Proper Data Protection Free Essay Example, 2000 words

Each milestone in technology poses a new threat to privacy and personal safety. Smart cards with integrated circuits and high functional value are highly secure. Smart cards can serve as medical insurance cards, identification cards, credit cards and in fact, one single card can combine massive amounts of information about an individual. Unfortunately, this too is considered an infringement of privacy because one single card can provide an entire personal database of an individual (HRIS, 2003). While smart cards increase efficiency, it poses a threat to the right of self-decision and self-control over one s personal information. Epstein (2006) contends it would require a great deal of chasing of people urging them to take smart cards. These cards are just like a chip and pin card and not biometrically secure. It is not a major step towards reducing social security frauds and is not even considered cost-effective in the long-run. The wireless technology used in smart cards could make it easy for thieves to extract information through portable scanners and electronically picking pockets. Germans claim that smart cards contain a digital signature algorithm, which makes it difficult to counterfeit other cards by extracting data from the original card (Koprowski, 2005). We will write a custom essay sample on Proper Data Protection or any topic specifically for you Only $17.96 $11.86/pageorder now Banking would not be possible without IT and yet IT enables theft of account data as was the case with Bank of America and Time Warner in 2005 (Gleason, 2006). Electronic security systems have embedded flaws. The same technology that promotes online shopping also allows criminals to buy a list of credit cards and social security numbers from the black market. The effects of technology and ethics are hard to predict and are irreversible. Errors made by the computerized system make it difficult to identify the person responsible for it and accountability is affected. The error could be caused by the poor user interface, lack of proper training, errors in software but nobody is willing to accept responsibility.

Andrew Johnson Was a Fearless - 769 Words

Andrew Johnson was a fearless, brave, noble, and inspired person, blind to the subtleties of human relations, deaf to the words of others, and convinced that he and he alone knew the truth. One word to describe him, pigheaded, and certainty not like some of our other contemporary political leaders. He was not born with a silver spoon in his mouth, though more like a silver foot in his mouth. Johnson s father died when he was four; there was no money left, so he was sent out as an apprentice when he was nine. He never went to school, but taught himself to read when he was seventeen. He became a tailor and ended up in Greeneville, Tennessee when he was twenty-two. In his 20’s he learned that he was good not only as a tailor, but at†¦show more content†¦Surprisingly on April 14, 1856, Lincoln was shot at Ford’s Theater, and died the next morning on April 15th. In addition, Andrew Johnson became the President of the United States all in the same day. During his swearing in ceremony in March of 1865, Johnson was suffering from typhoid fever and a hangover. Beforehand, to spruce himself up, he downed three glasses of whiskey. When it was his turn to speak in the Senate chamber, he got up in front of hundreds of important leaders in the country and proceeded to dance on the podium with a lampshade on his head. I mean, he rambled, he muttered, he swayed, he repeated himself, and at one point, he referred to the diplomats in front of him as You with all your fine feathers and gewgaws. Finally, he held his lips to the bible on which he had been sworn in, saying loud enough for everyone to hear, â€Å"I kiss this book in the face of my nation of the United States. During office, he supported a policy of Reconstruction after the Civil War. The Radical Republicans in Congress were furious at his leniency toward ex-confederates and his lack of concern for ex-slaves, demonstrated by his veto of civil rights bills and opposing the Fourteenth Amendment. To protect Radical Republicans in Johnson s administration and minimize the strength of the president, Congress passed the Tenure of Office Act in 1867, which prohibited the president from dismissing office holders without the Senate sShow MoreRelatedSummary Of Colum Mccann s The Great World 1097 Words   |  5 Pagescritics, and it serves as an allegory for human stamina undeterred by adversity. Let the Great World Spin is the winner of several awards, most notably the National Book Award, a definitive sign of greatness. Established in 1936, the National Book award was created to recognize excellence in fiction, nonfiction, poetry, and young adult literature. 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James was a patron of Shakespeare ’s acting company, and of all the plays Shakespeare wroteRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 Pagesreductions of 25 percent, there was recognition by its chief executive officer (CEO) Jack Welch that the company would have to attract quality employees with desirable achievement opportunities instead of job security policies.19 Welch, who was widely regarded as one of the most visionary and effective CEOs, was strongly criticized for his actions as indicated in the following passage: Welch says that when he took over, the need for change was obvious, and he moved quickly. He was vilified as heartless inRead MoreDeveloping Management Skills404131 Words   |  1617 PagesPermissions Department, One Lake Street, Upper Saddle River, New Jersey 07458. Many of the designations by manufacturers and seller to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Whetten, David A. (David Allred) Developing management skills /David A. Whetten, Kim S. Cameron.—8th ed

