The Role of Account and Risk of Material - MyAssignmenthelp.com

Question: Discuss aboutThe Role of Account and Risk of Material. Answer: Introduction This study elucidates illustratively about auditing regulations stipulated under ASA 701 that proposes about the decrees as regards communication of key audit matters primarily in the independent report of the assessors. The auditing regulation ASA 701 Communicating Key Audit Matters in the Independent Auditors Report is essentially designed at the backdrop of the worldwide financial crisis. As such, the present section aids in carrying out detailed analysis of the monetary crisis and the associated liability of the auditors. Diverse financial instability can necessarily assist in gaining vivid understanding of different notions of crisis. Essentially, there is demonstration of different challenges specifically from the socio-political as well as social environment perspective. The global financial crisis indicates towards the period of tension, turmoil together with analytical examination that gets visible in the society. Therefore, financial crisis can be considered to be a particu lar condition of illustration of diverse economic disaster that again replicates mistrust in the financial structure, a considerable decline in the stock exchange transactions and a disorder of market operations. The government and the transnational institutions namely Western Areas Ltd can make attempts to overcome the unfavourable influences of the financial crisis by directing diverse mechanisms of financial reform (Westernareas.com.au 2018). According to the features of ASA 701, this auditing standard establishes different requirements and delivers specific applications together with the descriptive materials regarding announcement of key audit matters in particularly the independent report of the assessors. This specific auditing standard can be implemented in the procedure of audit of financial assertions of Western Areas Ltd for a particular time period else wise review of financial declaration of financial declaration of half year according to the provisos of the Corporation Act of 2001. Assessment of financial declarations of Western Areas Ltd can utilize ASA 701 for economic reporting for the period on or after the period of December 15 of the year 2016 (Auasb.gov.au 2018). Particularly, this ruling can hereby aid in handing with the responsibilities of the assessors of the firm Western Areas Ltd to appropriately correspond appropriate audit matters. Nevertheless, in undertaking the procedure, the auditor has the necessity to take into account specific examined areas of high risk, areas of material misstatement otherwise areas of substantial risks recognized in the financial declarations of Western Areas Ltd according to ASA 315 (as stated in the paragraph number A-19 to 22) (Auasb.gov.au 2018). Essentially, this procedure of ascertainment also contains substantial amount of review based judgement related to specific areas in the financial statements that involve judgement of administration, important approximations recognized as high approximation uncertainty. In essence, the influence of audit of significant events or important transactions that occurred during particular period of time can be analysed. Basically, the assessors need to determine speci fic matters that were stated in the paragraph 9 of the auditing standard in the review report of the financial statements of the current period and therefore can be considered as KAM (outlined in paragraph numbered A 9 to 11 as well as A 27 to 30). Fundamentally, the annual declarations of the corporation Western Areas Ltd mention that the consolidated financial declarations along with notes replicate that of the Western Areas as well as Controlled Entities (Westernareas.com.au 2018). This group is necessarily a for profit corporation for pecuniary reporting purposes under the stipulations of the Australian Accounting Standards. The general purpose financial assertions are prepared as per the Australian Accounting Standards (-AAS), Australian Accounting Interpretations as well as other authoritative statements of the Australian Accounting Standards Board (-AASB) along with the Corporation Act of the year 2001. Also, these matters hereby aid financiers on observing maintenance of adherence to directives as regards financial arrangement, auditing as well as assurance (Arens et al. 2012). Accounting Strategies and policies The annual report of the firm Western Areas Ltd mentions the accounting strategies that can consequently be utilized by financiers for comprehending economic conditions of the corporation. The section on basis of preparation of financial statements mentions that Australian Accounting Standards establishes accounting strategies that the AASB has concluded would lead to financial pronouncements containing pertinent as well as reliable information regarding transactions, incidents along with conditions. Adherence to the Australian Accounting Standards helps in making certain that financial assertions along with notes also act in accordance with the International Financial Reporting Standards (IFRS). The annual pronouncement suggests that material accounting policies adopted in the process of preparation of the financial assertions are presented in the statements (Bhattacharjee et al. 2015). Barring the cash flow information, the financial pronouncements of the firm Western Areas Ltd are prepared using accrual basis and are founded on historical costs, amended wherever applicable by the