Services Of A CPA Essay Example for Free

Services Of A CPA Essay Apart from regular functions like auditing the accounts of a company, tax planning, investment planning, a Certified Public Accountant is having multifarious role in these ever-changing corporate climate and this essay reveals some of the new roles assigned to them. CPA’s advising role to Non Profit Organization: CPA can advise the non profit organisations to obtain tax exempt status. CPA’s playing in their role as Non Profit organization’s volunteers, employees, directors, advisors and auditors can provide help to improve NPO governance and transparency. CPAs should consider to ensure that an organization is not in danger of engaging in inurnment or an excess benefit transaction. CAP should advise the NPO’s to shun always from political and lobbying activities so as to retain their exemption status. A CPA can assist NPO’s in establishing strong oversight, governance policies and procedures, accountability and fiscal responsibilities as a director, independent accountant, and employee, volunteer. CPA’s as advisors in Changing Valuation Field: The business valuation field has undergone a remarkable change. The Uniform Standards of Professional appraisal Practice (USPAP) standardized the performance and reporting of the business valuations .The following court rulings Kumbo Tire Company v. Carmichael and Daubert v. Merrell Dow Pharmaceuticals have had major ramifications on the field of USPAP. Daubert and Kumbo and the IRS’ regulations on sufficient disclosure on gifts have all poignantly enhanced what had been inconsistent and unreliable valuation practices. Hence CPA having skill, knowledge, experience, education, and training in business valuations can advice in this regard .A CPA runs the hazard of having testimony disqualified, or having a gift of stock pulled back into a decedent’s estate at fair market value years beyond the statute of limitations., if he errs in his valuation technique. CPA’s function in turnarounds: CPA have the experience and training to discover the financial deterioration of a company and factors signifying an incipient financial crisis and they have also talents to serve in keys roles in subsequent corporate turnarounds. The method is characterized by three stages: stabilization, crisis and rebuilding. A CPA can evaluate the financial implications of intermediate, alternate and long-term turnaround plans, supervise controls to achieve proper resource allocation, construct systems, and report turnaround strategy and they are vital in its successful implementation because they are accountable for performing diagnostic reviews and operational audits, preparing documentation and developing systems for internal control and financial reporting. REFERENCES: Claudia L.Kelly, Susan Anderson, (2006), The CPA’s Role in Governance, Accountability and Transparency, The CPA Journal Online, August 2006 Issue. Quintero, Ronald G (1989), The CPA’s role in turnarounds. The CPA Journal online, September, 1989 issue.

To Kill a Mockingbird by Harper Lee - The Character of Scout :: Kill Mockingbird essays

In this essay you will be informed about Jean Louise Finch, or other-wise known as Scout, after reading this essay you will understand about her physical description, conflicts, courage, and emotional moments discussed in the book , 'To Kill A Mocking Bird' by Harper Lee. Scout is just a straight, plain tom-boy.   She wears dirty overalls, very scruffy, has bangs and, like most tom-boys, hates to wear dresses.   That was just to tell a little about her physically you will find more about her behaviour while reading the following paragraphs. There are moments in this book that show conflict between Scout and other characters.   An example of a conflict is between Scout and Cecil Jacob, a class-mate.   This conflict is about her father, Atticus, Cecil said that Atticus was a nigger-lover.   The same conflict came up again but this time it was between Scout and Francis, her cousin, about her dad, Atticus, being a nigger-lover, this conflict started on page 83-86.   A part of this is below (page 86): '"What did Francis call him[Atticus]?". "A nigger-lover...."' One other conflict was with an old lady, Mrs. Dubose, this conflict was started by Mrs. Dubose, she had started this problem because she was being snappy at Scout for no reason, Scout hated her, this hate is shown on page 99.   It is stated below: '"Jem and I hated her[Mrs. Dubose]."' So after Scout had found out Mrs. Dubose's reason for be snappy all the time, the reason was she was sick and on the drug Morphine. Scout is an extremely courageous character too.   Since I've told you about the Cecil Jacobs' conflict you might be thinking, "What a JERK!!"   Scout does too and wants to make him eat a knuckle-sandwich!   The amazing and courageous part is that she has never turned down a fight in her life but now she does because Atticus had said for her not to listen and most importantly of all not to fight back.   So she is not fighting back because of her love for Atticus but taking the blow, as in letting them call her and her father names.   I call this being a courageous human-being.   This drama is shown on pages 75-77.   I have taken an example from pages 76-77: '"You gonna take that back, boy[Cecil Jacobs]?" '"You gotta make me first!" .... "My parents say...."   I drew a bead on him, remembered what Atticus had said, then dropped my fists and walked away, "Scout's a coward!" ringing in my ears.

