Saturday, January 25, 2020

Research For My Career Plan Accounting Essay

Research For My Career Plan Accounting Essay Introduction My career choice is public accountant. My choice is highly influenced by the passion I have for working with numbers. My second choice career is internal auditing .it is closely related to accountancy. Both the careers entail working with the numbers. Accountancy is a career which involves communicating, summarizing, classifying, interpreting and presenting financial position about an enterprise to the management, auditors, owners or the shareholders. Strong accounting foundation is important when it comes to running successful businesses. Every business needs a book keeper, accountant or a chief finance officer. Internal auditors can assist police in white collar crimes since they can comfortably do forensic accounting. They can work with lawyer as professional witnesses in fraud cases. Government accountants maintain tract of public funds by maintaining records. Public accountants work for public accounting companies. Their major tasks are to do the actual accounting, tax and consultancy work. Accountants use financial statements to show in monetary terms the resources under direct control of the organization. According to Drake, P et al (2011), accounting is a study of how organizations track their assets, capital, and liabilities over time. It involves computing cost and capital gains from the capital. An accountant participates in strategies for mergers and acquisitions. Many accountants ends up being the chief finance officers(CFOs).this is because they have the best understanding of what drives the business and profits in an organization. According to careers in accounting website (2009) bureau of statistics projects 16% increase in job positions by 2016.the future of accounting is bright. Internal auditors are also known as Auditors, Fraud Investigators, Inspectors, and Investigators among other names. They frequently measure the level of compliance of the company with its policies and objectives. They advise the management on how to better execute their policies. They tend to improve the reliability of financial reporting, preventing and investigating fraud and safeguard company assets. People planning to be accountants and auditors should have an aptitude for mathematics .they should have good communication skills since the career entails communicating results to clients, management, shareholders and governments among others. They should be excellent when it comes to working with people, business systems and computers. Accountants should have unquestionable level of integrity. Educational requirement and certifications Most job vacancies requires at least a bachelors degree in accounting or related field .if you want to practice accounting and auditing in government, the requirement is 4 years of college in accounting or auditing with some experience. Since 2007 42 states and Washington DC requires all the CPAs to have successfully completed 150 semester hours of college course work. Many colleges have harmonized their curriculum to be in line with the law. Some organizations require masters degree in accounting or business administration with accounts as your major. A certified public accountant (CPA) is a popular requirement for big corporations. CPAs exam is divided into four parts in all states .examination is prepared by AICPA(American institute of public accountants).majority of states require one pass all the four other parts within 1year six months. Other additional requirements may include certified internal auditor (CIA) exam and the certification in control self assessment (CSA).CPA holders are licensed by state board of accountancy. The internal auditors are licensed by Certified Internal Auditor (CIA). Accountants who have passed in their exams and have met requirements needed by the state where they practice can become certified public accountants. However for renewal of licenses, one is required to have completed certain number of hours of continuing professional .the umbrella professional bodies for accountants organizes seminars, courses and continuing education programs. Other certifications provide a CPA and internal auditors with an advantage. These certifications are found in many accredited colleges. They include; the Certified Management Accountant (CMA),), the Certified Fraud Examiner (CFE), Certified Government Financial Manager (CGFM), Accredited in Business Valuation (ABV), Certified Information Technology Professional (CITP), or Personal Financial Specialist (PFS) designations, Certified Information Systems Auditor (CISA), Accredited Tax Preparer (ATP), Accredited Tax Advisor (ATA), Accredited Business Accountant (ABA). These programs are marketable. They put the accountants and auditors at the highest edge of landing a high paying job. Some of these programs depend on the