Financial audits as a fraud prevention mechanism in international enterprises - Free Essay Example

In the last decade, international financial system has been hit several times by many different gigantic occurrences. The soonest was the subprime mortgage crisis, but the situation this dissertation will be concentrating is the failure of Enron. Mainly because the aim of this paper is to present financial audit as a fraud prevention mechanism, not the opposite. It will show relevant evidences that will try to figure out what was the main and real reason for the failure, as well as consequent failure of the company auditor Arthur Andersen. Since the auditor was one of the Big Five (at that time, together with PwC, EY, Deloitte and KPMG), this scandal brought the attention of a potential loopholes and poor financial reporting regulations existing at that time. Baring in mind that the fraud was detected in gigantic energy services company, with the auditor involved in scandal, authorities have made an effort to increase the control and regulation levels in order to eliminate the chance of fraud. From that time, new accounting regulations were rapidly created and old regulations renewed in order to expand the accuracy of the financial statements and reporting, especially of the large public companies. The aim was to increase the transparency, since it has the biggest role in potential fraud situations elimination. One of the first legislations that were brought up was the Sarbanes Oxley Act, which is actually a legislation for reforming accounting rules for public companies, protecting shareholders and potential investors. This act also increased the accountability of auditing firms to remain unbiased and independent of their clients. Therefore, the purpose of the following dissertation is to fully present auditing in the modern financial environment. It will present why auditing is important in financial system and assessing performance of public companies. Finally, student will explore how the auditing has developed and expanded its operations during the years. More in detail, this dissertation will have a role to closely connect auditors work with the fraud determination. Basically, auditing is meant to be a job for transparently assessing financial statements of companies and as a fraud prevention mechanism. On the other hand, based on the above mentioned example, we could draw some conclusions that auditing has failed to asses fraudulent actions in the particular example. Furthermore, the Enron scandal is a drastic example of company bankruptcy due to fraudulent management, therefore the dissertation will be mostly focused on that case study. In addition, this paper will also be closely connected to the work of the Association of Certified Fraud Examiners. It is a very important fraud examining association that deals on day to day basis in numerous projects. Furthermore it determines the source of failure. The role of the association is how to prevent and spot the potential fraudulent activities. In cases in which the losses have been generated to fraudulent acts, the ACFA has a role of determining who is responsible for the failure. It assesses the problem deeply, and in many cases has determined that auditors have fallen into the trap of being presented a clean financial statement in which fraudulent actions have been committed, but without the auditors notice. Finally, the dissertation has an aim to present auditing as an investment, and not a cost, in terms of transparently assessing and controlling management actions and company position throughout financial statements. Background From my point of view, a successful dissertation document should consist of parts which will bring closer the topic to different reader categories. What is meant by that is the fact that not everybody is finance major or has significant knowledge from this field, more precisely audit field. Therefore, a brief introduction to auditing history will be provided. Auditing is the profession that has existed in the commercial life in the past, but many times in different forms. One of the simple synonym for auditing could be controlling. And controlling has always existed. It has existed, since the majority of the medium and large size businesses nowadays are driven by the experienced employees, managers who are not the actual owners of the entities they work for. That is the main reason for having the control over the management. This was the general assumption of how auditing looked like in the past, but it had completely different meaning and was not called that way either. During the years, auditing was developing, while the modern financial audit became to take place from 1850. The sudden growing number of firms which ownership and consequently control were separated, provided a need for financial auditing and the development of increasingly detailed disclosure requirements for financial statements. In earlier times, audits were mainly con centrated on exploring errors or omissions in balance sheet accounts and on stemming the growth of fraud associated with the increasing phenomenon of professional managers and absentee owners. Back at that time, the actual detection of fraud had a very important role in overall audit process. As already mentioned, the companies increasingly started to grow, the awareness of the potential fraudulent actions was also brought higher on the attention list. The only problem was if it could be controlled in the same way as before. During the 20th century the focus of the audit has changed. Nowadays, we do have independent examination and expression of the opinion by something we call external auditing companies, or a qualified auditor (Power, 1997). There are two ways of determining the opinion, therefore the financial statement could provide a fair view, which is the US auditing practice, while on the other hand European auditing tends to be called true and fair view. On the other hand, fraud detection is not the primary objective of auditing process, although it is generally perceived by the wide range of professionals. The conflict between these two objectives is explained by as the expectations gap. And this gap could be simply explained that public generally intends to think that all reports signed by the auditors and have the above mentioned notions as fair and true and fair are fraud risk free (Power, 1997). On the other hands, auditors tend to enclose themselves that the ones who should be responsible for fraud prevention are actually company managers and their systems. When companies fail, like Enron did, for whatever reason (does not necessarily have to be fraud), the reaction of the public is always mainly focused on those who were controlling the statements of the company, auditors, not the ones who actually did fraudulent actions, the management. To conclude with the introductory part, in the past decade, there has been very much lawsuits against auditors because public was suspected in their negligence in not detecting the financial statement fraud. As a result, auditors did not just risked the loss of money, which amounts to large sums, but other very important fact and that is reputation. One day you are on the top, and other day a bad news comes and completely fails your business, that took decades, sometimes centuries to build. After Enron situation, auditing companies started taking much more care about their operations. From the clients they accept to every single detail. Why? Because company reputation is always at stake. Especially for the large and well known companies. We are living in the world where bad news have an unbelievable traveling speed. Auditors know that their companys reputation is always at stake. Every single small detail can have a big impact on company reputation and future. Not only on auditing co mpanies, but on audited companies as well. Auditors bear in mind the consequences their inadequacy could have on a complete financial system. It is a hard pressure on the auditors back. Hopefully, auditing companies have carefully adopted several risk management measures, as well as divided the responsibilities in order to have better quality services. Finally, the main problem is to understand the reasons why auditors have not detected financial statement fraud and if there is any possibility, suggest several improvements in the complete auditing process. In order to do so, student has to fully research cases where these situations have occurred. Literature review Financial statement fraud According to Association of Certified Fraud Examiners: Financial statement fraud involves the intentional publishing of false information in any portion of a financial statement. It usually occurs when a company overstates assets or revenue, or when it understates liabilities and expenses. (Fraud 101, 2005 e-book, p.27) This statement gives us a just a portion of what financial statement fraud actually looks like. Many times actual owners of the business, primarily shareholders or investors are actually blind to see the value of the corporate assets and the real value of liabilities when it happens to have such a fraud as Enron was. Most of the fraud related scandals have just given authorities a must to rapidly adopt new rules and acts, as Sarbanes-Oxley Act is, and all of them were financial statement fraud. Although mentioned Enron firstly seemed as a naÃÆ'ƒÂ ¯ve fraud situation, in the