for getting to the best potential temporary workers for the improvement of the Federation square undertaking. Multiplex development was likewise entered as the single amount contract, fixed charge contract for the development of the Federation square by the Victorian Government office of significant ventures that follows up for sake the state government. The understanding additionally gives the draftsman access nova ting the overseeing temporary worker. The presumptions of danger of exclusions were finished by the overseeing contractual worker of Multiplex that lead t o disparities just as ambiguities inside the documentation and plan of works (Lim 2016). The overseeing temporary workers of the plan were normally modified through a course of action of development the executives that is considered as the significant multifaceted nature of the agreement. The ever changing just as documentation of configuration is additionally fragmented. Further the workplace of significant tasks in trading off of structure for multiplex just as distribution of dangers. Late questions have likewise been masterminded extra cost that is brought about to the expanded extent of task just as deferral in development venture. The continuous advancement of the proceeding with plan through time of offering makes it troublesome in meaning of degree, time and dangers that are required for issues in development (Lin 2014). Suggested venture obtainment strategy The venture fundamental issues that were found inside the Federation Square Project included fragmented plan and consistently changing undertaking documentation. The hesitance by most of the ventures includes trading off with the engineering just as distribution of hazard in structuring the multiplex. Arguments about course of action of charges because of extra brought about expense just as expanded extent of venture additionally caused delay in venture. The continuous improvement of the structure that proceeds through the time of offering makes it hard to continuation of plan through the time of delicate and makes it hard for the task scope definition, time and dangers related to the issues of development. As per Lloyd-Walker (2015), the obtainment strategy for moderating the issues looked by league square task is early contractual worker contribution (ECI) that has its own points of interest and weaknesses for the present undertaking and has satisfactory relief strategies for the a ctivities. Recognizable pieces of proof of the venture limitations was additionally done however successful undertaking the executives strategies (Lundstrm 2013). Customary constructional acquisition strategy includes commitment into configuration fills in just as managing of the venture. According to Molavi (2016), the chief is typically drawn in into the contractual worker for building the works during the temporary worker going into subcontractors with sub exchanges. Customary model of contracting includes losing command over key undertaking results just as limiting the hazard introduction through embracing an assortment of configuration assemble otherwise called turnkey contracts. The exchange offs prompts losing authority over the task. The agreement model outcomes in hazard portion dependence a lot in such conditions improper valuing of dangers causes genuine harm for the venture. ECI helps in upgrading the hazard the executives, control and cost just as hazard designation of an undertaking. ECI helps in configuration work of agreement models just as advantages at a lot prior stages. Most of the undertakings include the abuse of developm ent forms that is answerable for the venture finishing (Naoum 2015). ECI is a lot of successful and aides in limiting the rates that is uncovered the venture contractual worker in selecting variations of which of the plan bills of the turnkey contracts and the strains of aides in losing the control of the undertaking is included (Naoum 2016). The significant activities imperatives that are seen in expecting a contact is basically a type of community oriented getting that helps in early inclusion of the temporary worker and reception of different loaning and discoveries by the undertaking director. The undertaking is likewise effectively recognizable and can be generally used to learn value choice procedure for critical accentuation on the ability of the proposed venture. The pre-owned estimation of the chose rates that closes potential choices after the chief in getting reaching conduct of the tenders that helps in the development understanding of the limitation during the separation phases of coordinated effort. The agreement to structure improvement , the hazard recognized are a lot of address just as distinguished in legitimate arrangement nitty gritty plan and evaluating of the league square task (Nawi 2014). The contractual worker of league square venture that esteem the removed just as decrease of the expense of the offering procedure in the structure stage helps in a structure the tallness of notoriety of the task just as makes it monetarily reasonable for the circumstance through alleviating the vital and potential issues of the undertaking. Generally the endeavors helps in lessening the hazard, which is recognized, that are relieved just as ineffectively situated for an undertaking. As indicated by Osei-Kyei (2015), significance of intellectual conduct likewise gives sufficient advantages to the undertaking as far as the contact. Any support of the venture helps in guaranteeing the conversation procedure in the phase through the undertaking advancement life cycle. Contractual workers of the alliance square task ought to likewise guarantee that they have stages that give general an incentive too is permitted to have satisfactory control into the undertaking hazard the executives. Thes e hazard the executives is applied to the temporary worker of the venture the board that is effortlessly commanded by the utilization of ECI method of undertaking the board. Issues in the venture acquisition strategy As indicated by Walker (2016), significant issues in venture acquirement strategy includes the flexibly related issue where finding a certified provider is one of the most incessant and most troublesome standards in the undertaking for culmination. Finding an appropriate venture the board strategy for the F

