Ontario’s Forest Accord Essay Example for Free

Ontario’s Forest Accord Essay The Ontario Forest Accord is a composed understanding of backwoods industry agents, ecological network and the Ministry of Natural Resources which plans to make a worthy way to deal with build up parks and some secured regions yet not imperiling the requirements of the woods business. The Accord is under enacted insurance likewise concerning the administration of ensured zones in regards to its maintainability. Presently, they are right now executing â€Å"Room to Grow† strategy that progresses the wood creation that can be allotted to parks, secured regions and woodland enterprises. Since the Accord is focusing on ecological excellence and supportability, they grabbed the eye of the sightseers which gave them the plan to truly place their work into great utilize and definitely improve the travel industry. The Accord has a gigantic duty on their hands having twelve percent of the timberland and ensured territories for which they need to oversee. With their endeavors, the travel industry got increasingly included and productiveâ€they have facilitated with the Accord coordinators to draw up certain arrangements in which they can make the usage of the Accord progressively acknowledged by the general population. The â€Å"Room to Grow† strategy connected the two separate fields to inseparably help each other for manageability and improvement also. For preservation and assurance, Ecological Land Acquisition Program was propelled to secure private land. This program is worried about the exchanges between the private part and the administration who needs to guarantee naturally rich region. Essentially, it was made to secure the territory of species and furthermore control organizations of gaining environmental grounds that may assist us with improving our characteristic assets. The Ontario Forest Accord resembles a persevering police that continues checking the legislature and private segment in regards to their activities with common assets. Works Cited Ontario’s Forest. (2003). Manageability for Today and Tomorrow. Accessible on January 16, 2008 http://ontariosforests. mnr. gov. on. ca/spectrasites/web/ontarioforests/conservingprotecting. cfm

Julius Nyerere & African Socialism Essay

Communism as cited by Julius Nyerere as â€Å"the mentality of the mind† and regularly characterized as an arrangement of social associations delivering and conveying products that are claimed aggregately or by a brought together government that frequently plans and controls the economy. In a communist society it is the mentality of brain, and not the inflexible adherence to a standard political example, which is expected to guarantee that the individuals care for each other’s government assistance. So as to comprehend African communism better we have to obviously see how a general public works. In a communist society the methods for creation are possessed by the laborers as opposed to by a rich minority of industrialists or functionaries. Such an arrangement of proprietorship is both group and individual in nature. Communism won't be an ideal world basically made in people’s minds. It will be the result of financial and social turn of events. Presently African communism is a faith in sharing monetary assets in the â€Å"traditional† African way. Numerous African government officials upheld the â€Å"traditional† African way that is regularly alluded as African Socialism. Julius K. Nyerere who was one of them who later turned into the President of Tanganyika (East Africa) in 1962 and was President of Tanzania (Tanganyika and Zanzibar) from 1964 to 1985. A Socialist and Pan-Africanist, was a power for control and racial congruity. He worked in close participation with the British experts in his country. Notwithstanding, promoters of African communism asserted that it was not something contrary to private enterprise or a reaction to it, however something totally unique. They guaranteed their communism was only recovering the soul of what it was to be African. Many accepted that Africa was a long ways behind industrialist states as far as monetary turn of events and to contend decently with them they required an alternate intrigue to join them. German business analyst Werner Sombart in 1906, in his meaning of American Capitalism expressed, â€Å"America is the Canaan of private enterprise, its guaranteed land. † Capitalism is viewed as a monetary framework recognized by private responsibility for methods for creation and the creation of items available to be purchased. The cutting edge business partnership is a unique making of the American creative mind. It was first molded to expand neighborhood markets, at that point, it turned into an irreplaceable way to make a national market. Both American industrialization and free enterprise were vitally reliant upon the corporate type of association. Hence emerging a political procedure whereby financial force can become converted into legislative arrangement. American business people had right around a free turn in dealing with a nation incredibly wealthy in characteristic assets. In straight-out challenges of solidarity with both composed and disorderly laborers American business people generally triumphed. The very way of thinking of independence encouraged the selection of bondage in the American history. President, Nyerere needed to control a troublesome course by the late 1960s Tanzania was one of the world’s most