Saturday, May 30, 2020
Using Pharmacy Essay Samples to Get Your Essay Writing Done
Utilizing Pharmacy Essay Samples to Get Your Essay Writing DoneIf you are considering composing a drug store article, it is ideal to start by getting the assistance of drug store paper tests. These examples are loaded up with sound thoughts that you can work from to guarantee that your exposition is a triumph. There are various strategies that are remembered for these examples to guarantee that you experience no difficulty recorded as a hard copy your article and that you discover an organization that works for you.You will find that the best drug store expositions will be composed by individuals who have had no conventional instruction in drug store. This is an extraordinary technique since it permits you to utilize your composing aptitudes without agonizing over being excessively specialized so as to comprehend what you are perusing. Despite the fact that you won't have the option to work straightforwardly with a PC, you will in any case have the option to utilize your composing ap titudes so as to plan your own considerations into a strong structure.The authors who compose these drug store article tests comprehend that not every person has a similar taste with regards to perusing and composing. In this way, they can assist you with building up your composing abilities by demonstrating you various strategies and formats that you can use to compose your paper. As you continue through the procedure, you will find that you can utilize your own capacities in this regard.The authors who compose these drug store article tests additionally take care to guarantee that you can compose a paper on a wide assortment of themes. This is fundamental since you will find that the theme can change over the span of a paper. Hence, you need to have the option to compose an exposition on one point yet at the same time have the option to change to another.The initial step that you will need to take when you begin to compose a paper is to discover a here and there the center passage . There are numerous ways that you can use the primary section of your article. Notwithstanding, one of the best ways is to utilize this passage to present the primary thought of your exposition and to introduce a one next to the other examination between at least two components of the topic.Some of the better essayists are the individuals who can create a solitary thought without the assistance of a collaborator. It is using this passage that you will have the option to give a short review of your point. This will permit you to express what is on your mind rapidly without rehashing yourself too often.The second center passage is ordinarily used to examine how to introduce the fundamental thought. By helping you push ahead in your examination, this section causes you present your contemplations and permit the peruser to hold a similar information as you do. You will have the option to utilize your capacity to introduce your thoughts just as the data you definitely know so you can gi ve the most valuable data conceivable to the reader.These drug store exposition tests permit you to compose an article on a wide assortment of subjects without the assistance of any other individual. So as to utilize your aptitudes appropriately, you should have the option to utilize your own capacities and information to compose an incredible article. These example papers assist you with building up your abilities by giving you a sound arrangement for making a decent diagram.
Tuesday, May 26, 2020
Why Everyone Is Wrong Regarding Essay Samples about School and Why You Should Read This Report Right Now
Why Everyone Is Wrong Regarding Essay Samples about School and Why You Should Read This Report Right Now You should locate the correct assets for your exposition along with tolerance when finding the most appropriate motivation to compose. It's valuable to dismantle composing in order to see only the way that it achieves its destinations. As you pay for schoolwork, we give those alternatives for nothing out of pocket. The methods for communicating your musings matters and choose whether your paper will be acknowledged or not. Some of the favorable circumstances that you can get when you employ our administrations consolidate the following. As a result, going through cash to manage your articles could be testing. Here are a couple of proposals for systems to utilize this asset viably. Here are a couple of recommendations, all which you ought to be able to discover on the web. In a perfect world, school rules empower understudies to keep discipline in any regard times. Likewise, harassing is a noteworthy issue in schools. Moreover, school garbs break down the possibility of social classes. Ideaof school outfits doesn't preserve family cash and doesn't cover all necessities of youngsters. You have to illuminate at a more profound level what you're looking for in a MBA program and by what strategy the school you're applying to will best meet your necessities. Embracing basic principles for educating in schools everywhere throughout the nation would have numerous advantages. You must be fit for the nursing profession just as the nursing vocation and school must be fit for you. We know that this well and that is the motivation behind why we have a gathering of profoundly qualified nursing school paper journalists who have in the past sat in a few of top nursing school entrance advisory boards all through the world. I like Bowdoin College since it is an exceptionally acclaimed school with predominant scholastics. We'll oversee them, and at a reasonable cost, as we comprehend that understudies ordinarily don't have a lot of cash to save. Understudies have occupied existences and every now and again disregard a coming cutoff time. Moreover, they can wear the garments of their decision outside the school. This is what I Know About Essay Samples about School It is conceivable to get to the author who's composing your exposition straightforwardly with the goal that you could make any adjustment. Also, she recounts to an extraordinary story. There are cases once the author can't convey the exposition. As of now, it will be valuable to examine a why us paper which works and make sense of exactly what the creator did to make a significant answer for this difficult inquiry. Stephen's article is somewhat compelling. Offer an exposition regarding any matter of your pick. Bridget's paper is very solid, yet there keep on being a couple seemingly insignificant details that could be improved. A speedy sentence is used to deliver the passionate goals of the confirmation paper. So think about your story. Customers are unquestionably the most significant segment of our work. The entrance advisory board need to comprehend what drives you as an individual and learn all the more with respect to your latent capacity. More as often as possible than not, cutoff times for submitting applications are quite often short which makes numerous potential candidates stress they won't can present their example exposition for MBA application dependably. Once in a while it's useful to see how others had the option to get over the troublesome first-line bump. Individuals today tend to settle on a scope of subjects of what their identity is and endeavor to depict every one of them. My pals state I am an extremely entertaining and a fascinating young lady with an awesome comica l inclination.