enumeration at fair value of chosen non-current assets, diverse financial assets as well as liabilities (Carson et al. 2014). Therefore, this can aid in comprehending different modified viewpoints according to the directives of the ASA 570 else wise material improbability associated to different events or circumstances that might perhaps lead to uncertainty regarding capability of the business concern to undertake operations as a going concern. As a result, this can be considered as key audit matter (KAM) that has the need to be properly communicated in the auditors pronouncement in a bid to aid them in comprehending potential of the corporation to be a going concern. Evaluation of financial declarations of the corporation Western Areas Ltd The report of the auditor presented in the financial declaration of the business entity Western Areas Ltd replicates that as per the opinion of the auditor, the consolidated financial assertions necessarily present fair view (Chandler 2014). Significance of evaluating audit risk The cause behind issuing auditing standard ASA 315 by particularly the Auditing and Assurance Standards Board AUASB is that it can assist in the process of identifying and evaluating material misstatement risks. This is carried out by understanding the whole reporting entity and its business environment. In accordance to ASA 315, assessors of Western Areas Ltd have the necessity to comprehend overall business risk that subsequently refers to risks ensuing from important circumstances, events, state of affairs otherwise inactions that can unfavourably affect potential of the business entity to achieve its objectives and execute its strategies (Cohen and Simnett 2014). As such, it is important to evaluate the audit risk procedures for obtaining distinct understanding of the business plus its environment. This includes the internal controls of the entity to detect and analyse the risks of specifically material misstatement that might be due to fraud else wise error committed intentional ly or unintentionally at the financial statement along with levels of pronouncements. Way it can be associated to financial assertions of Western Areas Ltd The directives mentioned under ASA 315 (refer: paragraph numbered A 105 to A 108) states about recognition and analysis of material misstatement risk at the level of reporting of financial statements. Fundamentally, this can be associated to material misstatement even at the level of assertion for different classes of transactions of Western Areas Ltd, specific balance of accounts along with disclosures of the corporation. Thus, this can assist in delivering a basis for mainly designing and undertaking audit procedures. Essentially, the assessor can evaluate the recognized risks, and evaluate whether the detected risks connect more to financial pronouncements (Ge et al. 2016). Importance of business risks in planning process of audit Taking into consideration high profile financial scams in current times, the overall role along with responsibilities of auditors can be enquired. Essentially, the assessors of the firm Western Areas Ltd have the necessity to understand the corporation, risks faced by the firm together with the exposures of the firm. This at length caused auditors to ignore the influence of aggressive exercises of accounting (Hay et al. 2016). Basically, it is due to this type of scams that acceptance of top down approach can be emphasized in which auditor can progress to acquire understanding regarding the business concern, its environment in which the firm thrives, significant risks of business and the way this type of risks can translate into audit risks. Processes that can be undertaken by an auditor to evaluate risk The processes that can auditor can follow in order to evaluate risks are as follows: -Recognition of business risks that is pertinent to objectives of financial reporting of the corporation -Estimating the significance of risks (Junior et al. 2014) -Analysing overall probability of occurrence -Making up mind as regards actions that can help in addressing the recognized risks According to the regulations of AUS A24.1 of particularly ASA 315, there is need for arrangement of ownership together with governance. Essentially, the board of directors along with the ones charged with the accountabilities of governance can ascertain policies for determination of level of risk. Fundamentally, the top management can necessarily formulate, execute and supervise effective systems of management of risks for the purpose of executing strategies that are prescribed by the board of directors. Also, non-executive directors in the board along with the independent compensation commission can assess firms incentive structure and plans, including commissions, discretionary bonuses, service agreements of directors as well as profit sharing schemes (Knechel and Salterio 2016). In this connection, it can be said that strength of specifically internal audit functions and committee of audit along with their role can aid in the process of autonomous appraisal functions. Appreciation of importance of internal control to a particular entity In accordance to the directives (Reference: paragraph numbered A 36 to 41), assessors can gain comprehensive understanding as regards relevant industry segments, regulatory along with several other external aspects together with applicable structure of financial reporting. The assessor can analyse internal control relevant to audit work (Liao et al. 2016). Although, majority of the companys internal control