Gatsby - nick carroway essays

Gatsby - scratch carroway papers Scratch Carraways character is both piece of the story and simultaneously the medium through which we see it. One must accept that since he is an autonomous character he is certainly not a totally target wellspring of data. As everything in the novel goes through him there is no other un-one-sided wellspring of data, so one must decipher his considerations and suppositions cautiously. There is additionally another significant factor about Nick Carraways portrayal that ought to be thought of; he is an anecdotal character made by Fitzgerald and utilized by him as an instrument for portrayal so anything that Carraway identifies with the peruser is basically Fitzgerald imparting to the peruser as a substitute. There front he is mentioning to the peruser what Fitzgerald needs us to know, so his portrayal is in any event solid in that sense, albeit maybe not in every case totally clear and target he is all things considered in a general sense dependable. Regardless of whether Nick Carraway is an affable character or not is fundamental to the novel. One must ask whether Fitzgerald needs us to like him or not. This will administer the way that the peruser deciphers the feelings and portrayals that he identifies with us. Critically, the decisions that Nick some of the time passes on individuals will convey significantly more weight if the peruser really discovers Nick an amiable character. Scratches assessments of him self are interesting...he attempts to be as fair as possible...he considers himself to be a very open minded individual, ready to hear individuals out....says he does this from the counsel of his dad...he likes individuals to be well behaved....he is maybe somewhat hyporitcal when he says that everything Gatsby speaks to he respects with boundless disdain however then proceeds to talk about his appreciation for the man. Scratches assessments of himself can be extremely uncovering, the initial two pages of the novel are intriguing as he reflects upon his own character. His assessments of himself are very high, he even confesses to being so ... <!

Contract Negotiations Research Paper Example | Topics and Well Written Essays - 1000 words

Agreement Negotiations - Research Paper Example At long last, the end will summarize the postulation just as the discoveries. An agreement is a legitimate understanding including at least two gatherings. This implies contract exchange is a procedure of discussing the specifications of the consent to arrive at a predetermined objective. Before endeavoring to arrange an agreement, one have to recognize the fundamental goals for going into the understanding, explore on the current agreement laws, fabricate trust with the moderators, and get ready for the whole exchange by getting significant figures and realities. Agreement moderators have enormous abilities and information that help them to procure a progressively fitting and useful agreement for their customers (Garrett, 2005, pp. 18-21). Thusly, under the hypothetical establishment, this treatise targets depicting the principle subject matters and aptitudes that are essential to guaranteeing accomplishment of an agreement moderator. It likewise subtleties one methodology that a powerful mediator should consider to accomplish a positive agreement. Also, unde r the conversation part, important ramifications with respect to contract arrangement will be examined. This talk reasons that successful correspondence, basic reasoning, undivided attention, legitimate and specialized getting, the executives, and social perceptiveness are a portion of the aptitudes and information that are required to ensure a productive agreement. Research shows that the principle occupation of an agreement moderator is to boost an incentive for their bosses. In this way, they should be profoundly equipped and have specific aptitudes and information that are in understanding to their profession. For example, one of the fundamental capabilities that they have to need to guarantee a great agreement is immaculate relational abilities. This implies they should viably verbalize the requirements of the association and be in a situation to win more customers. In addition, they have to have a rich ground for information and be basic scholars. In that

Tree Rosales Saga

The Different Customs and Moral Principles of the Filipino Nation Reading books has numerous advantages both intellectually and ethically. Initially, your psyche will be dynamic and drawn in into mature age, and perusing can assist you with foregetting the issues throughout your life, and get you enamored by the undertakings of another person or by the creator itself. Perusing is a fun and extraordinary approach to leave an incredible worries and Just unwind.Through perusing it can likewise improve one's expertise and technique use, constructs familiarity, extends scapulars, and fabricates information on the world. Thus we are given an assignment to peruse Filipino fiction books. There is a scope of selection of books that were given to us and I pick the book of F. Meeting Jose, entitled Tree. Francisco Session Jose or essentially known as F. Meeting Jose, he is one of the most conspicuous writers of abstract books in the Philippines; he made a great deal of books that handled the va rious issues, for example, control, redemption, empathy, social preference thus on.F. Meeting Jose has been known as a Philippine national fortune as well. He was conceived on December 3, 1924 in Resale, Philippines. He was acquainted with writing in government funded school and later at the University of Santos Atoms. While filling in as a Journalist in Manila, he started his enthusiasm for composing short stories and in the long run books. One of the books that he made which is known as the Resale books that earned a few honors like the 1980 Ramona Massage's Award, 2001 National Artist