Athena :: essays research papers

Athena The god to be the subject of conversation in this report is Athena. Athena was an significant individual from the Olympic pantheon. She was brought into the world completely equipped from the temple of Zeus, the main god. Athena was Zeus' preferred kid. He endowed her with the Aegis, his breastplate, and with his thunderclap. Athena's job as a goddess changed. She was a significant warrior and most pictures delineate her wearing protective layer and holding a lance. In Homer's Iliad, she is depicted as a savage fight goddess who constantly mediated on the Greeks. She additionally checked out painstaking work and agribusiness. The olive tree, which she said to have made, is hallowed to her. She was noted for her astuteness which clarifies her nearby relationship with the owl, an old image of astuteness and reason. The most renowned sanctuary to Athena was the Parthenon (fifth century BC) which was named for Parthenos ("the Maiden"), which despite everything stands on the Acropolis in Athens. The inside of the Parthenon stands a sculpture of Athena Parthenos, etched by Phidais. At the point when I was perusing fantasies, I concluded I would discuss "The Gift of Athena" which, as I would like to think, best outlines Athena's vivid character. Here is the way "The Gift of Athena" goes: Long, some time in the past, when this old world was a youthful spot, and when the couple of individuals there were had quite recently started to live respectively in bunches for their own security, the incredible divine beings chose the spots for people to manufacture the urban areas. They looked downward on the earth, through the mists that covered their home on the very pinnacle of the high mountain called Olympus, and they picked the locales they thought would give everything humans expected to live and thrive. Presently, each god and goddess was anxious to have an extraordinary city worked in their respect, thus the prime areas the absolute best places for the extraordinary urban communities to be assembled came to cause a lot of quibbling and envy among the numerous divinities for all needed a incredible city worked in their respect, a city whose individuals would venerate that specific god or goddess over all others. It happened that incredible Zeus, the lord and leader of the considerable number of divine beings, had discovered a spot on earth that showed up totally perfect for the structure of an honorable city; to be sure, he predicted that the city that would be worked there would sometime turn into the noblest city on earth. Indeed, you can envision that all the divine beings and goddesses needed this city for their own, and you would be correct.

Police brutality in the United States Essay

Police obligation is to serve and secure the people’s property and life, now and again it isn't that way. At times blameless individuals bite the dust in the shootings and throughout the years police severity has become a major issue as much as mass shooting. Police as often as possible violate their position and frequently go about as though they were exempt from the rules that everyone else follows. They appear to utilize over the top power which can prompt significant wounds or even passing. As it accomplished for Eric earn when he was put in a strangle hold by a cop as he heaved for air and shouting that he couldn’t relax. Tamir rice who was 12 years of age was shot by the police since he had a pellet firearm. In any case the circumstance a large number of these officials have been cleared. It ought to be a top need the need to discover an answer for decrease if not stop these hardships. Residents now daily think if the police and every one of that enters their thoughts is the fear. Police should ensure, serve and uphold the law. Police regularly let the race of others become a factor in which they will use to participate in authorization. They have shot casualties dependent on their own judgment in any event, when the casualty has no expectation to take shots at the police. Police preparing all beginnings in the foundation. The â€Å"first rule of law enforcement†: an officials fundamental objective is to return home safe consistently after the finish of their work day. They are instructed that each experience could be a potential