applicable to the audit procedure can in all probability be associated to the procedure of financial reporting. Nevertheless, not every kinds of control that can be associated to the financial reporting are appropriate to audit. In essence, as per the rules stipulated under the regulation (ASA 315, paragraph numbered A42-A65, this is a matter of specialized judgement of the evaluator whether a certain control, individually or in combination with others is relevant to procedure of audit (Louwers et al. 2015). Control environment can help in developing and maintaining honesty and et hical behaviour. Material misstatement risk The risks of material misstatement can be considered as a potential risk of improper statement of financial statements of corporation to a certain material extent. Nonetheless, the risk can be analysed by the evaluators at two diverse levels, counting inherent risks along with control risk at the level of assertion. Moroney et al. (2014) suggests that inherent risks indicate that susceptibility of a firms financial assertion to misstatement due to error and fraud before taking into account different controls. In contrast, control risk can be considered as the risk of material misstatement that again cannot be averted else wise detected by the internal control of a particular reporting concern. Auditing standard has the requirement to satisfy the International Standard on Auditing Standard (ref: ISA 260). This indicates towards the requirement to communicate the ones charged with the duties and practices of governance declared by specifically International Auditing and Auditing Standards Board. Simnett et al. (2016) declared that the entire board is accountable for the system/procedure of internal control for the complete group. The annual report of Western Areas Ltd replicates the fact that the directors have analysed the budget group together with the forecast of cash flow and insurance arrangements of the entire group in the year 2017. Based on assessment report and on the backdrop of current financial condition and current borrowing facilities, directors of the business concern remain satisfied that the particular group is a suitable going concern and have continued to presuppose the base of the going concern in the course of preparation as well as presentation of annual financial assertions. Essentially, this procedure of communication of key audit matters thereby aids management to appear at fitting decisions along with preparation and presentation of financial declarations. Considerations as regards going concern According to the directive of the Auditing Standard ASA 570 (referring to the going concern), there is necessity to mention risk assessment process along with allied activities, analysis of administration analysis, stages beyond analysis of management, supplementary inspection processes at the time when diverse events otherwise conditions are distinguished. The necessities of the regulation ASA 570 also include communication with the ones charged with the responsibilities of governance. On the other hand, evaluation of financial statements of the firm Western Areas Ltd indicates the fact treasury committee was established in the corporation. This essentially can supervise particular treasury actions of the overall group. In essence, this group was accountable to ensure that there is suitable governance of different significant functionalities (Simnett et al. 2016). The audit committee offers oversight duties from the perspective of overall board and from the standpoint of largely Companies Act. Particularly, this can be related to assessors accountabilities, internal controls along with monetary assertions of the firm and the extent to which the same conforms to the relevant legislation, regulations along with governance practices. Principally, the committee appropriately regulated all these audit affairs, area analysed and sanctioned by the board on an annual basis. Essentially, this aids users of financial information to comprehend whether the corporation is satis fying the necessities of the going concern (Weins et al. 2016). The working group evaluated the process of appraisal of companys position as going concern and suggested to the board that loss of the firm has declined from $35013 to $29,783. Essentially, this can be announced to be a significant audit matter that necessarily has the requirement to comprehend actual financial situation of the corporation Western Areas Ltd. Understanding business concerns and business environment Auditors have the need to comprehend processes of adoptions of novel as well as revised accounting standards issued by the AASB and interpretations of important influence of financial performance and position (William Jr et al. 2016). This also includes presentation of principles of consolidation and applicable recognition and enumeration processes, segment reporting processes, revenue recognition processes, finance costs, critical accounting approximations and many others. Recommendations and conclusions In conclusion, it can be hereby mentioned that auditors have the requirement to outline policies and consequently acquire validation for supporting administration. Several financial pronouncements are appropriate within the limitations of materiality. Consequently, for expressing opinions, professional scepticism in the financial reporting of Western Areas Ltd. can limit the judgement as regards the validation that is essential to attain the specific state. In addition to this, accounting principles is basically prescriptive as well as rely wholly on characteristics. On the contrary, rules for auditing have the necessity to be behavioural in characteristics since the assessments and mechanisms are descriptive and depend on the judgements of the auditors. Essentially, the auditors are anticipated to be self-governing and govern clients both in reality as well as experience. The auditors therefore have the need to be objective and evaluators have the necessity to observe the audit subs tantiation. References Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Bhattacharjee, S., Maletta, M.J. and Moreno, K.K., 2015. The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments.Accounting Horizons,30(2), pp.225-238. Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit market structure and competition in Australia.Australian Accounting Review,24(4), pp.298-312. Chandler, R., 2014. Auditing and assurance.London School of Economics. London. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Ge, Q., Simnett, R. and Zhou, S., 2016. Ethical and Quality Control Requirements When Undertaking Assurance Engagements. Hay, D., Stewart, J. and Botica Redmayne, N., 2016. The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Liao, L., Lin, T.P. and Zhang, Y., 2016. Corporate board and corporate social responsibility assurance: Evidence from China.Journal of Business Ethics, pp.1-15. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015.Auditing assurance services. McGraw-Hill Education. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014.Auditing: A Practical Approach. Wiley Global Education. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities.Auditing: A Journal of Practice Theory,35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. InIntegrated Reporting(pp. 269-286). Palgrave Macmillan UK. Weins, S., Alm, B. and Wang, T., 2016. Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education. Auasb.gov.au. 2018.Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 16 Jan. 2018]. Westernareas.com.au. 2018.Home - Western Areas. [online] Available at: https://www.westernareas.com.au [Accessed 16 Jan. 2018].

Lord Of The Flies Flames Of Determination Essays -

Lord of the Flies: Flames of Determination Lord of the Flies: Flames of Determination Being a part of a group of children having to adapt after being trapped on a island with no surrounding civilization is an unimaginable situation. However, William Golding shows just how terrifying it can be in his novel, Lord Of The Flies, by his use of symbols to represent hardships. The main symbols, which best portrays characteristics are the fire and the conch; symbols leadership and confidence. Ralph feels the need to create a better place as he attempts to get everyone home. Although he is demanding, Ralph shows that he has good ideas and can enforce what he thinks should happen: "Shut up," said Ralph absently. He lifted the conch. "Seem to me we ought to have a chief to decide things," (Golding, 22)." His forcefulness gains respect and a confident response from the others. "Ralph smiled and held up the conch for silence," (Golding, 23)." The conch is mentioned and revered as one of the symbols of such power. As Ralph blows the conch, the others draw nearer, compelled to follow: "By the time Ralph had finished blowing the conch the platform was crowded," (Golding32). Piggy, however, was aware of the conch first, but Ralph was credited with its discovery and use. When it was first found, Ralph thought it was a stone in the water but Piggy saw it as the shell and explained what he knew about it: "A stone." "No. A shell." Suddenly Piggy was a-bubble with decorous excitement. "S'right. It's a shell! I seen one like that before. On someone's back wall. A conch he called it. The shell emits a deep harsh note boomed. Ralph was amazed at the sound. "Gosh!" (Golding, 17) The sheer importance of the discovery of the conch, in addition to its appealing sound, it symbolizes the unity of everyone. Ralph, again, shows his leadership abilities as he recognizes the use of the conch, "Conch?" "That's what this shell's called. I'll give the conch to the next person to speak. He can hold it when he's speaking," (Golding, 33). This designation shows the beginnings of organization and sharpening skills of the children. Another symbol of strength and command is the fire. Enforcing the rules proves to be a difficult task, but the children would rather play than keep the fire going. Ralph gives the idea for the fire, but it seems to be a formidable task: There's another thing. We can help them to find us. If a ship comes near the island they might not notice us. We must make a fire. (Golding, 38) Not only was Ralph's idea of the fire a critical attempt to save everyone, it also helped to gain more respect and responsibility. Jack suggests the idea of using Piggy's glasses to light the fire, "His specs-use them as burning glasses!" (Golding 40). They have the responsibility to keep the fire going, but they get side tracked by hunting and the fire goes out. "There was a ship. Out there. You said you'd keep the fire going and you let it out!" He took a step towards Jack who turned and faced him. "They might have seen us. We might have gone home," (Golding, 70). Although the fire proves that the children are not completely responsible and able to govern themselves, the conch symbolizes the growing hope and potential that people have to advance. Golding brings emotion, thought, and symbolism together in Lord Of The Flies to tell a story of survival by adaptation and ingenuity.