The Best Forms of Exercise to Help Improve Your Mood

The Best Forms of Exercise to Help Improve Your Mood Happiness Print The Best Forms of Exercise to Improve Your Mood By Mark Stibich, PhD  Mark Stibich, PhD, FIDSA, is a behavior change expert with experience helping individuals make lasting lifestyle improvements. Learn about our editorial policy Mark Stibich, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 08, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 04, 2020 asiseeit / Vetta / Getty Images More in Self-Improvement Happiness Meditation Stress Management Spirituality Holistic Health Inspiration Brain Health Technology Relationships View All Exercise can be a great way to lift your mood and improve your ability to deal with stress. When you exercise, your body often feels more relaxed and calm, but there are mental benefits, too. Find out why exercise is beneficial, and which types of exercises are best to help balance your emotions. How Exercise Improves Mood When you engage in high-intensity exercise, your body and brain produce hormones and neurotransmitters that have a positive impact on your mood, memory, energy levels, and sense of well-being.?? Some of these are known as endorphins, the bodys feel-good chemicals. They can result in the runners high that joggers talk about.   After a good workout, your muscles are tired, but you feel more relaxed. You may also feel a sense of accomplishment, which boosts your self-confidence and improves your sense of well-being. Thanks to your workout, the pent-up tension and stress in your muscles and your mind are reduced. Exercise and Emotions While exercise is not, on its own, a treatment for clinical depression, studies show that even a single bout of exercise results in positive changes in brain chemicals and can improve your mood. A 2017 review on the effects of exercise published in the journal Brain Plasticity, found that after exercise, people reported a better mood with decreases in tension, depression, and anger.?? In fact, for people with mild or moderate depression, 30 minutes of daily exercise may be effective for improving mood. A review study that looked at 23 randomized controlled studies found combining exercise with conventional medication and cognitive behavioral therapy treatment for depression reduced depression symptoms even more.?? More exercise isnt necessarily going to make you happier, and as with anything, its possible to overdo it. For example, one of the benefits of exercise is that it stimulates cortisol production, which can help with memory and alertness. On the other hand, too much cortisol can have negative effects on your body and for your mood.?? The Role of Cortisol in Depression Types of Exercises to Improve Mood When it comes to exercise, its crucial that you pick something you enjoy. Cardiovascular exercise is great, but if you hate swimming or running, you wont stick with it. And when an activity is more enjoyable, chances are better for long-term adherence. For your exercise routine, you might try a mix of solitary activities like walking, swimming, or gardening, combined with some group activities like high-intensity interval training classes or periodic group hikes or bike rides. In addition to the physical and endorphin benefits of exercise, another potential benefit of exercise is the opportunity for social interaction, which can often boost your mood just as much. The best type of exercise to improve your mood is often a mix of activities you enjoy and are motivated to stick with for the long term. For mood-lifting benefits, try any or all of the following activities. Some people get bored with the same exercise day after day; others relish the routine. Consider keeping the exercises you love as your anchor workouts, and then periodically swapping in other activities as your mood, schedule, or weather changes. For group classes, keep your eye open for seasonal discounts or coupon offers. Cardiovascular and Aerobic Exercises Cardiovascular and aerobic exercises are great for creating the intensity required for the release of mood-raising endorphins in your body. Aerobic exercises are those that get your heart rate up, like jogging, swimming, cycling, brisk walking, or using an elliptical trainer. You can also get your heart rate up by doing activities like gardening and dancingâ€"both have been shown to reduce depression and anxiety.?? If you like sports, joining a local league to play soccer, basketball, or tennis can provide social interaction while giving you a cardiovascular workout. Joining a group class that provides a high-intensity interval workout like Crossfit or boxing is another way to get your cardio in while having some fun with friends. Yoga Yoga is a system of holistic health and spiritual growth which focuses on meditation, breathing exercises, and physical postures. Unless youre doing an active flow or vinyasa yoga class, yoga doesnt provide much of an aerobic workout. It can, however, teach you how to relax, release tension, stretch tight muscles, and even strengthen weak ones. Doing yoga regularly can help to ease anxiety and improve feelings of well-being. A 2016 review on the use of yoga for anxiety and depression found that the practice is beneficial for reducing anxiety, depression, and symptoms associated with post-traumatic stress disorder (PTSD).?? Tai Chi A traditional Chinese exercise that is practiced worldwide, Tai Chi can benefit people who experience symptoms of anxiety and depression, and it has been shown to improve immune function as well as to increase the blood levels of feel-good endorphins.?? Anyone can do Tai Chi because the movements are easily learned and repetitive. It doesnt require strength or endurance but instead focuses on the form of the movements and breathing. Tai Chi is considered a self-healing practice. According to traditional Chinese medicine, the practice helps to alleviate energy blockages in the body, which helps to prevent or treat certain diseases. Research shows that Tai Chi may improve many aspects of well-being including reducing depression, anxiety, stress. and mood disturbance as well as improving self-esteem.?? The Benefits of Tai Chi A Word From Verywell There are so many benefits of exercise, which is why the Department of Health and Human Services recommends at least 150 minutes each week of moderate-intensity cardio exercise plus two days of strength training exercise for all adults.?? While exercise can help to improve your mood, if you deal with severe depression or anxiety, always consult your doctor.

Historical Fiction Book Report of The Hope by Herman Wouk

Historical Fiction Book Report: The Hope by: Herman Wouk The book The Hope is the story of Zev Barak, Benny Luria, Sam Pasternak, Kishote, four of Israel’s army officers during the major battles and struggles of Israel from 1948 until 1967. The War of Independence, The Six Day War, and the 1956 Sinai Campaigns were all major events that had major effects on Israel. The book starts out with the war of independence in the town of Latrun with the Haganah 7th brigade. The battle of Latrun was a battle that took place in beginning phases of the war. This battle was a failure to the Haganah 7th brigade, which was newer formed unit. The main road between Tel Aviv and Jerusalem which was commanded by the Latrun fortress. Arab forces were trying to take over the fortress and deny jews from entering into Jerusalem. This particular battle and the events depicted around and about the battle in the book are events and occurrences of actual history but it is a simplified version of the events, of course. But the things that are not actual or real things in history are the characters. Sam Pasternak is the fictional character used to illustrate the tasks of Colonel Chaim Herzog which was a Israeli army officer who became an army general, later a popular historian of the military, and then took on Israel’s envoy to the UN, he even took on two terms a s President of Israel. The story of â€Å"Burma Road† in the book, like the battle of Latrun, is simplified. All though, in the