Award for Literature and the 2004 Pablo Neared Centennial Award is the book qualified Tree.According for Session Jose, as expressed at the rear of his book, â€Å"Tree is an account of a kid experiencing childhood in a little Looking town, encompassed by companions underneath his social class, by family members and gushing workers who have served his family for their entire lives. It is likewise an account of persecution and compassion†see, F. S. , 1978). Tree is one of his couple of artful culminations' in which I get the opportunity to peruse and I accept that this book was composed based from the writer's understanding since it is written in the main individual purpose of view.I chose to utilize the social and the good philosophical methodology in talking about the story. Tree is a story that handles about the various traditions that are rehearsed by the Filipinos and it is likewise an account that shows virtues. The story occurred in a humble community of Resale in the region of Panamanian, during the year sass's, the time of the American and Japanese colonization in the Philippines. The story rotates about a little fellow who is growing up where in he is encircled by his companions, family, hirelings who are all lower than his social status.The kid is growing up together with his dad who is exceptionally conspicuous in their town since his dad is working for a majo r individual who is Don Vaccine, a notable land proprietor in Resale. His dad is referred to o be as a colleague of Don Vaccine and he likewise has the position to have lands and convince individuals however he sees fit. The little youngster experienced childhood in a sort of life that everyone longed for. There is no requirement for him to work to have something to eat, to live; everything is all around given to him by his father.Even the little fellow grew up together with his dad with a real existence that is entirely agreeable; his relationship with his dad is far off and remote. He just observes his dad all the time and they even talk conceiving an offspring (pig. 9). And all that is left for him were the recollections how individuals would recorder how excellent her mom is and stories from individuals about how his dad had adored her mom to such an extent. Thus the little fellow despite everything yearns for her mom's quality and cherishing care. He even absurdly wishes to see her mom even she would be a gray spirit.In some way, he feels glad at whatever point individuals would commend her mom anyway he despite everything feels the feeling of misfortune and uselessness (pig. 9). Be that as it may, despite the fact that he doesn't have a mother next to him, still he grew up with appropriate habits and an agreeable youngster. He is a little fellow who never Judges those individuals who are around IM regardless of the contrasts between social standing. He never picks individuals to blend. He makes companions to all and fortunes them as a piece of his life since he has this conviction that those individuals he meet en route shows him various exercises in life that would make him a superior person.Like his companion Angel, who endeavors to have any kind of effect for himself by Joining what his heart genuinely wants to be a fighter since he accepts that is the place he would truly have a place, he wouldn't like to be a hireling for his entire life and serve t heir family Just to pay the obligations of his dead parent's. Heavenly attendant infer needs opportunity for himself thus he advised his arrangement to get away and Join those troopers in the mountain to battle against what ought to be for them to the little youngster. Hilled is another companion of the primary character in the story (pig. 14).Hilled is a young lady to some degree about his age who is an individual from the bazaar group that performs strolling in a tightrope up in the statures. As his companion, Hilled showed him a ton of things throughout everyday life, even at a youthful age Hilled work effectively Just to acquire cash and have something to eat. She utilizes her abilities in engaging. She nearly ignored her investigations and Just dunked on acting in the carnival group to have the option to assist her with child rearing's and the individuals who are anticipating from them. Cousin Marcelo, a relative of the fundamental character in the story additionally had an eff ect in his life. Cousin Marcelo was an exceptionally taught man and a decent good example for the principle character.Despite the information that he picked up from considering, he never utilized it for impropriety, to exploit to his fellowmen. Since he is instructed, he realizes how to utilize his insight appropriately and at the correct examples. Another character in the story is Old David and Seep. They are the dedicated Emily workers who were given and ready to serve until the end for the primary character's family. They previously went through their entire time on earth in serving the family since they owe a ton to the family for giving them a decent life and a solid employment. Tree is likewise a scholarly work that displays various societies and beliefs.Since the setting of the story occurred during the time of backtalk's it expected that societies and customs during that time is as yet rehearsed. Like one in the parts in the story that describes about the happenings during t heir town celebration that occurred in the long stretch of June. The long stretch of June is a month that is loaded with merriments for Resale(pig. 14). Everyone is expecting for huge endeavors during their town holiday since there are numerous individuals who might come and celebrate with them and's most energizing that the bazaar would likewise show up and be a feature for the event.During their time, town merriments won't be a triumph without the party of their supporter San Antonio De Pads, the opposition for the holiday sovereign and the introduction from the carnival