danger. Perhaps this is the reason some cops rush to pull the trigger as opposed to diffusing the circumstance like they should. New police preparing programs are being instructed to diffuse the circumstance that is in including weapons. Police should constrain their development when they are in a troublesome circumstance. When in these strained circumstance cop could utilize their taser weapons or immobilizers as opposed to utilizing their genuine firearms and this could without much of a stretch do as much mischief as utilizing genuine projectiles. An immobilizer can speak with the muscle in your body to cause torment. It helps officials since it constrains the suspect’s development while causing them torment yet doesn’t undermine their life. Because of utilizing the taser more, measurements show that in Orlando the crime percentage has diminished 29 percent, however no suspects passed on during the requirement. In certain states, police are required to utilize body cameras. This body cameras help report what is happening in a discussion and make police increasingly cautious about what they are doing. Being a cop is troublesome and extremely unpleasant and are associated with numerous risky and vicious conditions. In a large number of these conditions, they are confronted with utilizing power to diffuse these sorts of circumstances. Police have gone too far with utilizing exorbitant power or â€Å"deadly force.† There are numerous reports of attacks by cops who have utilized and mishandled unreasonable power prompting individuals getting harmed or even once in a while causing their demise. By and large, the casualties of the over the top power are normally accused of attacking a cop or opposing capture. In the same way as other cases police shooting regularly are unjustified. There are numerous cases that include a non-furnished suspect being shot by the police. In these cases, African Americans guys or different minorities have been the people in question. How are individuals to have a sense of security if the pioneer of our nation is telling cops that they ought not stress over harming the individuals they confine? This could be one of the numerous reasons why currently cops will utilize savage power against each individual they are keeping on the grounds that our pioneer is basically revealing to them they can. additionally, what message is the president truly giving while acquitting Sheriff Joe Arpaio. Ex-Sheriff Joe Arpaio was sentenced for criminal scorn after he overlooked a judge’s orders. The appointed authority requested that he should quit keeping individuals exclusively on the grounds that he believed that they were undocumented foreigners. At the point when cops are managing a capricious or misleading circumstance they have practically zero time contemplating what could be the most ideal outcome. Exceptional preparing, just as different conventions, can occur to diffuse a minor circumstance that might turn into a perilous one. Something must be done to ensure the individuals. Improving the police and utilizing less power or possibly destructive power in circumstances like Eric Grays. Only alone with the body cameras, the percent of severity has been decreased. Destructive power doesn’t consistently must be the answer for each circumstance cops go over. Cops are to ensure and serve and make however many captures as could be expected under the circumstances yet that essentially doesn’t imply that they ought to violate the laws and believe that they are above them. Works Cited Humanrightshouse.org, (2014). Human rights house arrange. The privilege to quiet gathering [online]

Blog Archive Professor Profiles Sankaran Venkataraman, the University of Virginia Darden School of Business