How is I Bill Made Into a Law Essay example - 532 Words

The basic idea for a law can originate from an array of places ranging from a concerned citizen to the President. In order for a bill to become a law it must begin in either the House or the Senate and can only be introduced by a member of Congress (Schwalbe, 2014). In order for a bill to have a chance at becoming a law it must go through various different stages which include committee consideration, floor debate(by House and Senate), conference committees, and then if both houses pass the bill it is then sent to the president to either be signed and become a law or vetoed. When the president gets the bill he actually has up to five options on what to do with it. (Schwalbe, 2014). He can pass it as a law by both dating and signing it†¦show more content†¦Another example of how bills and laws work is shown with the Student Loan Fairness Act of 2013(H.R. 1330). Authored by Sen. Elizabeth Warren (D-Mass) and sponsored by Representative Karen Bass (CA-37), if this bill is s igned into a law it would dramatically lower the interest rates on federal student loans (Kingkade, 2013). Warren’s plan is to have the percentage rate on government issued student loans lower from 6.8 percent to .75 percent (Kingkade, 2013). When looking at the details of H.R. 1330, you can see the timeline of events that has happened since the bill was introduced in 2013. The details show that Hon. Karen Bass introduced the bill to the House Education and the Workforce, House Financial Services, House Ways and Means, and then the bill was referred to the subcommittee on Higher Education and Workforce Training. (Committee Action, Schwalbe, 2014). As of April 2013, the bill has gained up to 51 different cosponsors however it is still under review by committee and awaiting further action or until the committees are ready to send it to the floor for debate. If this bill did become a law it would help college students with the debt they incur while obtaining higher education. Some people say that bills take too long to pass and looking at H.R. 1330 one can see why most Americans feel this way. (No action since April 2013) The wait time and theShow MoreRelatedLearning Criminal Law and English Common Law Essay920 Words   |  4 Pagesthis first week I learned so much about how criminal law is evaluated, organized, and made. Also I learned about the English common law includes legislation, and a multitude of other legal norms that help on the evaluation of criminal laws, such as federal and state constitutions that are based on congress and state legislatures. It also includes how the lawmakers are made or changed by the judicial powers of review and how the judicial power interpret them. English common law in the past wasRead MoreEssay about Congress and the Law Making Process1376 Words   |  6 PagesThe Legislative Branch consists of Congress, which is made up of two parts; The House of Representatives and the Senate. These two parts of Congress was a result of the 1789 Compromise between the Virginia Plan and the New Jersey Plan. The Virginia Plan was about states wanted more representation in Congress because they were bigger states. From that plan the New Jersey Plan was brought forth. The New Jersey Plan basically said was smaller and bigger states should have equal power in Congress, soRead MoreThe U.s. Constitution Of The United States868 Words   |  4 Pageswork of how we run our country, and the processes we must go through to make our country strong and intact. When it comes to the steps that must be followed in passing a bill into law, the Constitution of the United States tells us in Article 1 Section 7 the appropriate steps to get this accomplished . 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Each time a bill is sent to become a law it always becomes a hasseling process where if an individual really wants it he or she will fight for it. This process can take months or even years to even come close to finishing, sometimes the bill at the end isn t entirely what it originally was. Like everywhere in the world if a person or group wishes to get something done, connections are the easiest path to achieve what one wants. By connectionsRead MoreEssay on The Process by Which a Bill Becomes an Act of Parliament1266 Words   |  6 PagesThe Process by Which a Bill Becomes an Act of Parliament The government- lawyers in the civil service, who are known as parliamentary counsel to the treasury, first draft the majority of Acts of Parliament. The government gives instructions for the Bill. When this first draft of the Bill has been set out, it is published. Even at this stage difficulties may crop up, as the draft must be precise and accurate to the governments wishes without any possible mistakes. AlsoRead MoreLegislative Bill : An Effective Tool For Advocacy Essay1734 Words   |  7 Pages Legislative Bill Review House Bill 16 -1191 Jessica Mellars Metropolitan State University of Denver SWKM 5050-004 Dr. Lori Darnell Introduction The purpose of a legislative bill review is to develop a sense of how a bill becomes a law and the detailed bureaucratic rules pertinent to the procedure. Understanding the legislative process is an effective tool for advocacy. If advocates fail to follow a specific procedural instruction it can result in significant challenges that may cause

Risk Management with Special Reference to Investment Risks Free Essays

Risk in holding securities is generally associated with possibility that realized returns will be less than the returns that were expected. The source of such disappointment is the failure of dividends (interest) or the securities price to materialize as expected. FORCES INFLUENCING INVESTMENT RISKS External Sources of Systematic Risk: In investments, those forces that are external to the firm, uncontrollable and broadly affect large number of securities are called sources of systematic risk. We will write a custom essay sample on Risk Management with Special Reference to Investment Risks or any similar topic only for you Order Now Internal Sources of Unsystematic Risk: Those forces that are internal to the firm, controllable and somewhat peculiar to industries or firms are referred to as sources of unsystematic risk. SYSTEMATIC RISK AND UNSYSTEMATIC RISK Systematic risk refers to that portion of total variability in return caused by factors affecting the prices of all securities. Economic, political, and sociological changes are sources of systematic risk.Their effect is to cause prices of nearly all individual common stocks and/or all individual bonds to move together in the same manner Unsystematic risk is the portion of total risk that is unique to a firm or industry. Factors such as management capability, consumer preferences, and labor strikes cause systematic variability of returns in a firm. WAYS TO MANAGE INVESTMENT RISKS Market Risk Protection The standard deviation and beta indicate the volatility of the stock.The National Stock Exchange News bulletin provides this information. Looking at the beta values, the investor can gauge the risk factor and make wise decision according to his risk tolerance. Protection against Interest Rate Risk The investors can also buy treasury bills and bonds of short maturity. Another suggested solution is to invest in bonds with different maturity dates. Protection against inflation The general opinion is that the bonds or debentures with fixed return cannot solve the problem.If the bond yield is 13 to 15 % with low risk factor, they would provide hedge against the inflation. Protection against Business and Financial risk To guard against the business risk, the investor has to analyse the strength and weakness of the industry to which the company belongs. The financial risk should be minimised by analysing the capital structure of the company. Along with the capital structure analysis,. he should also take into account of the interest payment. How to cite Risk Management with Special Reference to Investment Risks, Papers

