Reflections in Nursing - 3087 Words

Running Head: SANTOS A Reflection Paper on Various Nursing Roles NU420 Trends in Nursing College of Nursing and Health Sciences A Reflection Paper on Various Nursing Roles Introduction As an individual reaches the stage where they come to a decision about what they want to be in life, they must look deep inside themselves. They have to reflect on what is important to them and what makes them happy. In addition, one must take into consideration the resources that are available to help the person reach their goal. In this paper, I intend to share my reflections on why I chose to become a nurse as well as and why I decided to obtain a Bachelor of Science in Nursing (BSN) degree. I will compare my initial perceptions on the different†¦show more content†¦With ratios averaging at about one nurse to nine patients, one can see where difficulties may lie. Morse (2000) states that comforting is an integral part of nursing (p. 35). Nurses should deliver care to patients directly in response to their needs and use a variety of comforting strategies. As a nurse assesses and evaluates her/his actions, the patient is able to meet their comfort level and perceiv e the nurses care as competent. My goal one year from now is to be able to look past the technical skills required by patients and be an expert at identifying and addressing patients who are in distress. I plan on obtaining this goal by practicing my assessment skills using Betty Neumans theory. I plan on developing my therapeutic communication skills and learning about other cultures so that I can develop better rapport with my clients. As a five-year goal, I would like to be certified in end of life care, also known as palliative care. I feel that taking care of people who are dying and their families identifies the true essence of nursing. My leadership preceptor, Commander Aubin-Kelly, stated, When medicine fails, thats when nursing shines in all its glory (M. Aubin-Kelly, personal communication, April 2, 2002). My objectives for accomplishing this goal are to educate myself regarding palliative careShow MoreRelatedNursing Reflection1649 Words   |  7 PagesIn the contex t of professional practices reflection is defined as the examination of personal thoughts and actions (David, 2004). In this essay I am reflecting on an incident that happened in my earlier years of working as a professional nurse. The incident I am sharing and the subsequent learning I have gained by reflecting it helped me in the later years of my nursing career. During my career as a professional nurse I have worked in several hospitals also attended several cases and those providedRead MoreNursing reflection.12855 Words   |  52 PagesReflective Essay This essay will look at reflection on a critical incident that has promoted a positive outcome. It is not a very major incident but it stands out as it has a potential for learning. This essay will identify and explain Johns (1994) model of reflection and explain what reflection is and why reflective practice is necessary and how it can be used. Schone (1983) recommended reflection on critical incidence as a valuable term, sited in Ghaye and Lillyman (1997) a critical incidentRead MoreReflection in Nursing1478 Words   |  6 PagesNurseGateway  « 1st year reflection using Gibbs reflective cycle  » Welcome Guest. Please Login or Register. Jun 26th, 2013, 06:57am NurseGateway Student Quarter Essay Bank (Moderator: Pure Maiden) 1st year reflection using Gibbs reflective cycle  « Previous Topic | Next Topic  » Pages: 1 Author Topic: 1st year reflection using Gibbs reflective cycle (Read 1195 times) Pure Maiden The Administrator member is offline Read MoreReflection in Nursing2981 Words   |  12 PagesIntroduction This essay will demonstrate my reflective abilities within an episode of care in which I have been involved with during my practice placement. It will discuss several issues binding nursing practice with issues of ethics and the model of reflection which provided me with a good structure and which I found most appropriate, is Gibbs model (Gibbs 1988). This particular model incorporates - description, feelings, evaluation, analysis, conclusion and the action plan. I have examinedRead MoreNursing Reflection Paper : Nursing Essay1107 Words   |  5 Pages Nursing Reflection Paper John Mwangi St Joseph School of Nursing Nursing can be a demanding career, but the benefits far much outweigh the challenges. Most importantly, it’s the rewards it offers by allowing an opportunity to make a difference in another person’s life through the provision of care when they need it. Just as Patricia Benner theorized in her book â€Å"Novice to Expert,† nursing encompasses both educational knowledge and extensive clinical experience acquired throughout one’sRead MoreNursing Reflection1584 Words   |  7 Pagesfor me before meeting the nurse, since she is a member of the Nursing Union committee, her job is to gather information about the incidence and listen to the story from the nurse’s point of view. Ms. Wolfe clarified to the nurse that the meeting is confidential and introduced me to her and told her that I am her mentee. The nurse justified the situation, and Ms. Wolfe said to her that she needs to say the same thing when The Chief Nursing Officer asks her to clarify what hap pened. Moreover, Ms. WolfeRead MoreNursing Reflection1924 Words   |  8 Pageshave affected the conversation: where he was working in retail and part time actor whereas I was a BScN student. Each degree or diploma carries their own weight and held in their own regards, however in Vancouver’s current educational climate, a Nursing degree carries significant weight in employment: perhaps more so than an English degree. This skewed favoring of one over the other naturally causes a slight power displacement between my client and myself; nonetheless it does not affect all too greatlyRead MoreCritical Reflection In Nursing1335 Words   |  6 PagesCritical reflection is vital to develop evidence based practice for safe and quality approaches to professional nursing practice. Nursing professionals should critically reflect on events to identify what health professionals might do to improve their practice and reduce the risk of a similar error. Reflective practice can help to lear n from their mistakes, be empowered and most importantly to deliver best possible care to patient as nurses must work closely with their patients to develop a therapeuticRead MoreReflections Of A Nursing Student926 Words   |  4 Pages Reflections of a Nursing Student Chibuzor Eronini University of Alberta â€Æ' Reflections of a Nursing Student The interdisciplinary course is an essential pre-requisite for after degree nursing students. As a final year nursing student, I believe this course will help me to acquire the skills necessary for inter-professional practice. Furthermore, I will be able to develop competencies necessary to provide patient-centered care. For my classroom experience, my team members and I have beenRead MoreNursing Reflection998 Words   |  4 Pagesparticipation in their child’s care. I have also gained a better insight into the type of nurse I will pursue to be. To help structure this essay I am using the framework described by Gibbs (1988). Using this framework, I have provided a strong reflection on the experience and focused on a more child-centred approach. Bethany is a 15-year-old girl, who was admitted to the theatre to have teeth removed and straighten impacted teeth. Before Bethany was taken to surgery, she was under observations

