Character Comparison Term Paper Example | Topics and Well Written Essays - 750 words

Character Comparison - Term Paper Example George Gibbs is the child of the Gibb couple whose father is a specialist and who has one sister, Rebecca. He exceeds expectations in the field of sports explicitly ball and he fantasies about learning at the State Agricultural School. His arrangement changes when he began a relationship with Emily Webb and wedded her. Emily Webb is George’s neighbor and later his significant other. She is acceptable in school and furthermore a decent girl and sister of Wally. In the wake of wedding George, she passes on of labor. The lives that Emily and George lived represent typical lives without an excess of energy or significant occasions, in spite of the fact that for this situation this is the ideal way that the essayist can bring up the significance of acknowledging regular day to day existence. Corresponding to the fundamental focal point of the play, the stage supervisor is the carrier of the significant citations in the play which associates the crowd to the creator. More out of control utilizes techniques inside the play that can be viewed as one of a kind yet because of the way that very few creator utilizes the conversation of the have as impact of the play itself as what the stage supervisor and the entertainers going about as a feature of the crowd are doing, the individuals who are watching the play are obviously guided toward the central matter of the entire plot. Without the said strategy, the crowd can overlook what's really important of the play. Another technique Wilder utilized is images. All through the play there are various images that can be found. The time case speaks to the significance of history and the past to mankind. Another is the imagery of dull exercises in the town through the exercises of the milkman and the paper kid. Another focal point of the play is the excursion of George and Emily. Through the course of the plot they create and develop. There are significant citations introduced in the play that portrayed the development of the two characters and the various characters in the plot. The primary statement communicated â€Å"So†¦This is how we were: in our growing up and

Diabetes Education Plan Free Essays

Acquaintance According with Johnson and Raterink (2009), Type 2 Diabetes Mellitus (DM) is a significant worldwide interminable medical problem. However, it is discovered that the condition is to a great extent preventable the same number of the hazard factors for building up the illness, for example, abundance weight, less than stellar eating routine, latency, smoking and over the top liquor utilization, are modifiable practices (Australian Bureau of Statistics, 2011). A customer recently determined to have Type 2 DM might be unconscious that the ailment can be adequately self-guided with changes to eat less, way of life and if fundamental the consideration of oral hypoglycemic specialists (Australian Institute of Health and Welfare [AIHW], 2008). We will compose a custom paper test on Diabetes Education Plan or on the other hand any comparable theme just for you Request Now In this way, the point of the training plan is to help the customer to settle on instructed way of life decisions and changes that will improve wellbeing results and diminish the danger of diabetic entanglements. The instruction plan will create proof based customer training techniques that attention on diabetes the executives and the adjustment of undesirable way of life practices. As per Funnell, Anderson, Austin, and Gillespie (2007), creating fitting indvidualised instructive procedures that expansion customer information empowers the customer to make self-coordinated social changes that guide in compelling self-administration and improved wellbeing results. Foundation Diabetes care and self-administration instruction should be customized to the individual (Funnell et al. , 2007). The customer, in whom this training plan is custom-made for, is a multi year old male with a weight file of 32 who has been recently determined to have Type 2 DM. In planning the training plan it is likewise essential to evaluate and incorporate expanded assets of help for the customer (Goldie, 2008). Assets of help may incorporate client’s loved ones, usage of nearby network benefits and associated human services suppliers, for example, social specialists, dieticians and podiatrists (Hunt Grant, 2010). For the customer to settle on educated decisions they should be instructed on the sickness procedure and potential confusions. Diabetes is a disease that happens when the body in incapable to keep up ordinary degrees of glucose in the blood (McKenny Short, 2011). Type 2 DM is a dynamic sickness, described by hyperglycemia coming about because of imperfections in the discharge of insulin (AIHW, 2012). Incessant hyperglycemia influences capacity of cells and tissues and may bring about cardiovascular sickness, kidney ailment, vision misfortune and lower appendage removals because of neuropathy and fringe blood vessel illness difficulties (AIHW, 2008). Treatment of Type 2 DM is mind boggling with proof stressing the need and significance of a community human services group approach (Robertson, 2011). Introductory treatment for those recently analyzed includes dietary treatment and exercise to help in weight reduction (Zisser, Gong, Kelley, Seidman, Riddell, 2011). Be that as it may, as Type 2 DM is a constant dynamic condition, pharmacotherapy is typically required (Tsang, 2012). Oral hypogylcaemic operators are regularly the main pharmacological intercession to improve glycaemic control and these specialists incorporate Biguanides (Metformin), Sulphonylureas, Acarbose, Meglitinides, and Thiazolidinediones (Phillips Twigg, 2010; Sanchez, 2011). Tsang (2012) contends that Metformin is suggested as the primary line of treatment. What's more, because of the dynamic idea of the condition most customers will require insulin treatment to accomplish and keep up sufficient glycaemic control (Nyenwe, Jerkins, Umpierrez, Kitabchi, 2011). Recently analyzed customers require generous direction and instruction with respect to infection self-administration (Johnson Raterink, 2009). Self-administration gives the customer and family may have incorporate clinging constantly to a day by day system of checking glucose levels and the self guideline of diet, exercise and prescription (Long Gambling, 2011). Customers and their families additionally need to realize how to deal with the intricacies of diabetes including foot cleanliness and the administration of hypogylcaemic or hyperglycaemic scenes (Sanchez, 2011). Explicit focal point of training Through the distinguishing proof of self administration issues and potential subject matters deficiency, the attendant can tailor instruction plan that centers around the individual adapting needs of the customer and their family, coming about in commonly settled upon short and long haul objectives (Aranda, 2008). Thusly, customer and family training will concentrate on positive way of life changes to increment physical movement and improve dietary patterns (Bartol, 2012). The way of life alterations of smart dieting and expanded movement levels improve blood glucose control, help in weight the board, improve general wellbeing and may lessen the requirement for oral hypoglycemic operators (Sanchez, 2011; AIWH, 2012). What's more, instruction on oneself checking of blood glucose (SMBG) centers around self-administration procedures. Instruction should concentrate on the best way to play out the test with the utilization of a blood glucose meter, how to