end resulted in the massive stockholder losses and liabilities to creditors, and the hardest situations to its employees who were left without anything, lost jobs and retirement funds. According to 2008 Report to the Nation on Occupational Fraud and Abuse published by the Association of Certified Fraud Examiners, US companies have suffered a median loss of 2 million dollars to fraudulent schemes. They also note that this form of fraud is greatly different from other types of occupational fraud, since the typical goal of a fraudulent statement scheme is not to directly enrich the perpetrator, but rather to mislead third parties, such as investors, owners, regulators and etc., as to only goal profitability of an organization. In other words, it is typically driven by the company managers who are seeking to enhance the economic appearance and brand respect by covering enormous debts or other lost assets. The question is, what is in stake for them? Well of course the stocks. They would sell stock, receiving performance bonuses or on the other hand selling stock to vanish their illegal or criminal acts. In the end, management benefits indirectly from financial statement fraud. Overview of Methodology Research is a very complex and time requiring process which consists of data collection, coding, all other processes of preparing and analyzing data, including the presentation of the results. (Drucker-Godhard, 2001). In this chapter, the student will present the methodology he will be using as a direction towards successfully concluding the paper. Methodology that student will follow consists of: What research approach the student follows Which data collection will be selected Which case study method will be used How to establish the reliability and validity of the researched material Research approach The research approach is basically dependent on the pillars of a normal research process. Elements of a research process mentioned by Brannick (1997), include: Research question Research category Theoretical perspective Methodology strategy Data collection approach Data analysis Any practical research has to be in close relationship, or lets say dependent on theoretical framework or the existing concept. Having in mind that students research deals with the fraud prevention mechanisms used in auditing practices, student will start his work by taking a deeper look in the financial statements fraud and consequently the overall auditors role and their responsibilities in detecting such an occurrences The nature of the research question determines whether the study can be classified as an exploratory/casual type study (Brannick, 1997, page 7). In conjunction with the research questions, What, When, Where, Who, How and Why, the research approach will fall into the categories: Exploratory Descriptive Exploratory/Casual Since until now we have explained our research problem and researched the problem into the questions of Who, Why and How, student is of the opinion that the approach in this research should be descriptive and exploratory. In order to bring closer the these two terms, find below the relevant explanations by Sekaran: Descriptive study is undertaken in order to ascertain and be able to describe the characteristics of the variables of interest in a situation (Sekaran, 200, p.125). In his research, student will use the descriptive approach to describe the nature fraudulent financial statement cases, and to neglect the possibilities for how the management could have manipulated their financial figures, and very directly the auditors. In other words, how the auditors have fallen in to a trap for being presented a false figures without a notice. Furthermore, explanatory study is undertaken in order to establish correlations between a number of variables (Sekaran, 2000, p. 129). In this dissertation, this explanatory part is being driven by the relationship between the misstatement of financial reporting and the responsibility of external (independent) financial auditors. Same relationship should also give a high value answer to an important question: What was the problem with auditors not to discover the fraudulent actions in the timely manner?! Finally, when we sum up the methodology, and brought it down to descriptive and explanatory, we define it as case-based research, since our research is being followed by the real time occurrences and examples of which all of us have been witnesses. Data collection Since the most data available on the topics are from the books, articles and internet sources, secondary data will be mostly used. Furthermore, internet based video clip interviews as well as documentary films will be analyzed in order to fully research and understand the objective background of the analyzed cases. Moreover, primary data will be used as well. Student has good relationship with Deloitte d.o.o, Serbia partners and employees, since he spent the placement year in that institution, the plan is to interview employees and management position members in order to gain comments on extensive audit experiences and fraud prevention mechanisms. Furthermore, questionnaires will be sent to several companies in Serbia to evaluate the work of auditors and how did they feel it has improved their business in the post auditing period. Details of collecting primary and secondary data As mentioned before, the primary data will be collected by the student. The plan is to prepare and send questionnaires to the several companies in Serbian market. The reason for choosing Serbian market as the one that should be questioned is the fact that the student is Serbian, has spent his placement there, has good relationships with many companies and could easily gather the needed information in prescribed time. Semi structured interviews will be held with Deloitte d.o.o. employees, as well as Privredni Savetnik management (leading Serbian periodical, whose employees are auditing and accounting experts with extensive experience in mentioned topics). Secondary data will be collected from various sources. Many of the books are already collected, while others are ordered through the internet, some books are already downloaded in electronic format, while the rest of books will be used from various libraries. Concerning articles, those will be collected over the internet, which has shown a large number of search results concerning detailed topic. Details of analyzing primary and secondary data The quantitative questions that will be provided by sent questionnaires will be analyzed quantitatively. On the other hand, qualitative data, interviews with the experts and auditors will be analyzed qualitatively. Major Sections To Be Covered Introduction Background Purpose and Objectives of the paper Defining research terms Literature review Introduction to audit and its role in changing financial environment Presentation of fraud examiner, as an audit tool Exploring future accounting rules and standards (concerning audit and fraud) Research Methodology Purpose of research Primary and secondary data collection Data sources Data analysis Validity and reliability Data analysis Financial audit fraud preventing tools and its implementation concerning different industry sectors Association of Certified Fraud Examiners as the fundamental fraud prevention and detection association Case study of Enron Scandal Arthur Andersen and its role in the scandal Dismissed fraud prevention steps Responsibility determination Recommendations Executive interviews and findings Deloitte d.o.o. Serbia Privredni savetnik d.o.o., Serbia Conclusion Overall recommendations References Appendices Preliminary conclusions Since financial reporting frauds have attracted high attention from the public, and auditors were blamed to be responsible, student aim is to answer some of the most common questions: Where were the auditors to explore the fraudulent activities?, Are auditing services a bureaucratically imposed costs or a long term investment? But those are the questions of the mass public that has not made an effort to go a bit deeper into the problem. Therefore, this document will have an aim to completely and widely research this phenomena in order to proportionally redistribute the responsibilities and failures of the each sides of the counter. By beginning, the first dilemma is always why auditors have not detected fraud in the financial statements, and what is the solution of preventing these gigantic failures and happenings in the future. To achieve such a goal, student has to study all the theories which are completely relevant to the researched topic. After the theory has been completely researched and relevant practical conclusions drawn, backed up with large list of evidences, student will be able to draw an objective conclusion. And it is very important to be objective, as this dissertation should be. Because we have a decade past from the Enron failure, massive research material and unbeatable evidences. Considering the time past between the failure and dissertation research period, student has more than enough confidence in order to believe his conclusion will be objectively drawn. In the end, after the conclusion has been made, student would like to give some recommendations. Recommendations will be dedicated to auditors in order to help them in any way much faster identify the fraudulent actions, backed up with the upcoming accounting rules from this category adopted by IAS board.

