The Effects Of Divorce on Students :: Essays Papers

The Effects Of Divorce on Students How critical is the effect of separation on kids? There have been contemplates that show that separation negatively affects kids. The effect on a kid's life frequently fluctuates relying upon the sort of separation and the age of the kid during the separation. The impact of a partition regularly impacts a kid's learning and conduct aptitudes. For a small kid the idea of separation is something that makes numerous misinterpretations. Kids don't comprehend the genuine significance or thinking behind why their folks could ever need to be isolated. The underlying response for most youngsters is to be faulted themselves or to make a kind of thinking that they can identify with. Because of this, numerous kids regularly focus on revamping their family structure as opposed to participating in typical youth exercises. Abrupt changes in a family can upset a kid's mental prosperity. Youngsters in some cases make some intense memories being isolated from their folks; they dread that in the event that one parent can leave them for what reason can't the other. Job changes frequently likewise happen; the mother may start to work or a sitter may now assume a job in the kid's life. The sentiment of bitterness, misfortune and surrender are feelings that practically all kids experience. As kids create in families that have encountered divorces, issues start to turn out in numerous periods of the youngster's life. Subsequent to perusing an article about the impacts of separation on little youngsters I learned many fascinating issues managing divorce. The creators state â€Å"Although there is extensive inconstancy in results after some time, kids in separated and remarried families are almost certain than kids from non separated from families to have issues in their associations with guardians, kin, and friends just as lower confidence and scholarly problems† (Hetherington, Bridges, and Insabella, 1998,pg#2-3). The article likewise disks the way that the level of kids who drop out of school and have separated from guardians is more noteworthy at that point drop out pace of understudies what parents' identity is' despite everything wedded (Pedro-Carroll, 1999 pg.3). Throughout the years associations have been built up to assist youngsters with adapting to issues that need to due with separate. An association called The Children of Divorce Intervention Program (CODIP) is a help program that was shaped to address the issues of youngsters.

Convergent Evolution

Focalized Evolution Development is characterized as an adjustment in animal types after some time. There are numerous procedures that can happen to drive development including Charles Darwins proposed thought of regular determination and the human-made counterfeit choice and particular rearing. A few procedures produce a lot speedier outcomes than others, however all lead to speciation and add to the assorted variety of life on Earth. One way animal varieties change after some time is called united development. United development is when two species, that are not related by means of an ongoing regular progenitor, become progressively comparable. More often than not, the explanation for merged development happening is the development of adjustments after some time to fill a specific specialty. At the point when the equivalent or comparable specialties are accessible in various geological areas, various species will no doubt fill that specialty. Over the long haul, the adjustments that make the species effective in that specialty in that specific condition include delivering comparative ideal qualities in totally different species. Qualities Species that are connected through joined development periodically look fundamentally the same as. Be that as it may, they are not firmly related on the tree of life. For reasons unknown their jobs in their individual surroundings are fundamentally the same as and require similar adjustments so as to be fruitful and imitate. After some time, just those people with good adjustments for that specialty and condition will endure while the others vanish. This recently shaped species is appropriate to its job and can proceed to replicate and make people in the future of posterity. Most instances of concurrent development happen in totally different geographic territories on the Earth. In any case, the general atmosphere and condition in those territories are fundamentally the same as, making it a need to have various species that can fill a similar specialty. That drives those various species to obtain adjustments that make a comparative appearance and conduct as different species. At the end of the day, the two unique species have merged, or become progressively comparative, so as to fill those specialties. Models One case of focalized development is the Australian sugar lightweight plane and the North American flying squirrel. Both look fundamentally the same as with their little rat like body structure and slender film that interfaces their forelimbs to their rear appendages that they use to float through the air. Despite the fact that these species look fundamentally the same as and are once in a while confused with one another, they are not firmly related on the developmental tree of life. Their adjustments developed in light of the fact that they were vital for them to get by in their individual, yet fundamentally the same as, situations. Another case of concurrent development is the general body structure of the shark and the dolphin. A shark is a fish and a dolphin is a warm blooded animal. Be that as it may, their body shape and how they travel through the sea is fundamentally the same as. This is a case of joined development since they are not related intently by means of an ongoing normal progenitor, however they live in comparative situations and expected to adjust in comparative manners so as to get by in those conditions. Plants Plants can likewise experience joined development to turn out to be progressively comparative. Many desert plants have advanced to some degree a holding chamber for water inside their structures. Despite the fact that the deserts of Africa and those in North America have comparative atmospheres, the types of vegetation there are not firmly related on the tree of life. Rather, they have developed thistles for insurance and the holding chambers for water to keep them alive through significant stretches of no downpour in the hot atmospheres. Some desert plants additionally have advanced the capacity to store light during the daytime hours however experience photosynthesis around evening time to maintain a strategic distance from an excessive amount of water vanishing. These plants on various landmasses adjusted along these lines autonomously and are not firmly related by an ongoing normal progenitor.