think about gear and how to deal with a high or low blood glucose perusing (Sanchez, 2011). SMBG is a significant segment of diabetes the board as it empowers the customer to learn and assess the impacts of diet and exercise on blood glucose levels which should help better adherence to treatment system (Nyenwe et al. , 2011). Customer information shortage according to oral hypogylcaemic meds and insulin treatment ought to likewise be tended to. Drug training ought to give data in regards to what every medicine is, measurement, conceivable symptoms and on the off chance that they interface with some other meds (Bullock Manias, 2011). Training that centers around prescriptions is significant as it can improve customers comprehension and eagerness to take it (Bartol, 2011). Ultimately, because of the expanded danger of foot ulceration and lower appendage removals, it is essential to give an instructive mediation that centers around foot cleanliness and care (Ogrin Sands, 2006). Diabetes instruction by walking care intends to forestall foot ulceration by concentrating on self administration methodologies to improve foot care practices (The National Health and Medical Research Council [NHMRC], 2009). Training Strategies Before instructive systems can be actualized you should initially recognize potential difficulties and any potential boundaries to learning your customer may have (Beagly, 2011). As per Beagly (2011) â€Å"barriers that restrain understanding instruction are age, proficiency, language, culture and physiological obstacles† (p. 31). Favored learning style, language, subjective capacity and proficiency level are resolved during the appraisal procedure (Funnell et al. , 2007). As the customer is a multi year old male, the standards of grown-up learning ought to be applied while picking a fitting instructive technique (Bullock Manias, 2011). The standards of grown-up learning feature that grown-ups carry beneficial involvement in them and gr own-ups for the most part incline toward self-coordinated, issue based instruction that is pertinent and relevant to their lives (Clapper, 2010). One-on-one conversation is one instructive technique found to effectsly affect way of life changes and expanding information for customers with diabetes (NHMRC, 2009). One-on-one conversations upgrade use of new data through the arrangement of significant and down to earth counsel, in this way mirroring the standards of grown-up learning (Bullock Manias, 2011). These conversations additionally empower criticism on movement and utilization of hypothesis into training (Kaufman, 2003). Conversations ought to likewise incorporate individual and gathering family training meetings. Mayberry and Osborn (2012) have discovered that when relatives are taught on diabetes the executives, enhancements in customers self-care practices, weight and glycaemic control were noted. Giving training through exhibit is another successful grown-up learning methodology and ought to be utilized for instructing the customer on SMBG and foot care. Exhibit is a successful methodology for my customer as per the hypothesis of self-adequacy, â€Å"observing others can fortify our convictions that we can perform comparable errands, in any event, when the assignment is unfamiliar† (Kaufman, 2003, p. 14). Besides, both conversation and exhibition are powerful methodologies for my customer as most moderately aged grown-ups still have the subjective capacity and capacity to learn new abilities (Crisp Taylor, 2009). Diabetes the board is multi-disciplinary and requires a collective human services approach (Hunt Grant, 2010). Thus, alluding the customer to a dietitian for audit is signi ficant instruction system to help in positive dietary alterations (Sanchez, 2011). This training system draws on the proof based practice rules for the nourishing administration of Type 2 DM (Dietitians Association of Australia [DAA], 2006). The rule features that the essential duty of the dietitian is to decide a nourishment plan as a team with the client’s needs and objectives (DAA, 2006). Alluding the customer to nearby network benefits that give free gathering exercise programs is additionally significant instruction procedure to be fused in the arrangement (Van Dijk, Tummers, Stehouwer, Hartgens, Van Loon, 2012). Kaufman (2003) contends that as per social taking in principle individuals gain from each other through perception, impersonation and demonstrating conduct. Visual material including freebees, data packs and site assets are additionally successful instructive systems for grown-up students as they help self-coordinated learning (Beagley, 2011). Self guided learning is a successful intercession to encourage conduct changes as it empowers the grown-up customer to be answerable for their learning, advances independence and can be shared and talked about with family and companion encouraging groups of people (Funnell et al. 2007). End/taking everything into account, type DM is a self-guided constant sickness that requires tho

Cambridge

Cambridge Cambridge. 1 City (1990 pop. 11,514), seat of Dorchester co., E Md., Eastern Shore, a port of entry on the Choptank River at its mouth on Chesapeake Bay; founded 1684, inc. as a city 1884. It is a fishing and yachting center. The city has shipyards, seafood and vegetable canneries, and electronic, clothing, and printing industries, and tourism is also important. Nearby Old Trinity Church (c.1675; restored 1960) is said to be the oldest church in the United States still in use. The Harriet Tubmanâ€"Underground Railroad national monument and state park and Blackwater National Wildlife Refuge are also nearby. 2 City (1990 pop. 95,802), seat of Middlesex co., E Mass., across the Charles River from Boston; settled 1630 as New Towne, inc. as a city 1846. A famous educational and research center, it is the seat of Harvard (founded 1636), Massachusetts Institute of Technology, Lesley College, and several theological seminaries. Its printing and publishing industry dates from about 1639, when Stephen Daye established the first printing press in America. Cambridge was a gathering place for American Revolutionary troops; there, on July 3, 1775, Washington took command. It was the first seat of the Massachusetts constitutional convention of 1780. Its numerous historic houses and sites include the Cooper-Frost-Austin house (c.1657); Harvard Yard, the old center of the university campus; and Mt. Auburn Cemetery, where Lowell, Longfellow, Mary Baker Eddy, and other notables are buried. The city's neighborhoods include fashionable Harvard Square; Kendall Square, a computing and biotechnology hub near MIT; and working-class East Cambridge. 3 City (1990 pop. 11,748), seat of Guernsey co., E central Ohio; settled 1798 by immigrants from the Isle of Guernsey, inc. 1837. It is the trade and manufacturing center for a dairy and livestock area. Lakes and parks surround the city. The large Salt Fork State Park is nearby. The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U.S. Political Geography

Task 2 Template of Cultural Diversity Essay - 2086 Words