Blog Archive Professor Profiles Sankaran Venkataraman, the University of Virginia Darden School of Business Many MBA applicants feel that they are purchasing a brand when they choose a business school. However, the educational experience you will have is what is crucial to your future, and no one will affect your education more than your professors. Today, we focus on  Sankaran Venkataraman  from the University of Virginia Darden School of Business. Sankaran Venkataramanâ€"who is known around the campus of the University of Virginia’s (UVA’s) Darden School of Business as simply “Venkat”â€"is an internationally recognized expert on entrepreneurship. He is the MasterCard Professor of Business Administration at Darden and the senior associate dean for faculty and research. He has edited the  Journal  of Business Venturing  and consulted with the U.S. Department of Commerce on promoting entrepreneurship globally. He is also a coauthor of  The Innovation Journey  (Oxford University Press, 2008) and coeditor of  Entrepreneurship in Emerging Regions Around the World:  Theory, Evidence and Implications  (Edward Elgar Publishing, 2008). Venkat earned one of Darden’s awards for outstanding faculty in 2008 and is generally considered one of the school’s most popular professors. In 2010, Venkat earned the Academy of Management’s Decade Award for a paper published ten years earlier that was judged to have had the greatest impac t on scholarship in the fields of management and organizations. For more information about UVA Darden and 16 other top-ranked business schools, check out our free  mbaMission Insider’s Guides. Share ThisTweet Professor Profiles University of Virginia (Darden)

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. [Online] Available at: https://www.capitaassetservices.com/assets/media/SS14384_Non_audit_services_article-v4.pdf Okaro, S.C., and Okafor, G.O. (2009). Stemming the Tide of Audit Failures in Nigeria. ICAN Students Journal January/March, Vol. 13, No. 1, pp. 11-17. Pwc (2014). EU Audit Reform: Providing Non-audit Services. [Online] Available at: https://www.pwc.co.uk/assets/pdf/pwc-uk-eu-audit-reform-client-briefing-nas-7-aug-2014.pdf Quick, R., and Rasmussen, B.W. (2009). Auditor Independence and the Provision of Non-audit Services: Perceptions by German Investors. International Journal of Accounting, Vol. 13, No. 1, pp. 141-162. Quick, R., and Rasmussen, B.W. (2015). An Experimental Analysis of the Effects of Non-audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany. Journal of International Financial Management Accounting, Vol. 26, No. 2, pp. 150-187. Reynolds, J.K., Deis, D.R., and Francis, J.R. (2004). 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). Auditor Independence and Auditor Quality: A Literature Review. Journal of Accounting, Auditing Finance, Vol. 3, No. 1, 101-121. Wahdan, M.A., Spronck, P.S., Ali, H.F., Vaassen, E.V., Herik, H.J. (2005). Auditing in Egypt: A Study of Challenges, Problems and Possibility of an Automatic Formulation of the Auditors Report. [Online] Available at: https://ilk.uvt.nl/~pspronck/pubs/Wahdan2005c.pdf Wang, S.W., and Hay, D. (2013). Auditor Independence in New Zealand: Further Evidence on the Role of Non-audit Services. Accounting and Management Information Systems, Vol. 12, No. 2, pp. 235-262.

Definition and Examples of Prepositional Adverbs

In English grammar, a prepositional adverb is an  adverb  that can function as a  preposition. Unlike an ordinary preposition, a prepositional adverb is not followed by an  object. Adverbs, Prepositions, and Prepositional Adverbs Make sure you know the difference between adverbs and prepositions before diving into studying prepositional adverbs. Pay attention to how these parts of speech are used separately to better understand how a word can be both. Adverbs An adverb is a word used to describe or modify a verb, adjective, or another adverb. Adverbs can describe how, when, or, where an action is performed. Adverb Examples How When Where carefully before/after here happily daily there quickly weekly inside/outside How, when, where adverbs Prepositions A preposition, on the other hand, is used to show movement, location, or time. It is a word that introduces a prepositional phrase, which usually ends with an object. Prepositional phrases include expressions such as through the tunnel, below the sink, and in the morning. Preposition Examples Movement Location Time from in after/before through above until around near at Movement, location, and time prepositions Prepositional Adverbs Sometimes, an adverb is also a preposition or a preposition is also an adverb. Words that can function as prepositional adverbs include: about, above, across, after, along, around, before, behind, below, between, beyond, by, down, in, inside, near, on, opposite, out, outside, over, past, round, since, through, throughout, under, up, within, and