Cell Phone Usage at Al Ittihad Model School Among Male Students

Cell Phone Usage at Al Ittihad Model School Among Male Students This study will utilize both qualitative and quantitative data since the study variables require that these two types of data be captured during the research process.Advertising We will write a custom research paper sample on Cell Phone Usage at Al Ittihad Model School Among Male Students specifically for you for only $16.05 $11/page Learn More Questionnaires will be used to collect the primary data since the study concerns variables that cannot be directly observed such as opinions, perceptions, and feelings of respondents. Such implicit feelings will only be collected through writing, and the questionnaire will be the best tool to collect both structured and semi-structured questions. The questionnaire will be in two parts. The first part will seek information on the background of the respondents, while the second part will obtain specific information on use of cell phones by the respondents under study. Both set of information collected through this quest ionnaire will therefore be qualitative and quantitative in nature. The data collected through questionnaires will then be entered into a database where statistical analyses will be done. The quantitative data will be analyzed using descriptive statistics and statistical programs such as SPSS while qualitative data will first be coded and then analyzed (Silver, 1993). After the finalization of data entry from the selected samples, the next step will be analysis of the data using descriptive statistics to determine the accuracy of the research objectives and hypotheses. In this case since our research study intends to investigate whether cell phone usage at Al Ittihad Model School among male students has any causal-effects, then my focus will be on analyzing descriptive statistics such as mean, Pearson Correlation Coefficient and Variance and Standard Deviation among others (Silver, 1993). Both variance and the standard deviation are used to measure the variability of a dataset i.e. h ow widely the data is dispersed. The standard deviation is the square root of the variance; this will be relevant for our study since there are numerical data involved.Advertising Looking for research paper on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Pearson Correlation Coefficient is a measure of linear dependence, referred as correlation between two variables of interest that occurs in a continuous format while mean is the average of a set of scores or measures (Silver, 1993); it is calculated by summing the scores and dividing with the number of observations. Study approach weaknesses Quantitative research method is mainly objective in nature and is largely concerned with research of the quantitative aspect of a study; as such it utilizes statistical tools in data collection, entry and analysis. The most widely used methods of data collection in this case are observations, tests, questionnaire, surveys and use o f existing statistical time series (Hoepfl, 1997). Qualitative research method on the other hand interprets, evaluates gathers and uses qualitative data study methods to examine qualitative facts; this method is very subjective when compared to quantitative method and is usually focused on the wider population than quantitative methods (Hoepfl, 1997). Case studies, observations and interviews are commonly used in collection of data in qualitative designed studies (Hoepfl, 1997). So because each method utilizes different tools in research, then each has also unique strengths and weaknesses and a combination of both approaches is the most ideal research design. Thus, by including both these methods in my research study, I have strengthened my research study. Weaknesses in qualitative research The data analyzed through the use of qualitative method lacks external and internal validity (Austvik, 2009). This is because the information generated is subjective in nature and it is paramoun t for the researcher to subjectively interpret the data including through use of their own experiences. Qualitative research method is mainly subjective; as such the research findings are subject to biasness of the researcher. In this type of research, the information generated may be impossible to validate since a large aspect of it is dependent on the experience of the researcher due to the subjective interpretation of the data that is involved. Data analysis in quantitative research is very challenging and time consuming since the data must first be coded before it can be interpreted. This requires skills and much experience to manage unlike the case in quantitative research A qualitative researcher must use natural setting which will be the context from which the data collection must be undertaken as this is essential because subjects of study in qualitative research cannot be investigated independently from their social environment. This is more challenging, costly and time con suming. Qualitative research lacks uniformity and reliability because responded have an option to ignore some concepts and chose others