unfortunate nations. In the same way as other others it was experiencing an extreme outside obligation trouble, a lessening in remote guide, and a fall in the cost of wares. The goal of communism in the United Republic of Tanzania is to manufacture a general public wherein all individuals have equivalent rights and equivalent chances, in which all can live in harmony with their neighbors without torment or forcing shamefulness, being misused, or abusing. The idea of Tanzanian culture was on country advancement. Individuals were supported (here and there compelled) to live and deal with a co-employable premise in sorted out towns or ujamaa (which means ‘family hood’ in Kishwahili). Realize that the approach of ujamaa Vijijini isn't planned to be only a restoration of the old settlement plots under another name. The Ujamaa town is another origination; â€Å"Understanding that what we have to create is individuals, not things, and that individuals can just create themselves. † Ujamaa towns are proposed to be communist associations made by the individuals, and administered by the individuals who live and work in them. They can't be made from outside, nor represented from outside. Nobody can be constrained into a Ujamaa town, and no authority at any level can proceed to mention to the individuals from a Ujamaa town what they ought to do together, and what they should keep on doing as individual ranchers. As per Julius Kambarage Nyerere â€Å"I have said that a mogul can be a decent communist. However, a communist tycoon is an uncommon wonder. Surely he is very nearly a logical inconsistency in wording. The presence of moguls in any general public is no verification of its prosperity; they can be created by poor nations like Tanganyika similarly just as by rich nations like the United States of America. † He likewise proceeds to state that a tycoon can be a communist; he may esteem his riches simply because it tends to be utilized in the administration of his kindred men. Be that as it may, the man who utilizes riches to overwhelm any of his colleagues is an entrepreneur. Then again the white populace of the U. S. A. slipped from European outsiders who, generally enthusiastic and autonomous components of their people groups, crossed the sea to get away from mistreatment, oppression and destitution. From the main settlements on the Eastern coast, with its business towns, they progressively extended over the whole landmass, eradicating in persistent battle the Indian locals, clearing the backwoods, curbing the wild, and changing over it into developed land. American capital before long assumed the main job in opening up the Western wilds by burrowing trenches and building railroads. Through its companions in Congress it was remunerated for this support of the country with large allocations for misuse, offering not more than the incentives, the structure by which the government officials got a lot of the benefits. Established on the standards of individual freedom and self-assurance the incipient United States gave rich ground to the seeds of Capitalism. Conditions, for example, subjugation, dangerous development in the quantity of banks, America’s amazing drive to extend its region, impartial exchange during the war between Great Britain and France, and at last, the Industrial Revolution empowered American Capitalism to develop into a flourishing wilderness. Ayn Rand, a Russian-conceived, American author and logician says,† America’s wealth was made not by open penances to the benefit of everyone, except by the beneficial virtuoso of free men who sought after their very own advantages and the creation of their own private fortunes. â€Å"

10 Intersections Between Podcasts, Audiobooks, and Storytelling at Large

10 Intersections Between Podcasts, Audiobooks, and Storytelling at Large Listen to this post Half of Americans have listened to an audiobook, and the same percentage have listened to a podcast according to a 2019 survey conducted by Edison Research and Triton Digital. This was the first year that the audience for both podcasts and audiobooks reached 50% listenership. According to the Audio Publishers Association’s press release on the research, there is a clear crossover audience between the two: 55% of audiobook listeners had also listened to a podcast in the month surveyed. This makes sense, as both podcasts and audiobooks are auditory ways of consuming information and stories. But beyond the numbers, I wanted to know: how else do the two industries intersect, feeding one into the other? In what ways do they amplify each other rather than simply competing for listeners? I’ve rounded up ten ways in which podcasts, audiobooks, and oral storytelling at large are interconnected, particularly now that more and more print books have an accompanying audio version published simultaneously. (Which is why, when available, I am linking directly to the audiobook version of any titles mentioned.) 1) Podcasts Promoting Authors and Books I once heard a book publicist say that no one sells more books than Terry Gross, host of NPR’s Fresh Air. While yes, this program is a radio show, it is also recorded and distributed across podcast platforms. As a growing area of media, podcasts serve as an important way to spread the word about a book its authorâ€"the story about the story, if you will. Interviews spots and mentions can be an important part of a book’s comprehensive promotional plan. Take author Roxane Gay, for exampleâ€"she’s been interviewed about her life and work on podcasts such as Sooo Many White Guys, Bitch Sesh, Filthy Public Bathroom, Queery with Cameron Esposito, and Design Matters, which I got to see taped live at On Air Fest (heres a recap of her interview!). 