Engagement Letters Essay Example for Free

Engagement Letters Essay Engagement letters are a great tool to enhance and clarify expectations between CPA’s and their clients. When engagement letters are used consistently, they can help build client relationships. CPA’s can also use them as a marketing tool, letting the client know what services they are being offered, and identifying supplemental services that may be beneficial to them. Such as discussing in the engagement letter for a tax client that tax planning services could be offered with a new signed engagement letter. Professional Standards While the AICPA does not require engagement letters, the standards do discuss establishing an understanding with the client, and it is preferable that this communication be written. Protection from Legal Liability Engagement letters can be a good basis of defense in the event of a malpractice claim. Also, if the intended users are identified in the engagement letter, it can limit those who can sue the CPA for use of the work product in some states. Our firm does not happen to be consistent with getting signed engagement letters before services are performed. Recently, we did some valuation services for one of our larger clients that was quite intensive and took a good deal of time. The client received the information and then the bill. He called and told the CPA that was working with him that he did not ask for the valuation services to be done that he was just asking about such services. This is interesting, since the client forwarded the information necessary to complete the services. However, such confusion could have been avoided had a signed engagement letter been in place for the valuation services. I also really like the idea of using them as a marketing tool. Engagement Letters: Why Use One? Retrieved from http://www. proaccess1. com/downloads/CPA_Engagement_Letters_Why. pdf What is audit risk? Audit risk equals inherent risk times control risk multiplied by detection risk. Inherent and control risk cannot be controlled by the auditor as they are a function of the client and its internal control environment. Detection risk is however a function of the effectiveness of the audit procedures performed. Misstatements that make it through the client’s controls and through the audit would be considered the audit risk.

Stress and Fear on the Western Front, Illustrated in Sheriffs Play, Journeys End :: Literary Analysis, Literary Criticism

'Journey's End' by R.C. Sherriff is filled with very tense scenes throughout the play one in particular and the focus point on this essay is Act Two scene One, which endeavours to educate the audience about the true horrors of life at the front. Sherriff, who was wounded at Passchendaele in 1917, wrote from his experience of the war. He creates scenes that are very realistic, and because of his experiences, it helps the audience to believe the play more and understand the difficulties the soldiers faced. The title, 'Journey's End' creates a negative image immediately. It implies death, the end of life and the loss of innocence. Act Two scene one shows this in great depth, as Sherriff uses methods to re-create the overwhelming stress of trench warfare. He describes every aspect of the trenches, the guns and the whole life to emphasises the tragedy. With this understanding of the trenches, the reader are helped in imagining what it must have been like to live there. In the play, R.C Sheriff looks into the characters in the dug out, Fear within this play takes a dramatic impact on most of the play it also shows how different people in the same situation coped in the first world war, Humour, Alcohol, or Normality before the war. Act Two scene One looks into the emotions of the characters especially the officers, Stanhope, Osborne, Raleigh, Trotter, Hibbert and the cook Mason, an example of this is trotter he hides his emotions by being humours with mason as he keeps his mind on food ‘Trotter: well there’s nothing like a good fat bacon rasher when your as empty as I am, Mason: I’m glad you like it fat sir. Trotter: well, I like a bit O’ lean, too’, this shows that the writer is showing the reader that people dealt with stress and fear in different ways, however when comparing this to Stanhope he copes with all this stress and fear by drinking ‘sitting on the bed was Stanhope drinking a whisky’ this shows the audience how people dealt with stress and fear even if they were in completely different ways. R.C. Sheriff uses the character Osborne another officer in the dug out differently as Osborne is not a character in which shows the fear and stress in which he is going through instead he try’s to avoid a conversation about the war and tries to drag the conversation on to something else to remind himself of normality, his life before the war started ‘made me think about my garden†¦, Trotter:.