Blog Archive MBA News Whartons J.J. Cutler Moves On

Blog Archive MBA News Whartons J.J. Cutler Moves On In a letter to Wharton students, the schools deputy vice dean of MBA career management, admissions, and financial aid, J.J. Cutler (MBA 97) announced that he would be leaving the school to pursue a senior management position with Aramark. Cutler first joined the Wharton administration in 2009 as the director of MBA admissions and financial aid, and previously held senior executive marketing roles with Aramark and Johnson Johnson. When Cutler formally leaves in early August, Maryellen Lamb will step in as interim director of MBA career management. Maryellen has worked at Wharton for the past five years, consistently being the top-ranked student advisor and serving as a member of the leadership team overseeing MBA career management advisors. Cutler was known for his willingness to cut through student anxiety and “tell it straight,” as exemplified during our exclusive interview with him in 2010. We wish him all the best. Share ThisTweet News University of Pennsylvania (Wharton)

Ectothermic Animals

An ectothermic animal, also commonly known  as a cold-blooded animal, is one who cannot regulate its own body temperature, so its body temperature fluctuates according to its surroundings. The term ectotherm comes from the Greek  ektos, meaning outside, and thermos, which means heat.   While common colloquially, the term cold-blooded is misleading because ectotherms blood isnt actually cold. Rather, ectotherms  rely on external or outside sources to regulate their body heat.  Examples of ectotherms include  reptiles,  amphibians,  crabs, and fish. Ectothermic Heating and Cooling Many ectotherms live in environments where very little regulation is needed, like the ocean, because the ambient temperature tends to stay the same. When necessary, crabs and other ocean-dwelling ectotherms will migrate toward preferred temperatures. Ectotherms who live mainly on land will use basking in the sun or cooling off in the shade to regulate their temperature. Some insects use the vibration of the muscles that control their wings to warm themselves without actually flapping their wings.   Due to ectotherms dependence on environmental conditions, many are sluggish during the night and early in the morning. Many  ectotherms need to heat up before they can become active.   Ectotherms in the Winter During the winter months or when food is scarce, many ectotherms enter torpor, a state where  their metabolism slows or  stops. Torpor is basically a short-term hibernation, which might last from a few hours to overnight. The  metabolic rate for torpid  animals can decrease up to 95 percent of its resting rate.   Ectotherms can also hibernate, which can occur for a season and for some species like the burrowing frog, for years. The metabolic rate for hibernating ectotherms falls to between one and two percent of the animals resting rate. Tropical lizards have not adapted to cold weather so they do not hibernate.