field one want to specialize with. Most of these professional societies require applicants to have at least 2 years working experience, pass a for part examination, agree to meet continuing education requirements and comply with professional conduct. Graduate schools test permit students from different colleges and universities with different grading system to be compared. Applicants to graduate schools school finish GRE which tests verbal, quantitative and analytical abilities. GMAT test verbal, quantitative and analytical reasoning but it is designed to address the needs of business schools. Many institutions review accountants GMAT score for employment.GRE is accepted in many business programs in business schools. it is simple to prepare science it has easier grading curve and the applicant does not waste a lot of time in preparation.GRE is easier than GMAT. There are institutions such as Manhattan review in New York which assist students to revise for their GMAT and GRE examinations. They have state of art facilities. Ethical Conduct Just like doctors and other professionals, CPAs and internal auditors should adhere the code of conduct. They should maintain high level of integrity. They should represent the interest of their clients. They should obey the bylaws set by their professional bodies. Working Hours According to BLS government website (2010), public accountants work 40 to 50 hours a week. According to Telberg, R (2007), accountants spend more time at work related activities at the expense of their families. Some carry their work with them to vacations and home. Many accountants have reported to CPA review website (2012), that during the busy season, they can work up to 70 to 80 billable hours. Internal auditors have long working hours .their day typically starts from 8am to 5pm.they work up to Job Duties CPAs maintain and audit organizations financial books. They also have knowledge bin book keeping, taxes, government audit and financial planning. They oversee the budgets and financial management. They ensure that they financial records are accurate and up to date. They also keep track of investments, expenditures and revenue generated by an organization. They research and analyze companys financial reports. They also create financial plan for the company. They also suggest way companies could save the money. They file tax reports of a company. CPAs help organizations to develop a strategy to legally minimize the amount of tax they owe the government. Many CPAs tend to be self employed therefore they hire staffs and manage businesses. Freelance CPAs can assist potential business owners develop business plans and get funds to start the same. Internal auditors appraise the organizations internal control system to see whether they are in harmony with state laws, the organizations objective. They liaise with both the external auditors and the Comptroller and Auditor General. They Recommend and advise the company on value for money and efficiency improvements. Salary According to the BLS, http://www.bls.gov (2012), Salary depends on a number of factors namely: the CPAs educational background, years of experience, and the company he is working for. CPAs take home $50,770 per year. CPAs with one to two years of experience may be remunerated lower amounts. And those working for large corporations like coca cola are paid higher salaries. Partners in public accounting firms can earn around $175,000 a year. CPAs enjoys an array of benefits, which includes all expenses paid for vacations, health and life insurance, and pension benefits. Internal auditors take an average of $81000 per year. Manager internal auditors earn up to $100000 per year. The level of salary depends with the level of experience and the company one is working for. Job Satisfaction and Lifestyle of CPA and Internal Auditor CPA and internal auditing are among of the careers which demand a lot of time. Some the accountants and internal auditors carry their work with them to home. During peak season they work long hours and sleep at least 4hours.they enjoy free vacations pension benefits. Their high income guarantees them a high living standard. Some accountants and auditors receive pay rise every year. Others enjoy up to 3 weeks vacations. It is one of the professions where there are no complains. The job opportunities are there. As a matter of fact it has been projected that the job opportunities for CPAs will rise by 22%.according to CNN money website (2012), it is number 9 in the 100 most lucrative jobs in business section in USA. They enjoy personal satisfaction from their careers .accounting profession make one to enjoy prestige and respect from the society since it is perceived to be hard than other professions. Conclusion Both careers are lucrative prefer my first career choice more. I am planning to do what it takes to realize my dream of pursuing accountancy.