Analysis of music in the film Grease

I think the effectiveness of a musical film In comparison to a film score in a non- musical largely depends on the target audience of the film, genre of film, and plot of the film. In musical films Like Grease, Chicago, Less Miserable, West Side Story, and Mama Ml, the musical and choreographed aspects of film work with the plot In an effective manner. I feel Like [romantic] comedies (egg. Mama Ml and Grease) and dramas (egg. Less Miserable and Chicago) are the two genres that are best made in to musical films.Musicals are able to break down language barriers, telling the plot of he film through song which evokes plenty of emotion that is universally understood. West Side Story is a perfect example of a musical where choreography and music helps the audience to understand the story even though they might not understand every word of the lyrics. Musicals are able to effectively tell a story if the plot is more simplistic. Contrary to [romantic] comedies and dramas, turning an action o r science fiction film into a musical would be simply ridiculous.If we were to imagine an action film like The Dark Knight or Star Wars as a musical, I don't think these films would eve been nearly as successful as they have been today. One reason for this Is the target audience for films Like Star Wars and The Dark Knight have the potential to be vastly different from the type of people who enjoy watching musicals like Dream Girls and Rent. The plot for The Dark Knight and Star Wars largely benefit from the music being comprised of a film score that is not classified as a musical.It would also be difficult to convert these genres into a musical because the plots are often too complex to understand if everything is sung. The scores in non-musicals serves to implement the plot, not to tell the plot which can often be taken more seriously by the viewers. â€Å"Summer Nights† (0:14:04) Is the first song In the film, Grease, that gives us an introductory look Into what the charac ters are going to be like. Sandy Is seen as very Innocent and sweet from the way she recounts her and Dandy's summer romance from an emotional perspective- â€Å"he got friendly holding my hand†.Dandy's telling of his summer romance is a little more crude and revealing about the physical aspects of the romance -â€Å"she got friendly down in the sand†. The song establishes Danny as he cool leader of the greaser clan known as the â€Å"T-birds† and Sandy as the new girl who the schoolgirl clique, â€Å"The Pink Ladies†, have their eye on to recruit. This song also introduces the other eight main characters (the rest of the T-birds and The Pink Ladies), allowing each of them to ask questions that reveal their characters.The next song that helped to further develop some of the characters is â€Å"Look at Me, I'm Sandra Dee† (0:27:30) which is a comedic song performed by Orzo and The Pink Ladies. A taunting, underlying tone In the music is heard right away. Razz's tough and arctic tone Is established through her lyrics In this song as she is mocking the Innocence of Sandy. When the characters are mocking Sandy inability to Inhale properly while smoking, we hear a clapper Instrument to compliment them coughing.The rest of The Pink Ladies: French, Marty, and Jan, seem to follow their leader, immature and highly compliant to what Orzo wants them to do or think. â€Å"Hopelessly Devoted To You† (0:32:00) is a ballad performed by Sandy which has a slower tempo than the other songs we have previously heard in the film. The song starts off by sing heavy strings to create an emotional feel then later we hear the piano. This is a character song which enables Sandy to express her romantic feelings for Danny, and reflect on their relationship.The chorus, â€Å"hopelessly devoted to you† is how Sandy feels towards Danny and these feelings are emphasized by the repetition through the song. â€Å"Greased Lightning† (0:37:2 0) is performed by Danny and the T-birds and serves to establish the major cultural influences of the sass's: cars and rock and roll. We hear 3 stingers using ascending notes played on brass at the beginning of the Eng to compliment Dandy's ideas of what the car could be (automatic, systematic, hydromantic).There is also a lot of call and response between the protagonist, Danny, singing the main course and the T-birds backing him up by providing musical responses to his lines. This song uses heavy percussion, piano, bass, and brass instruments to create a genuine rock and roll feel. The tempo stays consistent throughout the song except when it slows down at the ending chorus. The ending chorus is also where we hear drums and vocals being harmonize. â€Å"Sandy† (01:19:10) reformed by Danny is Dandy's counter song to â€Å"Sandy's Hopelessly Devoted To You†.This is also a ballad as it expresses the deep emotions Danny has for Sandy and shows how vulnerable he is without her. We see a different side of Danny here because he is not acting tough or cool; he is being raw and real. This song uses empathetic sound as we can hear Danny on the verge of crying at some points in the song which causes the viewer to empathetic with the sadness he feels. â€Å"Look at Me, I'm Sandra Dee (Reprise)† (01 :31 :38) is a turning point for Sandy's character.The song tarts out as wholesome and pure, like she is, accompanied by the piano in a high key with a light tone (we hear consonance). Then the lyrics get more powerful along with the intensity of the music (crescendo and lower key on the piano) as she decides to say goodbye to her innocence. â€Å"You're the One That I Want† (01:36:47) performed by Danny, Sandy, Pink Ladies, and T-Birds shows how the characters have succumbed to their feelings. Danny has become the man that Sandy wanted him to be all along and vice versa.We hear a riff on the piano to introduce the new, sophisticated Sandy. The causa l harmony between Danny and Sandy is symbolic of the new found harmony in their relationship and the all black costumes they are wearing is symbolic of both their maturity. This is an example of a rhythm song because it is driven by energetic rhythm patterns. Personally, this is my favorite song of the film because I feel it has the catchiest underlying beat and I felt that the choreography and props were used really effectively to capture the viewers attention. We Go Together† is a production number which involves the full cast and expresses the major changes in the plot room the opening to closing act. This cheerful tune is expressive of the happiness found by the entire cast and all the main characters are happily coupled off. Grease does include a lot of dancing which I found to be quite effective. It is more visually appealing and helps with the flow of telling the story through song. If at some points in the film the characters were Just standing there rather than moving around and dancing, the audience is more likely to be disengaged. Dancing also provides the catchier.Dance is also an important part of detecting a characters emotion through odd language; in the song Mimi Are The One That I Want†, Sandy is seen to have a new gained confidence and attitude which reflective not only in her lyrics, but in her dancing as well. I find it effective that performers in musical films treat their song and dance numbers as if there is a live audience watching. It helps to engage the audience more because they feel as though they are more closely connected to the performers. It also helps the performers find the emotional energy to perform different songs and dance if they have an audience's energy to thrive off of.