Sunday, May 24, 2020
Writing a Scientific Research Paper
Composing a Scientific Research PaperFor those of you who are composing a logical research paper, there are a couple of focuses that you should think about. This article will clarify a portion of these focuses and help you out in making a paper that is elegantly composed and interesting.The first point to remember is that your general structure ought to be finished. On the off chance that you are composing a theoretical for a gathering or a book, ensure that it is a reasonable and succinct one with the goal that individuals will think that its intriguing to read.To compose an exploration paper, one of the most significant perspectives is to give each segment its own consideration. This will permit you to partition the paper from numerous points of view, which can have a great deal of advantages. One model is that you can utilize your theoretical to clarify what the primary thoughts are for the whole paper.Another thing that you ought to consider when composing an exploration paper is that you ought to guarantee that you compose things so that your peruser doesn't get anything. It is significant that they comprehend that you have clarified what the fundamental thoughts are for the whole paper, and yet, they ought not comprehend everything that you have written.Next, you should attempt to set aside the effort to present your paper to a few diaries. This will allow you to check whether any of them acknowledge your paper, however in the event that you are submitting to more than one diary, this will permit you to handily discover a diary that is eager to acknowledge your examination paper.Finally, you should attempt to plot your exploration paper in however much detail as could reasonably be expected. This will permit you to depict in extraordinary detail how you did the investigation, and will assist your perusers with understanding what you are attempting to achieve.There are numerous different focuses that you ought to consider when composing an exploration pape r. These focuses will assist you with making an elegantly composed paper that will have the option to sell your thoughts.
Saturday, May 23, 2020
Essay Topics For Animal Crulity
Essay Topics For Animal CrulityThere are many different essay topics for animal cruelty that are appropriate for children of all ages. Animal scholarship is a field that is growing in popularity and there are many other fields that also are interested in learning about animals.There are adults as well as children involved in the essay topics for animal cruelty. Some of the topic areas are academic, family, eco-friendly, and religion. Each of these essay topics are excellent for introducing children to a variety of subjects that interest them.After the introduction has been made, a way to relate it to the topic is written by the teacher to help the child understand. For example, let's take a child who is religious. They may want to write about animals, but it may be hard to find a topic for them.They may say that they have read the Bible many times and some parts may not make sense to them. They would love to read about animals in the Bible. They may find it hard to explain it to thei r class. This is why they may need a way to relate it to the topic of animal scholarship.A way to do this is to use the animal scholarship as an example. A child can see how other animals were used to help the Christians make it through the dark days of persecution. They can relate this story to the topic of animal scholarship.The main subject of the essay is important because it will help to focus the child on the story they are going to write. There are many other ways to do this too, but that is the most important. A person that does not know much about the topic may get bogged down and this could make the student loses interest.Remember, when the topic is animal scholarship, the student must use words that relate to the topic. One way to do this is to use animals as examples, but not always the entire Bible. There are plenty of other ways to give the student a chance to do this.The essay topics for animal scholarship are easy to use and relate to the topic. Many times, the stude nt will be able to find a way to relate it. It is important that they keep in mind that they can also use the essay topics for animal cruelty as a learning tool for the child and that they are using it correctly.