2) Podcasts About Books While some podcasts promote books to a general audience, there are also entire podcasts dedicated to discussing and recommending books. Book Riot is home to 11 such bookish podcasts. Some dive into specific genresâ€"For Real for nonfiction, Read or Dead for mysteries and thrillers, and the self-explanatory When in Romance, Hey YA, SFF Yeah! and Kidlit These Daysâ€"whereas others discuss book news and culture or offer custom recommendations to listeners. Ours are certainly not the only ones, thoughâ€"here are 11 more book podcasts. 3) Book Club Podcasts There’s also a delightful sub-genre of bookish podcasts that feature the hosts reading and discussing books together, often inviting listeners to read along with them. One of my favorites is Harry Potter and the Sacred Text, in which two Harvard Divinity School grads guide listeners chapter by chapter through the Harry Potter series, treating it as a religious text. In the Banging Book Club podcast (now concluded), three YouTubers read and discussed books about sex and gender. There’s also By the Book, in which the hosts read self-help books and try out the lifestyles they prescribe to find out what works. 4) Authors Starting Podcasts Writers are storytellers, so it comes as no surprise that countless authors are starting their own podcasts. In 2018, U.S. Poet Laureate Tracy K. Smith started her daily poetry podcast The Slowdown. Other poets are also working in the podcast spaceâ€"Tommy Pico (author of IRL, Nature Poem, and Junk) co-hosts the roundtable podcast Food 4 Thot with several of his writing friends, and Franny Choi (Soft Science) and Danez Smith (Don’t Call Us Dead) co-host the VS. poetry podcast. In April, writer Roxane Gay launched “the black feminist podcast of your dreams” called Hear to Slay for subscribers on Luminary. My personal favorite is YA novelist John Green’s The Anthropocene Reviewed, in which he “reviews facets of the human centered-planet on a five-star scale” in mini essays that braid together research and memoir. My roommate is a big fan of  Writing Excuses, a 15-minute discussion of various writing topics hosted by sci-fi/fantasy authors Dan Wells, Brandon Sanderson, and M ary Robinette Kowal, with occasional guests. 5) Podcasts That Are Kinda Like Audiobooks Some podcasts are testing the boundaries between audiobook and radio drama. A prime example of this is S-Town, a 7 “chapter” true crime podcast from the creators of This American Life and Serial that won a 2017 Peabody Award. As stated on the award’s website, S-Town “breaks new ground for the medium by creating the first true audio novel, a nonfiction biography constructed in the style and form of a 7-chapter novel.” Fiction podcasts are also working in the space of the audio-original novel. Think of it this way: Charles Dickens first published his books in serial print form; creators of serial fiction podcasts like  Tanis, Wolf 359, and The Walk are doing something similar. 6) Books Based on Podcasts…that Become Audiobooks Sometimes, a popular podcast becomes the basis for a book. The McElroy brother’s Dungeons Dragons role-playing podcast was adapted to a graphic novel, The Adventure Zone: Here There Be Gerblins. Though this was not adapted to an audiobook (given the reliance on illustrations), many other podcasts-turned-books are, such as Welcome to Nightvale and Alice Isn’t Dead. A nonfiction example is YouTuber Gaby Dunn’s Bad with Money*, which now exists as a podcast, book, and audiobook. Even when the book comes full circle back to the audio format, it still usually offers listeners a new experience. While Mike Rowe’s forthcoming book The Way I Heard It* started as a collection of podcast transcripts, he says on his website that it evolved to include elements of memoir and unrecorded stories told in the style of his podcast. The hosts of My Favorite Murder  do something similar in  their book Stay Sexy and Don’t Get Murdered, building on elements of memoir and self-help. (*Disclaimer: I work for the audio publisher of these two titles, but opinions are mine.) 7) Podcasts Based on a Book Starting a podcast inspired by a book offers authors a new medium to continue exploring the same ideas. It also serves as a way to expand their brand and continue promoting the book. Gretchen Rubins, author of The Happiness Project, now co-hosts a podcast with Elizabeth Craft called Happier. The 2005 book Freakonomics also inspired a weekly podcast of the same name, which is now approaching its 400th episode. After publishing Doing Itâ€"a teen guide to sex and relationshipsâ€"author and YouTuber Hannah Witton launched a podcast of the same name, in which she continues the conversation started on her channel and in her book. 8) Audiobooks with Podcast Elements Some authors are starting to use podcast transcripts as a narrative form. An example of this is the YA thriller Sadie by Courtney Summers. Half of the story is told in the style of a true crime podcast about the unsolved murder of a dead girl and her missing older sister, and the other half is narrated in the first person by the missing girl herself. In the audiobook version, the podcast elements were recorded to sound as real as possible, using a full cast of narrators and sound effects to set the scenes. 