Auditing Inherent Risk Auditing

Question: Describe about the Auditing for Inherent Risk Auditing. Answer: 1: Inherent risk in the auditing refers to the material misstatements that has been contained din the financial statements and may be caused by the error or omission as the result of the failure in the controls and this could cause the misstatement due to the absence of the controls that are considered to be separate in the assessment of the control risk. This is the risk which is considered to be high due to the presence of a higher amount of judgement and the estimation of the transactions that are considered to be very complex in nature. In order to illustrate, the inherent risk in the financial institutions is considered to be higher when compared with a manufacturing concern that has bene operating in a more stable environment (Accounting simplified, 2016). The following are the factors that affects the inherent risk of the company: Nature of the business of the client: in case, an entity has been changing fat with the use of the higher technology and faces the risk of the obsolescence of the inventory. This is the risk that is inherent inside the organization. Results of the previous audits: there have been many innovations in the products of the entity and hence, has become obsolete very quickly and the inventory may go undervalued. This is the risk that is inherent inside the organisation. In order to illustrate, in case, an auditor has found that there have been mistakes in the valuation of the inventory, then he has to keep this in mind during the current year (MCCC, 2016). Initial and the repeat engagement: an auditor is able to exercise his judgement when it comes to knowing the areas wherein there could be a fault and he would be more confident when conducting the audit of this company. Related parties: there are always transactions that takes place between the parent and the subsidiary company and between the management and the entity. These are termed as the related party transactions. These transactions have to be entered into at the arms length price, otherwise there is a lack of transparency. Transactions that are not regular in nature: these are the transactions that are not routine in nature and may be caused due to losses, fires etc. the client has to be very cautious when it comes to recording these transactions. Judgment requirement: an auditor is duty bound to exercise an increased amount of judgement when it comes to recording some of the transactions, estimating the same and recording the same. The examples includes the investments being recorded at the fair values, allowances for the trade receivables that go uncollected. Making up of the population: from the point of view of an auditor, there are many of the items that make up for the total population that affects the likelihood of the material misstatements. When there is a higher likelihood of these misstatements, then it leads to an investigation and testing. In the given case as well, an auditor sets the inherent risk to be high and also questions the tarde receivables that are overdue. Hence, while preparing the audit plan, he must assess all the relevant risks (HKIAAT, 2016). 2: Inherent risk in the auditing refers to the material misstatements that has been contained din the financial statements and may be caused by the error or omission as the result of the failure in the controls and this could cause the misstatement due to the absence of the controls that are considered to be separate in the assessment of the control risk. This is the risk which is considered to be high due to the presence of a higher amount of judgement and the estimation of the transactions that are considered to be very complex in nature. In order to illustrate, the inherent risk in the financial institutions is considered to be higher when compared with a manufacturing concern that has bene operating in a more stable environment. The following are the factors that affects the inherent risk of the company: Nature of the business of the client: in case, an entity has been changing fat with the use of the higher technology and faces the risk of the obsolescence of the inventory. This is the risk that is inherent inside the organization. In the given case, One Tel is performing in a competitive environment and hence, there are risks at the account level. The company has many competitors that are older than this company. Results of the previous audits: there have been many innovations in the products of the entity and hence, has become obsolete very quickly and the inventory may go undervalued. This is the risk that is inherent inside the organisation. In order to illustrate, in case, an auditor has found that there have been mistakes in the valuation of the inventory, then he has to keep this in mind during the current year. There is no data pertaining to this available. Initial and the repeat engagement: an auditor is able to exercise his judgement when it comes to knowing the areas wherein there could be a fault and he would be more confident when conducting the audit of this company. There is no data pertaining to this available. Related parties: there are always transactions that takes place between the parent and the subsidiary company and between the management and the entity. These are termed as the related party transactions. These transactions have to be entered into at the arms length price, otherwise there is a lack of transparency. Transactions that are not regular in nature: these are the transactions that are