Monday, May 11, 2020
Commercial Food Operation Essay Sample
Commercial Food Operation Essay SampleThe essay sample provided in the Commercial Food Operation book can help you with your essay topic. Here, you will learn how to choose the right topic, how to prepare a perfect essay topic, and how to submit an essay. This book will help you focus on what you need and then write a topic that is so general that it would fit into any type of food operation.When you read the sample essay topics and see that they are done with examples, it will show you the different approaches to write about different types of foods. You will also learn which topic ideas will be able to take you down the right path and will give you the opportunities to make connections with other ideas you have.Writing an essay about food operation will help you identify the different types of foods. You will also learn how to compare and contrast different types of foods and how to relate them to each other. This will make the essay very informative and interesting. You will also be able to relate the food products to the environment, finances, and other factors you want to talk about.The focus in commercial food operation will also allow you to compare different products, and you will be able to compare each one to the others. So, if you were to write an essay about the difference between a grape juice and another kind of juice, you would need to research that for details.It will also be important to highlight how the foods in the food operation are affected by the climate of the area. When you want to relate a particular type of food to another, it will help to examine how climates can affect that product. It can also be helpful to research the environmental effects of the products that you will be writing about.The essays will help you by showing you how to use graphs and charts to provide more information. The essays will also help you to create graphs of a certain type and show how to relate that information to other points that you have written about. When you have a copy of the book in front of you, you will be able to see how the writers used charts and graphs to show the information they wanted to write about.When you are done writing the essay, you will learn how to look for flaws and find ways to fix the errors that have been made. The essay sample is a good way to identify the areas that need improvement. You will also be able to connect the flaws to other flaws and see how to improve them in your own writing.The Commercial Food Operation essay sample can help you get through this tough time of needing help when it comes to writing a paper. The essay will help you determine the different topics you should look at and help you develop a whole essay using different parts of the essay sample.
Sunday, May 10, 2020
Essay Writing For Interview
<h1>Essay Writing For Interview</h1><p>The best exposition composing for meet is one that expects you to play your best game. Numerous individuals conclude that they need the activity and they proceed with their application, yet they don't set aside the effort to consider all the things that could turn out badly with their application. You could be an exceptionally smart person who might not measure up for any activity. Or on the other hand, you could be a normal individual who is similarly as clever and would most likely get the job.</p><p></p><p>If you are investing your best energy into it, at that point it is completely essential that you go through some genuine contemplating how you will transform your application into something incredible. Presently, you may ask yourself, would could it be that you should placed into an exposition? All things considered, probably the best articles for meeting can be founded on realities, however on the off chance that you are attempting to transform it into a decent influential exposition, at that point you ought to maintain a strategic distance from realities totally and rather center around truth and values.</p><p></p><p>If you consider it, you will see that the more inside and out you can get about your own thoughts, the happier you will be. This is on the grounds that when you have your own thoughts, you have a greatly improved possibility of staying with them once you go after the position. What you have to acknowledge is that when you compose a paper, you will be concentrating on thoughts that you accept will be helpful to the business. However, you should remember that you are not the business, and you can't compose a paper for a meeting that will be one-sided to the employer.</p><p></p><p>One case of an exposition that would be best for an occupation would be one that was composed by an individual from the magazine that is li kewise in a similar significant business magazine. It might be that they were recruited as an expert author for the magazine, and this is actually what you ought to do so as to show signs of improvement possibility of getting the job.</p><p></p><p>Keep as a main priority that as a paper for talk with, it is constantly critical to have however much subtleties as could be expected, and this implies you ought not avoid utilizing statistical data points. You can essentially utilize the entirety of the data that you feel is applicable to the position that you are applying for, and let your thoughts represent themselves.</p><p></p><p>If you need to discuss your emotions about the entire thing, you could fuse a section or two that talks about a portion of the advantages of the position that you are applying for. This is very significant on the grounds that a few businesses are really searching for outgoing individuals. As it were, they would prefer to enlist somebody who can discuss themselves, and this incorporates how energizing it is work for a company.</p><p></p><p>The point here is that you should give a valiant effort to make your exposition as short as could be expected under the circumstances, and it is basic that you do this by maintaining a strategic distance from all the enormous focuses and rather concentrating on the best focuses. On the off chance that you do this, you will have a solid resume that will be extraordinarily useful to you when you start your activity search.</p>