9) Podcasters Getting Book Deals Editors and literary agents have long been scouting out potential book projects from interesting people with something to say and a platform to promote itâ€"and podcasters are no exception. The resulting book is not always directly tied to the podcast, however. Vanessa Zoltan, co-founder and co-host of Harry Potter and the Sacred Text, recently shared news of landing a book deal to write about Jane Eyre  as a sacred text.  This was the topic of Zoltans thesis at Harvard Divinity School, and also the inspiration for her Harry Potter podcast. Podcast hosts are natural storytellers, so it makes sense that they would have unique ideas worth exploring in written form (and I, for one, can’t wait for the audio adaptation of this text!). Did I get a book deal at Penguin writing about treating Jane Eyre as sacred? @penguinpress @TarcherPerigee pic.twitter.com/BILeV6bU5z Vanessa Zoltan (@vanessamzoltan) May 2, 2019 10) Oral History Projects Not everyone gets to publish a book and have their story produced by a professional audio publisher. But everyone has a story to tell, and that is what oral historians aim to preserve. Earlier this year, I attended the audio culture festival On Air Fest, which highlighted two oral history podcasts working to share those stories with a broader audience: Our Streets, Our Stories (produced by the Brooklyn Public Library) and Flatbush + Main (produced by the Brooklyn Historical Society). Whether streamed to 10 listeners or 10,000, these podcasts amplify the storiesâ€"and the voicesâ€"that often go overlooked by traditional media. Even oral histories can come full circle though, as is the case with the book Listening Is an Act of Love, a compilation of oral histories compiled by the StoryCorps organizationâ€"and available as audiobook. Be sure to check out some of our other articles on podcasts and audiobooks: 50 Must-Read Books by Podcasters 15 of the Absolute Best Podcasts for Childrens Books 5 Inspiring StoryCorps Videos about Books and Reading Bookish Podcasts That Will Help You Pick Your Next Read 7 Fiction Podcasts for Superhero Fans Sign up for Audiobooks to receive the latest from the audiobooks world. Thank you for signing up! Keep an eye on your inbox.

The Drug Of Drug Addiction - 2146 Words

In 1989, a group of criminal justice professionals in Miami-Dade County realized that simply sending drug addicted offenders to prison often meant these same faces would reappear back in court shortly after being released on parole. They realized that the drug addiction crisis in their community might be the cause. These professionals attempted to figure out a way to treat this individuals in order to help them rejoin society instead of being stuck in a cycle of reoffending. They worked together to establish the first Drug Treatment Court. This program was the first of its kind, offering drug offenders a chance to break the cycle and recover from their addiction. Drug courts are special programs which attempt to rehabilitate defendants rather than simply punish them. Although these programs vary from location to location, the purpose of these programs is to provide treatment for drug addicted defendants in hopes that they will be able to overcome their drug habit and stop committing crimes. For about one year, drug court participants are provided with treatment and services, meet frequently with a judge, are randomly and frequently tested for drug use and can be sanctioned or rewarded based on their progress. At the end of the program, participants graduate, and in some cases the charges against them are dismissed. Though the arrest warrant will still appear on background checks, there will be no conviction accompanying the arrest. Drug Courts have evolved toShow MoreRelatedDrug Addiction : Drugs And Drugs1017 Words   |  5 Pages In today’s society, it is now normal to know somebody who has a drug addiction especially to opiates. A drug addiction is a mental disorder that the person can no longer control their actions. The person addicted to the drug will no longer care about the outcome of their actions as long as they can get that high they are seeking. **from textbook pg. 303** â€Å"Opioids are classified as narcotics- strongly addictive drugs that have pain relieving and sleep-inducing properties. Opioids include both naturallyRead MoreDrug Addiction : Drugs And Drugs Essay744 Words   |  3 PagesWhen people first hear the word drug, they think of illicit drugs such as cocaine and methamphetamine. They also think about the user and sometimes why they use. One thing that is overlooked by the public is the treatment programs that are available to drug users. There is a stigma in our society aro und drug use that is very negative. Many believe that people that do drugs do them just to do them and even if this is true in some cases, no one wakes up one morning and decides that today is the dayRead MoreDrug Addiction : Drugs And Drugs1599 Words   |  7 PagesDrug Addiction Drugs is one of the biggest problems that the world has. It is everywhere in the world and it is one of the most common problems that the government wants to overcome. Many people have become addicted and that’s one of the many causes why many of the drug addicts lose their families. Having an addiction takes time to control within yourself. There are centers of rehabilitation that are very helpful and could show how to overcome a drug