Solutions in Chemistry free essay sample

Increasing the pressure causes the solute to be increased in the solvent, because the pressure forces the remaining gases into the solute. Therefore, pressure increases the solubility of the solution. Increasing the temperature causes the molecules to gain energy; the solvent molecules contact the solute particles more frequently. Increased surface area means that more of the solute is exposed to the solvent, dissolving the solute more quickly. 2 As stated above, the combination of solvents and solutes result in a solution. The solution then has a certain concentration. There are a number of ways to measure the concentration of a solution. There is molarity, parts per million, grams per liter and percent composition. To find the molarity of a solution, you just simply divide the moles of the solute by the liters of the solvent (moles/liters). Percent composition is calculated by dividing the mass of the compound by the total mass (mass of compound/total mass). We will write a custom essay sample on Solutions in Chemistry or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Parts per million is calculated by finding the mass of the solute in grams and dividing it by the mass of the solvent and solute in grams, and then multiplying it by one million ((grams of solute/grams of solvent+solute)*1,000,000). A certain species of crabs are kept as pets. These crabs are usually salt-water creatures. The owner must realize that this creature must live in a solution of salt water. Salt being the solute and water being the solvent. When combined, these two will make a solution: salt water. Perfect for the crab to live in. However, if the water is too salty, or not salty enough, the crab will most likely die due to the unsuitable environment. The crab can only take so much concentration of the salt water. The owner must use one of the calculations such as molarity to figure out a suitable concentration of salt water for the crab to inhabit. The crab then can survive in the salt-water environment. Another scenario may be when a mother is making lemonade for her children on a hot day; she has to know how to comprise a solution of lemonade. She must realize that lemon water is the solvent and sugar is the solute. If shes smart, shell figure out the molarity of the perfect mix of sugar and lemon water to make the finest of lemonade. 3 Solutions are everywhere, not just in a chemistry classroom. As portrayed above, these things affect everyday life. Solutions are mixes of solvents and solutes. Solutes get dissolved and solvents are the ones doing the dissolving.

Amounts, Percents, and Bases of Percent Problems

Amounts, Percents, and Bases of Percent Problems In early mathematics, students come to understand percents as an amount of the base sum of an item, but the term per cent simply means per hundred, so it can be interpreted  as a portion out of 100, including fractions and sometimes numbers higher than 100. In percent problems in mathematics assignments and examples, students are often asked to identify the three core parts of the problem- the amount, the percent, and the base- wherein the amount is the number taken out of the base by being reduced by a certain percentage. The percent symbol is read twenty-five percent and simply means 25 out of 100. It is useful to be able to understand that a percent can be converted to a fraction and a decimal, meaning that 25 percent can also mean 25 over 100 which can be reduced to 1 over 4 and 0.25 when written as a decimal. Practical Uses of Percentage Problems Percentages may be the most useful tool of early mathematics education for adult life, especially when you consider that every mall has 15 percent off and half off sales to entice shoppers to purchase their wares. As a result, its critical for young students to grasp the concepts of calculating the amount reduced if they take a percentage away from of a base. Imagine youre planning a trip to Hawaii with you and a loved one, and have a coupon thats only valid for the off-season of travel but guarantees 50 percent off the ticket price. On the other hand, you and your loved one can travel during the busy season and really experience the island life, but you can only find 30 percent discounts on those tickets. If the off-season tickets cost $1295 and the on-season tickets cost $695 before applying the coupons, which would be the better deal? Based on the on-season tickets being reduced by 30 percent (208), the final total cost would be 487 (rounded up) while the cost for the off-season, being reduced by 50 percent (647), would cost 648 (rounded up). In this case, the marketing team probably expected people would jump at the half-off deal and not research deals for a time when people want to travel out to Hawaii the most. As a result, some people wind up paying more for a worse time to fly! Other Everyday Percent Problems Percents occur almost as frequently as simple addition and subtraction in everyday life, from calculating the appropriate tip to leave at a restaurant to calculating gains and losses in recent months. People who work on commission  often get around 10 to 15 percent of the value of the sale they made for a company, so a cars salesman who sells a one hundred thousand dollar car would get between ten and fifteen thousand dollars in commission from his sale. Similarly, those who save a portion of their salary for paying insurance and government taxes, or wish to dedicate part of their earnings to a savings account, must determine which percentage of their gross income they want to divest to these different investments.

Mexico CitysTlatelolco Massacre

Mexico City'sTlatelolco Massacre One of the ugliest and most tragic incidents in the modern history of Latin America took place on Oct. 2, 1968, when hundreds of unarmed Mexicans, most of them student protesters, were gunned down by government police and Mexican army forces in a gruesome bloodbath that still haunts Mexicans. Background For months preceding the incident, protesters, again most of them students, had been taking to the streets to bring the attention of the world to Mexicos repressive government, led by President Gustavo Diaz Ordaz. The protesters were demanding autonomy for universities, the firing of the police chief and the release of political prisoners. Dà ­az Ordaz, in an effort to stop the protests, had ordered the occupation of the National Autonomous University of Mexico, the countrys largest university, in Mexico City. Student protesters saw the upcoming 1968 Summer Olympics, to be held in Mexico City, as the perfect way to bring their issues to a worldwide audience. The Tlatelolco Massacre   On the day of Oct.2, thousands of students marched throughout the capital, and around nightfall, about 5,000 of them congregated at La Plaza de Las Tres Culturas in the district of Tlatelolco for what was expected to be another peaceful rally. But armored cars and tanks quickly surrounded the plaza, and the police began firing into the crowd. Estimates of casualties vary from the official line of four dead and 20 wounded into the thousands, although most historians place the number of casualties somewhere between 200 and 300. Some of the protesters managed to get away, while others took refuge in homes and apartments surrounding the square. A door-to-door search by authorities yielded some of these protesters. Not all of the victims of the Tlatelolco Massacre were protesters; many were simply passing through and in the wrong place at the wrong time. The Mexican government immediately claimed that security forces had been fired upon first and that they were only shooting in self-defense. Whether the security forces fired first or the protesters incited the violence is a question that remains unanswered decades later. Lingering Effects In recent years, however, changes in government have made it possible for a closer look into the reality of the massacre. The then-minister of the interior, Luà ­s Echeverrà ­a Alvarez, was indicted on genocide charges in 2005 in connection with the incident, but the case was later thrown out. Movies and books about the incident have come out, and interest is high in Mexicos Tiananmen Square. Today, its still a powerful subject in Mexican life and politics, and many Mexicans see it as the beginning of the end for the dominant political party, PRI, and also the day the Mexican people stopped trusting their government.