Library vs. Internet

COMPUTERIZED LIBRARY SYSTEM: Foreign Study Chapter I Project Overview Introduction Nowadays, in a highly technological society, human productivity is made more efficient through the development of electronic gadgets. Now, with the advent of such modernization in education, one way to globalize the process of research is to realize that technology is advancing at an incredibly fast pace. Computers are not confined to being used for entertainment but its role in education is also vast. Library is derived from the old French term â€Å"librairie† which means â€Å"a collection of books. † Reading materials in school are stored in libraries.Library is a place in which books and related materials are kept for use but not for sale. It is also organized for use and maintained by a public body, an institution or a private individual. In addition, it is a place in which we get information in any format and from many sources. The librarian has to keep the room neat so that it is conducive for learning. The librarian is also the person who is liable for monitoring all the books that are borrowed and returned by the borrowers. http://www. studymode. com/essays/Computerized-Library-System-427957. html Local Studies About Library System- A Sample ThesisLibrary systems, comparisons and contrasts. For the children of today, going to the library,  searching  through the card catalogue to look for books on topics they need to research on is quite archaic! However, many of us still remember how time consuming this was. The kids of today certainly have it easy. Imagine getting all the information you need with one-click of your mouse!?! An  integrated library system  (ILS), also known as a  library management system  (LMS), is an  enterprise resource planning  system for a  library, used to track items owned, orders made, bills paid, and patrons who have borrowed.An ILS usually comprises a  relational database, software to interact with that datab ase, and two  graphical user interfaces  (one for patrons, one for staff). Most ILSes separate software functions into discrete programs called modules, each of them integrated with a unified interface. Examples  of modules might include:  §Ã‚  Ã‚  acquisitions (ordering, receiving, and  invoicing  materials)  §Ã‚  Ã‚  cataloging  (classifying and indexing materials)  §Ã‚  Ã‚  circulation (lending materials to patrons and receiving them back)  §Ã‚  Ã‚  serials  (tracking  magazine and  newspaper  holdings)  §Ã‚  Ã‚  the  OPAC  (public interface for users)Each patron and item has a unique ID in the database that allows the ILS to track its activity. Larger libraries use an ILS to order and acquire, receive and invoice, catalog, circulate, track and shelve materials. Smaller libraries, such as those in private homes or  non-profit organizations  (like churches or synagogues, for instance), often forgo the expense and maintenance required to run an ILS, and instead use a library computer system. (Wikipedia) Automation of the catalog saves the labor involved in re-sorting the card catalog, keeping it up-to-date with respect to the collection, etc.Other tasks which are now automated include checking-out and checking-in books, generating statistics and reports, acquisitions and subscriptions, indexing journal articles and linking to them, as well as  tracking  interlibrary loans. Since the late 1980s,  windowing systems  and multi-tasking have allowed the integration of business functions. Instead of having to open up separate applications, library staff could now use a single application with multiple functional modules.As the  Internet  grew, ILS vendors offered more functionality related to computer networks. As of 2009  major ILS systems offer web-based portals where library users can log in to view their account, renew their books, and authenticate themselves for access to  online databases. (Wikipedia) In r ecent years some libraries have turned to major open source ILSs such as  Koha  and  Evergreen. Common reasons noted were to avoid vendor lock in, avoid license fees, and participate in software development. Librarytechnology. rg does an annual survey of over 1,500 libraries and noted in 2008 2%[3]  of those surveyed used open source ILS, in 2009 the number increased to 8%[4]  and in 2010(most recent year available) 12%[5]  of the libraries polled had adopted open source ILSs. (Wikipedia) Read more:  http://ivythesis. typepad. com/term_paper_topics/2011/06/local-studies-about-library-system-a-sample-thesis. html#ixzz2DsPW4UYZ http://ivythesis. typepad. com/term_paper_topics/2011/06/local-studies-about-library-system-a-sample-thesis. html Library: foreign literatureThe network libraries now have autonomous library systems (TINLIB version 280 of IME) with reciprocal access to each others catalogs via the PHnet. Training on site and in UK has been provided by IME to the s taff of the network. Staff expertise on the use of all the modules of TINLIB running on UNIX has been brought to a level where the staff can now confidently train others and maintain the system. Online support via the Internet is also provided by IME upon request. The choice of a common library system was decided by the technical committee of the network libraries to have a uniform platform, training programs, import profiles, etc. cross the network and for ease in establishing a user group/systems administration group. TINLIB was chosen because it met the systems specifications prepared by the technical working group, and had favorable references from users. Additional features which gave it an edge over other systems is its utilization of hypertext techniques, client-server architecture, and ability to import and export data from any of the databases existing in the network libraries. The library directors and heads are under tremendous pressure to continue and expand the networke d services.Four of the services which need to be implemented immediately are:          1) the creation of a union catalog for books, audio-visual, serials and Filipiniana articles and researches;          2) access to CD-ROM abstracts and indexes and full text journals and references from any site on the network, subject to copyright and licensing agreement with suppliers and publishers;          3) development of networking navigation tools and training programs; and          4) building of sufficient monetary resources and/or commitment of university officials to allocating sufficient funds for the maintenance of the network. ) transforming the College of Science library into a National Science Library and Information Center to widen the scope of its services http://www. studymode. com/essays/Library-Foreign-Literature-906068. html