addiction. Getting help from others can by helpfulRead MoreDrug Addiction : Drugs And Drugs1363 Words   |  6 PagesDrug Addiction According to National Institute on Drug Abuse, iIn 2013, a survey reported that an estimated 24.6 million Americans aged 12 or older had used an illegal drug in the past month. The first time someone uses a drug, it is usually voluntary. This first use is usually to mask certain emotions that they are currently going through. Repeated use can lead to changes in the brain that challenge an addict’s self control and interfere with their ability to resist the temptation of a drug, thisRead MoreDrug Addiction and Drugs1219 Words   |  5 PagesDrugs Addiction Miami Beach Senior High Ashley Gonzalez Ms. Cooper/Mr.Sussman English II-Period Three 06 March 2013 Drugs Addiction Topic and Thesis Statement Miami Beach Senior High Topic: Drugs Thesis Statement: In an examination of drugs I will discuss causes of this disease/or social dilemma. I will also discuss the effect of drugs on individuals, families and society. Read MoreThe Drug Of Drug Addiction Essay1270 Words   |  6 Pagesmy older brother struggle with drug addiction has taught me more in my life than anything else. He was a smart kid with a good head on his shoulders.   As he grew older he made some unwise choices with regard to substance abuse that quickly turned into a full blown addiction lasting over five years and landed him in and out of four different rehabs.   He was striving to get clean, but every time he took one step forward he fell three steps back.   Taylor entered Drug Court, after finding himself inRead MoreThe Drug Of Drug Addiction1932 Words   |  8 PagesDrug Addiction is a problem all around the world that affects families, friends and strangers. It all starts with one puff, snort or drink. There are several different drugs in the world that have affected people with drug abuse. There are two different common drug abuses. Long and Short term drug abuse. There are also many different drugs. Pain Pills are a very common drug that is used in society these days. Most pain pill drug addictions are long term. A long term drug addiction can put a varietyRead MoreDrug Addiction : Drugs And Heroin Addiction1130 Words   |  5 PagesThe arguments for whether or not to prescribe heroin to treat heroin addictions are controversial. Henden and Baeroe (2015) state both sides of the arguments being that some believe â€Å"it is in the nature of heroin addiction for individuals to lose their ability to resist their desire for heroin,† which knowing the nature of chemical dependency, heroin addicts would not refuse any heroin, so it still possibly an invalid consent to research participation as they did not have a free choice to reallyRead MoreDrug Addiction : Drugs And Drug Abuse Essay1615 Words   |  7 Pages this drug is extremely addictive and has been illegal in the United States for many years. Although many individuals seem to discover a way to obtain this very lethal drug. Even though, heroin is highly addictive and used by choice by an individual with a drug addiction; the number of deaths from Heroin is escalating daily, to the point where more than 26 overdoses in one day maybe even more. This epidemic needs to be put to a halt. Despite the fact the focus was on prescription addiction increaseRead MoreDrug Abuse And Drug Addiction1257 Words   |  6 Pages Drugs had been existing since the early 15th century and society has confronted drug abuse and addiction ever since. In the modern world, drug abuse has become a problem for many individuals do to traumatic experiences, mental disorders, peer pressure and personal problems. For every addiction there is always a solution, professional assistance can help a drug addict get control of his/her life once again. Drug rehabilitation programs can be essential for drug addicts only if the victims are committed

Introduction. This Paper Describes The Headline Findings

INTRODUCTION This paper describes the headline findings from Crime Survey for England and Wales (CSEW) on the extent of, and trends in, domestic abuse among the black women in the United Kingdom aged 18 to 45, who are the resident in households of England and Wales. Domestic abuse includes a number of various forms of physical as well as non-physical abuse consisting of partner and family abuse, sexual assault and stalking. The abuse can be either of the victim-offender relationship or of the abuse in itself. In the year ending March 2011 CSEW, a split sample experiment was started to test a set of alternative questions on domestic abuse (Olesen, 2011). When comparing the two categories - one category reported physical domestic abuse in†¦show more content†¦Though it is not the lowest figure recorded since 2004/05 baseline, the latest figure still represent a statistically significant change between the time period of 2004/05 and 2012/13 (McGarry, Simpson Hinchliff†Smith, 2011). METHODS Selection Criteria The eligibility factor for the inclusion in the studies were (1) Black women who were seeking or had undergone domestic abuse in the recent times; (2) were a randomized case-control study, control trial, cross-sectional analysis, experimental study, cohort study or secondary study with data of interest and (3) were peer reviewed. No restrictions were made on the setting, time or the language of the studies. Search Strategy The population of interest was Black married women in the UK seeking or having undergone a TOP in