during data collection. Generally, qualitative research only uses small sample size in the research process since it does not largely base its findings on the sample size as compared to the quantitative research which mostly relies on large samples which is essential in this case because of its research design. The implication is that the data obtained is less reliable in the case of qualitative as compared to that of a quantitative research Weaknesses in quantitative research Quantitative research method is limited in analysis of subjective data since its focus is on numerical values/datasets Quantitative research method is limited in investigation of phenomena that requires postulation of hypotheses since the researchers in this case do not go beyond the data analyzed to find solutions to answers such as why, and how for instance In Quantitative research method it is very challenging to ensure generalization of results because of difficulties in ensuring randomization of sample is achieved and also due to lack of reasonable degree of population validity between the population itself and the selected cases. Plus given that the sample size is not a representative of the whole population.Advertising We will write a custom research paper sample on Cell Phone Usage at Al Ittihad Model School Among Male Students specifically for you for only $16.05 $11/page Learn More Finally, like all research studies, quantitative research method is subject to bias. The major types of bias in quantitative research are undercoverage, non-response bias and voluntary response bias. Undercoverage bias occurs when a sample size does not meet the minimum number of cases of the larger population leading to under representation of the population. Non-responsiveness occurs when significant numbers of sample cases that have alre ady been chosen fails to respond by answering the required information. This compromises the quality of the research study and complicates the data analysis process. Finally, voluntary response bias occurs when sample cases are selected based on their voluntary choice. References Austvik, O. (2009). Strengths and weaknesses related to various empirical methods  in interdisciplinary fields like International Political Economy. Web. Hoepfl, M. ( 1997). Choosing Qualitative Research: a Primer for Technology  Education Researchers. Retrieved from https://scholar.lib.vt.edu/ejournals/JTE/v9n1/hoepfl.html Silver, D. (1993). Interpreting Qualitative Data. London: Sage Publications.

Easy Baking Powder Substitution for Cooking

Easy Baking Powder Substitution for Cooking Are you doing any baking? If you find yourself having only baking soda and a recipe that calls for baking powder, or vice versa, do you know enough about cooking chemistry to make a substitution? All you need is a bit of cooking chemistry to save the day. Using Baking Powder When the Recipe Calls for Baking Soda You can substitute baking powder in place of baking soda, though you will need a bit more baking powder, because it contains additional ingredients. If the recipe calls for baking soda, use 2-4 times more baking powder. So, if the recipe uses 1/2 teaspoon baking soda, use at least 1 teaspoon baking powder. Another suggestion is to replace an acidic liquid in the recipe with a non-acidic one. For example, if you are doing a substitution and the recipe calls for buttermilk, youll get better results if you change to regular milk. Using Baking Soda When the Recipe Calls for Baking Powder You cant directly substitute baking soda if you are out of baking powder. However, you can make your own baking powder, using two parts cream of tartar and one part baking soda. It can get a bit tricky to get the measurements right if you only need 1 teaspoon of baking powder, so what you might want to do is mix up a small batch of homemade baking powder and save the rest for later (stored in a sealed container to keep moisture away). Mix together 1 teaspoon baking soda with 2 teaspoons cream of tartar. Then measure the amount of baking powder that you need from that mixture. Another variation on this recipe is to mix 1/4 teaspoon baking soda, 1/4 teaspoon corn starch, and 1/2 teaspoon cream of tartar. This yields 1 teaspoon of baking powder, which also acts as a double-acting baking powder. Youll get the best results with this version if you use 1 teaspoon of the homemade baking powder for every 1 cup of flour in the recipe. If you use homemade baking powder, be sure to bake your recipe right away after mixing the ingredients. There are commercial baking powders that will allow you to let a recipe sit for a while before baking, but its generally a good plan to start heating the food immediately, since the reaction that causes baked goods to rise starts as soon as the wet ingredients are added. Notes About Baking Substitutions Substituting leavening agents such as baking powder and baking soda doesnt usually have a huge impact on flavor because these ingredients are present in fairly small amounts. However, you might notice a flavor or texture difference. It wont necessarily be bad. In fact, you might discover a new favorite recipe!

