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School of Business
CGA Partnership and Applied Degree Program
ACCT 495 External Auditing
Instructor: Patricia Dahm, CA
QUESTION 1 (20 marks 1.5 marks each)
Select the best answer for each of the following multiple-choice questions. Answer each of these items on the lined paper provided by giving the letter of your choice. For example, if (a) is the best answer for multiple-choice question number (1), write (1) (a) on the lined paper. Do not answer any of the multiple choice questions on the test paper. If more than one answer is given for an item, then that item will not be marked. Incorrect answers will be marked as zero. No account will be taken for any
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"The area of internal auditing is ripe for a wide variety of research" (Sarens G., Beelde D.I, 2004, p. 2)Internal audit is an appraisal activity which is established as a service to the organisation. The IIA defines the New Internal Auditing definition as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." (IIA, 1999) .This definition recognises that providing assurance services to management is broader than the more
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that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and finance departments after the audit is completed. Other potential conflicts came about because of lucrative non-audit business between firms. As Martin (2007) states, "the Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict."The article goes on to discuss the auditor's role in assessing client ethics. The author identifies "three sources of the demand within the auditing process for auditors to understand and assess the integrity and ethical values of audit clients - audit planning, consideration of fraud, and reporting on internal controls
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only provided Enron with audit services, but also with non-audit services. Anderson was a major business partner, soliciting and selling millions in consulting services to Enron. Anderson was also responsible for some of Enron?s internal bookkeeping. Although questionable, it is far too normal for a big accounting firm, like Anderson, to provide such services to their audit clients. However, chief executive of Arthur Andersen, Joseph Berardino, suggested that the company might stop selling consulting services to firms it audits.Former U.S. Federal Reserve Chairman, Paul Volcker has been named to head an ?advisory board? to restore the tarnished image of Anderson. He has stated that auditing
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. SolarPower experiences this just like most other companies. SolarPower must make every effort possible to ensure that the employees and the surrounding communities are protected from the hazards that may be encountered during the manufacturing process. SolarPower has a laboratory at each manufacturing facility staffed with trained technicians that monitor treated water and allows for metals detection below permit levels.SunPower has implemented a management system for self-auditing that contains a clear set of standards, responses to infractions, and a published schedule of audit dates. SunPower's management is paid according to the results of the scheduled audit. Unfavorable audit results with
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Personal Data Statement
I confirm that all the information I have given is correct.
I am aware that personal data relating to myself (including, where relevant, sensitive personal data*), whether obtained from myself or from any other source, will be retained by SEMESTER RECRUITMENT ('the Agency') for the purposes of providing temporary work and/or employment opportunities and/or training and/or auditing.
I understand and agree that the Agency may pass information contained within and resulting from my application (including references, credit checks and all forms completed by me) to <> and/or Reed Specialist Recruitment Limited (‘Reed'), who act as <> managing agent for recruitment.
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companies mentioned are private companies and that each item is at least material.
a. Barefield Corporation, a wholly owned subsidiary of Sandy, Inc., is audited by another CPA firm. As the auditor of Sandy, Inc., you have assured yourself of the other CPA firm's independence and professional reputation. However, you are unwilling to take complete responsibility for its audit work.
b. The management of Bonner Corporation has decided to exclude the statement of cash flows from its financial statements because it believes that its bankers do not find the statement to be very useful.
c. You are auditing Diverse Carbon, a manufacturer of nerve gas for the military, for the year ended September 30
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. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not provided, so that departments could meet
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better pay and employment rights in favour of countries like China, where these are less of a cost. She points to a photo published in 1996 showing children in Pakistan stitching Nike footballs as an example of the use of child labour. Other critics have suggested that Nike should publicise all of its factories, and allow independent inspection to verify conditions there. Any auditing carried out by Nike should be made public.Nike accuses Naomi Klein of peddling inaccurate and old information. They point out that they have not abandoned countries as she claims, and remain in Taiwan and Korea despite the higher wages and labour rights. They admit that the 1996 photo documented what they describe
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target must visit a malicious page or open a malicious file.
11. What is a Zero Day attack and how does this relate to an organization’s vulnerability window? It’s an attack that exploits a previously unknown vulnerability in a computer application, one that developers have not had time to address and patch.