Sample Report for EFP1 Task 2. This report is intentionally incomplete. It should be used as a model for organization and development. Please read the marginal comments for important tips. Do NOT copy these paragraphs into your own work. Diversity: Challenges and Opportunities at Kennedy International School Suzy Student Western Governors University A. Introduction Kennedy International School is a unique middle school, located in suburban Commented [CT1]: An introduction is not on the rubric. However, a brief introduction or abstract introduces your school or organization and provides context for the report. Virginia. The innovative curriculum is academically challenging and integrates citizenship and global†¦show more content†¦Commented [CT3]: Notice the use of headings throughout this report. They align with the rubric categories. Please use them to organize your report. They will help you to stay on topic and help the evaluator to see where you have addressed each requirement for the report. A1a. Demographics across the United States The population of the United States continues to change as reflected by the students at Kennedy International School. The number of languages spoken in the United States is also on the rise. In 1980, 23.1 million people spoke a language other than English at home. By 2010, that number grew to 59.5 million, which is an increase in of 158% (Ryan, 2013, p. 5). As the Commented [CT4]: Notice the in-text citation that shows the reader that I am paraphrasing information from a source in the report. A corresponding reference citation must also be included at the end of this report. Please organize this section into three paragraphs. You will explain how each diversity demographic you identified in part A1 is also occurring across the United States. Be sure to include an in-text citation in each paragraph to back up your claims. number of languages spoken in the U.S. increases, teachers will continue to see many multilingual students. Some are already fluent and literate inShow MoreRelatedEssay on Working in Business649 Words   |  3 PagesTask The purpose of the assessment is to produce a professional presentation on an aspect of professionalism in the workplace. In the tutorial in week 3 (tutorial 2) your tutor will issue a presentation topic to your team and spend some time discussing how you might approach it. The topics are: * Team Diversity Your team needs to research the topic and prepare a professional presentation to the board of directors of SOUND WAVE, an Australian ELECTRICAL EQUIPMENT RETAILER with 68 storesRead MoreExecutive Fellowship Program Applicant Assessment And Selection1263 Words   |  6 PagesOpenness, Conscientiousness, extraversion, agreeableness and neurotics †¢ Elements of Psychological Capital: Efficacy, Hope, Optimism, and resiliency †¢ Emotional Intelligence: self-awareness, other awareness, and emotional regulation. †¢ Diversity in work experience, cultural exposure and understanding †¢ Generational understanding †¢ Values that promote organizational cohesiveness †¢ A record of remarkable professional achievement early in one s career. †¢ Evidence of leadership skills and the potential forRead MoreWhat Does A Great Hris Do? Essay1243 Words   |  5 Pagesopportunities. That s why the agile approach was developed, and it s a good template for managing HR in an environment where change management is critical and cross-functional teams take on multiple business projects Foster Cultural and Job Flexibility Employees need to feel appreciated and engaged. Establishing a corporate environment that facilitates team and individual contributions is critical for successful fostering workplace diversity and managing mission-driven projects. Create a Supportive EnvironmentRead MoreThe Code Of Practice That Promote Equality And Valuing Of Diversity Area à ¢Ã‚‚Å ¹1444 Words   |  6 Pageshe current legislation and codes of practice that promote equality and valuing of diversity areà ¢Ã¢â€š ¬Ã‚ ¦ The Equality Act 2010 This act bought together a range of anti-discrimination acts to protect people, children and young people against discrimination for having a disability, the colour of their skin or their gender. 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Assessment description Across three assessment tasks you will support the recruitmentRead MoreThe Company s Attrition Rate Essay1660 Words   |  7 Pagesretention and HRIS systems †¢ Knowledge in employment law Skills/Abilities: †¢ Computer applications proficiency; HRIS systems. †¢ Organizational time management and prioritizing skills †¢ Ability to work in a fast paced environment †¢ Ability to multi-task with several interruptions †¢ Excellent communication (oral or written skills) Other departments that will require identifying KSA’s by the HR department are: †¢ Finance and Accounting Department †¢ Manufacturing Department †¢ Plant and Floor ManagersRead MoreProposed Plan And Scheduled Implementations Of Housing Development Board ( Hdb )1704 Words   |  7 PagesSingapore understands â€Å"change is inevitable† (Calland Keith, 2015). This acknowledgment has spearheaded strategies towards positive transformation. 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Drinking Water and Irrigation Water Shortages in the...

One would think there are enough conflicts to be had in the Middle East. The area is simply a breeding ground for turmoil, and has been for centuries. Of the many conflicts that revolve around the areas history, politics, religion, territory or ethnicity, one more can be added to the group: water. These societies all need water, but not all have the same resources to get to that water. What is the hotbed of vice in this situation is only a few of the countries in the Middle East have total control over their own water, leaving most of the others to depend on the graces of those few countries to manage their water magnanimously enough to supply them with what they need. With Turkey and Israel in control of much of the Middle†¦show more content†¦If a river is located in multiple countries, often the country downstream will find itself at odds with the country that is located upstream. According to the Water: fuel for conflict in the Middle East article in the Washington Repor t on Middle East Affairs in July, 2003, it said that generally, the country downstream was better able to utilize the rivers water for agriculture and industry, but saying that, today, newer technologies and techniques give upstream countries more options and are disrupting ancient patterns of water usage, threatening relationships built on these patterns (Washington). The lifeline of Iraq has always been the Tigris and Euphrates rivers, but most of the water from these rivers originates in another country. Eighty-eight percent of the water from the Euphrates River originates in Turkey, with the remainder from two rivers that enter in Syria (Francona). One expert has gone as far to say that 98% of the Euphrates starts in Turkey (Kaya). That leaves virtually nothing added to the river from water in Iraq, meaning that Iraqs supply of water from the Euphrates is totally dependant on the nature of control that Turkey and Syria have over the river. The Tigris largely originates in Turkey as well, supplying as much as 51% of the annual water volume, while Iraq has its only claim toShow MoreRelated Water Shortage in the Middle East Essay1272 Words   |  6 PagesWater is the main source of life on the Earth. It is vital for normal existence and functioning of organisms. Earth is sometimes called â€Å"water planet.† But, in fact, the number o f freshwater is limited. â€Å"Only about 2 percent of the planets water is fresh.† (How much water is there on Earth?) This water is not enough even to meet daily needs of mankind. 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The name. In addition, water is life because it is the major part of the fluids of all living things. www.ecomena.org Water scarcity is the lack of sufficient available water recourses to meet the demands of water usage within a region. Although the scarcity water is not a problemRead MoreIntroduction: Have You Ever Wondered What Is The One Thing1163 Words   |  5 Pageseight children will die due to a lack of clean water. I. Water facts: A. Statistics: There are 7 billion people in the world. 