Friday, January 17, 2020

Rizal’s Life

When the book starts, Ibarra is returning to the Philippines after a 7 year absence, and he is reunited with his lover, Maria Clara. He also learns the details of his father’s death, which was caused by one of his father’s political opponents in his home town of Binondo, Manila. Father Damaso is one of the religious/political figures in Binondo who dislikes Ibarra’s dad. By accusing Ibarra’s dad of being a heretic, and by using the death of a local student to make him look bad, Father Damaso turned the community against Ibarra’s dad, and had him thrown in jail where he got sick and died. Ibarra’s father was disgraced further when his body was thrown into the lake while workers were transporting him between burial sites. After learning about the atrocities committed against his father, Ibarra does not seek revenge, but instead decides to build a school, which was something his father had always planned to do. By building the school, Juan Crisostomo Ibarra shows that he is genuinely concerned about the education and welfare of the Filipino people, because he puts the political squabbling aside in order to help the community. Ibarra is nearly assassinated at the school’s opening celebrations, but he is saved by a man named Elias. After the assassination attempt, Ibarra is thrown into jail for a crime that he did not commit. Elias again assists Ibarra by helping him escape from prison. As they are absconding in a boat, Ibarra hides under some leaves. Elias jumps into the water in an attempt to fool the guards, but his plan fails and he is shot by the guards and left for dead. Since the guards think that they shot Ibarra, they cease their pursuit of the boat he is hiding on, and he escapes unharmed. Reflection Base on my reflection the book Noli Me Tangre is about the problems and injustices experienced by the fictional character, Juan Crisostomo Ibarra. All of the problems he experiences are brought about by corrupt officials in the Spanish government of his home town. And he revenge because for the death of his father. Insights One of Jose Rizal’s goals in writing the story was to bring attention to the corruption present in the Spanish controlled government of the Philippines. Noli Me Tangre exposed corruption, created widespread controversy, and gave native Filipinos a sense of unity. Even until now there still a corruption that we experiencing resulting of difficulty and poverty in life and in our country. Hope that there might a solution of this corrupt country. El Filibusterismo Simoun, a mysterious and powerful jeweller who is in good graces with the Captain General plots a coup d’ etat against the Spanish colonial government. He secretly abets the abuses committed against the natives in the hope of stirring them to rise up in revolt. To weaken the regime, he encourages corruption, using his immense wealth to foment injustice and provoke massive unrest. Unknown to all, Simoun is Juan Crisostomo Ibarra, a man who had been wrongfully accused of rebellion and condemned in a plot instigated by his enemies including a friar who had unchaste feelings for his fiancee, Maria Clara. Everybody thought Ibarra had been killed as a fugitive, but in truth he had escaped, enriched himself abroad and has returned to the Islands to avenge himself. He plans to take Maria Clara who, believing Ibarra is dead, had entered the convent. In the course of his plans, Simoun comes into contact with young idealistic Filipinos whom he wants to enlist to his cause. One of these is Basilio, one of the few who know his secret. He had been adopted by Kapitan Tiyago, a wealthy landowner and father of Maria Clara. Basilio is about to graduate as doctor of medicine and plans to marry Huli, his childhood sweetheart. Huli is the daughter of Kabesang Tales, a homesteader who had been dispossessed of his lands by the friars. Turned outlaw, Kabesang Tales and other victims of injustice have been enlisted by Simoun in his plan to overthrow the government. Another student, Isagani, dreams of a progressive future for his country but his fiancee, Paulita, who shares his aunt Dona Victorina’s prejudices against the natives, is not interested in them. Simoun’s plot is aborted when he learns that Maria Clara had died at the convent. Student leaders who have been advocating the opening of an academy for the teaching of the Spanish language hold a party where they lampoon the friars. The next day, posters are found encouraging sedition, and those suspected of involvement are arrested, including Basilio. His foster father having died, obody intercedes for him, while the rich and influential are released. Meanwhile, Huli is killed in the church after she had sought the help of the parish priest for the release of Basilio. Due to this tragedy, her grandfather, Tandang Selo, joins the outlaws. Embittered by Maria Clara’s death, Simoun plans another coup to be staged at the wedding reception for Paulita, who has been engaged to another man: top government officials including the Captain general who are to attend would be blown away, the house being planted with explosives which will be detonated by a a device hidden in the lamp given as gift by Simoun to the newlyweds. Basilio, who has been released and now wants to take revenge is ordered by Simoun to lead in the uprising. At the appointed hour, the guests are terrified upon reading a note signed by Juan Crisostomo Ibarra; his signature is recognized by Father Salvi, the friar who lusted after Maria Clara. Before the lamp could explode, Isagani, who has been warned by Basilio about the plot, barges in and throws the lamp into the river. Isagani escapes. The uprising again fails to take off, and the armed followersof Simoun, deprived of leadership or devoid of vision, resort to banditry. The lawlessness that reigns in the countrysides leads to harsh measures by the government in its efforts to show it is in control. The plot at the wedding is finally traced to Simoun who escapes into a house near the ocean. After taking poison, he confesses to father Florentino, a Filipino priest, who tells him: â€Å"What is the use of independence if the slaves of today will be the tyrants of tomorrow? † After the death of Simoun, Father Florentino throws his treasure into the sea.