A Sample Essay on Strategic Planning

<h1>A Sample Essay on Strategic Planning</h1><p>As a teacher of promoting, I generally requested that my understudies set up their own article on key arranging. I needed to guarantee that my understudies saw how basic vital arranging was to any effective organization. Along these lines, in the Spring semester of my first year of instructing, I ensured that my understudies invested energy getting ready and investigating a key arrangement and paper. The accompanying Spring semester, I again requested that my understudies set up an exposition and hit me up for feedback.</p><p></p><p>My understudies said that they delighted in auditing their Strategic Planning Essay. There were a couple of things that were settled upon by the class. The subjects of this specific paper included: that it is so critical to design; that it is so imperative to structure the arrangement; and, the significant issues of having a target and making a key arrangement, and c haracterizing key objectives for the business.</p><p></p><p>Some of the things that were talked about were the technique that you use to make the vital arrangement, what things ought to be remembered for the arrangement, and if the arrangement was expressive or prescriptive. In any case, the significant thing that the greater part of the understudies conceded to was that they would invest more energy and exertion into the way toward composing their Strategic Plan and that they might want the chance to get input from their professors.</p><p></p><p>This spring semester, we had the option to engage with a few distinct choices in regards to the class' expositions. One of different choices was another course considered Foundations of Entrepreneurship and Economics that is educated by my previous understudy and partner Dr. Barry Sears. This course was instructed by a business teacher and is presently part of the University's Graduate College .</p><p></p><p>Students of this course had the option to compose an exposition on Strategic Planning and furthermore compose articles that were utilized to test the understudies on their capacity to compose well on these points. What's more, a significant number of the understudies had the option to take a training test in this course and compose a similar test as an instructional exercise manual for assist them with composing better future expositions. As a little something extra, Dr. Burns has presented his new, Business Communication, course which incorporates a lot of inquiries, an instructional exercise control and assignment.</p><p></p><p>It is conceivable to keep working with vital arranging in your profession or individual life. One thing that is significant is to keep learning and creating procedures to remain in front of the opposition. In any case, it is additionally critical to understand that there is a period limit for me thodologies and that they should be actualized, not simply talked about.</p><p></p><p>I accept that with regards to making a Strategic Plan, it is essential to recognize the objectives and utilize that as an establishment for the key arrangement itself. Making a vital arrangement with explicit objectives can help with getting ready for difficulties and can be utilized to help steer the key arrangement toward the objective of success.</p><p></p><p>You need to ensure that you are progressing in the direction of achievement. Some of the time it is simpler to concentrate on something little than it is to invest an excessive amount of time and vitality on something greater. What's more, understand that you have to get ready for the difficulties ahead so as to get ready for success.</p>

Analyze The Synthesis Essay AP Topics For College Essay

<h1>Analyze The Synthesis Essay AP Topics For College Essay</h1><p>Synthesis Essay AP subjects are intended to get ready secondary school understudies for school level AP courses. The program, which is facilitated by two national associations, expects understudies to take an article and expound regarding a matter inside and out. They are likewise tried on their capacity to peruse, appreciate, apply, and blend information.</p><p></p><p>If your understudy has less logical aptitudes or little capacity to look past the self-evident, the article might be of no utilization to them. Then again, on the off chance that you need to invest energy taking a shot at it, at that point it merits your time and energy. There are an assortment of incredible points that can be picked to set up your understudy for school level courses.</p><p></p><p>Basic Science Topics: Chemical, physical, and organic sciences are the absolute best subject s to pick. These will give them a general comprehension of the logical procedure and help them in seeing how the world functions. Knowing the contrast between typical regular things like water and corrosive and what 'ordinary' truly implies is important.</p><p></p><p>Physics: If you are going to show your understudy how the world functions by utilizing material science, it is ideal to utilize points identified with science, math, and math itself. Subjects like power, attraction, gravity, radiation, and iotas all require a decent handle of the physical laws included. Your understudy may have a characteristic fondness for such subjects, yet they may do not have the vital aptitudes to disclose it to a professor.</p><p></p><p>Language and Literature: Even if your understudy has not done a great deal of perusing, these can in any case be utilized to support the person in question better comprehend the setting of a word or section. A few ins tances of subjects include: scriptural or political history, writing, humanities, humanism, film, and show. Every ha its own extraordinary significance and can be valuable in understanding recent developments and even the manner in which individuals use language.</p><p></p><p>Business Topics: Many school level courses are about business. The subjects you use ought to incorporate business morals, advertising systems, and the most ideal approaches to be fruitful in your business. The themes are continually changing so it is ideal to pick a point that is new and current so you are set up in the event that the subject ever changes.</p><p></p><p>Education Topics: College level courses incorporate a greater number of subjects than simply study abilities. Training themes like polynomial math, science, science, and arithmetic all have a ton to do with the manner in which we learn and how we learn. It is a smart thought to cover a portion of th ese just as spotlight on perusing skills.</p><p></p><p>There are numerous school level papers accessible to enable your understudy to prepare for their school vocation. Utilize one of the amalgamation paper AP themes to prepare your understudy for their next school exam.</p>