Saturday, May 9, 2020
Essay Topics For Argumentative Writing
<h1>Essay Topics For Argumentative Writing</h1><p>When planning papers, there are many exposition themes for pugnacious composition. You can pick subjects dependent on your character, interests, or so as to make an alternate paper contingent upon what the necessities of the article are.</p><p></p><p>When you are picking the point for your exposition, first you should concoct a theme that you are keen on. Discover a part of your character that makes you energized and see whether this is something that you can without much of a stretch identify with. At that point search through certain books or sites to check whether this is a subject that has just been expounded on. If not, you will be astounded to discover this is probably the best articles points for pugnacious writing.</p><p></p><p>Your energy and your character will assist you with making your postulation articulation. What do you like? This will make your theme an d your exposition subject for factious writing.</p><p></p><p>Your character is significant while choosing your point for contentious composition. For instance, on the off chance that you are the sort of individual who likes creatures, think about composing a paper on creature farming. You may pick creature law, yet you will be substantially more unique around there. Consider what you like and afterward go for it.</p><p></p><p>In expansion to your advantage and character, you can likewise take a gander at others who have comparative interests as you. You will need to expound on them since they may have had a comparative involvement in something. This can be an extraordinary method to demonstrate a point or demonstrate a proposal statement.</p><p></p><p>You will need to come to your meaningful conclusion extremely clear and brief. As your subject will include a great deal of subtleties, you will need to pick a poi nt that you can follow perfectly. Ensure that you utilize right spelling and grammar.</p><p></p><p>There are numerous approaches to inquire about the subject for factious composition. In any case, when you have settled on a subject for pugnacious composition, simply ensure that you have an arrangement and begin. With these tips, you will have no issue finding the paper themes for pugnacious writing.</p>
Friday, May 8, 2020
Some Important Facts About Writing an IELTS Opinion Essay Sample
Some Important Facts About Writing an IELTS Opinion Essay SampleIf you are planning to write an its opinion essay sample that will be the main basis of your IELTS examination, then you should take care of certain facts and techniques. There are certain things you should be aware of so that you can get the best out of it. This article will give you some of the important things that you need to remember.You need to write an opinion essay sample for your IELTS, because you want to impress your students. You must have a clear understanding of what it is that they are looking for. You should think about what they want and what you can do to satisfy them. That is how you should approach the essay writing process.If you are writing an IELTS opinion essay, you must make sure that it is in sync with what they want. Therefore, it is important that you stick to what they want and you must make them understand why you think that way. Write it in such a way that it can be interpreted by them and convince them of the right answers.You must not let the opinion essay samples play on your mind during the exam. You have to be focused on that as well. The fact that you have an opinion can help you a lot, so stick to it and concentrate on that.Your opinion essay sample must show your knowledge of the subjects. It should contain certain facts that are new to them. It should also tell about what you think they will learn from it.Make sure that you have a good article as the basis of your ielts opinion essay. Writing a good one will be a big help for you. You should therefore check out some articles from popular magazines andweb-sites to get the best out of it.As you can see, there are certain things that you need to remember if you want to write an its opinion essay sample that will help you in the examination. When you have these points in mind, you can get the best from your IELTS exam.
Wednesday, May 6, 2020
Comparing Relational Database And Data Storage Essay
Introduction This paper will discuss the main difference between the relational database optimized for on line transactions and a data warehouse optimized for processing and summarizing large amounts of data. Next this author will outline the difference database requirements for operational data for decision support data. Next this paper will describe three example in which databases could be used to support decision making in a large organizational environment. Lastly this author will describe three other examples in which data warehoused and data mining could be used to support data processing and trend analysis in a large organizational environment. Difference between Relational Database and Data Warehouse Optimized What are the main differences between the structure of a relational database optimized for online transactions versus a data warehouse optimized for processing and summarizing large amounts of data? Relational database online transaction consist a unit of work performed within a