Thursday, January 9, 2020

The Cognitive Development Of Children - 1679 Words

Throughout this research paper the topic that will be discussed is the Cognitive Development in children in the age group around 2-6. The topics that will be covered in this research paper are the physical growths and dangers, Jean Paiget and his views on cognitive development, friendships in the age groups 2-6, and cognitive changes. â€Å"Cognitive Psychology is the theory of human development that focuses on the development of thinking and thoughts that shape people s attitudes, beliefs, and behaviors.† Jean Paiget is known as the father of developmental psychology and he believed that cognitive development occurring in the ages 2-6 was the preoperational stage. In this stage children start to use more of their imaginative play with†¦show more content†¦As great of a psychologist as Jean Paiget was he had some flaws. His experiments only tested children to see what they couldn’t do instead of what they were capable of. Since then children have been capable o f doing more than Jean Paiget thought. Children usually start developing friendships around the age of 3. Early relationships with family may determine how a child’s friendships and relationships are. Children with loving and caring parents are more likely to establish better relationships with friends then children with parents who show lack of motivation of being there for their children. Children like adults look for friends who share similar interests as them, but for them they look at similar size, appearance, and if they are likable. Early childhood friendships tend to help children learn values like sharing, controlling their anger in situations, and becoming more mature. Children who are more popular with their classmates and do better in physical activities and academically learn how to be more friendly and how to actually be a friend. However, children who tattle on others and are more aggressive and hostile towards others tend to be less likable and have fewer frie nds which fuels their hostilityShow MoreRelatedThe Cognitive Development Of Children1269 Words   |  6 PagesThere are many different things that shape the cognitive development of children. To begin with cognitive development is when a child develops how to process, solve problems, and start making decisions. Once they have learned this they take everything they have learned into their adolescence. An example, of what can shape the cognitive development of a child can be an educational game. Educational games can be very useful in shaping a child’s development because they are having fun while learning atRead MoreCognitive Development Of Children With Autism1260 Words   |  6 PagesCOGNITIVE DEVELOPMENT IN CHILDREN WITH AUTISM Cognitive development in children with autism spectrum disorder is vastly complex in its entirety. During development, the most critical period is within the first 6 years of life; at the age of 7, our brain is nearly developed to the average adult size. During this time, myelination, synaptogenesis and synaptic pruning are occurring and contribute significantly to the development of the brain. If disruption occurs in brain development, it is possibleRead MoreCognitive Development of Children Essay830 Words   |  4 PagesCognitive Development of Children Cognitive development is very crucial in the development of a child. A friend of mine, Julie just recently had a perfect baby boy. Since Julie found out she was pregnant she has been reading book after book, each book that she has read talks about cognitive development, but never really explains what cognitive development is or how to improve ones development. Julie has asked me to help her to understand what she can do to give Hunter the best optimal cognitiveRead MorePhysical And Cognitive Development Of Children Essay1473 Words   |  6 PagesPhysical and Cognitive Development in the Children In the book Child Development An Active Learning Approach, it states that the sequence of motor milestones happen in the same way for most babies around the world. This fact indicates that motor development is strongly controlled by our genes, which dictates the expected sequence of the development (page 193). In researching the physical development of children I learned that there are two forms of motors skills. Fine motors skills which use smallRead MoreTheory of Cognitive Development and Children1466 Words   |  6 PagesPiaget s Theory of Cognitive Development Jean Piaget was born on August9, 1896, in the French speaking part of Switzerland. At an early age he developed an interest in biology, and by the time he had graduated from high school he had already published a number of papers. After marrying in 1923, he had three children, whom he studied from infancy. Piaget is best known for organizing cognitive development into a series of stages- the levels of development corresponding too infancy, childhoodRead MoreBilingualism And Cognitive Development On Children1466 Words   |  6 PagesBilingualism and Cognitive Development Language is important in every children`s everyday life. Children need language to communicate with others and to be able to perceive the world. They need language to read, write, talk with others, listen and understand. Language enables human beings to communicate with others and be part of society. Language is a form of communication that is based on a system of symbols. Language involves five systems of rules. The five rules of language are Phonology, syntaxRead MoreCognitive And Perceptual Development Of Children1517 Words   |  7 PagesDevelopmental Motor Skills in Children Children acquire most of their motor skills from school, which is where they spend most of their time growing up. School settings can enhance motor development in children through play using toys available to them, however, some school environments can also inhibit motor performance. Children have the opportunity to improve and learn new skills from manipulating different objects as well as can practice intertrial variability from playing with others. In orderRead MoreTheory of Cognitive Development and Children1854 Words   |  8 PagesDiscuss the concept of ‘constructivism’ (from Piaget’s theory of cognitive development). Use a mix of theory and research to back up your ideas about whether or not the child constructs his/her own development. The understanding of how children comprehend the world around them has been a highly researched part of cognitive development in Psychology. Jean Piaget was one of the first researchers to develop a theory suggesting that children understand the world around them by actively seeking informationRead More Cognitive and Moral Development of Children Essay1479 Words   |  6 PagesCognitive and moral developments are determined by a child’s experience and environment. As the child matures into adulthood they begin to view the world differently. The capacity to imagine what other people may be thinking and feeling is defined as perspective taking (Berk, 2007). This view aids in adolescents moral understanding and development. Identifying a child’s developmental stage assists in determining the proper support that is needed in order to provide a safe and nourishing environmentRead MoreEssay about Cognitive Development of Children1241 Words   |  5 PagesPiagets phase conc ept explains the cognitive development of children. Cognitive development implies transformation in the cognitive procedure and skills. In Piaget’s vision, initial cognitive development involves processes based upon measures and afterward proceeds into changes in the cerebral operations. Schemas; a schema clarifies both the cerebral and physical actions occupied in comprehending plus knowing. Schemas are sorts of information that help us to explain and understand the world. In