12. How can you mitigate the risk from users and employees clicking on an embedded URL link or email attachment from unknown sources? Continue with the controls that the government organization already has in place to combat malicious e-mail. Connect to the Internet via a Trusted Internet Connection. Take measures to protect the actual PCs used by users.
13. When auditing an organization
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data can be entered by many workstations simultaneously.Databases are vital for almost every company in today's business world. Databases can help us track inventory, billing, pay role, and much more (www.devshed.com). Without the use of databases, work will take infinity longer to accomplish. Another great feature about having a database in place is that you can keep a record of all transitions for auditing and statistic reporting. Many advancements and improvements have been made in databases. They have improved them to the point that they are in use in almost every business. Databases have become commonplace from the costly server based applications to the commonplace client based software like Microsoft Access.References:Information Week (December 4, 2000). Database Grudge Match. In (Ed.), Retrievedwww.About.com.www.devshed.comwww.microsoft.com.www.technolopedia.com.
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communication tower on wildlife birds and bees, by a ministry of Environment and Forests expert committee, shows that the Electromagnetic Radiation is largely responsible for reveals and decreasing egg production of bees. This committee recommended regular auditing of Electromagnetic Radiations levels and creating awareness considering as a pollutant.Mr. Shrikant Deshpande says, "Rules for establishment of mobile towers are not followed. Mobile companies increasing the tower frequencies in order to keep up more towers which in turn negatively affect birds. Studies say Electromagnetic Radiations have unfavorable impact on bees starting an unusual method called colony collapse disorder. The
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continuous auditing is carried out directly with supplier production sites to check procedures and required analysis. The raw material delivered to the factory is checked by a group purpose-built internal protocol in line with modern risk analysis, determine the frequency and type of the physical, microbiological, chemical and organoleptic tests of samples of new incoming goods. Also, they follow the strict internal testing system, and with the help of external certified agency inspections, food safety is also ensured. (www.static.ferrero.com)
In order to maintain a consistent flavour, cocoa must be fermented properly, it must not be under-fermented or over
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through the financial statements of One.Tel which of the period 1998-99 which showed that the company had deferred A$48 million of expenditure and a loss of more than A$40 million had been concealed (Barry 2002). Moreover, the Institute of Chartered Accountants of Australia (ICAA) also examined One-Tel financial reports and identified 48 items of concern. The audit partner in charge of One-Tel and BDNP were both reprimanded by the ICAA. Eventually, BDNP was fined A$48000 as well. As per ICAA, the reports prepared by BDNP breached the Corporations Law, Australian accounting standards and Australian auditing standards (Barry 2002).
As they auditors were getting highly paid and was lacking
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Grade level auditing 7th
The purpose of this assignment is to apply what you know about the
purposes of assessment and decision-making to your grade level reading and
writing assessments. Imagine that your principal or district curriculum
director has asked you to evaluate the reading and writing assessment plan
for your grade level and provide recommendations about what should be
changed or improved. You are going to conduct an assessment audit:
examining what are current practices and how that compares to best practice.
The first step of this project is to complete a chart that identifies all of
the reading & writing assessments given at your grade level in a typical
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institutions involved in running the EU. The first, being the European Parliament, It's elected by the peoples of the Member States.Second, The EU Council, which represents the governments of each Member State. Third, The Commission, which is the executive branch and body that has the right to initiate legislation. Fourth, The Court of Justice put together to ensure compliance with EU law. Last, The Court of Auditors, who maintain the responsibility for auditing the accounts.These institutions are supported by other bodies: the Economic and Social Committee and the Committee of the Regions (advisory bodies which help to ensure that the positions of the EU's various economic and social categories and
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duties of the Board will include: registering public accounting firms performing audits of public companies; establishing auditing, quality control, ethics, independence and other standards for registered public accounting firms; conducting periodic inspections of all registered public accounting firms, and conducting investigations and disciplinary proceedings and imposing appropriate sanctions upon registered public accounting firms and associated persons (McDonough, 2003). The PCAOB's purpose is "to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports" (PCAOB, 2006). Similar to the FASB, the PCAOB does
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, mandated the creation of the Public Accounting Oversight Board (PCAOB); affectionately called Peek-a-boo. PCAOB is empowered to regulate the public accounting profession, including audit practices of accounting firms, and regulate the auditing standards for audits of public companies. SOX provisions cover auditor independence, corporate responsibility, enhanced financial disclosures, analyst conflict of interest, commission resources and authority, corporate and criminal fraud accountability, white-collar crime penalty, corporate tax returns and corporate fraud accountability (Sarbanes-Oxley Act, 2002). Under Section 406 in Enhanced Financial Disclosures, the issue of code of ethics for senior
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performance of a business. This paper deals with the scope of accounting, the average wages of an accountant and the professional accounting bodies in different parts of the world.