Planning and Writing Your Problem-Solution Essay

<h1>Planning and Writing Your Problem-Solution Essay</h1><p>How much time would it be a good idea for you to commit to arranging and composing your concern arrangement exposition? To me, it appears each and every moment checks, however I will in general be unreasonably composed for my own good.</p><p></p><p>Now, before I dive into the insights regarding how much time you ought to spend on your concern arrangement article, how about we talk about how much time you ought to spend on getting ready to compose your paper, and how much time you ought to spend on really composing it. Everything depends. Here are some tips:</p><p></p><p>In the readiness stage, you should make sense of what sorts of materials you should use for the exposition. This will assist with accelerating the creative cycle, and furthermore can abstain from inquiring about a few distinct kinds of expositions. You will likewise need to ensure that you have an exploration organizer and three duplicates of the paper so you can make changes varying. Be mindful so as to painstakingly adhere to all directions when utilizing a content manager, since you would prefer not to wind up with something that isn't coherent.</p><p></p><p>In the creative cycle, you should set up a calendar for yourself for composing every section of the exposition. On the off chance that you have any questions, you might need to have a companion or a relative read it so anyone might hear to you, and check your language and grammar. On the off chance that vital, you can amend every section until it is as clear and cleaned as possible.</p><p></p><p>Finally, with regards to really composing the paper, you should put aside about an hour in any event every day. With a progressively customary exposition, you may work the entire thing out; in any case, I feel that the most ideal approach to this is to part the articles into t wo sections. When you have composed the initial segment, you would then be able to return and fill in the subtleties for the subsequent part, ensuring that you edit and alter each piece of the article varying. When this is done, you will have an exposition that has been altogether altered and edited for sentence structure and spelling errors.</p><p></p><p>So, that covers the entirety of the means associated with preparing to compose your paper. Presently, what amount of time would it be advisable for you to spend on this? All things considered, for me, this could be somewhere in the range of ten minutes to two hours, contingent upon the subject of the article. For a mainstream exposition, this measure of time may not appear much.</p><p></p><p>However, if the subject is a less known one, this time might be all that anyone could need to cover the additional odds and ends of data. When the composing is finished, you will need to ensure th at the duplicate is appropriately edited. Many individuals put an excessive amount of accentuation on the altering of their work, yet some of the time the last advance is as significant as the underlying stage, and that is having the duplicate appropriately edited.</p><p></p><p>Once you have this composed, the time has come to discover a class that shows a point like the one you are expounding on, or to begin composing your very own article. While an article may not be something that you need to do all the time, it will be ideal to have a chance to do so now and again. At the point when you have that experience added to your repertoire, you will appreciate the way toward arranging and composing your concern arrangement exposition each time.</p>

Jane Austen - Inspiration?

<h1>Jane Austen - Inspiration?</h1><p>There is some discussion encompassing Jane Austen as the fundamental motivation for Pride and Prejudice. She is likewise some of the time related to character Charlotte, who wedded Mr. Bingley in Pride and Prejudice. It has been said that Charlotte and Mr. Bingley are a twofold for Jane Austen's character Elizabeth, whose spouse Mr. Collins wanted to visit and lay down with all the meeting ladies.</p><p></p><p>As far as I am concerned, I was fairly shocked to see Jane Austen recorded as a wellspring of motivation for Joan Blankenship. One can possibly ask why she was not referenced when Jane Austen and Emma were being set up together.</p><p></p><p>I know as a matter of fact as a creator Jane Austen is a motivation. She gives such a great amount to the peruser by composing from an undeniable and profoundly emotive perspective, attempting to pass on considerations, sentiments and imp lications. It is nothing unexpected then that she is utilized as a motivation to creators all over. Indeed, even I've seen Jane Austen cited in books with various names.</p><p></p><p>To be totally legitimate, I might want to know how Jane Austen got this specific title, yet I'm uncertain about whether or not it is valid or not. It might have originated from the way that Jane Austen had a dear companion who was a socialite, they met at the Hazlitt garden parties. Despite the fact that there is nothing to show any genuine kinship between Jane Austen and Jane Grayson.</p><p></p><p>Jane Austen composed an assortment of books, and the vast majority of them are still around to understand today. These are largely incredible books about ladies, and I think it is presumably reasonable for state most ladies like what they read. Jane Austen's books have a reasonable and verifiable feel to them, which makes them bid to numerous women.</p>< ;p></p><p>As far as the main line of Pride and Prejudice, 'I was unable to support myself', goes, I concur with it being a cunning bit of composing from Jane Austen, yet I can't resist thinking there might be a smidgen of misrepresentation here and the writer may have simply been expressing the unavoidable issues facing everyone. Not astute or very much exhorted truly, and unquestionably not one of her better bits of composing, so I surmise we need to confess to being biased.</p><p></p><p>The certainty remains that Jane Austen's composing is top class, and I can hardly wait to peruse what else she needs to state. Her different works incorporate Emma, Sense and Sensibility, Northanger Abbey, Mansfield Park, and the three volumes of her gathered works. She composed numerous other short stories and a few books, including one that was distributed after death, which was in all probability Northanger Abbey.</p><p></p><p>There are such a large number of splendid bits of composing that rouse ladies to compose, and Jane Austen was certainly one of them. We should trust she is cheerfully perished and joyfully doing what she enjoys best.</p>