Wednesday, January 1, 2020

The Female Villain Lady Tremaine - 1601 Words

Disney has been influencing society for a long time. As a young person growing up with Disney, they look for identities that they can connect to. Females will look up to the princess and males will look up to the prince. But, who looks up to the villain? A traditional female villain may be seen as the antagonist to the male hero counterpart. They are important to the plot of the story, as they are the ones who manipulate other characters with their evil and wicked ways. Some serious women whom can act very scary, very serious and very evil have been cast as, female villains. The female villain in Cinderella, Lady Tremaine, shows the exact characteristics of the traditional female villain. Comparing the traditional characteristics and actions of a traditional villain to Lady Tremaine it will be shown that even though she may be beautiful she is still the root of evil in Cinderella. By comparing specific identities and characteristics of the traditional female villain and explaining ho w lady Tremaine is presented and the way she acts, it will be shown that she follows only some of the traditional villain attributes. Also, that she pushes to be her own individual female villain when comparing her to traditional Disney villains. There are many things that evil villains are categorized as to doing, but there has always been an underlying reason for this. Often, the villain will have a hardship of their own, before they change their ways to be evil. The Disney villain stereotypesShow MoreRelatedGender Roles Of Disney Films1598 Words   |  7 Pagesand even small feet; an unnatural and unhealthy body size. To this day the idea of having this â€Å"ideal† body is still something that is presented in almost all Disney films. This idea changes when it comes to the appearance of the villain of the film. Lady Tremaine from Cinderella, Maleficent from Sleeping Beauty, and the Evil Queen from Snow White and the Seven Dwarfs are all women antagonists that are portrayed with traits that are unattractive in facial features and their body shape. The antagonistRead MoreFeminist Criticism Of Disney1789 Words   |  8 Pagesissues buried deep within the films. One of the largest conflicts critics come across is the portrayal of Disney’s villains. From the time Snow White came out in 1937 up until the release of Frozen in 2013, there had been severe concerns with the representation of women within the films and even some of the men. In fact, when carefully examining the princess movies that starred a female villain- Snow White, Cinderella, Sleeping Beauty, The Little Mermaid, and Tangled-one is sure to see that these womenRead MoreDisney s Employment Of Various Master Narratives And Its Way Of Representin g Crimes And Criminals2267 Words   |  10 Pages† These narratives and expectations that people have exist within systems of power, whether political, social, economic or cultural (Romero Stewart, 1999). Disney in particular utilizes an individualistic narrative, in which a majority of the ‘villains’ are inherently ‘evil’ and the crimes committed are intrinsically a result of their character rather than an act of circumstance and social conditions. An individualistic conception of crime ignores how social conditions can effect crime rates and