database management system and treated in a coherent and reliable way independent of other transactions. Many types of organization use this type of transaction, consumer use this type of transaction when using their ATM. The short answer is, these types of transaction are great at collecting data. OLTP are fast transactions recording process like sales transaction or ATM machines. Also, used in Health Care recording patient information. What is a data warehouse optimized forShow MoreRelatedDefining Nosql Database And Its Classification Essay1160 Words à |à 5 Pagesled database analysts and administrators to find more convenient ways to store the big amount of data. Big data is known as expression in the tech-world. It is defined as a huge collection of data that cannot be managed by relational databases (Moniruzzaman and Hossain 1). So, developers start to use non-relational databases (NoSQL) to arrange and store the Big data. In order to understand how developers solve the storing issue of the big amount of data and provide systems that can sync data betweenRead MoreThe Reliability Of Data Migration826 Words à |à 4 PagesReliability of Data Migration Over many ago relational databases reside most of the data but after the introduction of NoSQL database had changed this procedure. Most of the unstructured data had been sent to NoSQL database. Relational database systems, which showed good performance before the birth of internet and cloud computing era is now unable to control the heat of new technologies. To stabilize this situation new requirements were set to design by RDBMS. To meet these challenges they needRead MoreA Report On Relational Databases923 Words à |à 4 Pageswas created in the response to relational databases not being able to handle the scale and changing challenges of modern applications, they also cannot take advantage of the cheap, easy storage abilities and also the processing power accessible now. NoSQL includes a variety of different technologies that were developed in response to the surge of data stored by users, objects and products. They were also developed to contend with the rising frequency that the data is accessed and the performanceRead MoreAn Emerging Class Of Non Relational Database Management System Essay1658 Words à |à 7 Pagesemerging class of non-relational database, used to handle Big Data, it stands for Not Only SQL which solve the problem of processing unstructured data, considering that this non-relational database does not use a schema, and does not relay on the table/key model used in RDBMSs (Relational DataBase Management System). NOSQL have the following characteristic: â⬠¢ Scalability: the competence to store data across multiple data stores simultaneously, moreover enlarge and decrease the size of data stores in responseRead MoreAn Inverse Of A Relational Model1003 Words à |à 5 PagesModel In this model, data is stored in sections of columns instead of rows. This is almost an inverse of a relational model. The names of the column need not be predefined, i.e. the structure isn t fixed, which helps in great scalability and performance. Columns in a row are stored in order according to their keys. A super-column also might be used which is nothing but a column containing nested sub-columns. 2.4.1 Cassandra: Apache Cassandra is open source NoSQL database and it was found in FacebookRead MoreCost And Return On Investment1254 Words à |à 6 PagesImplementing a data warehouse to consolidate both Virtual World Insurance Company, and Maxon Insurance Company, is probably the best way to combine their data. As this is a new merger, comparing both companyââ¬â¢s previous performance data with the performance after the merger will outweigh the cost of the data warehouse. Since they both use different means to store their data as well as two different CRMs, the flexibility of a data warehouse will be able to combine all these different types of data into oneRead MoreA Survey On Nosql Database And Relational Database2545 Words à |à 11 Pageson NoSQL database and relational database. (Under the direction of DR. JIANPING FAN) NoSQL database, also called as not only SQL database, is using a different data storage and retrieval mechanism from the relational tables adopted by traditional relational database management system. In the sense of CAP (Consistency, availability and tolerance) theorem, NoSQL database sacrifices some consistency features to get more availabilities and partition tolerances. In most cases, NoSQL database systemsRead MoreImplementing Nosql Databases On The Critical Line Of Business Applications1212 Words à |à 5 PagesThe following represent the key reasons for companies to implement NoSQL databases in their critical line of business applications. 5.1 Amazon Response times directly impact customer satisfaction and revenue thus are more important today with businesses having many competitors just a click away. NoSQL solutions like Apache Cassandra have the ability to write data faster and deliver compared to RDBMS. Amazon found that every 100ms decrease in site response time gave them 1% more in revenue. 5.2 OoyalaRead MoreDatabase Analysis : Database Management System Essay2010 Words à |à 9 PagesChoosing A Database Everyday the world progressively moves towards a digital future, and the use of physical data storage, such as files in filing cabinets, are becoming obsolete. Most companies store their information into databases to easily manage and share their data within the organization. A database management system (DBMS) is needed to to create, use and maintain databases for the efficient storage and retrieval of data. Why Choose a Database? Before one can begin to choose a database, it isRead MoreData And Processing Of Data Essay1993 Words à |à 8 Pagesamount of data being generated nowadays has increased tremendously. With these large volumes of data, there is a need for efficient storage and processing of data. The data generated from a variety of sources like Social networking sites, Emails, audio and video files, text files and other various files is unstructured. The traditional database cannot handle this complex and high volumes of data efficiently. The Hadoop framework provides an effective solution for storing large volumes of data and processing
