Essay The Legacy of the Great War by William R. Keylor

The Legacy of the Great War by William R. Keylor After reading William R. Keylors The Legacy of the Great War, I realized the important events that pertain to the international relations. Until our present day there has not been so many great leaders come together to address issues such as: politics, economics, and social settings in Europe. This is the beginning of the problems in European civilization. The Paris Peace conference had a total of twenty-seven countries with their highest representatives and aides who devise a peace settlement. For two months they had redrawn the map of Europe with political and economical arrangements. It took another six months for the leaders who†¦show more content†¦He already promised Poles a free port, and France also wanted to weaken Germany by giving Poland territory. The outcome of the German-Polish Frontier is a free international port in the hands of Polish control. After the war the French wanted to destroy the German economy. The French wanted control of the German coalmines. But Wilson would not agree. He was looking out for the Germans economically. Premier Clemenceau called Wilson pro-German which obviously hurted the President. (p.29) With this going on President Wilson was self-determine to do his best for the redrawing of Europe. Most leaders in France believed the way to weaken Germany without hurting it economically was to move Germans under rule of other nations. Most of these small states have never set up a stable government for themselves and adding large amount of Germans to their native lands could be dangerous. This is one way how Wilson and his delegates were violated. One of French main goals in the Peace Conference was security from the Germans in the future. The only way for this is if the Americans and British take charge, and give the Germans a punch and never let them get up again. Germany is the strongest country on the continental Europe. The Germans have the Rhineland, which is a shield against aggression. On April 22, 1919 Wilson and George came up with a French security formula. The pledge to defend France against any German aggression,

The Impact Of Technology On Human And Animal Life

Technology is one of the great areas that have a great impact on human and animal life. It has dramatically changed the society. Many people across the globe use and benefit from modern technology, and the vast opportunities that it provides play an important role in almost all fields of life. It has simplified access to education, industry, communication, transport and even medicine. Over the years, technology was employed as a tool for improving survival. However, in the current world, technology is no-longer a tool for survival but a means of communication and entertain mass communication technology has made it even easier to connect with people in the global arena. It is technology that has rendered the vast world a global village. The birth of technology comes up with positive and negative impacts in equal measure. Excessive use of technology has setbacks. Though it has increased the speed of task performance, it has also equally harmed the society, and its considerable development has changed the way of life in different ways. In this paper, I am going to analyze the various causes and respective effects of the use of technology. In the quest of advancing this, the research paper shall draw from various current challenges that care attributed to technological advancement. It is true that technology advancement plays a significant role in peoples lives. According to (Volti, 3), Today s technology leaves us both exhilarated and terrified. It shows its tremendousShow MoreRelatedAnimal Cloning Debate Essay1045 Words   |  5 PagesAnimal Cloning Debate A clone is a genetic copy of another living organism –animal, plant or human. Animal cloning is a widely discussed issue in our society today. The question now is whether the Australian government should ban animal cloning. Many opinions are generated from this subject, such as the justifiability of cloning, and how far it should go. Religious views are prevalent, so too are numerous ethical concerns. The issue of whether or not the government shouldRead MoreThroughout The Course Of The Years, The World Has Been1306 Words   |  6 Pagesfossil fuels and pollution are having a negative impact on our planet. Luckily, engineers have developed new and innovative technology that can potentially help lessen pollution and other detrimental factors. Green technology has the immense potential to generate a new method to help produce a less toxic environment ( What Is Green Technology ). Our world is slowly decaying as a result of our human actions everyday. Yet, what if specific technology could really help and change the world for the betterRead MoreThe Power Of Cloning : Cloning868 Words   |  4 PagesPower of cloning Cloning can occur naturally, but this mainly happens with bacteria. 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Today, many farmers use insecticides and other harmful chemicalsRead MoreTechnology And Its Effect On Design Of Product, Human Being, And Even The Society1011 Words   |  5 PagesHuman is different from other animal. There is apparent mental gap between of them such as â€Å"emotion, attention, memory, and abstraction in animal and humans† (). It means human beings can express their think and feeling through speak to other. Through people’s thinking, they invent the technology. New things bring newer things that the developed technology has improved well throughout the years that human is livin g in an age of rapid technological advances. In fact, technology has been an importantRead MorePros And Cons Of Cloning1109 Words   |  5 PagesParents with no eggs and sperm can create children that are genetically related to them. . Endangered plants and animals can be cloned to save the species. . Cloning could prove helpful in the research of genetics. Using cloning technologies, genetic researchers would have a better understanding of genes. Researchers could gain the ability to alter genetics in order to clone humans and other organisms, and cloning could also help cure diseases. . The time of Injury recovery could be lowered becauseRead MoreEssay about Early Humans and the Environment907 Words   |  4 PagesEarly Humans and the Environment Early humans were quite different from modern humans. Modern humans have many technologies and advances that we take for granted. In my lifetime (1982 - present) I have seen the five and a half inch floppy yield to the dvd, cloning of sheep and other advances in the fields of math, science, and engineering. Humans and Pre-Humans have always been developing, either intentionally or unintentionally, technologies that were either necessary for the continuation