I Interviewed Co Founder And Director Of The Center

My visit was done at Summit Autism Center in Roswell, Georgia on Friday, March 25th, 2016. I interviewed co-founder and director of the center, Jennifer. According to the mission statement, Summit Autism Center aims to â€Å"provide individualized, effective, and scientifically based treatment for children with autism and related disabilities that are not otherwise available† (Summit Autism, 2015). Jennifer stated that Summit, in addition to teaching independent living skills and basic school academics, they specialize in applied behavior analysis (ABA), which uses the verbal behavior principles written by B.F. Skinner. They focus on a wide range of skill in hopes of maximizing the individual potential of each child in attendance by working on:†¦show more content†¦After that, the students file into their appropriate classrooms; they are separated by a combination of age and level of functioning. The students spend an hour working one on one with an ABA therapist on t heir individual goals. These goals range from identifying pictures on flash cards, following simple directions, hygiene skills, grocery shopping, or doing typical academic work. After an hour, they divide into what they call â€Å"specials† time. â€Å"Specials† is when the students go to their elective for the day, and every day is different. For examples, I was there on a Friday and every Friday is music therapy. After â€Å"specials†, the students break for lunch. However, there is more that goes into lunch time than just eating. Jennifer states that â€Å"many students with special needs, especially autism, have difficulty eating.† Sensory issues and texture aversions often come with many diagnoses and need to be addressed as early on as possible. After lunch, the children take a recess break and take this opportunity to be guided by teachers through appropriate play skills and work on social interactions, in addition. Once play time is over, the chil dren go back to their one on one setting to finish out the day with more individualized academics. Jennifer explains that her goal is to â€Å"help the students not only thrive academically, but learn to interact appropriate on many different levels and gain

Health Insurance Exchanges Essay - 997 Words

The Patient Protection and Affordable Care Act stipulates that all states must have a health insurance exchange in place by 2014 or the residents of that state will have the option to enroll through a federal health insurance exchange. A health insurance exchange aims to provide competitive prices and transparency to those who are currently unable to afford health care coverage and for some businesses. It is seen as a step towards universal health coverage. [1] A predecessor of the health insurance exchange as outlined but the PPACA is the exchange in Massachusetts, which is entitled the Connector. Connector provides information on name brand health insurance options as well as information on Commonwealth Care, the no or low cost health†¦show more content†¦However this was adjusted to have individual state health insurance exchanges and if one is not put into place by 2014 the residents would still have the option to use the federal health insurance exchange. There was c oncern that with the smaller health insurance exchanges that there would be smaller risk pools of eligible people for the exchanges and the targeted effect of lower costs would not be obtained. With the individual states owning control of the exchanges there is better connection to the Medicaid options that would be connected to the exchange and the negotiations with the insurance companies could be more effective as well. [1] When thinking about how one currently attempts to shop for a personal health care plan it is frustrating to jump from website to website, or if one can find a site that compares more than one plan the plans are limited and the companies are few. 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Data Analytics and Risk of Fraud †Free Samples to Students