Can social psychology save humanity Discuss Essay

Can social psychology save humanity Discuss - Essay Example Myers also points how â€Å"materialism† and â€Å"consumerist culture† can never provide lasting peace for its pursuers. Myers asserts that material affluence can at best give a temporary surge of happiness. What would give lasting happiness are the following - loving close relationships, adherence to a religious faith, a positive outlook, a stress-free work environment, etc. In effect, a low consumption, non-materialistic way of life could fetch more happiness for the individual and the group. The theory is backed by plenty of statistic. Several surveys have shown that married people are happier than those who are single; more church-goers find inner harmony than non-believers; those involved in community activities find more satisfaction than the rest (Yang, Kleinman, et al., 2007). It is important to recognize the current prevalence of misery and distress across the globe. Statistics show that the financially well-off are only marginally happier than their poorer compatriots. It means that additional wealth that is not essential for survival provides disproportionately low value. The recent decades had seen an increase in the cases of depression and suicide. While societies are getting more affluent, the distribution of wealth remains highly uneven. For example, the gap between the rich and poorer sections of society is wider than ever before. The percentage of people living in poverty had not changed much. Life-threatening epidemics such as malaria and AIDS are rampant in the third world. Teenage suicide rates are at an all time high. Violent crimes have not abated despite legislation to curb them. A large chunk of humanity does not even have access to basic amenities like clean water, electricity and telephone facility. All of the above conditions paint a da rk and discouraging picture of the present human condition. But all is not lost.

Jennifer Weltz Discussion Board Coursework Example | Topics and Well Written Essays - 250 words

Jennifer Weltz Discussion Board - Coursework Example The background image of an open book and presentation of various authors work is informative on the role of the corporation. Furthermore, the placement of functional hyperlink at the top region of the website makes navigation easy. In addition, the information about presented on the website is appropriate for the purpose of the website. Consequently, this among other reasons brings out the purpose of the website. 1. As the president of JVNLA, an organizational that has sold books domestically and internationally for almost two decades, I would like to know what do you look for in an author’s work that makes JVNLA what it is today (Our Team: Jennifer Weltz )? 3. With regard to your speech to the Historical Novel Society Convention that was held in San Diego, Madam President I quote â€Å"†¦I try to help my authors receive what they need to make their books reach their highest potential†. To me this implies that you have a commanding knowledge in realizing what it takes one to be the best author. Do you have any plans to nurture potential authors

Graduation Speech -- Graduation Speech, Commencement Address

"Some people come into our lives and quietly go. Some stay for a while And leave footprints on our hearts And we are never the same again." As I prepared this speech, this quote came to mind as I realized how many of you have left footprints on my heart over the past four years. I have may wonderful memories that I will cherish forever. I remember embarrassing moments when a teacher misunderstood what I said, and then my classmates teased me mercilessly. I remember a time in math class when a student fell asleep and was tied to his chair and chalk dust was thrown all over him. I remember teepee wars and dissecting old smelly eyeballs and cute little minks in biology, staying up all night to finish thesis papers, and taking endless flashcard quizzes. I remember when I was in the hospital my friends visited me and cheered me up. I remember crying together when a coach and two of our peers passed away. We have definitely been through a lot together. But tonight is not only a celebration of the end of high school, it is a celebration of the beginning of our future. Today is the first day of the rest of our lives. Yesterday is not ours to recover, but tomorrow is ours to win or lose. We, the Class of 2006, have chosen "Change The World" as our graduation theme. I think this is the perfect choice for our class, because we will do just that. Our class is very special. We have been leaders in every aspect of our school. Among us are talented athletes, musicians, scholars, artists, actors and actresses. We are skilled in business, family science, agriculture, horticulture, foreign languages, computers, technology, and many other areas. None of us, of course, are good at all of these things, but we are all good at something. Ma... ...odness I'm not a clam or a ham Or a dusty old jar of gooseberry jam! I am what I am! What a great thing to be! If I say so myself Happy every day to me!" We are each unique and have different goals and aspirations. But whether we become a social worker, doctor, auto mechanic, or a politician, we can influence the lives of others in a positive way. Each small thing we do, even just a simple smile or pat on the back, can make a difference to one person. And when we do this daily at school or work or in our family, we are slowly changing our homes, neighborhoods and communities. In the year 2007, at our ten-year reunion, I would like each of us to be able to share how we have left our footprints on the hearts of those around us, and thereby made a difference in our community. We will be able to see how the Class of 2006 has united to change the world.