group which is typically held in their court. Another custom that is available in the story when their orientated died. They rehearsed this convention of grieving that is still day of the entombment of the dead and it is commended with feasting and drinking relying upon the accounts of the dispossessed family.The family members of the perished are additionally required to be wearing dark grieving garments and dark groups for a year until the time of grieving would end. Yet, those family members who are not straightforwardly identified with the expired may quit wearing the dark dress for grieving. In the story during the unique events like the special seasons especially during Christmas, they set up a major blowout. It's their custom to observe Christmas with all the family, the hirelings, companions and family members that even they are a long way from Resale they despite everything offer exertion to go to the Christmas festivity held each year.In the account of Tree, it likewise portrayed the distinctive social shameful acts, empathy and abuse that participate in the story. One of which is a land owner versus a worker. On the off chance that you are a laborer you don't have the ability to convince the landowner to prevent from having your property. On the off chance that you resist and decline to concur with what they need, absolutely those workers would be groove and they would ensure that those individuals who tested them would be decimated (pig. 1). There is no correspondence for the marginalia individuals during their time.Justice must be served to the individuals who are well off, to the individuals who have solid impact and with the capacity to control things or even individuals using cash. Through their cash and their high societal position, everything for them is feasible. The book likewise demonstrated depiction about sympathy. It is during the time that the dad of the little youngster introduced him to her mom's grave and he was acquainted with his mom grave. The subject of the story discloses to us that life is can be painted by those individuals who are around us.They can enable us to develop, develop and go out with our usual ranges of familiarity and form us into better people through the manner in which they impact us in various ways. Since those individuals around you shared their learning through encounters in their reality. Those characters reference d in this paper had an effect to the fundamental character on how he should confront the preliminaries throughout everyday life and how to be a decent individual. He discovered that being a decent audience, dependable, lowliness and being intense is basic throughout everyday life. Something else is that cash isn't the response to everything, ethics are increasingly critical to most people.How much qualities you have for yourself the more individuals would figure out how to esteem, regard and admire you. The tree or the title of the book itself is the image in the story. The remove tree specifically. The remove tree as depicted in the book is intended to give conceal from the sun and furthermore from the downpour (pig. 2). The tree appeared as though ever-enduring it's so gigantic and taller than the congregation (pig. 2). The tree is the observer to all happenings in the town. It is by all accounts relentless. In any event, when an American warrior with an excavator runs into it, th e ere endures

Essay Topics on Rapport - Do They Really Exist?

Essay Topics on Rapport - Do They Really Exist?What do you think is the best essay topics on rhetoric in Gorgias? Or perhaps you'd prefer a topic that will challenge your abilities and push you beyond your comfort zone? Perhaps you are a novice when it comes to writing and just need to brush up.What happens when you start cramming and doing homework assignments only to discover that the college has nothing but essay topics on rhetoric in Gorgias for you to choose from? You are likely quite frustrated. After all, isn't that what you signed up for when you signed up for this whole college experience? Maybe you should have taken into account all of these issues when you signed up and make sure that you don't make the same mistakes.Of course, the problems with these essay topics on rhetoric in Gorgias are not so much the topics themselves. They are simply too limiting. These topics are the basic exercises required to pass the class. The whole point of doing an essay is to express your id eas and thoughts. If you are going to spend all of your time doing essay topics on rhetoric in Gorgias, you need to be able to stretch your ideas to their limits and expand them to get the most out of your essay.The problem with the essay topics on rhetoric in Gorgias is that they are all so basic. It's like having a class where they only taught you how to say, 'amen' and you had to memorize the entire process. Instead of studying for the class, you just spent all of your time doing essay topics on rhetoric in Gorgias.No one wants to memorize a speech to perfect your craft and also to get ahead in their career. It doesn't make sense for college students to spend all of their time studying for this type of class. That is why you need to learn some other techniques that allow you to develop a stronger body of knowledge and use it to your advantage.If you want to learn some more advanced techniques, there are a few techniques that are just as effective as essay topics on rhetoric in Go rgias. One is the writing assignment method, which teaches you to create ideas that are unique to you instead of using ideas that are already out there. Another technique is to use your choice of language to help you express your idea to the maximum extent possible.The point is, you can certainly find essays on rhetoric in Gorgias. But, you need to learn some other techniques that allow you to create your own. These are just a few tips that will help you reach your academic goals.