The accounting jobs in the U.S and internationally keep increasing year over a year. Accountants and auditors have a positive trend in the U.S. “In 2017, there were 1.24 million accountants and auditors and 1.53 million bookkeeping, accounting and auditing clerks employed in the U.S. The number of accountants/auditors and their administrative staff was forecasted to rise to 3.44 million in 2022” (Nace). About half of the accountants in the U.S are licensed CPAs. According to the U.S Bureau of Labor Statistics, the job
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, Riordan will have to implement a new strategy so that the information is completed no more than 3 business days after the end of each month. The current audit is very costly and labor intensive and as a resolution, the company may want to consider external auditing each month as opposed to internal auditing and should be completed on a quarterly or bi-annually basis. In addition, the compliance with new government required reporting requirements at the consolidated level is difficult. This should be corrected by coordinating user/instruction training so that the reporting requirements will not so difficult for the employees and the end user(s).Proposed resolutionThere are some software packages
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. Several methods of analysis assist the reader of financial reports in highlighting the areas
that most likely represent fraudulent accounting methods.
Analytical procedures are used to detect and examine relationships of financial information that do not
appear reasonable. They are useful in identifying:
• Differences that are not expected
• The absence of differences that are expected
General Techniques for Financial Statement Analysis
120 How to Detect and Prevent Financial Statement Fraud
• Potential errors
• Potential fraud and illegal acts
• Other unusual or non-recurring transactions or events
The previous diagram, “Fraud Auditing Process,”7 depicts a series of steps that can be taken
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report declares that while they may be the responsibility of management, they have still been subject to the auditing procedures applied in the audit of the financial statements and certain additional procedures. In the opinion of the auditor, the combining and individual fund statements and budgetary comparison schedules have been fairly stated, in all material respects relating to the basic financial statements as a whole. However, the introductory and statistical sections have not been subjected to the auditing process and the auditor does not provide an opinion or assurance on either of them.
4. List the major items of discussion in the letter of transmittal.
It began with a profile of
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Arthur Andersen as its auditor, providing yet another area in which the oversight of Enron's Board broke down. It was well understood that Andersen provided not only internal auditing services to Enron, but consulting services as well. These two services were closely linked, and often were referred to as an integrated audit. The problems inherent to an integrated audit are of major concern, as the independence of the auditors is forfeited. The lack of independence occurs because Andersen might audit its own work, in which case "Andersen auditors might be reluctant to criticize Andersen consultants for the LJM or Raptor structures that Andersen had been paid millions of dollars to help design
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within the agency. Experienced internal auditors can determine if bidding procedures are followed, expenditure ceilings are observed, and purchase vouchers are issued for the exact objects (Williams, 1980, p. 528). Toward that end, federal and state prison systems should benefit from the advanced accounting and auditing standards put out by the American Institute of Certified Public Accountants. These standards devote valuable attention to the investigation of aspects of “fraud, waste, and abuse” (Anechiarico & Jacobs, 1996, p. 139). It should also be made clear that the internal auditors’ ability to audit expenditures by the correctional agencies is neither sufficient nor foolproof. Clever
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, Mattel proactively set a Codes of Conduct for its suppliers subjecting their working conditions to auditing and monitoring by an independent commission which created a stir amongst many multinationals about violation of labor rights by the local licensees (Unknown, 1997). This shows a firm as big and highly reputed as Mattel can set an example for others to follow by setting the rules of the game and standards for ethics.Organizational practices and the corporate culture contribute to the management of ethical behavior. S. Prakash Sethi, a professor at Baruch College, part of the City University of New York, having an international reputation as a critic of worker mistreatment, mentions about
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restructurings. Consultants also maintain extensive knowledge about recent developments in pay practices and different forms of compensation and benefits prevailing in "peer companies". Access to proprietary surveys that have more detailed information about industry pay practices than is publicly disclosed, makes the consultant's service for a firm even more valuable.From the point of view of the shareholders, lower base pay tied to more cash bonuses and equity based pay tied to firm performance would be more convincing of the company's efforts of trying to nurture long-term benefits of the firm.The IssueJust like in accounting, where the auditing firm should be independent of all the working of
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1999 state that safety should be manages by adequate
planning, accident and incident investigation, and health & safety auditing.