1 billion do not have access to clean drinking water. 2.5 billion lack access to improved sanitation. 3.5 million, mostly children,  die  annually from  water-related  diseases, making water the leading cause of diseases and one of the leading causes of death in the world. B. What is clean water needed for? Domestic use: drinking, washing, cleaning, cooking. Ecosystems: domesticRead MoreWater Scarcity in India1406 Words   |  6 PagesWater is an essential resource to sustain life. From 50 - 90 percent of the weight of living organisms is water. Water is the major constituent of living matter. Water, essential for growth of all crops, is the natural resource in shortest supply. More than 20 countries lack sufficient water to grow enough food for their people. The situation is getting worse as needs for water rise along with population growth, urbanization and increases in household and industrial uses. According to a UN reportRead MoreProviding the World with Drinking Water in the 21st Century Essay1058 Words   |  5 Pagesdiarrhea-related diseases developed from unsafe drinking water. Approximately one billion people do not have access to clean drinking water; one billion people about equates to one out of every six individuals. The deaths resulting from unsafe drinking water are greater than the number of deaths caused by war. We all must work together to find new sources of freshwater so that everyone in the world will have adequate supplies of safe drinking water. This essay will outline current and futureRead MoreThe Feasibility of Different Techniques for Providing Fresh Water to Arid Regions in the World1348 Words   |  6 Pagesdifferent techniques for providing fresh water to arid regions in the world 1.0 Introduction Water is the most valuable and indispensable resource for all forms of life. People need it for every activity: domestic use, agriculture and industry. Access to fresh water is regarded as a universal human right (United Nations Committee in Economics, Social and Cultural Rights, 2003). Drought has become an increasingly important problem in many parts of the world. Water scarcity is most common in arid andRead MoreDesalination1479 Words   |  6 Pagesthat it can be used safely as drinking water both for human and animal consumption. This water can also be used for irrigation or in industries. The need for desalination? Desalination is needed where there is a shortage of natural drinking water due to a lack of water that comes about through rainfall. This is especially so in the Middle East which lies in one of the driest regions of the world. These places with low or no rainfall need to rely on other forms of water provision. It is for thisRead MoreWater Scarcity in History1668 Words   |  7 PagesNatural ecosystems require water for the survival of the plants and animals that live within them. These ecosystems help to regulate water quality and quantity of water. Wetlands hold water in periods of high rainfall, slowly releasing it during dryer periods, and purify it of heavy metals and other contaminants. Forests recharge our groundwater, which can be used elsewhere for drinking or irrigation. (Bergkamp 1) Natural ecosystems can help to prevent floods, provide shelter and millions of peopleRead MoreA Brief Note On The Global Water Crisis2165 Words   |  9 PagesThe Global Water Crisis Water is the most important substance in the universe. Water resources support agriculture, industry, electric power, recreation, navigation, and fisheries. People need it to live and grow food. The availability of water resources and the quality of the water are vital to life and to the world’s economy. Water makes up about 71% of the earth’s surface, but over 97% of all the earth’s water is contained within the oceans as salt water, â€Å"only 2.5% of total water supply is fresh

Audit Delay Free Essays

string(263) " audit committee play an important role in effectively monitoring the timeliness of audit report\? This study contributes to the corporate governance and audit literature by examining association of corporate governance; audit committee and the audit report lag\." Pg1Pg1 International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) EuroJournals, Inc. 2011 http://www. eurojournals. We will write a custom essay sample on Audit Delay or any similar topic only for you Order Now com Audit Report Lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies Ummi Junaidda Binti Hashim Universiti Sultan Zainal Abidin E-mail: junaidda@udm. edu. my Tel: 609-6653760; Fax: 609-6669220 Rashidah Binti Abdul Rahman Accounting Research Institute, Universiti Teknologi Mara Shah Alam E-mail: shidah@salam. uitm. edu. my Tel: 603 55444745; Fax: 603 55444921 Abstract The purpose of this study is to examine the link between audit committee characteristics and audit report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 to 2009. The characteristics of audit committee examined are audit committee independence, audit committee diligence and audit committee expertise. In this study, audit report lag refers to the number of days from the company’? s year end (financial year) to the date of auditor’? s report. The results of this study show that audit report lag for the listed companies in Malaysia ranges from 36 days to 184 days for the three year period. The results of this study also show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. This study however could not provide any evidence on the link between audit committee diligence on audit report lag. Overall, the findings in this study provide some evidence supporting the resource based theory, whereby characteristics of the audit committee as the resources and capabilities could improve companies’? performance as well as corporate reporting. Keywords: Audit Committee, Audit Report Lag 1. Introduction Financial reporting in general will provide useful information and assist users in decision making as capacity of capital providers in companies. Particularly users rely on the audited financial reports in their assessment and evaluation of companies’? performance. The audited financial reports will increase its reliability and users will feel affirm on the reports verified by the auditors and would be able to make decision wisely (FASB, Concepts Statement 2). Timeliness itself will enhance the usefulness of the information. There are many ways to define timeliness. Commonly known that timeliness is the reporting delay from the company’? s accounting year end to the date of the audit report completed (Chambers and Penman, 1984). Audit report lag would lead the shareholders and potential shareholders to postpone their transaction on shares (Ng and Tai, 1994). This in turn, would provide negative effect to the company. 50 Pg2Pg2 Bursa Malaysia1 has demanded for timely financial reporting through the provision of Chapter 2 and Chapter 9 of the Listing Requirements (2009), Bursa Malaysia Securities Berhad. Bursa Malaysia listing requirement under chapter 9. 