Marketing Plan Johnson Johnson - 8449 Words

Marketing Plan: J J DiaperOrganizational OverviewBackground on Johnson JohnsonIn 1886, Robert Johnson joined his two brothers, James and Edward Johnson and went into business in 1886 in New Brunswick, New Jersey with 14 employees. They incorporated as Johnson Johnson (JNJ) in 1887. One of JNJs most well known products was Johnsons Baby Powder, which was originally to sooth skin irritation in 1890. This led to a line of baby products with the marketing slogan, Best for your baby, best for you. Some of JNJs most well known products are Band-aid, Tylenol and the antipsychotic drug, Haldol. JNJ has been a publicly traded company on the New York Stock Exchange since 1944. The companys ticker is JNJ. They boast 72 consecutive years†¦show more content†¦The diaper industry is a new market for JNJ and it will be tough for the company to establish itself in this industry. Having a well established brand helps, however; Huggies and Pampers has dominated this industry for a very long time and breaking into this new territory is going to require a very expensive marketing campaign. OpportunityDisposable diapers make up an industry worth over $19 billion a year worldwide. This new diaper will allow JNJ to tap into this lucrative industry with a distinctive and innovative diaper that has not been developed up until now. This product has the possibility of being a huge success for JNJ and can contribute to the companys financial position. ThreatsSafety concerns are always an issue especially when developing a product used by children. JNJ needs to be prepared for claims associated with misleading advertising, inappropriate use of the product and allergic reactions that some babies may develop. JNJ invests plenty of money on trials and developing their products, however; does not always guaranty that something will not go wrong. Competition is also a major threat for JNJ. Huggies and Pampers have dominated the diaper industry for quite sometime. If this new product establishes a new demand with the customers in this industry it will not take long for these companies to produce and distribute their own versions of these types of diapers. TrendsIn todaysShow MoreRelatedThe Ethics Of Johnson Johnson1416 Words   |  6 PagesIntroduction Johnson Johnson is considered to be one of America’s most admired companies. They manufacture and sell a broad range of products from shampoo to Band-Aids, to medical devices. They also focus on research and development to help heal diseases and treat illness. The company does not have a mission statement but they do have a Credo. This credo was written by Robert Wood Johnson in 1943. 1 Our Credo: We believe our first responsibilityRead MoreU.s. Food And Drug Administration 20081687 Words   |  7 PagesS. Department of Health and Human Services, updated 2015, viewed 13 January 2016, . 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(Tanner Raymond, 2010,) Similarly, a marketing researcher might be neededRead MoreWhy Do You Believe So Many Other Employees Participate At Marketing Planning?855 Words   |  4 Pagesemployees participate in marketing planning? Putting together a marketing plan is often labor intensive and essential to the success of the business, subsequently, often many departments will contribute in their field of expertise. For example: You may need a team to do a competitive analysis of similar products, to examine how your product stacks up to others in the marketplace, and there may be a need for test marketing. 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The Social System Of Native Americans And Europeans Essay

Native Americans and Europeans, specifically from England, had totally different social systems. These social systems were greatly affected by gender and the political economy. The Native Americans heavily emphasized reciprocity and the value of friendships, thus binding people together and creating lasting relationships. Europeans on the other hand were more focused on acts of trade and the free market economy. Since Europeans relied on a free market economy, owning land was a great way to contribute and show this. Land was very scarce and it showed others the amount of wealth and prestige one had. Since land in Europe was nowhere in sight, many people immigrated to North America in hopes to acquire land thus making them rich and move up in status. The class system was very much alive and defined in Europe. Men had all the power in the world because patriarchy prevailed during this time. However, the Native Americans had a completely different philosophy. Owning property or land nev er existed within this social system. The Natives did not value