ETS Essay Samples - Students Choice

<h1>ETS Essay Samples - Students' Choice</h1><p>ETS Essay Samples are probably the best articles tests that are accessible in the market. The significance of an article test is known to an individual since it could fill in as the main reason for the understudy who will compose a paper or an essay.</p><p></p><p>Students everywhere throughout the world attempt their level best to get as much data about the Essay Samples which is accessible for nothing. They think that its hard to choose from these so they are confronting the issue. This is on the grounds that when you experience the correct source, you won't face any issue at all.</p><p></p><p>The nature of ETS Essay Samples could be assessed in the event that you visit the site of these assets and break down the estimation of it for understudies. In any case, for you to find out about it, I will inform you concerning the highlights of these examples that are utilized by understudies everywhere throughout the world.</p><p></p><p>The ETS Essay Samples will give the understudies the opportunity to make their own papers utilizing the Essay Sample. In addition, these assets can enable the understudies to investigate the correct examples as per their preference.</p><p></p><p>There are some of them which have a few alluring highlights in it while others will contain just the most appropriate quantities of value tests for understudies to utilize. On the off chance that you know about these attributes, you can without much of a stretch pick the correct example from these resources.</p><p></p><p>These assets are the best decisions for understudies in the event that they have to contrast and the ETS Online Essay Samples and different papers tests. In addition, in the event that you are wanting to compose an article, at that point ETS Essay Samples are best decisions for you as you can ge t the necessary help from them.</p><p></p><p>The extraordinary thing about these assets is that you can do all the investigation all alone and you can assemble an assortment of the example that suits your motivation. In this way, you won't face any trouble while choosing them.</p>

Reflective Essay Examples - How to Use Them in Your Writing

<h1>Reflective Essay Examples - How to Use Them in Your Writing</h1><p>The intelligent article models are useful for you to figure out how to utilize intelligent composing methods. They are the least complex and one of the most valuable strategies for understudies to realize when they concentrate for tests or articles in colleges or colleges.</p><p></p><p>With the assistance of intelligent paper models, you can undoubtedly make your own one of a kind style and make it stand apart from the group. It will tell the peruser that you realize how to offer an intelligible expression that is upheld up by rationale and you will offer guides to demonstrate the legitimacy of your cases. This will truly intrigue your peruser and will get the reaction you want.</p><p></p><p>There are a great deal of spots where you can discover intelligent exposition models. The web has such a large number of to look over that you will have no issu e discovering a few and you will doubtlessly have the option to locate a couple of more that are not the same as the others. You might need to glance in the internet, through the papers, magazines, and even libraries for certain guides to gain from. You can likewise check the books that have intelligent article models on their pages to check whether you can discover some of them.</p><p></p><p>Many individuals who love to compose are utilizing intelligent exposition models as they approach composing their appearance. Intelligent composing methods are more viable than formal procedures with regards to composing papers and stories, since it will permit you to compose things without going over the top.</p><p></p><p>Even however intelligent article models are anything but difficult to learn and utilize, you don't need to retain them. You will discover a great deal of free assets online that can show you a portion of the fundamental things y ou have to know. You will figure out how to build up your own style, you will likewise figure out how to relate your considerations to the thought you are attempting to pass on and you will discover how to utilize those tips to bring down your exposition, story, or some other bit of composed work that you need to write.</p><p></p><p>Some intelligent paper models are not identified with any scholarly subjects, yet these will give you a few thoughts on the most proficient method to communicate and you will discover that you have a superior comprehension of what an intelligent bit of composing should resemble. An intelligent paper can really be an artful culmination for you since it permits you to communicate with the profundity of your idea and the profundity of your sentiments. You will find that once you begin composing intelligent papers, you will simply need to compose more.</p><p></p><p>If you need to figure out how to say something that your perusers will see, at that point you have to know how to apply intelligent article models. With the assistance of these models, you will have the option to discover what you have to know and you will realize how to relate your considerations to the thought you are attempting to pass on. You will find that once you figure out how to apply intelligent article models, you will have the option to think of a bit of composing that will really astonish and dazzle your reader.</p>

Pro Death Penalty Essay Sample - Find the Best Online Resource

Pro Death Penalty Essay Sample - Find the Best Online ResourceLooking for a pro-death penalty essay sample can be very intimidating if you are new to this subject. But fear not, as there are some of the best online resources on the web that will help you tremendously.In fact, the vast majority of the essays are written by expert writers who have been subjected to some type of rigorous writing curriculum in an actual classroom. Therefore, even if you do not fall into this category, the chance to study from their pages is an excellent way to go.In fact, just about all students or beginners in the field, will find the material quite manageable. Since most of these programs are typically created for their undergraduate students, they will be well laid out and easy to understand. With this in mind, even the most traditional of readers should find something to relate to in these samples.The other thing to keep in mind is that some programs focus on only one particular topic of writing, so a variety of topics will make the material more interesting. You could even choose to expand your chosen topic, instead of simplifying it. It really depends on what sort of writing you are interested in.The subject matter can range from essays about things like morality and ethics to political and legal subjects. For example, some examples might have you write about the question, 'Is it worth it to kill someone for stealing? '.Of course, there are some that are much broader, but again, with such a wide variety of topics, the variety should allow you to identify an area of interest. Of course, if you are a stickler for details, you may want to consider a different sample.If you choose to look through these resources, you will find the majority are designed to be extremely easy to understand, meaning that anyone will be able to easily absorb the ideas presented within the essay. This is crucial when taking this type of class, because you want to be able to get the most out of your tim e and effort.So as you look to improve your writing skills, you need to always take a closer look at the resources you choose, as they will help you go in the right direction. Therefore, don't wait to take advantage of this valuable knowledge.