Auditing and Assurance in Australia

Questions: 1. Identify the type of audit opinion issued by each auditor, and justify your answer. 2. Do you agree with the type of opinion issued by the auditor? Why or why not? Please indicate an alternative audit opinion if you do not agree with the one issued. 3. Are there any other matters or events that have taken place after the issue of the audit report that strengthens or weakens the auditors opinion? 4. Audit opinion. Answers: 1. Identification of the type of the audit opinion issued by the auditors The annual report of Woolworths indicates that Deloitte acts as the independent auditor of the company. The auditing firm also has examined other supplementary report of the firm that consists of the different sorts of consolidated financial statements. Accordingly, the auditor also takes note of the significant accounting regulations, changes in the equity, cash flows, profit and loss statements as well as directors declarations regarding the corporations as well as its entities. Deloitte, the independent auditor of Woolworths conducts the auditing tasks that are in compliance with the Australian Auditing Standard and conducts the entire procedure in accordance with the ethical code of conduct as stipulated under the APES 110 Code of Ethics, ASA 102 Compliance with different ethical necessities when carrying out the audit tasks examinations as well as other assertion engagement (Apesb.org.au 2016). The reports also notify that the auditor Deloitte also ensures reasonable assurance of avoidance of material misstatement in the financial statements of the financial reports of Woolworths. The audit opinion of Woolworths also states that the financial reports of the company is presented in accordance with the Corporation Act 2001 that helps in providing a true as well as a fair view of the particular consolidated entity as on the period 28 June 2015. In addition to this, the audit opinion also declares that the reports also comply with the International Financial Reporting Standards as declared in the preparation regulation. Furthermore, the audit opinion also provides assurance regarding the compliance of the report with the Australian Standards and the Corporations Regulations 2001 (Auasb.gov.au, 2016). The independent auditor of Woolworths that is the Deloitte presents an opinion based on audit conducted as per AAS. This opinion also assures regarding the compliance of the remune ration report of the company with the 30A of the Corporation Act 2001 (Woolworthslimited.com.au 2016). In the case of Qantas, KPMG acts as the independent auditor of the company. Similarly, KPMG also presents the independent auditors report that presents the directors responsibility for different financial reporting, auditor accountability, auditors opinion and the remuneration report. The auditors opinion declares that the financial report of the Qantas Group complies with the Corporation Act 2001 that ensures true as well as fair view of the Qantas Groups overall financial position including its performance for the period ended as on 30 June 2015. Again, the auditor opinion also notifies the compliance of the financial reports of Qantas Group with the Australian Auditing Standard as well as Corporation Regulation 2001. The independent auditor KPMG also declares the assurance regarding the remuneration report of Qantas Airways and notifies about the compliance of the same with the Section 30A of the Corporation Act 2001 (Investor.qantas.com 2016). 2. Agreement with the audit opinion The type of the audit opinion provided by the both the independent auditors of Woolworths and Qantas can be regarded as a disclaimer thereof presented as a result of both the internal as well as external audit. This is presented as an assurance in a bid to make the user of the financial information arrive at decisions founded on the results of the audit. The audit opinion provided in both the cases can be classified as the unqualified opinion where in the auditor concludes that the financial declaration of the company presents a true as well as fair view of the financial health of the corporations (Millichamp and Taylor 2012). Therefore, there can be agreement with the type of opinion of the auditor. Therefore, it can be hereby ascertained as per the report of both the companies Woolworths and Qantas that independent auditors Deloitte and KPMG respectively engages in unqualified assurance regarding the financial declaration (Iia.org.au 2016). Agreement with the type of opinion issued by the auditor There can be agreement with the audit opinion of both the companies that is the Woolworths and the Qantas Group, as it is based on the audit evidence regarding the amounts as well as the disclosures provided in the financial report. The procedures of the audit also depend on the judgement of the auditors as well as the assessment of the risks of the material misstatements of the financial reports owing to the fraudulent activities (Millichamp and Taylor 2012). However, there is adequate internal control that the auditor takes into consideration that is relevant to the process of preparation and presentation of the financial report and in turn provides a true and fair outlook. The agreement with the auditors opinion is justified as the both the independent auditors for the two different companies has performed the entire auditing procedure in accordance with the Corporations Act and the Australian Auditing Standards. The auditors have also conducted the entire procedure with the inten tion and purpose of evaluation of the financial reports and whether it presents a true as well as fair view in all respects. 3. Matters or events that have taken place after the issue of the audit report The things that can strengthen the auditors opinion include the illustrative description of different position that helps in assessment of the performance of the audit committee. The effective risk management by the audit committee also helps in strengthening the audit opinion of the company. In addition to this, the events of executive sessions conducted with the audit committee that includes private sessions with the professional of internal audit as well as the external audit. The transparent dialogue between the professionals can also help in judging the assurance regarding the accounting policies, disclosures, judgements about estimates, suspected error, material issues and many others. 4. Audit opinion The auditor views the financial report to present a true and a fair view of the financial health of the company as the audit procedure discovers no material errors in the accounting practices of both the companies compliant with the Australian Auditing standard. The remuneration report also conforms to the Corporation Act declared during the year 2001. Therefore, the auditor can present an unqualified opinion based on the good records of various accounts that conclude the cash accounts, inventory calculation, and appropriate calculation of the depreciation. References Apesb.org.au. (2016). Accounting Professional and Ethical Standards Board. [online] Available at: https://www.apesb.org.au [Accessed 24 May 2016]. Auasb.gov.au. (2016). Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 24 May 2016]. Cpaaustralia.com.au. (2016). CPA Australia. [online] Available at: https://www.cpaaustralia.com.au [Accessed 24 May 2016]. Iia.org.au. (2016). Internal Audit Membership, Courses, Conferences, Certifications and Qualifications - Institute of Internal Auditors - Australia. [online] Available at: https://www.iia.org.au [Accessed 24 May 2016]. Investor.qantas.com. (2016). Qantas | Investors - Home. [online] Available at: https://investor.qantas.com [Accessed 24 May 2016]. Millichamp, A. and Taylor, J. (2012). Auditing. Andover, Hampshire: Cengage Learning EMEA. Woolworthslimited.com.au. (2016). Quality Brands and Trusted Retailing - Woolworths Limited. [online] Available at: https://www.woolworthslimited.com.au [Accessed 24 May 2016].