The Provision and Use of Work Equipment Regulations 1998 (PUWER) is in place to ensure that
work equipment doesn’t cause injury, is suitable for its purpose, is regularly maintained, and is
operated only by those who have adequate training.
The Lifting Operations and Lifting Equipment Regulations 1998 (LOLER) ensure that equipment is
appropriate and sufficient for the proposed use, visibly marked with safety information such as safe
lifting load, equipment used to lift people should be serviced every six months, and all lifting
operations should be planned
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regards the managing the quality in health and social care. All providers must have effective governance, including assurance and auditing systems or processes. These must assess, monitor and drive improvement in the quality and safety of the services provided, including the quality of the experience for people using the service. The systems and processes must also assess, monitor and mitigate any risks relating the health, safety and welfare of people using services and others. Providers must continually evaluate and seek to improve their governance and auditing practice.
In addition, providers must securely maintain accurate, complete and detailed records in respect of each person using the
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bookkeeping, eroding Andersen's good name. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not
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been taken during the auditing, that of an independent party seeking to assure whether or not the financial records of that particular entity have been compiled and produced to the standards that are generally accepted and if not why so and that it will have been noted.A major difference lies in a different usage of wording in both audits. The US audit for Caterpillar states that the financial reports have been presented 'fairly in all material respects, the financial position of caterpillar inc. and its subsidiaries at December 31, 2002, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity
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not necessarily tangible and it is used to plan and control auditing. Project and program management in government: example: project management can be used in joint commercial / government undertakings (Nicholas:2000)
Characteristics of project management (continued)
Decision making, accountability, outcomes and rewards are shared among members of the project team and supporting functional units; Although the project is temporary, the functional or subcontracting units from which it is formed are permanent; Projects can originate at different places inside or outside the organisation; Project management sets into motion numerous other support functions such as
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that risk scenarios are better met with the power of information. COBIT 5.0 is the exact solution the modern businesses are asking for.
COBIT is a framework for developing, implementing, monitoring and improving information technology (IT) governance and management practices.
The COBIT framework is published by the IT Governance Institute and the Information Systems Audit and Control Association (ISACA). The goal of the framework is to provide a common language for business executives to communicate with each other about goals, objectives and results. The original version, published in 1996, focused largely on auditing. The latest version, published in 2013, emphasizes the value that
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a fund dedicated toward a clean energy vehicle production. In 2008
the only vehicle to be designed by Fisker, The Karma had a starting price of a 100, 000 dollars
per car. Only 2,000 vehicles were ever produced and delivered by the company and all missed the
deadline set by the Department of Energy. Expensive and complicated repairs were necessary, as
the vehicles had software and components malfunctions very early on. Fisker quickly ran out of
capital after the Department of Energy pulled funding due to internal auditing on other unrelated
projects (Bennett, 2013). Actual cost versus the sales of the Karma are factors that contributed to
the failure of the Fisker business model
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women. All members of the group were Caucasian. All participants attended
public schools before matriculating to the University of Tennessee. All are currently enrolled at
the University of Tennessee and are either enrolled in or auditing Russian 311. The focus group
was conducted in the second-floor HSS study pod. The students in this focus group ranged from
sophomores to seniors in college. The group was 80% liberal, 100% Tennessean; all participants
study in the University of Tennessee School of Arts and Sciences. The sampling represents a
fairly homogenous group geographically, politically, racially, and educationally.