An Example of Careless Use of EA Book Sample - Do Not Copy Them

<h1>An Example of Careless Use of EA Book Sample - Do Not Copy Them</h1><p>When you are composing an EA book, you should be extremely cautious and particular about the models that you use. A few people use models that are outright deceptive. Ordinarily these models are not exceptionally noteworthy and can really befuddle the peruser and make them wonder why the writer is utilizing the model at all.</p><p></p><p>Here are a few hints on the best way to abstain from making your books and expositions appear as though they are brimming with one-sided, loaded with unscrupulous and deceptively composed substance, where just legit conclusions are permitted. Here are some pointers:</p><p></p><p>* Books and Essays: Make sure that your models are in every case genuine. While this may appear to be anything but difficult to do, it is very hard to do reliably on the off chance that you just utilize awful models. For instance, a book that offers eating graphs ought to consistently incorporate a diagram with a symbol speaking to every nourishment. Despite the fact that you may think this is a smart thought, a great many people consider it to be by and large truly upsetting and those are actually the sort of models that will in general make individuals quit any pretense of perusing your book for dread that they will be enticed to quit any pretense of eating for a long time.</p><p></p><p>* One word: Do not duplicate the lines out of one of those tributes or articles that should be sure. A great many people would imagine that they are upbeat and excited and that the individual is offering to you what an extraordinary achievement they had.</p><p></p><p>* Hand-wringing is wild around us and is the reason numerous creators ensure that they put in two or three admonitions to their work. These provisos are as a rule one passage which must be joined as far as possible of th e first or second part or first page of the book, and they are frequently joined by explicit rules or instructions.</p><p></p><p>* Beware of the infamous '' thing with regards to profiting of a portion of the advantages offered by the vast majority of the eating routine organizations offering limits on different things.</p><p></p><p>* Make sure that the book you are checking on is well altered. Every so frequently, somebody commits an extremely poor altering error, yet when that occurs, it doesn't take long for the misstep to be taken note. Accordingly, it is significant that you check everything cautiously and as right on time as conceivable in the wake of completing your book.</p>

How To Choose The Best Essay Topic?

How To Choose The Best Essay Topic?SPARTAS is one of the online composition tools that can help you in your writing and preparing essay topics. This easy to use online tool is a collection of essays on a wide range of topics. You can choose topics like religion, society, current events, science, business and many others. When choosing an essay topic, make sure that it is relevant to your subject.The topic of your SPARTAS essay is the best place to start. This is because the SPARTAS system provides you with a list of essay topics based on your application. So, by simply going through these topics you can easily identify the topics that interest you the most. The other advantage of having a specific topic is that you can get familiar with each topic as it is used in the topic. This helps you make more intelligent decisions during the writing process.As part of the SPARTAS essay writing tool, you will find a helpful guide at the very beginning of the guide. You will find information abo ut the features of SPARTAS and various techniques and tips for writing your essay. It will also give you general guidelines for creating essay topics. Finally, you will be able to create essay topics with a step-by-step guide.SPARTAS essay topics help you to identify the topics that interest you the most. You are able to find unique and interesting topics by taking advantage of this system. When choosing a topic for your SPARTAS essay, you can make use of a guide and get a better idea of what to write about.SPARTAS essay topics will provide you with research-related topics. These topics will give you an opportunity to explore the topics that interest you the most. You are able to find essay topics which relate to your specific interests. If you want to discover more topics that may interest you, you should search the website for related articles.SPARTAS essay topics provide you with topics which are relevant to your subject. Many of the essay topics provided are useful for all stude nts including senior high school students. By reading the guide provided with the SPARTAS essay topic, you will be able to come up with unique and interesting topics. If you are not able to find a specific topic for your SPARTAS essay, you should consider searching the Internet for free topics.If you want to prepare for your SPARTAS essay topic correctly, you must make use of this tool. You should first decide what topic you want to write about. Then, make sure that the topic that you choose is of relevance to your subject. The next step is to select a topic from a suggested topic list. The guide is able to provide you with a number of pre-determined topics.SPARTAS essay topics enable you to choose the topic of your essay. When selecting a topic, make sure that it is of relevance to your subject. However, when it comes to choosing a topic, you can make use of the SPARTAS essay topic tool.

Integrated Essay Samples toefl ibt

Integrated Essay Samples toefl ibtIntegrated essay samples toefl ibt provides the writer with a list of examples. This list is compiled from many different sources including professional, student and amateur writers. When an editor has the chance to review a student's work he is more likely to see a familiarity with the many sources they can find.Also, it seems that almost all writers have a writing list of their own. Now, if you are trying to learn how to write for essays with an Integrated Essay Sample toefl ibt will help you become acquainted with the various writing styles. You will learn the conventions that can help you use the styles in your essay as well as how to do it correctly.Some of the essay samples toefl ibt have been compiled by the publishers for use in their own materials and they have left them as a directory for you to look through to look for the parts of your essay that may be repeated in the examples. The editors provide some of the examples for you and the mat erial is then returned to you and is there for you to use and comment on.However, they do not leave it for you to learn for yourself. It is all up to you to actually get up and try to write your essay on the material. You have to be the judge of what you find in the examples. It may be that the examples to help you get into the right writing style to help you get to the point where the pieces of your essay are well written and interesting.One of the advantages of writing examples for these essays samples toefl ibt is that you have the choice of the tone of the essay, the subject matter, and the style. It is up to you to decide how you want to use the material in your own essay. They can be used as a guide for your own writing when you need to go from the beginning to the end and in the middle.The essay samples toefl ibt are also an invaluable tool in the process of finding and utilizing writing styles that help the writer writes well in the essay. If you are the type of writer who n eeds to learn how to keep your essay looks like it was written for you, then you will be able to see examples of those styles of writing. You will see that when the material needs to be edited that you can see how they use the styles and can find the errors that they have made.The editors also include the names of the writers, so that you can see how they write. You can also tell how they approach their essay and what they write about in them.