any places, the exposure was the absence or presence of IPV, the control group where a separate cohort of comparable individuals was reported (e.g., pregnant women who are not reporting IPV, pregnant women who are not seeking TOP or women who are attending a gynecology clinic), the statistic of interest was the relationship between TOP and IPV. The search strategy was formulated using a combination of free text terms with synonyms and Medical Subject Headings (MeSH terms). FINDINGS The Causes of Domestic Violence The reasons for the Black women suffer excessively from abuse are complex. Sexism and racism are the two major obstacles that Black women faceShow MoreRelatedThe Effect Of Inflation On The Price Of Inflation1173 Words   |  5 PagesInflation can be caused when aggregate demand exceeds aggregate supply. This is commonly referred to â€Å"demand-pull† factors. Other factors mentioned in economic theory are the â€Å"cost push† factors, inflation expectations. The consumer price index (CPI) is a measure commonly used for inflation measurement and can be recorded on a monthly, quarterly or yearly basis. In Uganda, this measure is known as the headline inflation index. 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Art Max Beckmann Free Essays

Max Beckmann â€Å"Still-Life With Three Skulls† 1945. The ’Great War’ had a lasting and profound effect on Beckmann. In 1915 he suffered a mental breakdown and for this reason was discharged from the German army. We will write a custom essay sample on Art Max Beckmann or any similar topic only for you Order Now In artistic terms, the sickening experience of senseless mass death on the battlefield brought new bleakness to his paintings. Beckmann’s use of a traditional Vanitas-style still life tells us a lot about what his thoughts are about the world he is part of, especially after his war encounters. This Vanitas work springs from his before mentioned terrible experiences during World War One, the political crisis of 1920s and 1930s Germany, the rise of Hitler and exile, a completely new area for Beckmann. After the rise of Hitler, Beckmann’s popularity distinguished as Hitler would have no portrayal of what Nazi Germany was really like (violent and corrupt), even through art as the Nazi people deemed his work â€Å"degenerate†. It was in response to Nazi terror that Beckmann produced his first tripitch (a picture of three panels hinged vertically together), called Departure (1932-1935). The side panels depict torture and suffering, while the centre piece shows a woman and child on board a boat on a bright blue sea (although hinting at an unknown fate awaiting them). Beckmann fled Germany in 1937, taking refuge in Amsterdam, where he painted this still life during the final months of World War II. He combines a flat sense, and sharp, bold and intense colours with traditional Vanitas still life objects (the skulls). Also including an extinguished candle, playing cards-that possibly could suggest the gamble of human life that the war brought with it. The artist described these years as â€Å"a truly grotesque time, full to the brim with work, Nazi persecutions, bombs, hunger. † In the choice of objects, the prominence of black, and the thick, rough paint, this still life captures the grim mood portrayed by such words. . It was in response to Nazi terror that Beckmann produced his first tripitch (a picture of three panels hinged vertically together), called Departure (1932-1935). The side panels depict torture and suffering, while the centre piece shows a woman and child on board a boat on a bright blue sea (although hinting at an unknown fate awaiting them). How to cite Art Max Beckmann, Papers

System Integrity and Validation free essay sample

Computer assisted auditing tools and techniques CAATs is highly recommend for Kudler finer Foods. The ability to share information with clients and auditor’s is one of the selling points. The main selling point of using CAATs is that every avenue of Kudler’s accounting information system will be reviewed and will ensure Kudler Finer Foods that their system integrity is intacted as well as the validation of the system. In the brief to follow will explain why using computer technology and CAATs makes the best business sense. System Integrity and Validation Kudler Finer Foods has come to the accounting firm in search of recommendations regarding the companies, computer information system, automated process of their accounting information system, data table analysis, internal control and risk evaluation, and an audit proposal. Kudler’s recent visit was warranted by concerns of the company’s system integrity and validation. Kudler Finer Foods has an excellent rapport with the accounting firm. We will write a custom essay sample on System Integrity and Validation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The accounting firm will inform Kudler on the selected auditing techniques the accounting firm will use to validate data, and their system integrity. The firm will provide an explanation of the functions of the audit productivity software, followed by an explanation of the uses in the systems design. Computer Assisted Auditing Techniques used to Validate Data and System Integrity In today’s auditing world, companies use accounting information systems to manage the companies business electronically. In the past, before computers aided in the organization of business documents, audits were conducted on paper. Audits are