not routine in nature and may be caused due to losses, fires etc. the client has to be very cautious when it comes to recording these transactions. Judgment requirement: an auditor is duty bound to exercise an increased amount of judgement when it comes to recording some of the transactions, estimating the same and recording the same. The examples includes the investments being recorded at the fair values, allowances for the trade receivables that go uncollected. Making up of the population: from the point of view of an auditor, there are many of the items that make up for the total population that affects the likelihood of the material misstatements. When there is a higher likelihood of these misstatements, then it leads to an investigation and testing. In the given case as well, an auditor sets the inherent risk to be high and also questions the trade receivables that are overdue. Hence, while preparing the audit plan, he must assess all the relevant risks. Further, the management experience is quite limited as has been stated therein the question and hence, they are not aware as to how the accounting is to be done and may be this is the main cause of the high inherent audit risk. 3: The assumption of going concern is the most important accounting assumption that relates with the remaining of the business in the near future. This just means that the entity shall not be forced to end the operations and liquidate its assets in the near future at the lower sales prices. By the way of assuming this assumption. The accountant seeks to defer the recognition of the expenses until the later period. This takes place in the business and uses these assets in the most effective and efficient manner that is possible for the purposes of carrying on the business. The entity is never assumed to have problem with the assumption of going concern when there is an absence of the information to the contrary. It is always assumed that the entity would be able to meet all its expenses without any hassles and that the company would not be required to sell its assets or restructure its debt for the purposes of paying off its expenses and bills. And if this is not the case, then the en tity will acquire the assets with an intention of closing down its operations and also resell its assets to another party. In case, if the entity does not believe that its going concern assumption has been affected, then that would just mean that the assets have been impaired that calls for the writing down the carrying values of the assets of the company to their liquidation values. Hence, the value of the entity in that case would be assumed to be going concern which is higher than its break-up value due to the reason that the going concern would not be able to earn the profits. The concept of going concern has not been clearly defined anywhere in the generally accepted accounting principles and hence, is subject to the considerable amount of the interpretation when it comes to the reporting of an entity. Therefore, as per the generally accepted auditing standards, an auditor is never forced to consider this factor. But the company must ensure the compliance with this assumption (Accounting simplified, 2016). An auditor is duty bound to report on the going concern of the company and ensure that the financial statements of the company have been duly audited. The following are some of the considerations in the financial statements: Negative operating results and trend when compared with the previous years. The net operating results of the company are increasing (Accounting course, 2016). Default in the repayment of the loan by the company. No repayment of the loans since the cash flows does not have any outflow of this and the balance sheet shows borrowings. No giving of the credit to the company by the suppliers The long term commitments that are not economical and the company is subjected to the same. No information with regard to this is available. Legal proceedings as against the company. No information with regard to this is available. An auditor has to report on the above assumption since this is something that affects the company in the future and the company must never lose its liquidity. If the company is endangering its going concern assumption, then the fact must be stated in the auditors report since this fact has to be reported to the management of the company and to the shareholders (Accounting tools, 2016). References: Accounting-simplified.com. (2016).Audit Risk Model | Inherent Risk, Control Risk Detection Risk. [online] Available at: https://accounting-simplified.com/audit/risk-assessment/audit-risk.html [Accessed 18 Sep. 2016]. Accounting-simplified.com. (2016).What is Going Concern? Explained with list of going concern problems indications. [online] Available at: https://accounting-simplified.com/financial-accounting/accounting-concepts-and-principles/going-concern.html [Accessed 18 Sep. 2016]. Accountingtools.com. (2016).Going Concern Principle - AccountingTools. [online] Available at: https://www.accountingtools.com/going-concern-principle [Accessed 18 Sep. 2016]. https://www.hkiaat.org/. (2016).Risk in Auditing Inherent Risk. [online] Available at: https://www.hkiaat.org/images/uploads/articles/PBEPIII_inherent_risk.pdf [Accessed 18 Sep. 2016]. My Accounting Course. (2016).Going Concern Concept | Examples | My Accounting Course. [online] Available at: https://www.myaccountingcourse.com/accounting-principles/going-concern-concept [Accessed 18 Sep. 2016]. www.mccc.edu. (2016).A U D I T I N G A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT. [online] Available at: https://www.mccc.edu/~horowitk/documents/Johnstone_9e_Auditing_Chapter7_PPtFINAL.pdf [Accessed 18 Sep. 2016].