23 (a) provides that a public listed companies must submit its annual report to Bursa Malaysia within six months after the company’? s year end. To prevent companies from late submission of their audited financial reports, Bursa Malaysia in consultation with Securities Commission has imposed penalty to public listed companies for failure to disclose the material facts such as the annual report within the time frame. However, despite the penalty being imposed, there are companies that could not meet the submission deadline. This current scenario as reported in Bursa Malaysia website 2010 (www. bursamalaysia. com). Many professional and regulatory bodies have taken various actions to identify the factors that hinder companies in delaying the submission of financial reports. Bursa Malaysia highlighted that corporate governance mechanisms which is audit committee would play a significant role in the company to ensure that the objective of Bursa Malaysia on timely reporting can be achieved. The amended Bursa Malaysia Listing requirement in 2009 provides that the members of audit committee must not be less than 3 persons. All members of the audit committee must be non-executive directors, with a majority of them being independent directors and at least one member is a member of the Malaysia Institute of Accountants (MIA). If the member of the audit committee is not a member of MIA, the member must have at least three years of working experience. Malaysian Government has recommended Malaysian Code on Corporate Governance (MCCG, 2000) which was later revised in 2007. The revised code recommends that member of audit committee to comprise of fully non-executive directors, be able to read, analyse and interpret financial statements. This is to ensure that they would be able to effectively discharge their functions. Since audit committee has a close working relationship with external auditors, the audit committee would able to assist the level of audit coverage and assurance. This could be done by employing knowledgeable members in the audit committee (Abbott et al. 2003), thus, would improve timeliness and reduce audit report lag. Past studies that have examined the determinants of audit report lag among companies focused only on company’? specific variables such as company size, (Al-Ajmi, 2008), profitability (Ahmad and Kamarudin, 2003), year end (Ahmed, 2003); leverage (Owusu-Ansah and Leventis, 2006), industry type (Jaggi and Tsui, 1999), audit opinion (Ng and Tai, 1994), and type of auditor (Afify, 2009). However, these studies did not examine corporate governance mechanisms in relation to audit report lag. Afify (2009) and Tauringana (2008) examined the impact of corporate governance mechanisms on au dit report lag. Both studies were conducted in a non-Malaysian setting. Within the Malaysian context, studies that have examined the issue of timeliness using firm’? s specific variable include those by Ahmad and Kamarudin (2003) and Che-Ahmad and Abidin (2008). These two studies did not examine the issue of timeliness in relation to corporate governance mechanism. The current study extends the corporate governance literature by examining the issue of timeliness of annual reports in the Malaysian market by incorporating corporate governance, firm’? s specific variables in relation to audit report lag. The aim of the current study is to examine whether the existence of audit committee could assist in reducing audit report lag. Such examination is important since the audit literature has identified the role of audit committee in reviewing the financial statement. This study aims to answer the following research question: â€Å"? Could audit committee play an important role in effectively monitoring the timeliness of audit report? This study contributes to the corporate governance and audit literature by examining association of corporate governance; audit committee and the audit report lag. You read "Audit Delay" in category "Papers" The findings of the study would have policy implications for MCCG. It provides supporting evidence on whether the development of corporate governance could significantly increase the timeliness of annual reports among companies in Malaysia. This study could assist Malaysian Institute of Corporate Governance 1 Bursa Malaysia was previously known as Kuala Lumpur Stock Exchange. 51 Pg3Pg3 (MICG) to provide best practice in order to enhance corporate governance mechanisms. The findings could also assist external auditors in evaluating the effectiveness of the audit committee in their audit planning. Such assistance would assist the external auditors in identifying the best time to be allocated for their audit engagements in terms of effort such as whether to reduce or increase effort and the amount of fees to be charged. The remainder of the paper is organized as follows. First, it discusses on literature review and hypotheses development. Next, it describes on research design to conduct the study. It further provides the results of the analysis and discussion. The final part concludes and provides suggestions for future research. 2. Literature Review and Hypotheses Development Within the corporate governance mechanisms, audit committee plays an important role in the monitoring process as well as its reporting role in companies. These members would reduce auditors’? task complexity and increase timeliness. Therefore, arguably, audit committee would be able to reduce audit report lag. This is because the appointment of audit committee are in line with the agency theory (Jensen and Meckling 1976) where agents act on behalf of principles in ensuring the company is performing well and provides quality annual reporting. The following sections develop three hypotheses to meet the objectives of the study which are related to the characteristics of audit committee. 2. 1. Audit Committee Independence According to the agency theory, the independent members in audit committee could help the principals to monitor the agents’? activities and reduce benefits from withholding information. This is because audit committee with more independent directors is considered as being a more reliable group other than board of directors in monitoring the company. The effective role provides by audit committee would be appropriate to represent the rights and privileges for all stakeholders. An independent audit committee enhances the effectiveness of monitoring function since it serves as a reinforcing agent to the independence of internal and external auditors in a company. Menon and Williams (1994) posits that an audit committee must comprise entirely of independent directors in order to be more effective. Klein (2002) shows that independent audit committees reduce the likelihood of earnings management, thus improving transparency. Carcello et al. (2000) found that audit committee independence have positive significant relationship with audit fees. This provides evidence that independence of the audit committee would lead to higher quality of financial report. Further, Ismail et al. (2008) found that the independence of audit committee would not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements. In contrast, Ali Shah et al. 2009) found that companies in Pakistan are having good corporate governance through having independence of audit committee. Bursa Malaysia Listing requirements (2009) and MCCG (2007) have highlighted that the audit committee might institute stronger internal control and good monitoring of financial reporting process in a company. The strong internal control managed by audit committee would lead to auditors reducing their work on the company’? s accounts because of their reliance on the internal control of the company. This would subsequently lead to the decrease in audit delay. Therefore, the first hypothesis is developed. H1: There is negative relationship between the audit committee independence and audit report lag. 52 Pg4Pg4 2. 