Are Standardization from Enterprise Architecture

Are standardization and innovation in conflict? I have no doubt standardization and innovation are in conflict, at least to some extent, because standardization (almost by definition) reduces the amount of variation of processes or systems simultaneously used in a company. That is the whole point of standardization. If you reduce the variation allowed in the company, then necessarily you would lose some innovation â€Å"that could have happened†.I think if innovation is viewed in an evolutionary way, mass variation would be created by the local units focused on their individual needs and only the best innovations would e retained and scaled to the rest of the company. If all the companies departments are allowed to develop locally optimal solutions to their problems, certainly some of these variations will be better (at least for the unit) than by using a standardized software or technologies company-wide.To continue with the evolutionary theme, using any centrally dictated st andardized process would reduce the possible variation in which could be selected from the environment of each business unit. Think the better to view standardization vs.. Innovation as an inescapable trade-off. Does an enterprise architecture that allows a company to increase operational efficiency, ease of integration, reduce development costs, duplication of systems, simplify the acquisition of new modules, and sometimes vastly reduced maintenance costs worth some drop in the rate of innovation?I would argue that is absolutely worth it in in most instances. The key is to view this as an optimal trade-off where you can retain almost all of the innovation while also increasing standardization. An Enterprise Architecture that standardizes the types of technologies used across the many (PH/Dot. Net or Unix/Microsoft) is in the best interest of the company.When you intentionally limit the available options of each individual business units options (such as when Timber]jack decided to use Unix and that immediately removed many otherwise eligible companies) you are going to reduce the chance of finding the â€Å"perfect solution† for every possible module. Fortunately, most companies can settle on a â€Å"very good but not perfect† solution with any of the market leading platforms without getting a major drop in innovation.Agreeing on a standardized portfolio of technologies and processes, a company can then focus its resources on bringing new functionality to their users without wasting so many resources trying to hold together a Frankincense combination of dozens of systems, technologies and processes together that work â€Å"perfect† in isolation. Ultimately, using more resources on bringing new functionality will increase the total value of the IT department and the rate the department can innovate. Are Standardization from Enterprise Architecture and Innovation in Conflict? By Seasonableness