Middle east and west Asia Reading Assignment Example | Topics and Well Written Essays - 250 words - 1

Middle east and west Asia Reading - Assignment Example Modernization and industrialization was accompanied by loss of independence. At the beginning of the 17th century, Japan used to exclude itself from all contact with any other nation (Annika & Bo 63). The warriors, samurai army and damaiyo used to offer protection to the peasants. During 1867, the Meiji ruling realized the ways of encountering the influence of the west, which was through modernization. It is this duration that the Japanese decided to select what was best from the Western civilization and practiced in the state. The Middle East also suffered from forced modernization where the nation had to learn the smooth acceptance of modernization and industrialization (Ashok & Sisodia 50). The modernization programs complemented the political and economic considerations under different cultural and social grounds. A major approach was to shut off illiteracy in the Middle East during forced modernization. The arrival of the west impacted on the Islamic world where it reduced to Europe-dependent bloc. The Muslims rejected the European paradigm and the felt humiliated because the Palestine lost to Zionism (Annika & Bo 63). The religious, economic, political and social structures forced the Muslims to make irreversible progress such as industrial production, ideals of democracy & progress, social modernization, investment capital and technology. Rabo, Annika, and Bo Utas. The Role of the State in West Asia: Papers Read at a Conference Held at the Swedish Research Institute in Istanbul, 14-16 November 2002. Stockholm: Swedish Research Institute in Istanbul, 2005.

Leadership in business management Research Paper

Leadership in business management - Research Paper Example He is like a captain of the ship. He or she brings all team members on a proper track of their objectives. The efficient leaders are needed in every organization for attaining both small scale and large scale goals. While describing the importance of the leadership, Marlene Caroselli, in her book, â€Å"Leadership Skills for Managers, says, â€Å"It is easy to make money. But leaders strive to make a difference. They are willing to make sacrifices and to inspire others to do the same.† [1] According to Peter Northouse, leadership is â€Å"a process of whereby an influences a group of individuals to achieve a common goal.†[2] Qualities of an ideal leader: There are five major traits or qualities of an ideal leader. Honesty Visionary Competent Inspiring Intelligent The great freedom fighter of India and the father of India Mahatma Gandhi was a perfect leader who had all the above mentioned traits in him. So he has always been the source of inspiration not only for the In dians but from the people all over the world. The uniqueness of his leadership lay in his unique doctrine of non-violence which was later adopted by Martin Luther King and many other leaders from all over the world. Leadership has the different styles like autocratic leadership, democratic leadership and free rein leadership. And the popularity of the leaders lies upon what method he uses in different circumstances. Napoleon was one of the most famous leaders in the world. He was a man of great vision and he would win the battle on the basis of this vision. Both Mahatma Gandhi and Napoleon understood the importance of winning people. Characteristics of good and bad leadership The success of any institution or any organization depends upon the leadership of that institution. Good leadership can shape the future while bad leadership can create disaster. Examples are two opposite leaders Mahatma Gandhi and Hitler. With an extraordinary unique and ideal leadership Mahatma Gandhi won the war of freedom. He fought the war with the unusual weapon of non violence and so his war is the only war which is known as a bloodless war. On the other hand Adolph Hitler’s leadership totally tends towards dictatorship, violence and bloodshed which led the people of Germany into anarchy and deterioration. The leader decides the future of his institute. Bad Leadership : Major Attributes Bad leadership is associated with the incompetence of the leader. While talking about the incompetence of the leadership, Dr. Martin Luther King Jr, in his speech says, â€Å"Incompetent leaders are not necessarily incompetent in every aspect. Moreover, there are many ways of being incompetent. Some leaders lack practical, academic, or emotional intelligence.† Rigid leadership also is an example of bad leadership. The rigid leader is not ready to accept the changes. The changes are inevitable and they must be accepted and accordingly the leaders should adapt them. Adaptability means ac cepting the changes and adjusts ourselves according to the changing mode of circumstances. But if the leadership is rigid and refuse to accept the changes, the organization cannot survive in the modern world which tends to change consistently. Intemperate leadership is also risky for the organization. When the leader completely losses his control and is aided by his followers then he is no more capable of leading the people. Barbara Kellerman in her book â€Å"Bad Leadership,†

The Use of Image, Allegory, and Voice in Robert Frosts Poetry Essay Example for Free