wealth or riches but rather friendships and respect. The biggest difference between the two groups was the focal points of the family. European families, towns, and governments revolved around men. Men dominated the household by controlling every aspect of the home and his wife. They represented their family and confined their wives at home. Native Americans had no social system but they greatly respected their female elders. It wasShow MoreRelated Native American vs. European Way of Life Essays567 Words   |  3 Pages Native Americans and European Compare/Contrast Essay Europeans lived a much more modern way of life than the primitive lifestyle of Native Americans. Europeans referred to themselves as â€Å"civilized† and regarded Native Americans as â€Å"savage,† â€Å"heathen,† or â€Å"barbarian.† Their interaction provoked by multiple differences led to misunderstanding and sometimes conflict. 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Finance and Accounting – Audit Framework

Question: Identify and evaluate the need for and uses of an audit report Analyse the current version of the audit report Briefly analyse and comment upon the illustration of a possible improved version of the auditors report as outlined in the IAASB Invitation to Comment document. Answer: 1.0 Introduction The concept of an audit is very much important each business management depending upon the nature of the business. The concept of auditing and the concept of the in-house control system are related with each other (Bigus, 2012). There are different advantages of the in-house control system. The process of the in-house control system is a continuous process of accounting and auditing in the management. The in-house control system comprises of the set of rules and policies and procedure of the management, which are required to provide. There are different kinds of management problems that exist in the management (Braiotta, 2010). The systematic as well as the independent examinations of the documents, vouchers, accounts of the management to ascertain the financial statement of the present management in order to reflect a true and fair value of the management (Whittington and Pany, 2012). The job of the internal control management, as well as the job of the in-house control system, is to assure all the activities in the management to run smoothly. There are different kinds management frauds in the management, the job of the in-house control system as well as the job of the in-house control system is to detect all the management frauds and its early detection if they are committed. The concept of the in-house control system helps the auditor to complete the audit work on time (Gramling, Rittenberg and Johnstone, 2012). There are different kinds of the job of the auditor. It is not possible for the auditor to complete and perform all the jobs (Braiotta, 2010). All the management performs all the entire audit activity in different segments of time. On the other hand, the concept of the in-house control system is the process of performing a continuous auditing process in a regular manner. It is a process of regular auditing procedure in the management. The job of the audi tor becomes a bit easy after analyzing the entire internal control report of the management (Gramling, Rittenberg and Johnstone, 2012). 2.0 Background of the Study Marks and Spencer is a British Multinational Company, which mainly deals with all kinds of retail products. This particular company fall under the retail management and are specialized in selling different minds of clothes, household products, etc. The entire process of auditing is a very old as well as a traditional process (Gramling, Rittenberg and Johnstone, 2012). The entire auditing procedure is a concept, which exists from the time of Vedic period. At present, the concept of an in-house control system, as well as the process of auditing, becomes very much popular in every management (Whittington, 2012). Depending upon the nature of the business as well as the size of the management the concept of auditing as well as the concept of in-house control system has become compulsory. The primary objectives of the Marks and Spencers are much concerned with verifying the accounts exhibit and to reflect a true and fair statement of the company. The job descriptions of the auditor depend on the appointment made by the company for the auditor. The primary objective of the company and the auditor is to reflect a true and fair value of business (Whittington, 2012). The secondary objectives of the company are to omit errors and frauds, to omit compensating errors, to omit error of principles, etc. (Htay, 2012). Different management follows different kinds of auditing methods and auditing procedure. Statutory Audit, Periodical Audit, Interim Audit, Partial Audit, Cost Audit, Management Audit, Continuous Audit, etc. Depending upon the nature of the business the type of audit programs are selected by the company (Braiotta, 2010). Marks and Spencers is a big retail chain company. The statutory auditing system is the auditing procedure this particular company has adopted (DallO, Specter and Bruni, 2012). 