Financial Accounting of Cocoa Ltd

Question: Discuss about the Financial Accounting of Cocoa Ltd. Answer: Introduction: The business structure is becoming very complex with the changing time and preferences of the customers. In order to get bets out of the human resources, business proprietor satisfies the employees by rewarding them and providing them lucrative offers. The introduction of corporate governance sought the desire and wellbeing of the employees. Business are required to keep the shareholders satisfied and happy, as they are the capital provider, which helps in keeping the process of production smooth (Balakrishnan and Cohen 2013). It is very vital for the organization to have ethics structure and strong governance to keep the employees and shareholders happy and satisfied. The given case study discusses about the Cocoa Ltd that is a large departmental store and since its formation, it has been following straight-line depreciation. Cocoa ltd has been experiencing the profits and the trend is expected to continue in the upcoming years that is 2016 and 2017. It is predicted that there would be economic downturn, which would lead to subsequent fall in the profits in the year 2018 and 2019. Manager of the company intends to provide the shareholders with the consistent profits to make them happy. He asked the manager to transfer the profits in the subsequent year by reducing in the upcoming years so that the shareholders are aligned with the organization (Bazley et al. 2013). The report would analyze and discuss the governance and ethics related issue related to the case discussed above. It discusses about the ethics, governance, shareholders and changing method of depreciation while maintaining compliance with AASB 116. Discussion: The case study discusses about the changing method of depreciation to maintaining the consistency in profits along with focusing on the corporate governance and ethics of the organization. In the event of the economic slowdown predicted by the economist, the managers of the organization seeks to maintain consistent profits over the year by changing the depreciation method. The reason was that the economic slowdown would hamper the profits generated by the Cocoa Ltd and this would ultimately lower the investment made by the shareholders (Callen 2015). In the light of the discussed issue, the manager of the organization came to the accountant Andrea Andy seeking change in the method of charring depreciation to their assets. He asked to adopt such method that would lower the profits in the year 2016 and 2017, so that the same amount of profit generated can be distributed in the year 2018 and 2019. This would enable the Cocoa Ltd to generate consistent profit distribution to their share holders over the period. Andrea has been asked by Max cocoa to adopt to such strategy as this is in the best interest of the shareholders. This is because they would be provide with consistent profit maintaining the goodwill of Cocoa Ltd (Cascino et al. 2016). Andrea Andy thought that the reason presented by Mr. Max to reduce the profits in the later year was not justified. However, she was concerned of terminating the contract if does not oblige with the managers view. This resulted the accountant in changing the depreciation method from the straight-line method to sum of years digit method, which would reduce the profits in upcoming year and distribute the same in the subsequent year. In addition to these, Andrea did not disclose the change in the financial statements as she thought that the reason for change in the accounting method would not satisfy the shareholders (Christensen et al. 2014). orporate governance plays a vital role in proper functioning of the organization. This is so because of the ideology of corporate governance determine the value generated to the stakeholders. One of the crucial component of the knowledge and the skill base of the professional accountant in the modern world is the ethics and corporate governance. Accountants must possess relevant knowledge in governance technique, relevant regimes and compliance, as they are important decision makers of the financials of the company. This would ensure that they perform their duty effectively by observing the lawful operations and observing corporate behavior. In regard to the Cocoa Ltd, that the understanding of the structure of corporate governance and ethics needs to be align with the role and responsibilities shown in the accounting techniques (Deegan 2013). It is viewed by Andrea that the professional and ethical issues are identified and resolved by the analytical talent, knowledge and decision-making. The matter of governance and ethics provides this. Andrea listened to Max even though the reason was not justified. She thought that the essential thing is to satisfy the shareholders need. Matters, which specializes in the functional discipline of the accounts, are assisted by the principle of ethics and corporate governance (Weil et al. 2013). It is clearly depicted from the case study that Andrea is more focused on the management and leadership. She is less involved with the traditional accounting method as compared to the other professional accountant. Andrea is involved many crucial decision of the business and assist support to the senior management. Therefore, it is very essential on the part of