Mckinsey Essays - Organizational Theory, McKinsey Company

Mckinsey Over the decades, McKinsey's success and its reputation have been determined by the quality of its clients not just the institutions, but the individuals. The firm was founded in 1926, when the Universiry of Chicago professor James Mc Kinsey began recruiting experienced executives and trained them to be accounting and engineering advisors. When James O. McKinsey died in the late 1930's Marvin Bower, graduate of Harvard Law as well as Harvard Business School became the leader of his small consulting firm. He believed that management consultants should be professionals and initiated the upgrade of the firms image and broaden associates expertise. He placed client interests first, accepted only those assignments that we are fully qualified to perform and maintained independence and objectivity, even if it means declining or withdrawing from an assignment. The next decade the global economic environment changed drastically but the firm did not respond to those changes accordingly. That lead to a stall in the firms growth. The newly assigned Commission on firm aims and goals researched the problem thoroughly and concluded that the focus on expansion has diluted the professionalism. The recommendations included an increased number of MGM and utilization of narrow-specialized consultants. When Ron Daniel took over the company the Commissions recommendations still were not met. Even worse, the company was feeling pressure from strong and innovative competition. Their local office based model was inadequate to the rising need of information and knowledge sharing. The first important step Daniel did was to emphasize on the training and developing process, creating the first Director of training position. Second step was to initiate structural changes creating cross-geographic Clientele Sectors and encouraging the development of functional ex pertise in the general areas. The concern was that the fine line between the new direction and product driven approach shouldnt be crossed because of the established business relationships in the local offices. Also he attracted well known experts to form a group that will develop and share the existing knowledge of the company. The open minded Fred Gluck contributed much to the innovation starting with the brainstorm strategizing during the Super Group session. He also brought his ideas about the knowledge as a core firms activity and asset. The creation of the 15 virtual Centers of Competence was a revolutionary step towards the functional expertise. That was a very costly project with unspecified budget but he was aiming high. It was actually a long-term blue skying for the practice leaders with one single purpose to collect as much new ideas as possible. Gluck supported the practice development and defended it with Judging by the evidence of the three mini cases, we see that the firm has been somewhat effective iin it's two decade long change process. However, it's not as simple to decipher whther or not it has been successful since each of the three case pointed out some strengths and weaknesses that have resulted from the over two decades of change. The Sydney office case for example, actually proves that the last two decades of management change have had varying differences.. The client on the project was very impressed with the value added in their acces to knowledge, which was one of management's objectives. Also the amount of resources that Stuckey had available was quite large. He was able to organize a team with such diverse members. However, it was a very complex and difficult process finding associates that to complete the team. Stuckey also felt that even though the customer was satisfied, that the company had become very introverted in it'sway of looking at and handling of client challenges. He felt that even though the knowledge systems were helpful, it is also important for the company to focus on new fresh ideas that were not part of the knowledge base. A similar theme was seen in the European Telecom case where the consultants working for McKinsey wanted to implement a new innovative way of sharing information in the telecom industry, which was outside of the traditional inter company knowledge base. Telecom was growing so rapidly that it was difficult for Soderstrom working as the sole intelligent switch, to maintain all of the info coming in about telecom. But their proposals for an