Tuesday, May 5, 2020
Evaluation of the collapse of ABC Learning Sample for Students
Questions: 1. What was the Purpose of the Audit, and was it achieved? Discuss. 2. Provide an Evaluation of the Collapse of ABC Learning with respect to Corporate Social Responsibility, Common Good and Stewardship.3. Identify Ethical Issues which Contributed to the downfall of ABC Learning by Stating the Underlying Ethical theories.4. How did Unethical Practices affect Stakeholders? Discuss. Critically Evaluate the role of Auditors in detecting Unethical Conduct? Answers: Introduction: The current report aims to conduct an audit evaluation for gaining an understanding of the problems related to real life auditing and linking between theory and practice. ABC Learning has been selected as the organisation, which liquidated in 2008 due to certain ethical issues. Therefore, the collapse of ABC Learning has been analysed in relation to common good, corporate social responsibility and stewardship. In addition, relevant ethical theories have been discussed along with the effect of unethical practices on stakeholders. Finally, the report sheds light on evaluating the role of the audit or to detect such unethical conduct. 1.Purpose of the audit: The basic objective of this audit is to assess the ABC Learning collapse, which went public in 2001 having a market capitalisation of $25,000,000. However, it liquidated in 2008 after a period of aggressive diversification, in which the market capitalisation had reached $2,500,000,000. Specifically, this audit aims to investigate the following and the ways through which they have been achieved are discussed as follows: Evaluation of the collapse of ABC Learning in relation to common good, stewardship and corporate social responsibility Identifying the ethical issues leading to the downfall of the organisation and it has been achieved by linking the issues with the relevant academic theories Assessing the impact of such unethical practices on the associated stakeholders of ABC Learning 2.Evaluation of collapse of ABC Learning with respect to corporate social responsibility, common good and stewardship: The collapse of ABC Learning has been an instance of the ineffectiveness of an organisation in complying with the principles of sound accounting. Apart from the accounting principles, there are certain other principles that lead to the collapse of ABC Learning in 2008. These principles are briefly summarised as follows: Corporate social responsibility: In the words of Birkey et al. (2016), corporate social responsibility audit is a formal strategic technique to gauge the actual social performance of an organisation in contrast to the set objectives. According to the corporate social responsibility objective of ABC Learning, the organisation has intended to provide content with diligence, integrity and transparency to ensure the interests of citizens. In addition, the organisation aims to provide products and services for satisfying However, the owner of ABC Learning has not provided adequate importance to corporate governance by entering into numerous related-party transactions. In 2006, ABC had paid Austock, a broking stock and the owner of the organisation had owned a sizeable stake of $27 million in transaction fees. In addition, ABC had paid $74 million to Queensland maintenance services in 2006 for maintenance work and untendered renovation on ABC centres. This has dissatisfied the investors of the organisation largely, as it did not follow its set corporate governance objectives. As a result, it has damaged its reputation and investor confidence (Carson et al. 2014). This has been one of the reasons behind the fall of ABC Learning. Common good: As commented by Hardy (2014), common good is an artistic term, which aims to share and benefit majority of the members of a particular community achieved through collective action and citizenship. The owner of ABC Learning has been visionary, energetic and aggressive; however, his drive had consumed him. The person had taken of his vision from the management of the organisation to focus on the growth strategy. In addition, the person had failed to provide desired benefits to the community members, instead, he had focused on overpaying for the US and UK acquisitions. This has resulted in increased amount of pressure exerted on the part of public market in the growth of ABC Learning (Logan, Sumsion and Press 2015). The owner of ABC Learning has thought he was the best person to run the business operations. However, this thought was wrong, as recruiting an efficient manager would have saved the collapse of ABC Learning. Stewardship: As pointed out by Hay, Stewart and Botica Redmayne (2016), stewardship is an ethic, which depicts the sound planning and management of resources. In case of ABC Learning, the owner has commenced global push with acquisitions in the US in 2005. However, the acquisitions have been followed later in UK. As the owner of the organisation has been engaged in diversifying the business operations, the person has ignored the childcare operation in Australia, which includes cash cow and generator of major profit (Jones 2016). In addition, such diversion of focus has resulted in appointment of agencies for finding staffs. As a result, it has increased cost of recruitment, which has resulted in profit slump. Due to this inefficient management of resources, 200 Australian centres of ABC Learning had incurred huge losses leading to the downfall of ABC Learning. 