THROAT CANCER Essay - 1430 Words

Throat Cancer Each year, smoking kills more people than AIDS, alcohol, drug abuse, car accidents, murder, suicide, and fires---combined! The use of tobacco increases the risk of contracting throat cancer. Throat cancer is one of the most prevalent cancers within the United States. Cancer of the larynx (or voice box) is a disease in which cancer (malignant) cells are found in the tissues of the larynx. The larynx is a short passageway shaped like a triangle that is just below the pharynx in the neck. The pharynx is a hollow tube about 5 inches long that begins behind the nose and goes down to the neck to become part of the esophagus (the tube that goes to the stomach). Air passes through the pharynx and then the larynx on the way to the†¦show more content†¦Other symptoms of throat cancer include:  ·nbsp;nbsp;nbsp;nbsp;nbsp;Painful or difficult swallowing  ·nbsp;nbsp;nbsp;nbsp;nbsp;Persistent sore throat  ·nbsp;nbsp;nbsp;nbsp;nbsp;The feeling of a â€Å"knot† in your throat (need to swallow)  ·nbsp;nbsp;nbsp;nbsp;nbsp;Swelling or pain in the neck  ·nbsp;nbsp;nbsp;nbsp;nbsp;Enlarged glands in the neck  ·nbsp;nbsp;nbsp;nbsp;nbsp;A heavy cough  ·nbsp;nbsp;nbsp;nbsp;nbsp;Wheezing or raspy breathing  ·nbsp;nbsp;nbsp;nbsp;nbsp;Weight loss  ·nbsp;nbsp;nbsp;nbsp;nbsp;Coughing up blood  ·nbsp;nbsp;nbsp;nbsp;nbsp;A change in bowel or bladder habits,  ·nbsp;nbsp;nbsp;nbsp;nbsp;A sore that does not heal (the lack of the body to fight off diseases)  ·nbsp;nbsp;nbsp;nbsp;nbsp;Any unusual bleeding or discharge Many of these symptoms seem may seem commonplace to the general population, but it is important to seek medical advice if these symptoms are persist, reoccur, or last longer than two weeks. Regular screenings and self-exams can help to prevent and detect throat cancer in the early stages. With early detection, almost 90 percent of throat cancer victims are able to survive five years or longer. Therefore, it is important to pay close attention to any warning signs that the patient may be experiencing in order to ensure the best opportunity for a long, healthy life. The type of treatment recommended for throatShow MoreRelatedThroat Cancer Essay1337 Words   |  6 Pagesthere are 60,000 new cases of throat cancer reported a year. My family is part of that statistic. Four years ago, my great-grandfather, Juan, was diagnosed with throat cancer. Unlike the normal prognosis, he passed away just 5 months after he was diagnosed. Throat cancer is defined as a disease where malignant cells form in the tissues of the pharynx. Throat cancer is also known as pharyngeal cancer. There are different sections that can be affected by throat cancer; these sections include laryngealRead MoreEssay about Baseball and tobacco890 Words   |  4 Pagesgetting Oral cancer but it can also lead to other types of cancer within your body with many deadly chemicals that are in chew. Oral cancer includes cancers of the lip, tongue, cheek, throat, gums, roof and floor of mouth, and voice box (larynx). Surgery to treat oral cancer is often extensive and can disfigure your face and may involve removing parts of the face, tongue, cheek or lip. Oral cancer, like lung cancer, is associated with low survival rates. On average, half of all oral cancer victims areRead More Radiation Therapy Treatment1211 Words   |  5 Pages On February 5, 1951 Henrietta Lacks was told her cervical cancer was malignant. The very next day Henrietta showed up to Hopkins hospital for her first Radiation Therapy treatment. At this point Henrietta had not shared this news with her family. She thought she would go through this treatment and it would become just another chapter in her life. â€Å"Radiation Therapy is a physical agent used to destroy cancer cells† (Cancer and Radiation). The type of radiation used is ionizing radiation. The particlesRead MoreThe Effects of Tobacco on the Human Body788 Words   |  3 