performed using Computer Assisted Audit Tools and Techniques (CAATTs) or Computer Assisted Audit Techniques (CAATs). Computer assisted audit tools and techniques (CAATTs) is defined as the software used to enhance the auditor’s productivity and used to extract data and analysis. The second T in CAATTs refers to the techniques used to enhance the effectiveness and efficiency of the audit. The other form of computer assisted audit tools and techniques is CAAT, which has one t. Because this computer assisted audit has one t, the single t represents techniques. CAATs by definition, has the same meaning as CAATTs with the exception of enhanced auditor’s productivity and extracting data and analysis (Hunton, Bryant, Bagranoff, 2004, p. 78). Using CAATs for information technology audits consists of the auditor’s following 10- steps. Each of the steps will cover a wide area of objectives, processes, and identify different task that need to be performed. The 10- steps to using CAATs will be cover in the PowerPoint presentation. Validating data will be accomplished by running a series o f test data to ensure the system is updating and running properly. The test data is made up by the auditor to establish that the results received are the results the auditor is looking for. This particular type of test will be conducted throughout each of the systems to confirm the each system is working. The integrity of the system will also be tested in a similar style. Testing the integrity of the system occurs in step seven of the 10 step process. Function of Audit Productivity Software Audit Productivity Software aids in the individual auditor’s productivity. Audit productivity software is constructed of five different programs. The five programs start in this sequence, electronic working papers, groupware, ngagement management, reference libraries, and the program document management. Each of these programs enables the auditor’s to complete his or her personal productivity. Electronic working papers were once done manually and can be automated enabling the efficiency of the auditor’s. E-work papers enable the auditor’s to share client’s information and make changes electronically. After the auditor’s have made the appropri ate corrections GAAP compliant financial statement can be generated automatically (Hunton, Bryant, Bagranoff, 2004, p. 179). Groupware allows the clients and other auditor’s to share the information found using a couple of different programs. These programs are common groupware programs the auditor’s and their client’s use such as Lotus Notes, Novell GroupWise, and Microsoft Exchange. The other remaining software’s are Time and Billing, Reference Libraries, and Document Management. The remaining software’s are very important. Time and Billing affect the cash flow because business conducted may be conducted in different time zones and need to be billed correctly to receive payment on time. Reference Libraries are as they sound, company reference libraries store the company’s information is relevant to auditor’s to complete the audit throughout the companies different items. Document management allows the company to save hard copy document to files in the computer that can be viewed easily by auditor’s using the Internet. Audit productivity Software use in the Systems Design Kudler Finer Foods has a strong accounting information system in place serving three different locations. The industry specific accounting information system used by Kudler Fine Foods would benefit from the use of audit productivity software. The reason the audit productivity software would work with Kudler’s system design is because the information can be easily viewed by their auditor’s and clients using the Internet, reducing the travel time the auditors would waste traveling to each of the three location’s. Conclusion Kudler Finer Foods needs to ensure their accounting information system maintains system integrity and validation. System Integrity and Validation free essay sample Preface Kudler Fine Foods located in San Diego, California is a specialty food store that is continuing to grow. Due to the company’s growth, it is necessary for Kudler to make a better use of technology for all aspects of the business. Currently Kudler process a large amount of data through computer programs which is used between all three locations, but with upcoming expansions, Kudler needs the ability to track all of that information and also be confident that the information is reliable. With that being said, Kudler would benefit greatly from Computer Assisted Auditing Techniques (CAATs). It is recommended that Kudler use CAATs, because it will assist with streamlining the IT audit process. CAATs are techniques that â€Å"are used to increase the efficiency and effectiveness of the audit function† (Hunton, Bryant, Bagranoff, 2004, pg. 178). Not only will CAATs assist with making Kudler’s audits go more smoothly, but it will also assist auditors with obtaining more reliable, relevant, sufficient, and useful information. We will write a custom essay sample on System Integrity and Validation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There are 10 key steps of CAATs that can be implemented that will assist Kudler in creating a framework for their audits. CAATs are divided into two techniques that will be beneficial to Kudler. The first is validating application integrity. The purpose of this technique is to find whether the source code has been