without. Phrasal Verbs Prepositional adverbs, also called  adverbial particles, can further be used to form  phrasal verbs. These are idiomatic expressions consisting of a verb and a particle—this can be an adverb alone, a preposition, or a prepositional adverb—that form a single semantic unit. These are common in everyday English. A phrasal verb is a type of compound verb. Examples include break down, pull up, call on, give in, and hold back. Many phrasal verbs are formed with prepositional adverbs but not all prepositional adverbs form phrasal verbs. What makes phrasal verbs unique is the fact that their meaning is not the sum of their parts, as Grover Hudson points out in Essential Introductory Linguistics. In this book, Hudson offers the example of throw[ing] up, an action that doesnt involve either throwing or a direction up. Another example is call off, meaning to cancel. The meaning of the verb call is transformed by the addition of the prepositional adverb off, contributing entirely new meaning to the phrasal verb (Hudson 1999). A single verb can be made into several different phrasal verbs, each with their own distinct meaning, simply by adding different prepositions. For example, the verb come can be turned into come up with, meaning to think of an idea; come in, meaning to enter; come across, meaning to find; and come forward, meaning to offer information. Prepositional Adverb Example Sentences One way to spot a prepositional adverb is to look for prepositions that do not have corresponding objects. Often, but not always, these prepositions also serve as adverbs. Reference the following examples to practice identifying prepositional adverbs. We were playing records, Mama, listening to the radio, just hanging around. Mama, just hanging around, (Waiting for Macarthur 2003).Ring-a-ring-a-roses,A pocket full of posies;Hush! hush! hush! hush!We’re all tumbled down, (Greenaway 1881).He called her up, she said oracularly, he called her up, and asked her to keep you at the telephone, so he could talk to Miss Louise. A thankless child is sharper than a serpents tooth, (Rinehart 1908).After he finished wiping his shoes, he stepped inside.In the last quarter of the game, their fans cheered them on.In the middle of the investigation, an informant came forward with valuable information.As they passed by, they saw all kinds of amazing sights through the window of the train. The adverbs in these examples are also prepositions because they modify actions and describe spatial or temporal relations. For example, tumbled down shows how and where the subject tumbled. Notice that in these examples, prepositional adverbs are not used to  form prepositional phrases. This means that each preposition functioning as an adverb appears without an object—because of this, it is not only a preposition but also an adverb. Pure Prepositions Vs.  Prepositional Adverbs If you are still confused about the difference between prepositions and prepositional adverbs, dont worry. In his book The Elements of English Grammar, George Philip Krapp writes, The difference between the pure preposition and the prepositional adverb is illustrated by the following two sentences: He ran up the stairs.He ran up a bill. In the first sentence, a prepositional phrase, stairs is the object of up. The expression up the stairs is a  prepositional phrase  modifying the verb ran. In the second sentence, however, bill is not the object of up and up a bill is, therefore, not a prepositional phrase modifying the verb ran. Rather, the word up is acting as a prepositional adverb modifying the verb ran. Together, the two words form the phrasal verb ran up, an expression whose distinct meaning has nothing to do with the act of running (Krapp 1970). Sources Greenaway, Kate.  Kate Greenaways Mother Goose, or, Old Nursery Rhymes: the Complete Facsimile Sketchbooks from the Arents Collections, the New York Public Library. H.N. Abrams, 1988.Hudson, Grover.  Essential Introductory Linguistics. 1st ed., Wiley-Blackwell, 1999.Krapp, George Philip.  The Elements of English Grammar. Greenwood Press, 1970.MacDougal, P. Paullette.  Waiting for MacArthur: a Play in Two Acts. Dramatic Publishing, 2003.Rinehart, Mary Roberts.  The Circular Staircase. Bobbs-Merrill Company, 1908.