Question: Discuss about the Data Analytics and Risk of Fraud. Answer: Introduction: Audit of the entity may be defined as an independent examination of the books of accounts of an entity, whether profit making or not, small or big, government or private, prepared by the management. It is using accounting policies and procedures and making use of the estimates and judgements with the view to express and opinion on the financials, whether it is showing the correct view and has been prepared on an unbiased basis. This activity post the closing of the books gives a reasonable assurance to both the internal and external users of the financial statements, a certainty and confidence on the figures quoted. Auditors may use diverse procedures during the audit of an entity depending on the nature of the entity like for a manufacturing concern, emphasis would be on the production areas, sales, purchases of raw material, for a software entity, the emphasis would be on the manpower costs and subcontracting costs, etc. For this, they may use both the substantive and compliance au dit procedures, besides checking compliance with the regulatory and reporting norms prescribed by Accounting board and IFRS committee. Substantive audit procedures include the checking the recording of the incomes and expenses in the books with the respective evidences, invoices, bills, delivery challans, whether they are properly dated and signed and stamped, whether appropriate tax has been calculate and paid on it. Furthermore, it also includes within it ambit the verification of the assets and liabilities recorded in the statement of affairs. This includes checking the basis on which respective assets have been recorded, the basis on which the provision is accounted for, etc. This is mainly performed with the objective of determining and confirming that whatever has been recorded in the books materially exists and a false representation or the window dressing has not been done. In case any discrepancies are noted upfront, these are brought to the notice of the management and pro per justification is asked for. All the substantive audit procedures are done with the methods including inspection of books of accounts and calculations, observation of the records, external confirmation to be taken from the debtors, creditors, banks, etc., inquiry from the external parties, recalculation and reperformance of significant adjustments, etc. All these substantive procedures are mainly aimed at getting the comfortability on the five basic assertions i.e., completeness, rights, existence, valuation and existence of the assets and liabilities(DeZoort Harrison 2016). If the materiality of the errors is found to be more, the auditor has to increase the extent of the audit procedures and apply further checking through the use of analytical audit procedures which generally include analysis of key financial ratios, comparison of the actual from the expected and the budgeted figures, variance analysis, etc . Besides this, the auditor also takes note of the internal control existing in the organisation, if it is strongly built, then the risk would be low and hence the level of checking required would be less. Similarly, if the internal control processes and test of designs are adequately built in the organisation, then automatically the risks would be low and hence the level of checking would be low. All this helps the auditor to plan the audit and to determine the nature, extent and timing of the audit(Sonu, Ahn Choi 2017). In the case study, DIPL is a printing press, which is being subject to audit by Stewart and Kathy, the newly appointed auditors of the company. The company has undergone many changes with respect to the change in the accounting policies and internal IT system, which again was implemented without much testing and validation by the management, therefore the need to do the extended verification and checking arises so that they can give the reasonable assurance about the financials to its users. We have done the ratio analysis based on the information given for the last three financial years to check the status of liquidity, asset management, debt management and solvency, etc(Raiborn, Butler Martin 2016). Observations from Ratio Analysis: From the above analysis, it can be inferred that both the current and the liquid ratio are well below the industry trends of 2 1 respectively. However, it has somehow reached the figure of 1.5 in current ratio in the last financial year which was required to be maintained as per the loan terms for the loan taken from BDO Finance Ltd. The debt equity ratio here has increased almost thrice from 41% to 113%, which shows that the company iis now focusing on meetng its financing needs from the outside sources rather than own souces, However, in road to this, the ratio has exceeded the limit of maximum 1 as was asked to do by the loan financing company. Both the critical asset management ratios, i.e., the receivables cycle and the inventory turnover cycle have shown a drastic increase by approximately 50%, which shows that the company has lost control in maintaining its lag period and collections as a result of which these have increased. In profitability ratios, all the three ratios show that the companys profitability has remained more or less constant over the 3 years indicating there is no growth, i.e., stagnancy in the company. (Jones 2017). Risk identification and mitigation is an important part of nay audit. It is very important that auditor must verify all the records properly so that any kind of risk can be mitigated. It is important on part of the management to support the auditor in all these cases. Three types of risk are a part of the overall auditing process. The first type of risk is inherent risk. Inherent risk in cases where even if the management establishes control, it is not in its hand. This risk does not occur in the general day-to-day activities. These risks cannot be eliminated from the system, they can only be reduced. The second type of risk is the control risk, which occurs when the management has not installed that proper internal control measures, it occurs because of lack of proper management. The management can be held