Why Hunting Is Still A Common Thing - 972 Words

At one point in time, humans relied on hunting and gathering to survive. Although now it is much easier to go get food for dinner, by just making a quick trip to the store, it is still really important to understand why hunting is still a common thing. Being able to hunt gives people the opportunity to bring home food to their families that is natural and not steroid induced. Also, if for any reason the world was turned upside down, how else would we find food to eat? I understand hunting is not for everyone, but I would like to tell the story of my first kill so you can fully understand the importance and feeling it gives me. An hour before sun up in late November, the sound of my usually annoying, high pitched beeping alarm is now waking me up with excitement. I roll over to the end of my bed and reached for my phone on my nightstand. I turned my phone s alarm clock off and check the temperature on my weather app. It is 28 degrees with the prediction of sun all day. â€Å"A bea utiful morning to go hunting† I say to my boyfriend as he brews his morning coffee. I make us some breakfast; eggs, bacon, and toast fill our stomachs. After breakfast, we put all our gear on. We dressed with extra layers to keep us warm, and we put on our orange vests and hats. One last thing we need to do before we leave our house; grab our guns and ammo. The moment we step outside the house, the cool and incredibly fresh air wraps around us, waking our brains up instantly. We make our way downShow MoreRelatedPersuasive Essay On Hunting795 Words   |  4 PagesHunting is what humans do daily in order to survive and it also keeps nature sustainable. But overhunting can hurt this balance and cause a chain of negative reactions that affect the entire planet. 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Short Story for a Critical Introduction Ten Years