3.Identification of ethical issues that lead to the downfall of ABC Learning and discussion of those issues with respect to relevant ethical theories: The main ethical issues that have lead to the downfall of ABC Learning are briefly described as follows: The absence of regularities related to accounting and margin of loan for funding ABC Learning has not allotted considerable amount of time to increase its profit generation capacity The increase in value of intangible assets has lead to inflated firm value The organisation has provided inaccurate information to the different users of the financial statements, which has lead to loss of shareholder trust and eventually, the collapse of ABC Learning. The above-mentioned ethical issues have been associated with the utilitarianism theory of ethics. According to this theory, the benefit of each individual is provided equal priority and there is absence of inequality (Singh et al. 2014) In this case, ABC Learning has conducted accounting irregularities by inflating its value of inflated assets. According to the utilitarianism ethical theory, there is need of some kind of tallying or computation of likely pains and pleasures for the stakeholders. In this case, the organisation has provided incorrect information to the stakeholders, which has minimised the trust and confidence of the stakeholders on the organisation. As a result, it has violated this specific ethical theory, which has resulted in collapse of ABC Learning. 4.Effect of unethical practices on stakeholders and evaluation of the auditors role: The following are the major effects of the unethical practices on the stakeholders of ABC Learning: Due to the inflated firm value, the users of the financial statements of ABC Learning have lost trust within the organisation. Due to such unethical misconduct, the investors have experienced significant losses and as a result, ABC Learning has struggled to accumulate funds. As the owner of ABC Learning has been involved in global expansion, the childcare centres in Australia have been ignored, which has reduced the quality of services provided to the customers and the overall community. With the decline in net profits, many staffs of ABC Learning have lost their jobs, after it liquidated in 2008. As a result, the state of unemployment has increased in the nation. Role of an auditor in detecting unethical conduct: The auditor is responsible for rendering an opinion on whether there has been fair presentation of financial statements in all material respects in complying with the framework of financial reporting. In addition, the auditor provides the users with an increased degree of confidence in the financial statements. In order to develop the opinion, the auditor accumulates effective and adequate evidence along with observing, testing, contrasting and confirming until reasonable assurance has been achieved. Thus, the auditor develops an opinion to check whether any material misstatement exists in the financial statements due to error or fraud (Varughese, Janda and Obermair 2014). Conclusion: From the above discussion, it has been found that ABC Learning has collapsed in 2008 due to certain ethical issues. The collapse of ABC Learning has been evaluated in terms of corporate social responsibility, common good and stewardship. However, the owner of ABC Learning has not provided adequate importance to corporate governance by entering into numerous related-party transactions. As the owner of the organisation has been engaged in diversifying the business operations, the person has ignored the childcare operation in Australia. Due to the inflated firm value, the users of the financial statements of ABC Learning have lost trust within the organisation. Finally, it has been found that the auditor develops an opinion to check whether any material misstatement exists in the financial statements due to error or fraud. References: Birkey, R.N., Michelon, G., Patten, D.M. and Sankara, J., 2016, September. Does assurance on CSR reporting enhance environmental reputation? An examination in the US context. InAccounting Forum(Vol. 40, No. 3, pp. 143-152). Elsevier. Carson, E., Simnett, R., Trompeter, G. and Vanstraelen, A., 2014. The impact of group audit arrangements on audit quality and pricing. Ge, Q., Simnett, R. and Zhou, S., 2016. Ethical and Quality Control Requirements When Undertaking Assurance Engagements. Hardy, C.A., 2014. The messy matters of continuous assurance: Findings from exploratory research in Australia.Journal of Information Systems,28(2), pp.357-377. Hay, D., Stewart, J. and Botica Redmayne, N., 2016. The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis. Jones, P., 2016. Internal audit: An integrated approach.Company Director,32(5), p.50. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. Logan, H., Sumsion, J. and Press, F., 2015. The Council of Australian Government Reforms [20072013]: a critical juncture in Australian early childhood education and care (ECEC) policy?.International Journal of Child Care and Education Policy,9(1), pp.1-16. Singh, H., Woodliff, D., Sultana, N. and Newby, R., 2014. Additional evidence on the relationship between an internal audit function and external audit fees in Australia.International Journal of Auditing,18(1), pp.27-39. Varughese, E., Janda, M. and Obermair, A., 2014. Can the use of quality assurance tools reduce the impact of surgical complications on the well?being of obstetricians and gynaecologists in Australia and New Zealand?.Australian and New Zealand Journal of Obstetrics and Gynaecology,54(1), pp.30-35.
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