3.0 Analysis of the audit report This particular case study deals with the concept of the auditing procedure of the Marks and Spencers Company (Weirich, Churyk and Pearson, 2012). This particular company appointed the auditor for two purposes. One is the primary objective and, on the other hand, there is the secondary objective (Htay, 2012). The concept of primary auditing is the concept of analyzing all the financial statement of the company to reflect a true and fair view of the financial statement of the company. On the other hand, the secondary objective of the entire auditing procedure is to detect different kinds of errors and frauds in the entire management procedure (Gramling, Rittenberg and Johnstone, 2012). The current auditing report of this particular company shows the financial positions of the company (Stevens, 2011). Balance sheet of Marks and Spacers shows the financial positions of the company. Balance Sheet of Marks and Spencers Assets Initial balance 2007 2008 2009 2010 2011 Ready money and temporary Funds $5,000 $5,667,300 $5,392,737 $5,195,134 $4,997,763 $4,658,182 Financial records receivable 3,000 3,000 3,000 3,000 3,000 3,000 Total stock 19,000 19,000 19,000 19,000 19,000 19,000 Prepaid operating cost 0 0 0 0 0 0 On time income tax 0 0 0 0 0 0 Other Present assets 500 500 500 500 500 500 Total current assets of the company $27,500 $5,689,800 $5,415,237 $5,217,634 $5,020,263 $4,680,682 Buildings of the company $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 Land and Buildings 45,000 45,000 45,000 45,000 45,000 45,000 Investment improvements 0 0 0 0 0 0 Technology and equipment 33,000 33,000 33,000 33,000 33,000 33,000 Less: Accumulated reduction fixed cost 0 18,600 37,572 56,916 76,632 96,720 Net property/equipment of the company $138,000 $119,400 $100,428 $81,084 $61,368 $41,280 Goodwill of the Comoany $0 $0 $0 $0 $0 $0 Overdue Returns 0 0 0 0 0 0 Long-term funds 0 0 0 0 0 0 Deposits 0 0 0 0 0 0 Other long-term assets 0 0 0 0 0 0 Total assets of the company $165,500 $5,809,200 $5,515,665 $5,298,718 $5,081,631 $4,721,962 Net Liabilities Initial balance 2007 2008 2009 2010 2011 Financial records payable $3,500 $3,500 $3,000 $3,000 $1,500 $1,500 Accrued operating expense 0 0 0 0 0 0 Clarification payable/short-term liability 0 0 0 0 0 0 Capital leases 0 0 0 0 0 0 Other present liabilities 2,500 2,500 2,500 2,500 2,500 2,500 Total present liabilities $6,000 $6,000 $5,500 $5,500 $4,000 $4,000 Long-term debt from loan Expense calculator $35,000 $65,522 $50,320 $34,358 $17,598 $0 Other long-term debt $42,000 $200,000 $150,000 $175,000 $225,000 $150,000 Total debt of the company $83,000 $271,522 $205,820 $214,858 $246,598 $154,000 Other liabilities of the company 0 0 0 0 0 0 Entire liabilities of the Company $41,000 $71,522 $55,820 $39,858 $21,598 $4,000 Equity Initial balance 2007 2008 2009 2010 2011 Owner's justness (common) $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 Paid-in assets 25,000 25,000 25,000 25,000 25,000 25,000 Preferred equity 0 0 0 0 0 0 Retain pay 0 (232,940) (470,864) (705,941) (964,860) (1,242,024) Total equity $70,000 ($162,940) ($400,864) ($635,941) ($894,860) ($1,172,024) Total liabilities and equity of the company $111,000 ($91,418) ($345,044) ($596,083) ($873,262) ($1,168,024) Analysis of the Balance Sheet From the above balance sheet of the marks and Spencers the auditor can reflect a true and fair view of the firm. The Auditor can the appropriate structure of the financial positions of the management (Lenz and Sarens, 2012). After going through the auditing report, the auditor concluded about the entire assets and liabilities of the company. This particular company maintains a good financial background (Weirich, Churyk and Pearson, 2012). The majority of the shareholders can satisfy the individual demands. On the other hand, this particular report will help the new shareholders in the market to invest in the primary market on the shares of Markers and Spencer has adopted (DallO, Specter and Bruni, 2012). According to the auditor of this particular company, a good financial report of the company will help the company to increase the entire financial structure of the company as by the reflection of a good financial report it