PagesTobacco use can be linked to many cancers such as lung, throat, mouth, nasal cavity, stomach, pancreatic, kidney, and bladder. Other problems that can be linked to are strokes, heart disease, and bronchitis. In addition, one of the problems after smoking is the inability to become pregnant. Tobacco use kills victims. (Health Effects) Tobacco is addictive and it is hard to quit. Tobacco has more than 4,000 chemicals in it. Fifty of these cause many types of cancers. Using Tobacco and being pregnantRead MoreTreatments and Drugs for Cancer671 Words   |  3 Pageskills cancer cells that have metastasized around the body, shrink primary tumours or slow the growth of tumours (Triggle Hecht, 2010). It is a non-selective cytotoxic drug which target both malignant and normal cells (Craft, Gordon Tiziani, 2011). Radiation and surgery are also treatments, used with chemotherapy to destroy cancer cells in the body (Sugerman, 2013). Chemotherapy is done to shrink a tumour before surgically removing it, or may even be done after surgery to destroy any cancer cellsRead MoreHow Does The Larynx Affect The Natural Flow Of Vocal Communication?1217 Words   |  5 Pagesaffected when someone has cancer of the Larynx. Laryngeal cancer, also known as Laryngeal Carcinoma, develops as a result of malignant cells that form in the ti ssues of the larynx and can be potentially life threatening. The larynx is a frequent site for cancer and accounts for 3-5% of human cancers. The larynx is critical for speech so anything that affects the larynx will disrupt the natural flow of vocal communication, especially something as extreme as Laryngeal Cancer. A person who undergoes proceduresRead MoreCancer : A Common Disease1135 Words   |  5 PagesToday all around the world cancer is increasingly a more common disease that has affected many and affecting more each day. Cancer takes the lives of almost ten millions each year. Cancer is a disease that is caused by an uncontrolled division of abnormal cells that divide exponentially. It has the ability to spread to different parts of the body through the blood and lymph systems. Cancer has become such a common disease that it can be inherited by genetics, but it can also be contracted by poorRead MoreOral Cancer and its Evolution689 Words   |  3 Pages Cancer that appear s in tissues of the mouth or the region of the throat located at the back of the mouth (the oropharynx), is considered to be oral cancer. Oral cancer can affect a majority of regions on your body, including your lips, tongue, the inside of your mouth, your jaws, throat, ears, face, and neck. Cancer starts in cells. Cells make up tissues and tissues make up the bodys organs. As the body needs new cells, normal cells grow and divide to create them. Cells eventually age or getRead MoreEssay On Neck Cancer1083 Words   |  5 Pagesradiotherapy for head and neck cancer that has metastasized to liver, lungs and lymph nodes. HPI: 69 y/o male presents with c/o side effects of chemo and radiation therapy for head and neck cancer that has metastasized to liver, lungs and lymph nodes; refuses to co to discontinue treatment. Onset: 6 weeks Location: Head and neck, and recently liver, lungs and left lymph node Duration: Last six weeks of chemotherapy and radiotherapy Characteristics: The effects of cancer treatment have become tiringRead MoreHealth Care Promotion And Delivery And Research Essay1239 Words   |  5 Pages Introduction Among the numerous mankind diseases some of them are Cancer Diabetes , Cardiovascular disease, are life threatening disease and whole world suffer of this. As we know that diagnosis is very important part of Treatment without it further treatment can not be possible sometimes diagnosis take very long time so this time consuming procedure we must be avoided in ordrer to take care of patient. The present scenario, the demand in the medical diagnostics has grown for the simple and