Bead Bar Network Paper

Bead bar specializes in making beads jewellery for the customers. They have three divisions’ namely studios, franchises and bead bar on board that requires to be connected for synchronization of activities. It is required to create a network design and the appropriate topology which would be of good to the company for communicating the requirements and sharing information to keep in synchronization with the current state of the business.The network topology would be discussed which would make the communication feasible and possible with regard to all the physical and network barriers.The network design is the architecture which would give a clear picture of the interconnection of devices and the departments to facilitate the sharing of business information. The final section discusses the pros and cons of the proposed topology in question. Background information of Bead Bar: Bead Bar as an organization is departmentalized into three divisions namely studios, franchises and bea d bar on board. The present situation does not create a network among the divisions and thus creates inconsistencies in information sharing and knowledge about the company as a whole, at any given point of time.A computer network would facilitate the process of getting the entire job done for every customer at a lesser time than usual. It would make sure that information regarding ones choice and preferences would be catered and stored for future benefits. The network would enrich the communication among the divisions which in turn would facilitate greater workability and functionality in operation. Recommendation overview: The network recommendation for the Bead Bar could be capitulated into LAN and WAN.The internal network within the divisions would have a LAN network; however the inter-department communication would be made possible using WAN. Creating a LAN would create an internal network which can be made possible for connecting the personnel in the very department itself. For the LAN network, switches and hubs are used for connecting the sole division itself and for WAN routers are used for interconnecting each other. Explanation of the Network Design: All the three divisions of the company are interconnected using the network cable in a wired network using both LAN and WAN.Using LAN the computers are interconnected within the office or building premises so that all the employees are able to get information on demand. The head office has a central server where all the information us stored in the database. The other offices are also networked using the LAN technologies. The switch is two layered and used to take care of the storing and forwarding mechanism as stated in Tanenbaum (2003). Using WAN the network connections are using the public data services and get connect to internet and using VPN technology, using login credentials.Network Topology: The LAN technology follows a star topology with hubs. The interconnecting devices used facilitate the use and share of information. The hubs are used to store and forward the information. Star topology is used which would facilitate the efficient use of network resources (Star Topology). Advantages of the architecture: †¢ Having a star topology would make it less expensive in relation to mesh topology. †¢ In a star, each device needs only one link and one I/O port to connect it to any number of other devices (Forouzan, 2003).†¢ It makes the star topology easy to install and reconfigure with time and need. †¢ Star topology requires far less cabling and any additions, deletions and moves involve only one connection between that device and hub. †¢ It is quite robust in nature; if one link fails the others do not cease to operate. This factor also enhances the fault identification and fault isolation. †¢ As long as the hub is in working condition, it is quite easy to monitor link problems and bypass defective links. †¢ A WAN is used for connecting to the i nternet so as to get connected with the other departments across geographic locations.†¢ VPN technology is used to validate the user of the network so that the connection established is secure in nature. It would use the login name and password facilities to enable a secure way of handling data. †¢ A database server is used so that all the information is stored centrally and all the users access the information using their credentials. †¢ The VPN also makes sure that not all users would be able to access all for ms of data an data security and integrity is restricted using the login credentials. Drawbacks of the architecture:†¢ The VPN technology would be quite expensive to implement (VPN). †¢ The cost of switches and hubs would be costly. †¢ The use of websites where all the computers are used for accessing directly the internet would have made the architecture more accessible but security would have been less. Even the cost of web server would be incu rred quite high. Conclusion The primary objective to connect has been taken into account and the network topology has been discussed to give shape to the entire network for interconnecting with the various divisions in the company.The network architecture and the drawbacks associated with it are thoroughly examined for its feasibility and communication. The network topology would have an upper hand on the drawbacks and is quite sufficient to inter-connect the enterprise to capitalize on its resources. References/ Bibliography Forouzan A. Behrouz (2003). TCP/IP Protocol Suite, second edition. Tata McGraw Hill. Physinfo (2006). Network Topologies. Retrieved October 26, 2007 from http://physinfo. ulb. ac. be/cit_courseware/networks/pt2_1. htm

How provision of nonaudit services affects auditors independence - Free Essay Example