2. Audit Committee Diligence Ismail et al. (2008), measure audit committee diligence based on actual number of audit committee meetings held in a year. Audit committee meetings are considered as an important tool in ensuring audit committee members are fulfilling their responsibilities towards the company. Audit committee must carry out activities effectively through increased frequency of meetings in order to maintain its control functions (Bedard et al. 2004). Abbott et al. 2000) in their examination found that audit committee that meets at least twice annually is subjected to less exposure of sanction by the authorities. This is because regular meetings conducted would indicate that the audit committee discharges their duties in a well manner as an agent in the company. They also noted that audit committee that is wholly indep endent is also active by way of having meetings. Dechow et al. (1996) argue that audit committee is an integral part of a company that emphasises high level monitoring. Moreover, the monitoring function would be more effective in terms of financial reporting. American Bar Association posits that an audit committee which holds less than 2 meetings annually is considered not committed to their duties. This indicates that the audit committee is unable to contribute to the internal control in that situation. Auditors who really monitor the internal control function of the company would reduce their works. However, Ismail et al. (2008) found that frequency of audit committee meeting could not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements. Razman and Iskandar (2004) found Malaysian companies that have good reporting meet more frequent than poor reporting companies. This is because, during the meeting, they can monitor the management activities. Of consequence, this will lead to the decrease time taken on auditing by the auditors and reduce the reporting lag. Therefore, following hypothesis is developed. H2: There is negative relationship between audit committee diligence and audit report lag. 2. 3. Audit Committee Expertise Audit committee expertise is important in order to deal effectively with external auditors. This is because audit committee typically acts as the mediator between the management and the auditors. DeZoort et al. (2003) note that audit committee members with experience in financial reporting and auditing especially those who are CPAs would understand auditors’? tasks and responsibilities. They would become more supportive of the auditors compared to audit committee members who do not have similar experience. Audit committee members who are experts are more ‘? friendly’? with the auditors, comprehensible, logical and coherent when they are discussing with the auditors regarding the financial reporting of the company. Audit committee with more expertise would be more concerned about the financial reporting quality of the company. DeZoort (1998) contends that an audit committee with more internal control experience makes decisions or judgments similar to auditors compared to those audit committee members who are without experience. This reflects that experience in the accounting, internal control or auditing is fundamental to enable the audit committee to understand and cater on the problematic issue on the financial reporting system of the company. They would also realise the benefits of producing financial statement on time at the market. It is also identified that audit committee with financial expertise are going to facilitate each other. As discussed in resource based theory, the resources and capabilities that audit committee posses with financial expertise may assist in improving the firm performance. Listed companies in Malaysia that have financial literate members of audit committee would have ability to end up with good financial report (Razman and Iskandar, 2004). This is because audit committee who has knowledge in accounting and auditing is able to demonstrate their ability in monitoring of internal control and reporting. Strong internal control also would lead the auditors in 53 Pg5Pg5 reducing their work because of their reliance on the credibility of the internal control. Therefore, the following hypothesis is developed: H3: There is negative relationship between the audit committee expertise and the audit report lag. 3. Research Design Sample covered in this study are among 288 companies listed at Bursa Malaysia for three years from 2007 to 2009. The samples are chosen randomly from 806 of the population. Table 1: Total number of companies and sample based on industry IndustryPopulationSample of companiesPercent Construction49197 Consumer1395318 Hotel521 Industrial2658830 Infrastructure731 Property883111 Plantation43166 Technology29124 Trading services1816422 TOTAL806288100 The companies listed at Bursa Malaysia are selected for this study because they are governed by the rules and regulations imposed by MCCG and Bursa Malaysia Listing Requirements. The companies selected include consumer, industrial products, trading and services, construction, infrastructure, hotel, property, technology and plantation. Table 1 provides the number of companies selected from each of the sector. There are seven operational variables which comprise of one dependent variable, three independent variables and three control variables as describe in Table 2. Table 2: Variables Measurements VariablesDefinition Dependent ARLAudit report lag Independent ACINDAC independence ACMEETAC meeting (ACdiligence) ACEXPAC expertise (AC experience) Control SIZECompany size AUDIT TYPEType of audit firm PROFProfitability Measurement Represents the number of days elapsing between the end of the fiscal year of the company to the completion of the audit for the current year for each individual firm (the audit report date) Percentage of non-executive directors to the total of audit committee members Number of audit committee meeting No of audit committee member with background experience in financial reporting (such as MIA,MICPA) to the total of audit committee members. Natural log of year end total assets Dummy variable, ‘? 1’? if auditor is one of the former Big-4 audit firms, ‘? 0’? otherwise PROF = Return on asset, measured by net income divided with total assets 54 Pg6Pg6 4. Results 4. 1. Descriptive Statistic Table 3: Descriptive Statistics for Audit Report Lag (N= 288) YearNMinimumMaximumMeanMedian 2007ARL28840. 00184. 00103. 14110. 50 008ARL28840. 00146. 00103. 42111. 00 2009ARL28836. 00136. 00102. 46110. 00 2007- 2009ARL86436. 00184. 00103. 00111. 00 Notes: ARL = number of days between the end of the fiscal year to the date of completion of audit As shown in Table 3, the mean score of audit report lag for the pooled sample is 103 days with a maximum and minimum days o f 184 and 36 respectively. This indicates that on average, the companies took 103 days to complete their audit report. Using the pooled sample from period from period 2007 to 2009, the results indicate that the companies did comply with Bursa Malaysia listing requirements and he Companies act where they submit their report within six months except for one company which took 184 days to submit the report. It shows that companies are improving over the years on the number of days taken to complete the annual reports. The results of this study are somewhat similar to Afify (2009) that found the maximum and mean score number of days to complete the annual report was 115 days and 67 days respectively. The results indicate that the number of days that the companies took to complete the audit report has reduced from 2007-2009 by 48 days. Results on previous study show relative difference with the current study. Che-Ahmad and Abidin (2008) found that 442 days while Ahmad and Kamarudin (2003) reveal 273 days on the maximum of days to complete the annual report. Table 4: Number of companies and audit report lag for 2007 – 2009 Audit report lagNo. ofNo. ofNo. of ARL (within)companiescompaniescompanies Year / percentage2007Percent2008Percent2009Percent 1 month (30 days)00. 