will motivate all the shareholders to invest in the shares of this company (Vallabhaneni, 2014). Cash Flow Statement of Marks and Spencers 2007 2008 2009 2010 2011 Total Operating activities Net income of the company $125,000 ($237,925) ($235,077) ($258,919) ($277,164) ($884,084) Reduction of fixed assets 5,350 18,972 19,344 19,716 20,088 83,420 The books receivable 9,622 0 0 0 0 9,622 Inventories of the company 43,163 0 0 0 0 42,163 Financial records payable 0 (500) 0 (1,500) 0 (2,000) Amortization 0 0 0 0 0 0 liabilities company 0 0 0 0 0 0 Additional operating cash flow items 0 0 0 0 0 0 Total operating activities $182,085 ($219,453) ($215,733) ($240,703) ($257,076) ($750,879) Investing activities Investment expenditures of the year $0 $0 $0 $0 $0 $0 Acquirement of business of the year 0 0 0 0 0 0 Transaction of Permanent assets $0 $0 ($1,000) $0 $0 (1,000) Other invest cash flow matter 0 0 0 0 0 0 Total investing activities $0 $0 ($1,000) $0 $0 ($1,000) Finance activities long-standing debt/finance $450,111 ($65,202) $9,038 $33,240 ($92,598) $334,589 Chosen stock of the company 4,213 4,213 4,213 4,213 4,213 21,065 Sum cash dividend paid 3,879 3,879 3,879 3,879 3,879 19,395 Ordinary reserve of the company 0 0 0 0 0 0 Additional financing cash flow items 0 0 0 0 0 0 Total financing activities $458,253 ($57,110) $17,130 $41,332 ($84,506) $375,049 Cumulative cash flow $7,662,300 ($276,563) ($199,603) ($199,371) ($341,582) $6,645,182 Beginning cash balance $5,000 $7,667,300 $7,390,737 $7,191,134 $6,991,763 Ending cash balance $7,667,300 $7,390,737 $7,191,134 $6,991,763 $6,650,182 Analysis of the Cash Flow Statement The above figure shows the entire cash inflow and a cash outflow of the company (Lenz and Sarens, 2012). After completing the entire auditing procedure of the company, the auditor concluded about the entire cash flow statement of the company. This particular cash flow statement of the company shows the entire cash inflow as well as the entire cash outflow of the company (Louwers, 2011). The cash inflow, as well as the entire cash outflows of the company, determines the net cash positions of the company. The result of the cash flow of the company will reflect in the balance sheet (O'Leary, 2012). 4.0 Concept of IAASB The International Auditing and Assurance Standard Board influence the institutional aspect on the International harmonization concept of the auditing procedure. This particular assignment contains the total auditing report and audit procedure of this particular company. Due to the cultural differences of the working system of different countries the entire the auditing procedure of all the origination are different (Sinnett, 2010). This particular company follows Developing, Promoting and maintaining all the standards of the entire auditing procedure. There are some international stands, which are maintained by all the auditors in the proceedings of the audit work. The entire auditing procedure is changed in many aspects (Gramling, Rittenberg and Johnstone, 2012). There are different minds of modern techniques, which are introduced by this particular management (Stallings and Brown, 2012). The main objective of this particular management is to develop all the strategies in the global format. At present, the concept of auditing is applicable in each business management. The concept of auditing is become compulsory for every management adopted (DallO, Specter and Bruni, 2012). The type of auditing procedure is determined by analyzing the requirements of the management. It helps the management to develop a good working structure. This governing body was found in the year 1978 (Stevens, 2011). The main objective of this body is to bring a proper standard among all the rules of the audit which all the auditors follow while organization the day-to-day auditing activities. The majority of the auditing principles will maintain universality among the auditing practice in the entire world (Vallabhaneni, 2014). 5.0 Conclusion This particular assignment mainly deals with the identifications of the needs and applications of the audit report. The assignment and the audit report are based on the name as Marks a Spencers. Marks and Spencers is one of the largest United Kingdom Retail Company. The balance sheet, as well as the cash flow statement of the company, is maintained in the assignment. All the standards of IAASB about the universality of all the auditing principle Referenced List Bigus, J. (2012). Vague Auditing Standards and Ambiguity Aversion.AUDITING: A Journal of Practice Theory, 31(3), pp.23-45. Braiotta, L. (2010).The audit committee handbook. Hoboken, N.J.: Wiley. 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