Sample details Pages: 10 Words: 2865 Downloads: 10 Date added: 2017/06/26 Category Business Essay Type Analytical essay Level High school Topics: Independence Essay Did you like this example? Recent expansion of nonaudit services by public accounting firms has caused some to question whether auditors who provide nonaudit services to audit clients can remain independent of their clientsà ¢Ã¢â€š ¬Ã‚  Introduction The increasing level of frauds and scandals in the corporate sector have resulted in an upsurge in the regulations for audit firms whereby their independence is kept into question due to the non-audit services they offer to their audit clients (IOSCO, 2007). Many public accounting firms provide such services to their clients merely because of convenience, knowledge about the clients financial statements and saving extra time spent dealing with audit and non-audit services separately (Muir, 2014). However, financial statement users often perceive it as impairing the auditors independence (Al-Ajmi and Saudagaran, 2011). Don’t waste time! Our writers will create an original "How provision of nonaudit services affects auditors independence" essay for you Create order Different views exist about the impact of providing non-audit services to audit clients; they may have negative (Quick and Rasmussen, 2015), positive (Wang and Hay, 2013) or no effect on the auditors independence (Jenkins and Krawczyk, 2001). As such, this essay will explore whether the provision of nonaudit services affects auditors independence. Definition and Role of Non-audit Services Adeyemi and Olowookere (2012) regard non-audit services to be any services provided by an auditor other than their code audit function. These services may include bookkeeping (Jenkins and Krawczyk, 2001), management consultancy (ICAEW, 2015), tax advisory services (Pwc, 2014), human resource consultancy (ABP, 2004) and others. Jenkins and Krawczyk (2001) found that bookkeeping has a negative impact on auditors independence, while management consultancy and tax advisory services have a positive impact. The differences occur because of an expectation gap between the auditing professionals and financial statement users (Jenkins and Krawczyk, 2001). Looking at it from a marketing perspective, organisations providing additional value to their customers other than their core service are considered to be highly competitive and end up being more successful than their competitors (Hoffman, 2009). That is exactly what audit firms strive for when they offer additional services to their cli ents in anticipation of strengthening relationship with them (Ismail, Hasnah, Ibrahim and Isa, 2006). However, critics object on the income received from non-audit services because their impact on the objectivity of the auditor has long been considered as a potential threat for the auditing process and financial system as a whole (Adeyemi and Olowookere, 2012). Okaro and Okafor (2009) pointed out that an audit firm auditing their own work is not regarded to be independent and the objectivity of their work may be questioned at any point by financial statement users. To avoid any criticisms from their stakeholders, audit firms need to be particular about their audit quality, which is considered to be high if the stakeholders are assured to have no uncertainty and ambiguity in the financial statements prepared by the management (Krishan, Zhang and Sami, 2005). Negative Impact on Auditors Independence Threat to Audit Quality The work of an audit firm is to act as an investment guide, which helps in their clients valuation and predicting bankruptcy (Salehi, 2009a). Research suggests that there is a strong relationship between the credibility of the statements produced by an audit firm and the investment decision taken by the client (Salehi, 2009a). Therefore the economic development of the client is often dependent upon the credibility of the documents prepared by the audit firm, which depicts the financial standing of the client (Wahdan et al., 2005). Sori and Karbhari (2006) believe that the auditor independence may be affected by this economic bonding between the auditor and the client. In case of an increasing pressure from the client regarding consultancy in investment decisions, the auditor may unintentionally overlook the quality of the actual audit services. Gwilliam (2010) mentioned that a classic example of audit failure was that of Ernst Young while conducting the audit of a UK truck manu facturing company, ERF. In that case, the provision of non-audit services impaired the audit quality to such an extent that the firm had to undergo a couple of lawsuits. A part of the case constituted of the company accountants attempt to fabricate the VAT returns, so that the repayments from the Customs and Excise could be received. Moreover, the audit team did not work on the VAT separately; they relied upon the figures received from the VAT specialists. This compromise in the quality of audit services resulting from intrusion of additional services, negatively affected the independence of Ernst Young. Threat due to the Provision of Joint Services Another problem arises when the audit and non-audit services are provided in conjunction with each other, whereby the focus on the actual service may be lost (Sori and Karbhari, 2006). Swanger and Chewning (2001) recommended a solution to this issue, i.e. the personnel performing the audit and non-audit services should be separate. Regulatory authorities, however, believe that it would be difficult to track performance if this solution is implemented; hence audit firms should be banned from providing any additional services to their clients (Chadbourne and Parke, 2003). Additionally, the Securities and Exchange Commission adopted rules which limit the audit firms from providing any compensation to their clients in joint services (Chadbourne and Parke, 2003). Threat of Higher Non-audit Fee Research indicates that the auditor independence is adversely affected if the fee paid for non-audit services is higher when compared with that of audit services (Frankel, Johnson and Nelson, 2002). Due to the existence of this threat, the Securities and Exchange Commission devised laws which enforced the disclosure of all fees paid to auditors by their clients (Chadbourne and Parke, 2003). Chen, Elder and Liu (2005) found an unfavourable relationship between non-audit services and the degree of acceptance the client showed to the recommendations by the auditor. This imparts that highly extensive additional services result in lower possibility of acceptance from the client, due to the equally high fee attached to them (Reynolds, Deis and Francis, 2004). Therefore, it may turn out to be hazardous for the audit firms independence as it would then attempt to introduce even more extensive non-audit services, further complicating legal requirements for itself. Threat from Relationship with Management Perhaps the greatest detrimental effect which non-audit services have on auditors independence is related to the relationship between the auditor and client management and the way it affects audit approach (Gwilliam, Teng and Marnet, 2014). Despite its economic dependence on its clients, the audit firms independence is greatly strengthened by lower levels of competition to cater to its clients (Quick and Rasmussen, 2015). Positive Impact on Auditors Independence Strengthening Audit Quality Wang and Hay (2013) provided evidence for a positive relationship between provision of non-audit services and auditors independence, indicating that these additional services help the audit firms distinguish themselves from their competitors, whereby they portray their uniqueness in front of their clients. Some authors support this claim by saying that the auditors objectivity is strengthened by non-audit services because they help them form a better understanding of their clients (Jenkins and Krawczyk, 2001). Proponents of this view explain that the audit quality is indeed enhanced by the provision of non-audit services, because the auditors are then able to develop a better understanding of their clients industry, competitive position, strategies, business model and the risks they face (Ernst Young, 2013). Gwilliam, Teng and Marnet (2014) mentioned that because of economies of scope, the joint provision of audit and non-audit services has economic benefits for both the auditor a nd the client. It is mainly because of knowledge spillovers. Limiting the audit firms from providing non-audit services would result in economic inefficiency. Ernst Young (2013), for example, takes advantage of its non-audit services through knowledge spillovers; i.e. it uses the financial information gained from auditing its clients to provide advisory and consultancy services to the same clients related to their investment decisions, recruitment, strategic direction and other such internal matters. While there are concerns regarding clients paying higher fee when they opt for a joint provision of both types of services (Frankel, Johnson and Nelson, 2002), there is another school of thought which directs financial statement users to initially compare the frequency of usage of both audit and non-audit services before jumping to any such conclusions (Ezzamel, Gwilliam and Holland, 2002). This imparts that firms paying higher may be using more of non-audit