Education and Technology Essay - 1457 Words

Assumptions, Limitations, Scope and Delimitation The study will help establish whether participating teachers are curious and eager to learn new skills that will provide additional teaching opportunities. It is assumed that teachers are curious and eager to learn how to infuse advanced technology and also develop an understanding of instructing with available technological tools such as wireless laptop technology (Marino, Sameshima, Beecher, 2009). The limitations are as follows: first, the amount of time available for the researcher to conduct this study, which may also limit the study’s scope to a smaller group of respondents. The other limitation is the researcher’s inability to assess the†¦show more content†¦Therefore, based on the quantitative nature of the study, this investigation is better outfitted to present a wealthy account of the practice of teaching and learning with wireless laptops (Skevakis, 2010) within K–12 classrooms, as opposed to a qualitative or mixed method investigation of the phenomenon (Leedy Ormrod, 2010). Thus, this study does not suggest that teaching and learning should be limited exclusively to wireless computing. Significance of the Study The significance of this proposed study will add to the literature by illustrating a more inclusive picture of the universal practice of instructing and learning with wireless computing (GaDOE, 2008, Wellings Levine, 2009; Weston Bain, 2010). Although the XYZ school district is making considerable progress in incorporating technological resources in the classroom effectively, there is still more work to do on leveraging (GaDOE, 2008) technology potential. The XYZ district provides teachers with Internet access, online subscriptions and training on ways to develop digital content (Skevakis, 2010). However, teachers are not provided with adequate preparation, planning or assistance to align digital (Skevakis, 2010) resources to the curriculum. This study is unique because limited studies are available addressing teachers’ technology attitudes (Wayne, Yoon, Zhu, Cronen, Garet, 2008) andShow MoreRelatedEducation And Technology : Technology And Education946 Words   |  4 PagesEducation and Technology Technology has become a major component in the system of education. Technology and education in the U.S. has changed the way people learn nowadays. 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Taxation Theory Practice Law Residence Status and Ordinary Income

Question: Discuss abot the Taxation Residence Status and Source of Income. Answer: Residence Status and Source of Income The taxation laws of Australia describe the residency status of a person whether he is an Australian resident or not for tax calculations. In the light of the question, Kit has a status of permanent resident in Australia but spend most of its time from outside Australia for its job purpose. An individual who was not present in Australia from last four years cannot term as an Australian resident for the taxation purpose. But there are certain exceptions which need to be considered exclude the condition of the time spent in the country. The important points in this aspect are: From last four years, Kit's family (Wife and two children ) lives in Australia. According to the taxation laws of Australia when an individual's family means spouse and children reside in Australia then the person should be treated as an Australian resident. Kit holds a bank account in Australia, and he gets the privilege of salary credited directly to his bank account from his employer. A person in Australia does the financial activities, or any economic activities recognized him as an Australian resident. He is currently working in Indonesia for a project by a US company from last nine months, but he got his job in Australia. Australia taxation laws state that an individual resident who is not present in Australia and remains outside Australia for most of the year is not treated an Australian citizen. But In the discussion of this point, an important aspect is that he got his job in Australia which is also very much important in deciding about his private status. He travels to his family in holidays and works off. It clears that his aspect is to live in Australia for long term basis. From this point, we can conclude him as an Australian resident. Kit's made investments to outside Australia in Chile. The taxation laws of Australia identifies that when a person made the investment to outside country, he should not be regarded as an Australian resident. So, from the above points, we can say that his financial aspect (Bank Account in Australia), Social aspect( Wife and Children living in Australia) conditions directly speaks about the indication of his Australian residency. As it is also true, that he remains outside Australia for most of the year and his investments are also made to outside Australia, his various aspects give the decision about that he wants to settle in Australia for a long term. Thus from the discussion of all above points and looking on different aspects, He should be considered as an Australian resident for the Australian taxation purpose.In reviewing the income tax purpose, his income should be treated in the same manner as the income of an average American resident does. Kit earns salary income from his employer, and it seems to be the only source of revenue as far as a