compromised. Verifying the overall integrity of the applications is the second CAATs technique. This technique’s objective is to ensure that the data was imported correctly and also to find any irregularities within the data. Due to the fact that the business continues to grow, the use of CAATs will only assist Kudler in its growth. If Kudler goes with the recommendation to incorporate CAATs, it will assist in streamlining the auditing process. System Integrity and Validation Recommendations were made to Kudler to implement CAATs into the auditing process. This implementation will be beneficial to the company as far as validating and verifying information. The use of audit productivity software would allow an organization to streamline and automate processes. Organizations can take it a step further and use audit productivity software to assist with the desi gn of computer software. The following brief will discuss CAATs and audit productivity software. Computer Assisted Auditing Techniques Computer Assisted Auditing Techniques (CAATs) can be used to both validate application integrity and to verify data integrity. Data validation determines whether the source code has been compromised. The applications can be validated through test data, parallel simulation, or integrated test facilities. Test data is simply fabricated data entered into the system by the auditor to test the integrity of the system. For example, the auditor may process a payable through the system by creating a vendor and entering an amount to see the process of actually cutting a check from the system. An integrated test facility (ITF) can test applications as they are used on a daily basis. â€Å"The ITF approach integrates the auditor’s contrived test data through the client’s system along with the normal transaction processing† (Hunton, Bryant, Bagranoff, 2004, pg. 189). During the ITF process, auditors must ensure that the client’s data is not corrupted. All information entered into the system by the auditor should be reversed. Verifying data integrity is ensuring that the data was imported properly and without any irregularities. There are a number of audit tools that can be used to assist with verify integrity such as extracting data, importing it into ACL, and stratifying. Detecting fraud is important when verifying integrity. Audit Productivity Software Functions Audit productivity software provides computerized audit solutions and allows companies to manage and keep track of audit reports. Audit productivity software has a number of functions such as measuring productivity, resource optimization, data management, and automation. Measuring productivity is simply appraising the performance of the organizations audit reporting. By using audit productivity software, auditors and clients are able to get the best use of all of their resources. For example, each staff member’s time will be used adequately. The auditors’ time will be focused on testing the information in the system, instead of spending hours of time sorting through information deciding what to test. The clients can spend their time completing auditor requests. Data management allows auditors and clients to keep track of all of the information entered into the system by the auditors as well as original information entered by clients. Audit productivity software also allows for automation of the auditing process. Information in multiple systems can be integrated with audit productivity software. Automation can streamline the auditing process for any organization, and as mentioned previously, it can increase productivity of not only the auditor but for the client as well. Using Audit Productivity Software for System Design Using the audit productivity software can be beneficial when designing systems for an organization. Audit productivity software can assist with minimizing discrepancies between the company software and the actual audit software. The use of audit productivity software provides functionality to the audit process. That same software could be used to help with the design of an organization’s software systems. Software such as electronic working papers, groupware, and time and billing software can all be implemented when designing software systems. If groupware is implemented these systems would have the ability to not only share files, but schedules and calendars as well. Time and billing software is implemented, auditors can better track time spent within that system according to their unique login. Implementation of electronic working papers assists with everything from daily journal entries to financial statements. Using this software to create a framework for the design of new software would only ensure that audits went smoothly. The audit process can go with little to no incidence, if organizations and auditors would use computerized audit techniques, and audit productivity software. Both the CAATs and the productivity software assist with creating a more automated process. As audit automation increases the time and energy put into the actual audit decreases. Organizations as well as auditors can be more confident that the audit material is reliable and efficient. ? References Apollo Group, Inc. (2011). Kudler Fine Foods. Retrieved from https://ecampus. phoenix. edu/secure/aapd/cist/vop/Business/Kudler2/internet/index. asp Bagranoff, N. A. , Simkin, M. G. , Strand Norman, C. (2008). Core concepts of accounting information systems (10th ed). New York: Wiley Sons.