0000. 0000. 00 2 months (60days)227. 64206. 94258. 68 3 months (90days)4214. 584114. 244114. 24 4 months (120days)19868. 7521173. 2620872. 22 5 months (150days)258. 68165. 56144. 86 6 months (180days)00. 0000. 0000. 00 More than 180days10. 3500. 0000. 00 Total288100288100288100 Table 4 shows that for the three year period, no company has completed and submitted their annual report within a month. The results also show that for the three year period, 41 to 42 companies have completed and submitted their annual report within 3 months. None of the companies have submitted their audit reports exceeding 6 months except for one company which managed to submit their audited report only after 184 days in year 2007. The results in Table 4 shows that most companies reports way ahead the date stipulated by Chapter 9 (9. 3a) of Bursa Malaysia Listing Requirement that the annual report shall be issued and submitted within a period not exceeding 6 months from the financial year end of the company. Such results indicated that the companies are concerned and realised that audited reports are useful for users’? 55 Pg7Pg7 decision-making. The results support the notion that excessive delay in publishing finan cial statements would increase uncertainty in relation to investment decisions(Ashton et al. 1987; Ahmad and Kamarudin, 2003). Table 5: Descriptive statistic for Audit Committee Characteristics and Control Variables Independent VariableNMinimumMaximumMeanMedianStd. Deviation ACIND8640. 601. 000. 931. 000. 18 ACDIL8641. 0012. 004. 845. 001. 67 ACEXP8640. 001. 000. 400. 330. 19 Control variable SIZE TOTASSET (RM BILLION)8649 -336. 640. 790. 242. 86 TYPEAUD864010. 580. 000. 49 PROFITABILITY864-1. 8811. 0590. 030. 030. 40 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting TOTASSET= total assets that the companies have at the end of the financial year. TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise PROFITABILITY= net income divided with total assets Table 5 presents the characteristics of the audit committee among the listed companies. The results show that audit committee independence (ACIND) has a mean score 93 percent. The results also show that the listed companies minimum score of 60 percent of their audit committee member being represented by independent directors. The results indicate that the companies comply with the Bursa Malaysia listing requirement (2009) which requires a company to have majority of the audit committee members being ndependent directors. Although the requirement of Bursa Malaysia on the number of independent directors in a board of directors is different from MCCG’? s (2007) requirement, the requirement of Bursa Malaysia listing requirement prevails MCCG’? s requirements2. Table 5 also presents the results on the number of meetings held by the audit comm ittee. The results show that almost all audit committee in the listed companies discharge their duties appropriately in which on average 5 meetings were being held. The highest number of meeting held by the audit committee during the three year period was 12 times. MCCG (2007) provides that companies should have their audit committee meeting at least 4 times a year. Table 5 also shows the mean score of audit committee expertise (ACEXP) as 0. 4 (40 percent). Such results indicate that most audit committee in the listed companies have audit committee members with experience in financial reporting. Only 24 of the companies (2. 78 percent) formed their audit committee with members not having accounting qualification. The later results did not comply with requirements of Bursa Malaysia listing requirements and MCCG that states at least one member of the audit committee must fulfill the financial expertise requisite. In fact, two companies for the three year period have yet to comply with the requirement to have one of the audit committee members’? with financial expertise. 4. 2. Correlation Matrix Analysis Table 6 shows a non-significant value (0. 333) which is more than 0. 05, indicating data normality. Based on Kolmogorov-Smirnov and Shapiro Wilk tests, this study concludes that audit report lag is normally distributed. MCCG (2007) provides that, all members of the audit committee should be non-executive directors. 56 Pg8Pg8 Table 6: Normality Test for Audit Report Lag Kolmogorov-SmirnovaShapiro-Wilk StatisticdfSig. StatisticdfSig. NARL0. 0348640. 0210. 9988640. 333 a. Lilliefors Significance Correction Table 7 shows no correlation problem among the variables since the value is less than 0. 5. The variance inflation factor (VIF) indicates all variables have a value below two which is within the acceptable range of 10. Table 7: Correlation Matrix Table ARLACDILACINDACEXPLog_AssetTYPEAUDROA ARL1 ACDIL0. 096**1 ACIND-0. 68*0. 0301 ACEXP-0. 0190. 0220. 0131 LOG_ASSET-0. 170**0. 093**0. 078*-0. 0031 TYPE AUD-0. 170**-0. 088**0. 010-0. 0210. 195**1 ROA-0. 076*0. 0330. 029-0. 032-0. 0210. 0061 **Correlation is significant at the 0. 01 level (2-tailed). * Correlation is significant at the 0. 05 level (2-tailed) Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPEAUD= ‘? 1’? f audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets 4. 3. Fixed Panel Regression This section presents the results of the fixed panel regression using Eviews. The panel data analysis is an increasingly popular form of longitudinal data analysis among social and behavioral science researchers (Hsiao, 2003). A panel is a cross-section or group of people who are surveyed periodically over a given time period. In this study, the group is the listed companies selected and the time is the duration of the data collected, which is the three year period of 2007 until 2009. Since the data is bound to be heterogeneity, the panel data technique could take such heterogeneity explicitly into account by allowing individual specific variables (Gujarati, 2003). Normal regression does not adjust firm’? s specific effect which would lead to variables being omitted and mis-specified the model (Fraser et al. 2005). Fixed effect model could overcome such problem by adjusting the effects through firm’? s specific intercept by capturing immeasurable firm’? s specific characteristics (Fraser et al. 2005). Panel data provides more informative of data, variability and efficiency. Under the panel data, the model is generated as follows: ARL = 1ACINDP + 2ACMEET + 3ACEXP + 4SIZE+ 5AUDTYPE + 6PROF + it Table 8: Fixed Panel Regression Result VariableCoefficientProb. ACIND-0. 0217060. 001* ACDIL-0. 0098350. 899 ACEXP-0. 0400840. 001* LOG_ASSET-0. 1297820. 012* ROA-0. 0021460. 264 TYPEAUD0. 0025350. 294 C5. 7867340. 000 N864 57 Pg9Pg9 Table 8: Fixed Panel Regression Result – continued Adjusted R-squared0. 802562 F-statistic12. 811 Prob(F-statistic)0. 