The Use of Image, Allegory, and Voice in Robert Frosts Poetry Essay The poetry of Robert Frost was written in the early 1900s and have become a standard in American Poetry. Frost was a prolific author and poet who had the unique ability to effortlessly combined the rich and varied American landscape with modernized transcendental thinking. His poems continue to inspire poets, students, and casual readers. Many of his poems center around nature, his love for New England landscape, and the human experience. These poems are usually set in the colorful New England landscape at the onset of fall and memorializes the journey of one man forced to decide, choose, ponder, or reflect. He creates his point of view from his own personal experiences. After a close reading of his poems it is clear that Frost often asserted the same theme throughout his work. This theme was that of human choice and utilization of free will. Frost uses voice, imagery and imagery and allegory which develop a theme that life is about making hard choices and committing to those choices.   The central metaphor in the â€Å"Mending Wall† is the wall itself and Frost utilizes this as an allegoary. As the wall decays, the narrator and his neighbor repair, which maintains their relationship. However, the wall is also used by Frost as an symbol. The wall symbolism the metaphoric wall which human build to keep themselves safe and other out. Frost asserts that â€Å"There were it is we do not need the wall† (23) implying that while emotional wall exists, they are not needed. He believes that â€Å"something there is that doesnt love a wall† (1). Narrator cleverly explores that idea that if people were truthful with themselves they would have to confess they do not like the wall which separates one life from another. Perhaps this is the reason for the falling stones and the constant decay of the wall over time. Frost has the unique ability to bring together metaphysical thought and the beautiful New England landscape in rhyming text. There are several minor images within the poem which add to the mood and tone of the poem. The setting of the poem is springtime and can be seen in â€Å"frozen ground swell† (2), â€Å"spring mending time† (11), â€Å"in the sun† (3), and â€Å"spring is the mischief in me† (28). Spring is the time when life begins anew and there is great hope for the future. What matters is that the poem makes clear the fact that sometimes serious questions arise, questions that neighbors must decide. . The concept of being a good neighbor is American ideal and an universal experience. This poem is really a dialogue between Robert Frost and his uncle. His uncle was his hardest critic and pressured Frost to do succeed at school. When Frost attempted college several times and failed, his uncle talked him into running a farm for several years . Frost, while he respected his uncle, wanted him to mind his own business. He wishes that his uncle would be hopeful of the future and not try to dominate his present. Their relationship is reflected in the poem. Similarly, in Nothing Gold Can Stay, he explores another common experience that nothing good lasts forever with images. This is a reflection of his own experiences with loss and death. Robert Frost was born on March 26, 1874, in San Francisco, where his father, of â€Å"irm New Hampshire stock, edited a newspaper. The paper was Democratic and Roberts full name is Robert Lee Frost, two facts which are usually taken to indicate the elder Frosts attitude to then-Republican New England. When Robert was eleven, his father died, and he and his schoolteacher mother crossed country and settled with relatives in Massachusetts. The poem opens with images offering the freshness of spring; but as in a dream, when one reaches for the object it is gone, Natures first green is gold (ln 1). Frost continues, Her hardest hue to hold (ln 2), this first green is of a delicate and transitory quality that is already disappearing even as it is being born. By line four the pattern is set. These desirable things are given, but not to keep. The process goes on as . . . leaf subsides to leaf (ln 5). Every human goes through the loss of innocence and learns the archetype of golden youthfulness and innocence was soon lost before the onslaught of the properties of the tree of knowledge. Frost also utilizes voice in his poetry to talk about the common human experience. This universal experience is exemplified in Stopping by Woods on a Snowy Evening. Frost observes The woods are lovely, dark and deep / But I have promises to keep (ln 13-14). Narrator does not give in, and he makes sure he keeps his promises. The the forest is often a symbol in Frosts poetry. It is symbolic of tempting force which can make an individual off track. This of course is something that everyone in the world has gone through being tempted away from doing what an individual know is right and just . Frost through the utilization of literary devices explores the theme of universal experience. The idea of universal experience is a major reason that Frosts poetry is popular, well loved, and stood the test of time. Frosts personal experience can be traced through all his poetry but most elegantly in The Mending Wall, Nothing Gold Can Stay, and Stopping by Woods on a Snowy Evening. Works Cited DiYanni, Robert. Reading Fiction, Poetry, and Drama. Sixth Edition. Boston: McGraw-Hill, 2004.