services than actual audit services. An example of the positive effect of non-audit services could be gauged from the recent guidelines by the Financial Reporting Council (FRC, 2015), which introduced the revised Auditing Standards ensuring that the auditors are able to get some consultancy and advice regarding provision of non-audit services. Along with explaining its regulations, it also claims to provide guidance to audit firms on how they can use these supplementary services to their advantage, remaining within the ethical code of conduct. Even in case of pressure from the client regarding non-audit services, the auditor must first ensure its stakeholders that it produces completely transparent financial statements and should not get involved in suspicious practices, such as the KPMG case, where the companys accountants were doubted to be involvement in tax dodging, which they finally had to publicly admit. They then avoided the lawsuits by paying a huge penalty and accepting the conditions impos ed by the US Justice Department (Gwilliam, Teng and Marnet, 2014). Positive Reputation Effects Supporters of non-audit services do not contradict with the laws related to these services; they in fact believe that if the services are provided with the appropriate measures to safeguard auditors independence, they will end up being favourable for both the auditor and the client (Ernst Young, 2013). Advocates of this viewpoint also found that the income received as a result of providing non-audit services helps in enhancing auditors reputational capital, which is the firms goodwill in the market (Wang and Hay, 2013). Thus, to sustain their goodwill, audit firms would keep themselves from surrendering to their clients. Evidence from economic models suggests that audit firms may be willing to forgo short-term increases in earnings from non-independent behavior in anticipation of building a better reputation in the long run, leading to higher economic returns (Gwilliam, Teng and Marnet, 2014). Firms would, therefore, abide by the rules as they prove to be a powerful tool to safegu ard against any independence violence. Enhancement in Audit Training Some researchers believe that if auditing personnel are involved in providing non-audit services, they will not be able to perform the audit tasks in a complex business environment (Sori and Karbhari, 2006). On the contrary, proponents of non-audit services argue that by performing these additional services, junior auditors and audit trainees learn many skills which then help them become more competent accountants, which favourably impacts the audit firms independence and audit quality (Gwilliam, Teng and Marne, 2014). No Impact on Auditors Independence Some researchers believe that there is no relationship between provision of non-audit services and auditor independence (Jenkins and Krawczyk, 2001). Reviewing 20 years of literature, Salehi (2009b) did not find enough evidence about investors being concerned with non-audit services. Quick and Rasmussen (2009) also discovered that there is a lack of evidence supporting the claim that non-audit services are the reason behind impairment of auditors independence. Tepalagul and Lins (2014) study revealed that providing consultancy services to audit clients does not really affect the perceptions of the financial statement users about auditors credibility and independence; it in fact helps in enhancing the organisations internal control systems. Conclusion There are many reasons due to which an auditors reliability and independence may be compromised, one of which is often said to be the additional non-audit services provided by audit firms to their clients. Some researchers believe that these services pose to be a threat to the audit quality and independence by joint provision of both service types, higher non-audit fee and relationship with management. There are others who believe that these services positively influence auditor independence, whereby the audit quality is strengthened and the audit firm enjoys better reputational capital and enhanced audit training. There are still other researchers who found non-audit services to have no impact on the auditors independence. Numerous examples of firms are present supporting either of the three viewpoints; it all depends upon the auditors strategic moves by which it strives to safeguard its independence and the reliability of its work. The doubts financial statement users have about auditors performance can be handled well by standardized processes and transparency of information provided by audit firms. References ABP (2004). Ethical Standards 5: Non-Audit Services Provided to Audit Clients. The Auditing Practices Board. [Online] Available at: https://www.frc.org.uk/Our-Work/Publications/APB/ES-5-Non-audit-services-provided-to-audit-clients.pdf Adeyemi, S.B., and Olowookere, J.K. (2012). Non-audit Services and Auditor Independence Investors Perspective in Nigeria. Business and Management Review, Vol. 2, No. 5, pp. 89-97. Al-Ajmi, J., and Saudagaran, S. (2011). Perceptions of Auditors and Financial-Statement Users Regarding Auditor Independence in Bahrain. Managerial Auditing Journal, Vol. 26, No. 2, pp. 130-160. Chadbourne, and Parke, (2003). SEC Adopts Final Rules on Auditor Independence. [Online] Available at: https://www.chadbourne.com/files/Publication/40905c7b-de76-481d-a771-124300cc04ba/Presentation/PublicationAttachment/891d9f5a-b897-44ed-a141-004f2d922405/SECAdoptsFinalRulesonAuditorIndependence.pdf Chen, K.Y., Elder, R.J., and Liu, J.L. (2005). Auditor Independence, Audit Quality and Auditor-Client Negotiation Outcomes: Some Evidence from Taiwan. Journal of Contemporary Accounting Economics, Vol. 1, No. 2, pp. 119-146. Ernst Young (2013). QA on Non-audit Services. Point of View: Our Perspective on Issues of Concern. [Online] Available at: https://www.ey.com/Publication/vwLUAssets/EY-qa-on-non-audit-services-march2013/$FILE/EY-qa-on-non-audit-services-march2013.pdf Ezzamel, M., Gwilliam, D., and Holland, K. (2002). The Relationship between Categories of Non-audit Services and Audit Fees: Evidence from the UK. International Journal of Auditing, Vol. 6, No. 1, pp. 13-35. Frankel, R.M., Nelson, M.F., and Johnson, K.K. (2002). The Relation between Auditors Fees for Non-audit Services and Earnings Management. The Accounting Review: Supplement 2002, Vol. 77, No. s-1, pp. 71-105. FRC (2015). FRCs Work to Enhance Justifiable Confidence in audit through Implementation of the EU Audit Regulation and Directive. [Online] Available at: https://www.frc.org.uk/News-and-Events/FRC-Press/Press/2015/September/FRC-s-work-to-enhance-justifiable-confidence-in-au.aspx Gwilliam, D. (2010). Trucking on: Audit in the Real World? (Man V Freightliner and Ernst Young). Journal of Professional Negligence, Vol. 26, No. 4, pp. 180-193. Gwilliam, D., Teng, C.M., and Marnet, O. (2014). How does Joint Provision of Audit and Non-audit Services Affect Audit Quality and Independence? A Review. Chartered Accountants Trustees Limited. [Online] Available at: https://www.icaew.com/en/products/audit-and-assurance-publications/~/media/481bd2be6ac7414cb4248996d259f8f5.ashx Hoffman, K.D. (2009). Services Marketing: Concepts, Strategies Cases. Third International Edition. Mason: South-Western. ICAEW (2015). The Provision of Non-audit Services to Audit Clients. [Online] Available at: https://www.icaew.com/en/technical/ethics/auditor-independence/provision-of-non-audit-services-to-audit-clients Ismail, I., Hasnah, H., Ibrahim, D.N., and Isa, S.M.(2006). Managerial Auditing Journal, Vol. 21, No. 7, pp. 738-756. IOSCO (2007). A Survey of the Regulation of Non-Audit Services Provided by Auditors to Audited Companies Summary Report. [Online] Available at: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD231.pdf Jenkins, J. G., and Krawczyk, K. (2001). The Influence of Nonaudit Services on Perceptions of Auditor Independence. Journal of Applied Business Research, Vol. 17, No. 3, pp. 73-78. Krishan, J., Zhang, Y., and Sami, H. (2005). Does the Provision of Non-audit Services affect Investor Perceptions of Auditor Independence? Auditing: A Journal of Practice Theory, Vol. 24, No. 2, pp. 111-135. Muir, S. (2014). The Provision of Non-Audit Services to Audit Clients Still a Difficult Circle to Square. CAPITA Asset Services. 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Professional Service Fees and Auditor Objectivity. Auditing: A Journal of Practice Theory, Vol. 23, No. 1, pp. 29-52. Salehi, M. (2009a). Non-audit Service and Audit Independence: Evidence from Iran. International Journal of Business and Management, Vol. 4, No. 2, pp. 142-152. Salehi, M. (2009b). In the Name of Independence: With Regard to Practicing Non-audit Services by External Auditors. International Business Research, Vol. 2, No. 2, pp. 137-147. Sori, Z.M., and Karbhari, Y. (2006). Audit, Non-Audit Services and Auditor Independence. Staff Paper Universiti Putra Malaysia. [Online] Available at: https://www.researchgate.net/publication/237379279_Audit_Non-Audit_Services_and_Auditor_Independence Swanger, S.L., and Chewning, E.G. (2001). The Effect of Internal Audit Outsourcing on Financial Analysts Perception of External Auditor Independence. Auditing: A Journal of Practice and Theory, Vol. 20, No. 2, pp. 115-129. Tepalagul, N., and Lin, L. (2014). 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