consistent income is concerned. He gets some benefit from the part of his investments in Chile also, but salary income can be called as a primary source of revenue for taxation purpose. Therefore, he is accountable to pay taxes to the Australian tax department just like a regular Australian citizen. If we talk about the investment income earned from Chile, it should be treated as income from foreign investment and taxed accordingly in that way. Ordinary Income Explanation of outcomes of Court Cases Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, it clearly states that the taxpayer is the owner of the mining land and its objective is to done mining in the area which also proves by its memorandum of association. Initially, the taxpayer bought property for the purpose of mining only but soon he ran out of capital, and he does not have to spend on the mining purpose, and thus he started selling land. The taxpayer earned a handsome profit from the dealing of a sale of land, and it was claiming that such profit should not be declared as capital gain and cannot be included in assessed income for the taxation purpose. The judiciary provides the conclusion that the profit raised from the dealing of a sale of mining land should be considered as an advantage in the head of capital gain for the assessment of the individual income. The facts given by the court justifies that from the inception the motive of the taxpayer is to generate capital gain from this land because he does not have the capital from the beginning to min e the area. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this episode, the taxpayer bought the property in the 1860s for the objective of coal mining in the land and it carried out till 1924. After 1924 when the coal from the area was exhausted, the taxpayer split the land into subparts builds roads and structures including railway stations with an aim to sell the property and get a maximum monetary advantage over it as the land was no more helpful in carrying out its core business operations. The individual argued that income created from the sale of the property should not be termed as revenues from the business service. As it is not in their memorandum to develop and sell the area, but they did it only to dispose of an asset which was no more beneficial to the core objective of the business and did in the manner by which they get the maximum advantage from it. The court favors the argument by the individual because his primary objective is the mining of land only in its inception of purchase neither the developing or selling the prop erty can be said as an accurate and later it is merely treated as disposing of a capital asset in the best possible way. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In the present case, the taxpayer was adopting the land for domestic purpose and by the fisherman who is in a position to hold the shares of a company. When the shares of the fisherman purchased by the three development companies the management control of the enterprise automatically transferred to the purchaser. Also, two general managers also belong from the development companies. They accept the provisions of the articles of association of the enterprise, but in a view to developing subdivide and sell the land. The taxpayer presents his part that profit derived from the sale of the property should not be classified as income from operational activities of the company as it is not the business of the company permitted by its articles of association. The authority came to the conclusion that the surplus arises from the dealing of land should be taken in view as the income directly from the operational activities which represent it is clear that the intention was to generate profit i n this dealing because the taxpayer was never intended to use the land in the domestic terms. Statham Anor v FC of T 89 ATC 4070 The facts present in this case suggest that land was acquired with an objective of desultory farming. Individual decided to go for cattle farming, but the project could not be implemented because of various reasons like market condition not suitable and health issue of the owner. The taxpayer adopts the subdivision strategy and sells the land. The plan approved by the individual for the division part and sell the property was forwarded by the council and partners of land gave a bond in the form of bank guarantee. The plants were sold through estate broker. They earned handsome profits from the dealing. The taxpayer presents an argument in his favor that subdivision and selling of land were unintentional, they merely tried to dispose of the capital asset in a sound safe manner. The judiciary power accepts the appeal of the taxpayer and says that the subdivision idea is not associated purposely with the profit earning objective related to the dealing. Casimaty v FC of T 97 ATC 5135 This case is also matched with the above one. The land was bought by the purchaser with an objective to do farming. The individual adopted the purpose for some time and later realized that it would not be more beneficial to him because of various reasons like drought, medical conditions of the proprietor, etc. Same strategy as adopted in the above case by the individual he subdivided the property and sold most of it in 8 different parts. The assessee claims that it was a just only realization of the capital asset and not the profit from carrying out operational activities. The court declared that the surplus generated from the subdivision of land should not be recognized as an income arising from the business operations. The fact presented by the assessee states that the property was not purchased to (or intending to) subdivision and resale. It was solely for the purpose of farming but because of above-discussed reasons agriculture is not possible then an alternative should be consid ered. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The assessed memorandum stated that their only perspective is to sell the soil on the land. However, they also have clear in their perspective that to sell the property after extracting soil from it and when it becomes ripe the sell dealing took place. The individual first starts the extraction process and remove the whole sand from the land and start to subdivide into small parts and sell the ground and made a profit from it. The taxpayer states in his argument that it was not their routine business operation. Thus it should not be in calculation u/s 25 (1) or 26(a). Crow V FC of T 88 ATC 4620 In this available case study. The assessee purchased the agriculture land and sold it using subdivision method and subsequently made a profit from it. The taxpayer argued for a court that the income generated from this dealing should not be treated as a business income as it was not intentionally traded. The assessee has also done other type of transactions in the similar nature wherein he acquired the land and sold it later. The court does not show much interest in the assessed argument and contend that profit generated from the dealing should be treated as an operational income only. McCurry Anor V FC of T 98 ATC 4487 In this assessment, the taxpayers purchased the demolished the old houses and constructed three new townhouses there. Before the completion of the construction, the owners advertised that townhouses are available for sale, but they didn't find the interested parties in them. Then they started to reside in two of three houses and repeat the advertisement for the sale of the new townhouses.Now, fortunately, the buyers are attracted to this property, and they sold the property by generating a handsome profit in this deal. The holders argued that their objective is not to sell the property and make profit accordingly with it. The court rejected the contention of the owners and held it was evident from the advertisement that their sole objective is to sell the land after the construction part and create profit. References: Lewis, C. (2012).Resident or non-resident: Whats the difference?. [online] Available at: https://www.lewistaxation.com.au/tax/general-tax/resident-for-tax-purposes [Accessed 16 May 2017]. Joseph, J. (n.d.).How does the ATO determine if youre an Australian resident for tax purposes?. [online] Available at: https://www.finder.com.au/australian-resident-for-tax-purposes [Accessed 16 May 2017].. Craig (n.d.).AM I AN AUSTRALIAN RESIDENT FOR TAX PURPOSES?. [online] Available at: https://www.austexpatinvestor.com/am-i-an-australian-resident-for-tax-purposes/ [Accessed 16 May 2017]. Singh, I. (2016).AUSTRALIAN RESIDENT FOR TAX PURPOSES, EXPLAINED.. [online] Available at: https://www.quillgroup.com.au/blog/australian-resident-for-tax-purposes-explained [Accessed 16 May 2017]. Burgess, T. (2013).Australia. [online] Available at: https://mytaxresidency.com/australia [Accessed 16 May 2017] Stephens, M. (2015).Australia: Leaving Australia for work? Beware of your tax residency status. [online] Available at: https://www.mondaq.com/australia/x/429518/Income+Tax/Leaving+Australia+for+work+Beware+of+your+tax+residency+status [Accessed 16 May 2017]. Heinamann, F. (2012).Think you are a non-resident of Australia for tax purposes? Think again.. [online] Available at: https://www.cgw.com.au/publication/think-you-are-a-non-resident-of-australia-for-tax-purposes-think-again/ [Accessed 16 May 2017]. Taylor, (2015).California copper syndicate ltd v harris surveyor of. [online] Available at: https://www.coursehero.com/file/p5506pq/California-Copper-Syndicate-Ltd-v-Harris-Surveyor-of-Taxes-1904-5-TC-159-See/ [Accessed 16 May 2017]. Ryan, (2016).CASIMATY v FC of T. [online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t [Accessed 16 May 2017]. Anon, (n.d.).Statham anor v fc of t 89 atc 4070 in this case the. [online] Available at: https://www.coursehero.com/file/p2qagpn/Statham-Anor-v-FC-of-T-89-ATC-4070-In-this-case-the-taxpayers-were-trustees-of/ [Accessed 16 May 2017]. Koh, D. (n.d.).Tax law ass. [online] Available at: https://www.academia.edu/23262984/Tax_law_ass [Accessed 16 May 2017]. Harvey, K. and Legal, A. (2008).Tax Basics - Program 29: Taxation CGT Aspects of Real Property Development. [online] Available at: https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfmPaperDisplay=https://www.tved.net.au/PublicPapers/September_2008,_Tax_Basics,_Tax_Basics___Program_29___Taxation___CGT_Aspects_of_Real_Property_Development.htm l [Accessed 16 May 2017]. Anon, (2016).Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188. [online] Available at: https://www.coursehero.com/file/p5aqrqk/Cases-to-be-read-Scottish-Australian-Mining-Company-Ltd-v-FCT-1950-81-CLR-188/ [Accessed 16 May 2017]. Anon, (n.d.).Deductions and expenses: Loss on Sale of Property on Subdivided Land. [online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001/ [Accessed 16 May 2017].