Developmental State Essays

Developmental State Essays Developmental State Essay Developmental State Essay Objective of the Study The general objective of this brief study Is to assess the Implementation of developmental state paradigm In Africa using a comparative perspective of Ethiopia and South Africa. Significance of ten study Glen ten coalescence AT Tentacle Ana south Attract as developmental exemplars and as pivotal economic, political, and strategic actors in Africa, it would be noteworthy to compare their respective experiences on the implementation of the developmental state paradigm as it is currently being promoted and considered as the proper model to achieve development pursuit of the two nations. Doing so, without doubt, provides important insights into the dynamics of development in the two countries and potential lessons which could help to further capitalize on existing initiatives. Methodology This study would exclusively relay on secondary sources for its data requirement while thorough review of existing literature and descriptive methods are used as method of analysis. Limitation and scope of the study The focus of this study is confined to the experience of Ethiopia and South Africa because of the limited time available and the capacity of the study team. Due to same reason e could not take the different development models and more countries to compare one another and show why they failed and/or succeeded. The findings of the study are not also backed by rigorous econometric or similar analysis, which can be considered as major limitation. The study team believes the findings could have been more comprehensive and reliable had they been based on a panel data of different variables. Organization of the study Being a brief term paper, this study is not organized in chapters rather we Just have 4 major titles as parts. Thirdly, it is still the only African state that reduced the extreme poverty level of its citizens dramatically by half(except China and Indonesia ). Fourthly, feudalism, a bulwark for industrialization, had been abolished some 40 years ago and an enabling precondition for tapping the rural extra labor for industrial sector is potentially enormous. Finally, and most importantly, the existence of developmental-oriented adhering guided by realistic vision and long term development strategy are features that define the emerging democratic developmental state in Ethiopia. In the case of South Africa, despite the governments clear willingness to bring about development and eradicate inequality and poverty, these economic policies have not produced such results. There were positive results such as economic growth, a decrease in the fiscal deficit and inflation levels and additional social grant. The issue is that, these policies have not found solutions to South African biggest problems poverty and unemployment. The case for a democratic developmental state in Ethiopia and South Africa, it comes with conditions. Most of the literatures seem to be in agreement that the two countries have a lot of work to do before a democratic developmental state can be achieved. Certain services need to become a priority such as ensuring that the people of the two countries have a higher living standard, maintenance of democracy and finally a working relationship has to exist between the state, the media, civil society, and the private sector. It has to become a national alluding project with all nationals of the respective countries contributing to it, the overall political economy of the countries has to grow and transform.