responsible for any kind of damage that might occur because of the same. The last major type of risk is the detection risk which happens when the management, accountant or the aud itors fails to identify the errors and flaws in the accounting books and system. The auditor can be held responsible for the same, and it occurs due to lack of professional scepticism on his part(Grenier 2017). The case study of DIPL has many risk factors, the major amongst which are two. First, the company is changing the routine transactions and methods that are used in the course of accounting. The company is adopting new methods without any proper research. It is highly possible that it will lead to misstatement in the books of account of the company. Here, the company has calculated the depreciation using 20 years useful life of the assets as compared to the industry where the useful life has been assumed to be 30 years. It is also changing the method of valuation of the inventories(Knechel Salterio 2016). All these might lead to over or undervaluation of the accounts and affect the overall functioning of the company. Thus, it is the duty of the company that proper disclosures are given in the books of account, the auditor must check the validity of the same and then make an opinion. It will help in reduction of the overall risk factor that might be involved. The major inherent risk t hat the company is suffering with is the installation of the new IT system without proper planning, testing and control. The company is undertaking the same, without conducting nay reconciliation or research. It might affect the overall productivity of the company. The books might be over or dune valued because of the same. It is thus important that before applying such changes, the management of the company must take expert opinion from outsiders, must judge the overall profitability of the system and then take a decision on the same. The auditor must verify the records properly so that any chances of material misstatement are reduced and the company is able to show the true view of its financials(DeZoort Harrison 2016). Fraud is generally entered into for the profitability puposes by any of the employee or management of the company in order to make the profist by window dressing the books of acounts. Often there are certain personal motives involved behind taking such actions. It is important that while conducting audit, the auditor must apply all kind of procedures so that fraud risk factor can be easily identified and mitigated by the company. This is the most important work of an auditor and it is very necessary that the management of the company provide full support to the auditor. In the given case study of DIPL, there are many fraud risk factor which indicates that there may be material misstatement. Some of them are identifiable and can be mitigated. The major one of them is non segregation of duties amongst the management. Single person handles all the major departments, if that person defalcates the accounts. It will be very difficult for the management to ascertain the same. In this case, we can see that a single personnel has been given all the responsibilities of invoicing, collection, verify the payment, manging all the ledger accounts and reconciliation of the accounts at the end of the period. Moreover the entire cash department which is one of the critical resouces is being handled by a single person in the organisation is there is no control over it. Thus, what is important that the company properly segregate the work, so that proper authority and responsibility can be established? The auditor must see to it that the boos of the company and checked weekly and surprise checks must be undertaken to judge the sincerity of the employees. If any of the employees is found guilty, he must be restricted form the work. Proper it security locks and control system moist be there so that any somewhat mis-happening can be easily avoided(Fay Negangard 2017). The second fraud risk factor might be present in the installation of the new It system; the management of the company installed the same without taking any precautions. The management may themselves be directly responsible for all this as there might be personal hidden motives behind all this such that no one is able to track the frauds, if any, amidst all this. It is thus important as an auditor to gets all the necessary information regarding the new system and reconcile the overall cost and profit. In such a case, it becomes immensely significant that nothing is undervalued or overvalued. The management must take expert opinion, pre installation cost and the management must properly segregate post installation result. It is not only the responsibility but the control mechanism which must be set and practiced by both the company as well as the auditors to have a surprise audit and continuous tracking of the major financials to avoid any fraud by the employees of the company. All thi s will lead to paving the way for quality audit and follow up procedures and clean books of accounts.(Bae 2017) References Bae, SH 2017, 'The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea', Journal of Applied Business Research, vol 33, no. 1, pp. 153-172. DeZoort, FT Harrison, PD 2016, 'Understanding Auditors sense of Responsibility for detecting fraud within organization', Journal of Business Ethics, pp. 1-18. Fay, R Negangard, EM 2017, 'Manual journal entry testing : Data analytics and the risk of fraud', Journal of Accounting Education, vol 38, pp. 37-49. Grenier, J 2017, 'Encouraging Professional Skepticism in the Industry Specialization Era', Journal of Business Ethics, vol 142, no. 2, pp. 241-256. Jones, P 2017, Statistical Sampling and Risk Analysis in Auditing, Routledge, NY. Knechel, WB Salterio, SE 2016, Auditing:Assurance and Risk, 4th edn, Routledge, New York. Raiborn, C, Butler, JB Martin, K 2016, 'The internal audit function: A prerequisite for Good Governance', Journal of Corporate Accounting and Finance, vol 28, no. 2, pp. 10-21. Sonu, CH, Ahn, H Choi, A 2017, 'Audit fee pressure and audit risk: evidence from the financial crisis of 2008', Asia-Pacific Journal of Accounting Economics , vol 24, no. 1-2, pp. 127-144.