The focus-group session began with a few entry questions
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independent of the activities audited to ensure that the fact that internal auditors may be employees of the company does not hamper their independence and their ability to be objective. Internal audit should report at a level within the company that allows it to accomplish its responsibilities without undue interference, preferably to the CEO or the chairman.Since risk management includes a system of internal control, the internal auditing function should assist the board and management in identifying, evaluatingand assessing significant organisational risks, and provide assurance as to the effectiveness of related internal controls.Key questions:• Does my company have a strong
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strategic analysis tools which can be used to determine the key influences on JP Morgan Chase & Co.'s business environment.The following strategic analysis tools were used to determine the key influences on JP Morgan Chase & Co.'s business environment.S.W.O.T Analysis- SWOT analysis is a tool for auditing an organization and its environment. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors.SWOT Analysis- PRE-MERGER
JP Morgan Chase is one of the largest financial service firms in the United States.
Competes both globally and regionally.
Operates in over
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regulations have led to some innovations, regulatory approaches do not elicit the most creative solutions. Flexible incentive-based approaches will more effectively stimulate future innovations. Risk-based approaches, which prioritize concerns on the basis of environmental or health risks, are gaining acceptance in the industry as a means of defining environmentally significant emissions. These can also act as a basis for setting standards globally. Currently, companies handle differences in global standards and regulations by harmonizing and standardizing environmental practices across geographical, political, and cultural boundaries. Such steps may include instituting environmental auditing
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monitoring and auditing by participants,
supervisors and regulators.
Commercial banks, central banks, stock exchanges and major
technology providers, such as IBM and Samsung, are all exploring the
potential uses of distributed ledgers. Fintechs, such as Ripple, Ethereum,
Eris Industries10 and HyperLedger, are also developing new ways to
exchange data and assets enabled by the technology. It is only a matter
of time before distributed ledgers become a trusted alternative for
managing large volumes of transactions.
4. Embedding distributed
A distributed ledger is a network that records ownership through a shared registry
(see Figure 5).
Figure 5: Centralised and distributed
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premisesRetail PremisesFlattened FactoryPriceRentalPriceRentalPriceRentalPriceRental19968.9-1.4-3.2-14.73.3*-13.7-9.9199739.513.013.13.032.34.8-1.50.11998-28.2-16.3-36.9-13.3-27.6-10.0-22.0-10.91999-14.6-11.2-25.7-26.4-22.1-10.1-24.1-15.32000-10.4-1.9-10.1-1.5-6.41.3-8.8-4.62001-12.5-2.8-12.92.7-8.4-1.6-10.6-5.2* = Change less than 0.05%APPENDIX 9Composition of Hong Kong's Banking and Financial Sector:Licensed Banks: 155Restricted Licensed Banks, which cater for projects requiring large financial assistance: 51Deposit Taking Companies, which are directed at consumers: 69Hong Kong has around 1,300 accounting and auditing firms, 1,600 book-keeping firms, 1,200 legal companies and 2,900 business management
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highest ethical standards in their work. The sale and promotion of pharmaceutical products is highly regulated by governments and medical agencies. GSK is aware of the sensitivity and concerns regarding the marketing of medicines and they are absolutely committed to high ethical standards. They have developed marketing codes and policies and provide training to guide sales representatives, to ensure that they behave ethically and comply with the law. GSK have global auditing in place to fully investigate suspected breaches of the Group policies and take appropriate disciplinary action, including dismissal where appropriate.Valuing PeopleGSK employs over 100,000 people in 116 countries
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Set * + Update Where Current of cursor * o New Updatable Views of Joins + o User Defined Function o New + IBM DB2/6000 v2.0 + - + - + - o + + - + o + - + + - + - o + + + + - + + + + - + + + o Security * =Yes Oracle SYBASE Oracle7 SQL Server + =No v7.2 v10.02 Col. Select and Update Privileges * * New Database Authorization * * Password Expiration + * Encryption of PW Inside DB o * New Encryption of PW Over Network o * New non-Procedural Auditing o * New O/S Authorization * + and Authentication Roles with Hierarchy * + (SQL3 style) Roles, Selective Activation * + User Groups or Roles * o IBM DB2/6000 v2.0 * * + - + - + - + - * + o o Security, Multilevel * =Yes Oracle SYBASE Oracle7 SQL Server
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Ernest Hemingway’s Hills like White Elephants