Andrea to have proper knowledge about the governance and ethics. The matter presented above enhances awareness about the corporate governance (Harrison et al. 2014). Accountants should possess proper knowledge and skills so that they are able to function effectively in the universal and dynamic structure of the prevailing business. Concerning this, Andrea should have a proper understanding of the ethical and governance matter. The process is structured to make the development in the attitudes, professional ethics among the accountants (Henderson et al. 2015). Subjects concerning corporate governance and ethics are framed to make the development in the attitude, value and ethics of the professional accountant. This would help them in understanding the management problem and the decision-making would be in favor of the stakeholders. The changed method adopted for charging the depreciation needs to comply with the Australian Accounting Standard Board 116. The new accounting treatment should help the users in discerning the information made by the entity in the plant, property and equipment. It should also take into account the changes made in the investment. The depreciation method adopted by Andrea should reflect the pater in which the future economic benefit derived by the asset should be consumed by the entity. Selecting the depreciation method by Andrea is a matter of judgment. However, according to the AASB 116, it is required on part of entity to disclose effect and nature of change in an accounting estimate that has an effect on the current period as well as subsequent period (Aasb.gov.au 2017). The concept of ethics and matter of governance would help Andrea in explaining and understanding the factors from the global perspective along with the accounting style and functioning as an accountant. Important duties of the accountant are crucial to be applied from the viewpoint of member of CPA in Australia. It is vital to practice to have the ethics and professional judgment, which explain the governance framework and crucial regulations. This fact is inclusive of the effect on the shareholders involved in the organization international viewpoint on the corporate governance (Hoggett et al. 2014). Such factors are considered essential for the accountant such as Andrea as the estimations are explained based on the stakeholders arising from the organizational responsibilities from the corporate governance. The compliance and regimes affecting the international business environment is also ascertained. Ethics and governance involved in the business assist in finding the strategic, l eadership and the international issues, which have an impact on the accountants. This is evident in case of Andrea and her accounting profession. The accounting profession practiced by Andrea also ensures that the importance, nature and role of corporate governance are inclusive of the sustainable development (Schipper et al. 2017). The ethics module intends to describe the implementation of ethics on the nation of the interest of stakeholders and public. Overview of the ethical approach is depicted here that would help Andrea in solving the issues of ethical dilemma. The ethical dilemma concerning the case study presented here is unjustified explanation regarding the changing depreciation method by the manager of Cocoa Ltd. For the professional accountant, the issue presented here helps in detailed evaluation of the code of ethics. Ethical issues are addressed by revealing the process to gain the code of ethics (Richard and David 2016). It also takes into consideration the factors that are essential for the accountant to undertake the ethical decision-making. The guidance and codes would provide the outline of the proper approach of decision-making, which is essential to take the decision in the situation faced by Andrea. The framework of corporate governance can be examined by explaining the theory of corporate governance. This considers the relationship between the managers, stakeholders and the organization (Wagenhofer 2015). Operation of Cocoa Ltd in the country like Australia has witnessed that the codes of governance are vital and it influences the cultural approach followed by the organization with respect to the corporate governance. In this case, there is a scope of recommendation for improvement. The process tries to takes into account the failure of the corporate governance due to the unjustified reason presented by the manager in changing the accounting methods (Narayanaswamy 2014). Such types of corporate governance failure can be identified in the future. In order for the Professional accountant such as Andrea to perform the duty and successfully obliged to the duty should have the understanding of the in depth concept of the corporate governance. In the current scenario presented by the case study, where Andrea is obliged to undertake some decision imposed by the managers. It is very essential in this regard for Andrea to have the understanding of the ethical behavior with respect to the corporate governance. However, this requires the two level analysis. It would include effect of the growth on the welfare of the stakeholders of the organization and the corporate agency internal concerns. Recommendation: The governance practiced by the organization is based on the behavior of the employees and managers in