The Physics of a Car Collision

The Physics of a Car Collision During a car crash, energy is transferred from the vehicle to whatever it hits, be it another vehicle or a stationary object. This transfer of energy, depending on variables that alter states of motion, can cause injuries and damage cars and property. The object that was struck will either absorb the energy thrust upon it or possibly transfer that energy back to the vehicle that struck it. Focusing on the distinction between  force  and  energy  can help explain the physics involved. Force: Colliding With a Wall Car crashes are clear examples of how Newtons Laws of Motion work. His first law of motion, also referred to as the law of inertia, asserts that an object in motion will stay in motion unless an external force acts upon it. Conversely, if an object is at rest, it will remain at rest until an unbalanced force acts upon it.   Consider a situation in which car A collides with a static, unbreakable wall. The situation begins with car A traveling at a velocity (v) and, upon colliding with the wall, ending with a velocity of 0. The force of this situation is defined by Newtons second law of motion, which uses the equation of force equals mass times acceleration. In this case, the acceleration is (v - 0)/t, where t is whatever time it takes car A to come to a stop. The car exerts this force in the direction of the wall, but the wall, which is static and unbreakable, exerts an equal force back on the car, per Newtons third law of motion. This equal force is what causes cars to accordion up during collisions. Its important to note that this is an idealized model. In the case of car A, if it slams into the wall and comes to an immediate stop, that would be a perfectly inelastic collision. Since the wall doesnt break or move at all, the full force of the car into the wall has to go somewhere. Either the wall is so massive that it accelerates, or moves an imperceptible amount, or it doesnt move at all, in which case the force of the collision acts on the car and the entire planet, the latter of which is, obviously, so massive that the effects are negligible. Force: Colliding With a Car In a situation where car B collides with car C, we have different force considerations. Assuming that car B and car C are complete mirrors of each other (again, this is a highly idealized situation), they would collide with each other going at precisely the same speed but in opposite directions. From conservation of momentum, we know that they must both come to rest. The mass is the same, therefore, the force experienced by car B and car C is identical, and also identical to that acting on the car in case A in the previous example. This explains the force of the collision, but there is a second part of the question: the energy within the collision. Energy Force is a vector quantity while kinetic energy is a scalar quantity, calculated with the formula K 0.5mv2. In the second situation above, each car has kinetic energy K directly before the collision. At the end of the collision, both cars are at rest, and the total kinetic energy of the system is 0. Since these are inelastic collisions, the kinetic energy is not conserved, but total energy is always conserved, so the kinetic energy lost in the collision has to convert into some other form, such as heat, sound, etc. In the first example where only one car is moving, the energy released during the collision is K. In the second example, however, two are cars moving, so the total energy released during the collision is 2K. So the crash in case B is clearly more energetic than the case A crash. From Cars to Particles Consider the major differences between the two situations. At the quantum level of particles, energy and matter can basically swap between states. The physics of a car collision will never, no matter how energetic, emit a completely new car. The car would experience exactly the same force in both cases. The only force that acts on the car is the sudden deceleration from v to 0 velocity in a brief period of time, due to the collision with another object. However, when viewing the total system, the collision in the situation with two cars releases twice as much energy as the collision with a wall. Its louder, hotter, and likely messier. In all likelihood, the cars have fused into each other, pieces flying off in random directions. This is why physicists accelerate particles in a collider to study high-energy physics. The act of colliding two beams of particles is useful because in particle collisions you dont really care about the force of the particles (which you never really measure); you care instead about the energy of the particles. A particle accelerator speeds up particles but does so with a very real speed limitation dictated by the speed of light barrier from Einsteins theory of relativity. To squeeze some extra energy out of the collisions, instead of colliding a beam of near-light-speed particles with a stationary object, its better to collide it with another beam of near-light-speed particles going the opposite direction. From the particles standpoint, they dont so much shatter more, but when the two particles collide, more energy is released. In collisions of particles, this energy can take the form of other particles, and the more energy you pull out of the collision, the more exotic the particles are.

Hypothesis Testing Essay Example | Topics and Well Written Essays - 250 words - 1

Hypothesis Testing - Essay Example These projections are based on the average marks for the whole class in which those parents get the insights of their students’ performance before, the results are out. Therefore, the null and alternative hypotheses may be stated as; From these two propositions, the first one (H0) is the null hypothesis while the H1 is the alternative hypothesis. Such an idea is based on the idea of probability and the rejecting the null hypothesis may be influenced by different factors (John, 2007). If the students do not revise well and cover the expected chapters, their performance will be adversely affected and the chances are high that they will not attain the mean mark of 50%. Therefore, under such circumstances the null hypothesis will be rejected and conclude that the mean mark was less than 50%. However, Type I error may occur whereby the H0 is rejected while the students had performed to the average mark. Such an idea may be caused by computational errors or using a poor approach (John, 2007). On the other hand, we could accept the H0 and conclude that the mean mark was on average of 50% when on reality the mean mark was less than 50%. Such an aspect allows the tutor to report a false result (John,