The short story Hills like White Elephants by Ernest Hemingway is a story about a man and woman who are sitting at a bar at a small train station somewhere in Spain. They seem to be having a heated conversation about a mysterious “operation”. The author never explicitly says what the issue is between the man and woman, but it can be assumed it is about a huge and personal decision they have to make because of the literary devices the author uses. Throughout the story the author hints at what the mysterious operation really is. Hemingway uses symbolism, setting, and imagery to convey
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Prof. Tamara O’Callaghan
5 May 2017
Walter Freeman and the Invention of the Lobotomy
In Steely Library’s digital archives, one of the postcards from the Gilliam family collection is entitled Western Kentucky Asylum for the Insane, Hopkinsville, KY. The postcard dates back to 1915 and portrays a beautiful building, complete with red bricks and white columns. Many of the insane asylums around this time were built similarly, but even their picturesque exterior could not hide the horrors which occurred within. Insane asylums built in the early to mid 1900s were still getting on their feet, and many of them encountered problems with patient care early on
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When I was a child, my late father and I would spend every moment of the summer season on
the sparkling white sand of the beach near our home. We would dance, kicking up the shiny
surface so that the droplets glimmered like diamonds in the sunlight. We would lie on our backs
and stare at the sky, until the swirling clouds began to take on our imaginative shapes mingled
together by our fantastical minds. We would grip imaginary weapons and fight, thrusting swords
like the most violent of fantasy pirates. These unforgettable days went on and on, a never ending
cycle of blue skies, imprinted forever in my mind. My earliest memories are filled with images
of my father in these
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How much of a threat does the robotics revolution represent for human employment in New Zealand in the next 30 years?
In order to understand the threats that robotics may pose to human employment in the future, it is important to examine the ways in which robots and computerization are already influencing different employment industries today, and how they have changed our labor practices in the past. If this information is then compared with current trends and statistics in New Zealand’s employment market conclusions can be drawn about how robotics might influence New Zealand employment in the next thirty years.
Evolution in employment methods has been seen in the
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A review of “Indigenous remain ‘asset rich, dirt poor’ 25 years after Mabo”.
In the article “Indigenous remain ‘asset rich, dirt poor’ 25 years after Mabo”, Indigenous affairs editor, Fitzpatrick (2017) presents the socioeconomic situation of the Aboriginal people, using the views of the former prime minister’s advisor, Josephine Cashman. Miss Cashman pointed out that the promises made to the indigenous people, presented in the Mabo case, had not been fulfilled accordingly after the year 1992. Many indigenous people still have inadequate housing, poor health, restricted education and lower average incomes. About 25 years from the Wik decision, many Aboriginals were classified under the
749 words - 3 pages
Annie Shepherd-Barron, Luxmoore
Comparison Between the Portrayal of Tom Buchanan and Jay Gatsby in Chapters 1 to 6
Fitzgerald purposefully portrays Jay Gatsby and Tom Buchanan in contrasting ways to emphasise the variety of money within the American market, during the era in which the novel is set. A major difference between the two men is ‘new money’ and ‘old money’, where Gatsby represents ‘new money’, but Daisy and Tom represent ‘old money’. The contrast between the two comes down to where the money originated from; "Old money" families have fortunes dating from the 19th century or before, have built up powerful and influential social connections and tend to hide their wealth and
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Boston Pizza is a Canadian fast food restaurant, which began in Edmonton, Alberta, on August 12, 1964. The restaurant had begun operations on 17 different locations in western Canada by 1970. In 1968 a royal Canadian mounted police officer Jim treliving noticed the growing popularity of Boston pizza and he bought the rights to start a restaurant in British Colombia. He was the first franchisees of Boston pizza.
At present, Boston Pizza operates over 380 locations in Canada. The company’s business extends to the United States and Mexico.in 1984 Boston Pizza makes a big appearance on the world stage as the official pizza provider for Expo '86 in Vancouver, B.C. this expo helps the
830 words - 4 pages
Sioe Liang Ngeow ( Caden )
15 June 2017
Wisely Use Of Social Media
In the era of modernity, the application of technology is already inevitable, especially the use of social media. Social media such as Facebook, Twitter and YouTube have come into widespread use globally. As we all know, Mark Zuckerberg, as the chairman and chief executive officer of Facebook is ranked as one of the top ten wealthiest people in the world. The success of Mark Zuckerberg can directly show that the amount of people who use Facebook is numerous. As the use of social media has become increasingly popular, it brings both the good and the bad effects to our society. However, I believe that the