their most effective interest that would satisfy the stakeholders. Ideology of corporate governance is restricted by the two factors. This include the managers interest concerning the stakeholders. Many instances are available where the stakeholders are hurt by the decisions of the managers. Another factor is that the stakeholders of the company do not possess the knowledge and skills possessed by the management. Such situation may lead to establish the dynamism and the accountants like Andrea are compelled for short termism. This would imply that the accountants behave in the way that is in the stakeholders interest and here Andrea has behaved in the same way by not disclosing changed method of accounting. Such process undermines the value creation over time as the profits reported are reduced for few years and later on distributed in the subsequent year. Some of the things like ov ersight, transparency mechanism and the remuneration mechanism would help in restricting the agency cost. Conclusion: The study conducted evaluates that it is being predicted by Cocoa Ltd that it would have decreased profit in light of economic downturn. Account of the organization has been asked by the manager Max Cocoa to initiate the process that would reduce the profit in the upcoming year, so that consistent profit would be generated in the subsequent year. This would provide the shareholder with consistent return in terms of dividends. The case study takes into consideration the idea of corporate governance and ethics that would help Andrea to align the decision that is in the interest of the stakeholders. It can be conclude from the report discussed above that governance structure and ethics has helped Andrea in taking decision. Decision to change the method of depreciation without mentioning in the financial statement helps in retaining the reputation of the firm. At the same time, it is required by the entity to disclose the accounting method as per the standard. On this part, Andrea led to the failure of corporate governance and being ethical. This also took into account the unjustified decision taken by the manager and taking the financial decision in line with the managerial decision. Reference: Aasb.gov.au. (2017). Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf [Accessed 16 Jan. 2017]. Balakrishnan, K. and Cohen, D.A., 2013. Competition and financial accounting misreporting.Available at SSRN 1927427. Bazley, M., Hancock, P., Fisher, C., Lovell, A., Berk, J., DeMarzo, P., Berk, J. and DeMarzo, P., 2013.Financial Accounting: An Integrated. Thomson Pty Ltd, South Melbourne. Callen, J.L., 2015. A selective critical review of financial accounting research.Critical Perspectives on Accounting,26, pp.157-167. Cascino, S., Clatworthy, M., Osma, B.G., Gassen, J., Imam, S. and Jeanjean, T., 2016. The decision usefulness of financial accounting information: an experimental interview study of institutional investors. Christensen, T.E., Baker, R.E. and Cottrell, D.M., 2014.Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Harrison, W.T., Horngren, C.T., Thomas, C.B. and Suwardy, T., 2014. Financial accounting: international financial reporting standards. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. and Maxfield, J., 2014. Financial accounting. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial accounting: a user perspective. Wiley Global Education. Narayanaswamy, R., 2014.Financial accounting: a managerial perspective. PHI Learning Pvt. Ltd.. Richard, L. and David, P., 2016. Advanced financial accounting. Schipper, K., Francis, J. and Weil, R., 2017.Financial Accounting: Introduction to Concepts, Methods and Uses. Cengage Learning. Wagenhofer, A., 2015. Usefulness and implications for financial accounting.The Routledge Companion to Financial Accounting Theory, p.341. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Informative Speech Hybrid Animals Outline Essay Example

Informative Speech Hybrid Animals Outline Paper Connective (Internal Preview): To start off, I will explain about the types of hybrid animal is, the genetic composition, and the species of animal hybrids. Body Main Points: I. The first type of animal hybrid is avian hybrid. A. Avian hybrids are slightly smaller than normal avian species. 1. Avian hybrids like turkey-chicken hybrids have a smaller and lighter body 2. Their average weight are 5 to 7 pounds (2 to 4 keg). B. Avian hybrid has different fur colors. 1 . Avian hybrids such as turkey-chicken hybrid have black markings in certain fur areas, brownish and lighter color according to their animal parents. C. Avian hybrids can be found only in certain countries. . Avian hybrids can only be found in certain countries like Brazil, Mexico, New Zealand, and Ignited States of America. Connective (Transition): Now that I have told you about what avian hybrid is, I will now proceed to the second types of animal hybrid. II. The second type of animal hybrid is mammalian hybrid. A. Mammalian hybrid are bigger than normal mammalian species. 1. Mammalian hybrid like ligers typically grow larger than humans and their parent species thus making it the largest cats in the world. . Their average weight are 800 to 1200 pounds (363 to 544 keg). B. Mammalian hybrid has different fur colors. 