000 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL=number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets Adjusted R2= adjusted R2 coefficient determination F stat= indicate how much variation is explained by the regression equation. *significant at 1%. Table 8 shows that the audit committee independence (ACINDP) and audit committee expertise (ACEXP) are significant at 1% level. Thus, accepting hypotheses one and three respectively. On the other hand, the results show that there is no relationship between audit committee diligence and audit report lag. Therefore, hypothesis two is rejected. The results indicate that audit committee independence and audit committee expertise may reduce on audit report lag but audit committee diligence could not influence audit report lag. Carcello et al. (2000) found that audit committee independence and audit committee expertise have significant relationship with audit fee while audit committee diligence did not provide any relationship on audit fees. The results in this study shows significant relationship between audit independence and audit report lag which is similar to Klein (2002) that found that more independent audit committee members would effectively influence financial reporting quality. The results of this study support the view that audit committee with a simple majority of independent audit committee members are more likely to fulfill its duties effectively compared to an audit committee members that have no independent audit committee members. This is consistent with agency theory where independent members in an audit committee could assist principals to monitor the agents’? activities and reduce benefits from withholding information. They would have had provided more effective roles in monitoring the companies. Further, the number of financial experts on audit committee will reduce incident of fraud (Farber, 2005). A member with financial expertise demonstrate a high level of financial reporting knowledge and thus expected to lead the committee, identify and ask knowledgeable questions that challenge management and external auditor (He et al. 009). In practice, it is a general belief that more meeting and discussion of the committee would improve the performance of the company. However, similar to the study done by Uzun et al. (2004), the results in this study show that the number of audit committee meeting held is not significantly associated with audit report lag. More frequent meeting that the company has does n ot necessarily provide better achievement to the companies. Thus, the company needs to ensure audit committee member raised and resolved issues with management during the meeting, and as a result improve the quality of reporting. . Conclusion The results of this study show that audit committee characteristics: audit committee independence and audit committee expertise contribute as important factors that affect audit report lag of the companies. Such results correspond to the resource based theory where those characteristics of audit committee as the resources and capabilities that may improve companies’? performance as well as on the corporate 58 Pg10Pg10 reporting. These two characteristics represent the Bursa Malaysia listing requirement that require audit committee compose of not fewer than 3 members with majority of them being independent directors and requires at least one member of the audit committee to have financial expertise requisite. Audit committees with those characteristics could assist the companies to be timely in their annual reporting. Finally, this study could not find significant link between audit committee meeting to audit report lag. This study suggests that audit committee could prioritise important things that need to be resolved during the meeting in order to improve the performance of the company as well as in assuring audit report lag. This study is not without limitations. 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Corporate governance, dual language reporting and the timeliness of annual reports on the Nairobi Stock Exchange†?. Research in Accounting in Emerging Economies, 8, 13-37. [42] Uzun, H. , S. H. Szewczyk and R. Varma. , 2004. â€Å"? Board composition and corporate fraud†?. Financial Analysts Journal, May/June, 33-43. 61 How to cite Audit Delay, Papers

Macbeth Essays (2160 words) - Characters In Macbeth,

Macbeth In Shakespeare's Macbeth, one of the reoccurring themes throughout the play was Fair is foul and foul is fair. This is used to explain that people and events may seem either good or bad, but after some inspection, turn out to be the opposite. In my opinion, Nothing is but what is not, is similar to Fair is foul and foul is fair, because it is declaring how things are, in fact, what people believe they are contrary to. First, throughout the play, many people end up being the opposite of how their peers actually perceive them. In the play's opening act, the Thane of Cawdor is discovered as being a leader of the rebel forces after Duncan had previously believed in his loyalty. In act one, the same can also be said for Macbeth. As soon as the witches tell Macbeth of his new title and then foretell that he will be king, he too begins to turn his once loyal thoughts against the beloved king. In addition to Macbeth, his wife is also a good example. She is busily making her castle ready for Duncan's visit. When he arrives, he gives her gifts and thanks her for being his host, when she was actually planning his murder. It is a popular reoccurrence in a number of the Shakespearean plays for people to appear to be one thing, but on the inside, to be completely different. Not only does this theme apply to people, but it also applies to different events during the play as well. There are comments made to how the day is Foul and fair. This simply relates someone's emotions to the weather. They could be personally having a terrible day, but the weather outside is simply gorgeous. The same was said for Macbeth's castle when Duncan and his followers arrived for their visit. Duncan himself commented on how nice the castle appeared. Little did he know that it would be the shelter for his demise. Next, and possibly the greatest example of Nothing is but what is not, is Macbeth's will to become the king. He so badly wants to become the king that he finally takes a man's life for it, eternally condemning him in the eyes of God. What Macbeth was not aware of, was that even though he was the most important man in Scotland, the evil he had caused in Scotland was so great that it would cause the holy position to be looked at as a curse. Just as people can be foul and fair, so too can be nonliving things. One of the reasons that Macbeth is still popular today is because of its universal themes such as Nothing is but what is not. This great theme still applies to life in the twenty-first century. There are many evil people who are looked up to, and many lonely or unpleasant jobs or positions that people desire because they do not see the real substance behind the attractive gold covering. Throughout Macbeth, Shakespeare uses different forms of imagery to add to the effectiveness of the characters' actions in the play. Specifically though, I feel that the supernatural usage of imagery is the most effective form that Shakespeare used. The supernatural imagery told us a great deal about the personal troubles that the characters were dealing with. The first example in the play comes when Macbeth is visited by the bloody knife in his soliloquy. The fact that the knife had blood on it and the was pointed toward Macbeth did a great deal in foreshadowing the upcoming events. This hallucination came at a time when Macbeth was having a rough time deciding whether or not he would in fact take the life and the throne of Duncan. I feel that the bloody knife was Macbeth's will and desire for the throne of Scotland giving hem the last nudge he needed to push him to become a murderer. The blood on the knife was of course the soon to be slain Duncan, and the fact that the knife was right in front of him, easily accessible for him grab, perhaps convinced Macbeth that the murder conspiracy would, in fact, not be that difficult to perform. The first supernatural use of imagery served as a catalyst to the upcoming events that would shape the rest of the play. In addition to the bloody knife, Banquo's ghost appearing in the king's throne was another great use of imagery. It began to show us the great internal struggle going on