Question: Write an essay on A Big Dream. Answer: Nancy was all set to return to her home, after a long period of ten years, finally her assignment in Japan was over. Wearing her long, shimmering silver gown, she was looking as gorgeously powerful as she needed to, for making herself appear like a woman of distinguished ability (Lodge). She indeed was one, as after all how many German women, after marriage, could retain their individual identity, and dare to choose career advancement over marital bliss. She still remembers the date, 10th of April, 2004, when she was on maternity leave, after giving birth to two sweet, lovable twins, but she was not feeling much content with this so called passive role, of feeding and upbringing two little fellows. Though a job much appreciated by her mother and other married friends, she did not understand how the job could provide her a senseof fruition, as it involved toiling and toiling harder, without any expectation for financial returns or self-advancement. And then the joyous tiding rang and reverberated itself over the phone, on receiving the call, she was being asked by her boss, if she would like to re-join the organization from the next day onwards (Shaw). Her musing over the past carried her back down the memory lane, when all of a sudden, she was startled by the loud sound of the doorbell, finally the success party, was about to begin, celebrating her achievements as an expatriate employee of the reputed German MNC, she has worked for (Hallett). Soon she found herself amidst all congratulation messages, greetings and appraisals, as her co-workers did not consider her anything short of an inspiration, for the achievement she has attained, despite several obstacles a woman is confronted with. Her dream of reaching the pinnacle of success, was achieved, and yet some more responsibilities are now put on her shoulder. So, you are now finally getting back to Germany, and we are going to miss you so much, but then it is too lucrative an offer to resist, congratulations for becoming the new CEO, dear, exclaimed her dearest friend, Julia. Her another friend shouted gleefully, Finally your big dream is coming true, we are so proud of you dar ling. Nancy reflected once again, it was indeed like a dream. She barely believed ten years back, that she could emancipate herself from all the household chores, and dull, grim life of a housewife. She still remembers how much courage it took her, to assert her dream, her desire, her ambitious longings to materialize her childhood dream, of making a place in a male- centered world. Her husband immediately shuddered, Are you a human being? I never objected to your fulfillment of ambitious dreams, but at this time, you are going to leave two innocent kids for the sake of accomplishing foreign assignments?. He continued, Its being only a week that your mother has died, and your sister has shifted to our home, and it is all together a different thing for me to handle, you cant leave me and my family half-broken like this. But to Nancy, the death of her mother was a natural thing, which had nothing to do with her joining back her job, if she could stop, she would love to, resigning for ever, but it was not in her hands. Nancy had always being criticized rather than being understood for her practical bent of mind. She was deeply mourning her mothers death, life seemed useless and directionless, she needed some distraction, something to engage herself with, to be able to escape the mundane existence and the inscrutable questions of life (May). Nancy was expecting a call from her husband or her dear sister, Miranda, but apparently they were too busy in looking after each other and celebrating their family bond, that they totally forgot her. Mark exclaimed with joy, Your family is expecting you, let us get over with the party fast, you should board the plane faster, and arrive your home, arent you excited?. Oh yes, I am too excited and overjoyed to just think of my kids, who must have grown older, and must have become more beautiful than before. And then the time was for opening up the lavish, expensive bottles of wine, indulging in the delicious recipes, sushi, Udon noodles, and many more. Sitting in the high class luxurious airline cabinet, tears of joy came out of Nancys eyes. She was very certain that her husband has forgiven her completely from mind. She thought of the painful moments, when it became so hard for her to survive in an alien country, when even her husband refused to keep any contact with her. On 15th April, she reached Japan with her husband, who after seeing all the accommodation facilities, was assured that his wife will be able to make a good, comfortable living on her own. After that, though the two had communicated a lot over phone, their communication has always remained confined to discussions regarding jam-packed schedules and official assignments (Lohafer). For her husband, the only reason for calling her up was to assure that she was doing well over there, but for Nancy, it was a chance to talk to her husband, to listen to her children utter indistinct words. But somewhere deep inside her mind, she knew that her husband has never appreciated her sudden gesture of leaving the home and family on totally materialistic grounds. But for Nancy, career advancement was the way through which she could realize the meaning of her existence. She was determined not to let her identity be lost in the mass, she wanted to leave her mark. Her husband told her, This is adamancy, she retorted this is how you define the determination of a woman ! (Rohrbach). Nevertheless, Nancy is certain that her husband, and all her children have forgiven her, and are no longer holding any hard feeling against her. Last night, she rang her husband up , and though he did not sound overjoyed, but he did sound happy. He is very good in pretension. Even before our marriage, he would pretend to be upset, even though he had forgiven me from within, thought Nancy. In her lonesome, boring plane journey, she was reflecting over the sweet, pleasant memories of the past. She was thinking of the time, when she would have hard time, in finishing her homework assignments before meeting Robert. She was late, though Robert, would finish his tasks, or would leave them incomplete, as he was always more eager to meet his beloved. Nancy still remembers how she would try to convince him, that her career was as important for her as her love, that Robert was no less a priority for her. For the moment, Robert would be assured, but again doubts would fill his mind, about the l ack of commitment of Nancy towards her. Nancy still remembers the number of times, she was being made subject to comparison with other women, such as Roberts mother, and his two sisters, and of course his childhood best friend, Kelly. All these ladies, according to Robert, were too committed to their relations, and self-sacrificing, while Nancy had her own priorities, too unbecoming of a lady. Finally, the aircraft landed itself at the airport, and she heaved a sigh of relief. Now, her wait is finally going to be over (Malui). To her biggest surprise, her entire family, had come to greet her, and take her back. She was overwhelmed, overjoyed, and yet she could not express her happiness in words. It was a moment of inexplicable joy for her. She outstretched her arms, looked with pride at her two children, who have grown up to be two ten year old children, of fine health and beauty (Leavy). Her husband and Miranda were standing hand in hand, and both of them, seemed to smile, though the smile seemed to her, more of a forced one rather than a heartfelt one. I am so happy, after a long time, I am able to meet up my children, so there you are Kitty and Henry, the most beautiful children of the world. She added, Do you know what Mommy has brought for you from Japan?. Though the kids had interacted much with their Mommy over the Skype, almost each day, a face to face interaction, made one shy and awkward, while the other finding himself in an uneasy environment, extended her hand to catch the first of his dear A unt Miranda (Starygina). On reaching her home, she realized that the whole apartment has undergone a huge change. She remembered how her favorite color was black that was too classy and elegant for her to resist. She had chosen black as the color of the curtains, the bed sheets and the sofa set. But now, all the rooms were blue-tinged and the curtains were pink, or yellow Pink and blue were the two favorite colors of her sister, she thought. Her two children came gleefully to her, announcing the food their Miranda Aunt has made for them, inviting their mother for the same. Nancy was too happy to be able to enjoy her sisters cooked food, after a long time. Ah, I shall always envy you Miranda, for these dainty dishes, and this Gaisburger Marsch is too tasty, dear, said Nancy with great delight and admiration. Kitty exclaimed Yes Mommy, Miranda is the best Aunt in the world, and you know she makes us tasty dishes every weekend evening, and all my friends come over here, to taste her dainty dishes. Henry added, And you know Mommy, she helps us so much with our assignments and home works, makes our lessons all the more interesting , and even yesterday I got A+ grade in all my subjects. Nancy gave a faint smile, and she asked Miranda, her kids and her husband to come to their bedroom, for distribution of the rich gifts, she has brought for them. Each of them was more than thrilled, to see the exotic gifts, and were too much grateful to their mother, for having brought the gifts. They thanked Nancy from the core of their hearts, and told her how happy they were to finally have met Nancy after such a long stretch of time, and retired to their bedrooms (Hammond). Nancy could not sleep the whole night. She thought over the day, she realized how different the reality was, from what she had expected or had imagined it to be. There she was, more of an outsider, rather than an important member of the family. Nobody paid her enough attention, nobody praised her contribution, but on the other hand, her sisters eyes were full of pride and joy, as she was being praised by all. Indeed, she has deserved it all; she has behaved how a woman ought to have. Nancy has sought after her dreams, her desires, her achievements, it was her dream always, but in the process she has overlooked the importance of working for others dreams (Toolan). Are you still angry with me, Robert?, asked Nancy, just before Robert was about to get up from the bed and leave the room. No, of course not, I do not have the habit of holding grudge on anyone, for a long period, replied her husband. Yes, I do remember dear, but I am just feeling so uneasy over here, nobody is comfortable with me, the children are treating me more as a guest, while Miranda is getting treated as their second mother, said Nancy. Robert precisely replied She filled the void; you created in our lives, by leaving us ten years back dear. Nancy was wearied out, listening the same thing over and again, that she has abandoned everyone, and unable to retain her composure, exclaimed So what? If you would have got a better opportunity and would have decided to leave the country, I would have to relocate with my entire family, but just because I am a woman my independent step towards self-advancement is deemed by you all as a selfish act of abandonment, right? (Reid). There were a few moments of silence, and then there was a knock on the door, with Miranda announcing that she has already prepared them the breakfast (Fallon). Robert was all prepared to have his breakfast and head towards his workplace. Before leaving the room, he answered Nancy, with a calm and composed countenance, It is not your fault dear we all have dreams, and for accomplishment of one, maybe we have to compromise a little with the otheryour dream of materialistic achievement has come true, but you failed to actualize your dream of having a loving familythis if life dear, let us go out and have the breakfast (Toolan). Reference List: Shaw, Valerie.The short story: a critical introduction. Routledge, 2014. Hallett, Cynthia J. "Minimalism and the short story."Studies in Short Fiction33.4 (1996): 487. May, Charles.The short story: the reality of artifice. Routledge, 2013. Rohrbach, Anna, Marcus Rohrbach, and Bernt Schiele. "The long-short story of movie description."German Conference on Pattern Recognition. Springer International Publishing, 2015. Al Maluli, Hayan, and Arnold B. Meshkov. "A short story of the short QT syndrome."Cleveland Clinic journal of medicine80.1 (2013): 41. Starygina, Natalya N., et al. "Dickens' Christmas Story as an Intertexteme in Leskov's Yule Short Story."Review of European Studies7.8 (2015): 193. Toolan, Michael.Making Sense of Narrative Text: Situation, Repetition, and Picturing in the Reading of Short Stories. Routledge, 2016. Fallon, Erin, et al.A reader's companion to the short story in english. Routledge, 2013. Toolan, Michael.Making Sense of Narrative Text: Situation, Repetition, and Picturing in the Reading of Short Stories. Routledge, 2016. Hammond, John R.An Edgar Allan Poe companion: a guide to the short stories, romances and essays. Springer, 2016. Lohafer, Susan. "The short story."The Cambridge Companion to American Fiction After 1945(2012): 68. Reid, Ian.Narrative Exchanges (Routledge Revivals). Routledge, 2014. Leavy, Patricia.Fiction as research practice: Short stories, novellas, and novels. Vol. 11. Left Coast Press, 2013. Lodge, David.The art of fiction. Random House, 2012.