1. Mammalian hybrid like ligers have lighter fur tones on its body. C. Mammalian hybrid can be found in captivity or zoo 1 . Mammalian hybrid can only be found in captivity or zoo because the habitats of the parental species do not overlap in the wild. Connective (Transition): Now that I have told you about the mammal ian hybrids, I will continue to the third type of animal hybrid. Ill. The third and final type of animal hybrid is reptilian hybrid. We will write a custom essay sample on Informative Speech Hybrid Animals Outline specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Informative Speech Hybrid Animals Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Informative Speech Hybrid Animals Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A. Reptilian hybrid are bigger than normal reptilian species. . Reptilian hybrid such as creators is slightly bigger than their parent species which is gecko. 2. Their average weight are 1. 5 to 3. 2 grams upon hatching. B. Reptilian hybrid has different skin colors. 1 . Reptilian hybrid like creators have darker skin color compare to their parent species. C. Reptilian hybrid can be found in Latin America country 1. Reptilian hybrid can be found in certain places with heavy tropical country like Brazil, Colombia, and the Amazon rainforests. Connective (Transition): I have completed explaining about the types of hybrid animals, now lets proceed to the conclusion. Conclusion l. In conclusion, the hybrid animals cannot live longer because hybridism animals and may not be as genetically strong as naturally evolved region specific wild ancestors wildlife which can survive without human husbandry and have high immunity to natural diseases. II. There are uniqueness about avian hybrid, mammalian hybrid and finally, about the reptilian hybrid as well as their sizes, fur and skin colors, and also where those animals can be found. Ill .

Korean Writer, Kim, Jin-Myung essays

Korean Writer, Kim, Jin-Myung essays As many of you already heard of his name, he is one of the most famous fiction writers in Korea. If one reads his book, he is quickly lured into the book and become a fan of of him. Then, what is this magical power that makes everyone to like him? Today, in this presention, I am going to go over what is known about him his works. He was born 1957 in Busan, grew up and graduated in Hankuk University of Foreign Studies(which is ÇÑ ¹Ã‚ ¿ÃƒÅ" ¹Ã‚ ¾iÇà Ã‚ ³). He liked historical and philosophical books so much that even when he was in High School years, the time most of Korean scholars study hard to get into good universities, he read such books and had lectures on his fellow classmates. His this characteristic did not go away when he was in university, and he always read all kinds of books instead of studying for his examination. Anyway after his graduation, his family wasn't in such a good condition. His older brother was tortured very hard for participating in Ãâ€"ÇÃâ€"i in his millitary years, which resulted him become a mentally disabilitated person and die few years after. His father was shocked from the death of his older son and died of alcohol. To save his family, Kim-Jin Myung started a business, but failed to acheive success. But because of his business experience, he was able t o take a look at outside of Korea and was impress by the well organized social systems. So he made his decision to inherit his brother's intention of work for advancement of Korean society. From that time on, he started writing novels and few years later, he wrote one of the most loved book in Korea, entitled  ¹ÃƒÆ'È ­Ã‚ ²Ãƒâ€°ÃƒÅ' ÇÇ ¾Ãƒ ºÃ‚ ½Ãƒ Ãƒâ„¢. Even after this book, he continued writing such book and he is still loved very much by Korean readers. So now let's look why his books are wanted to much. He published many books and still in process of writing and publishing them. ...

Crime Prevention Program Essay Example | Topics and Well Written Essays - 500 words

Crime Prevention Program - Essay Example All the groups used to have a meeting twice in seven days in which active participation of parents was encouraged. The meetings were held at the homes of different participants; every time a new participant’s home was chosen for the meeting purpose. The first meeting of the week had the objective of the activities to be carried out until the next meeting. Every group had four to seven members who remained together for ten to twelve weeks. The experimental group had ten sub-groups and the control group was made according to the sex, age, criminal history before the initial selection, race, parents’ nationality, parents’ work background and the intellectual level of the individuals. The program went on for six months after which the experimental group was evaluated in order to compare the results with the initial evaluation. The evaluation was based on the variables including school performance, work involvement and criminal activities. However, in the final evalua tion of experimental group results did not show up significant difference in the criminal activity whereas the participants of control group had decreased their rates of crimes. ConclusionFor a successful crime prevention program it is necessary to generate significant difference in the delinquency of participants especially the experimental group, however, in the case of S.O.F.T.L.Y. the difference between the initial and final evaluations was not sufficient enough as the participants of the experimental group.