The Importance Of Tongue In A Midsummer Nights Dream

The word tongue is used fifteen times in Shakespeare’s A Midsummer Night’s Dream and to a modern audience, it is evidently â€Å"in reference to speech† (OED, â€Å"tongue† II), yet to an audience contemporary to Shakespeare, it carries a much different implication. One of two primary uses of tongue as a noun is, indeed, â€Å"in reference to speech† (OED, â€Å"tongue† II) because the tongue is â€Å"considered as the principal organ of speech; hence, [â€Å"tongue† can refer to] the faculty of speech; the power of articulation or vocal expression or description; voice, speech; words, language† (OED, â€Å"tongue† II.4.a). As the Oxford English Dictionary highlights, â€Å"in many contexts it is impossible to separate the sense of the organ from that of its work or use.† From†¦show more content†¦This usage of the alternative meaning of tongue in reference to serpents establishes the possibility of any us age of the word tongue in this text to be interpreted with this meaning in mind. Shakespeare emphasizes the link between the two meanings of tongue, in reference to speech and to serpents, and joins the two in this instance. The (false) news that Lysander is dead is more hurtful to Hermia than a snake’s bite and this suffering is the result of words because it is words that relayed the message. Most instances of the word tongue are primarily â€Å"in reference to speech† (OED, â€Å"tongue† II), or, at least, read with that connotation in mind, yet the instances can often be interpreted with both definitions. In the same nature that it is often â€Å"impossible to separate the sense of the organ from that of its work or use† (OED, tongue), the definitions of tongue in reference to speech and to a serpent’s bite are inextricably connected in this text: it is speech itself which engenders the negative results akin to a serpent’s bite. When Thisbe finds her lover’s lifeless body and laments his death, she ends her monologue by saying, â€Å"Tongue, not a word† (V.i.325), before she kills herself. This instance of the word tongue could merely be making use of definition of tongue relating to speech, but to interpret it with the serpent connotation as well unveils aShow MoreRelated Importance of Speech in Much Ado About Nothing, A Midsummer Nights Dream, and Richard III2277 Words   |  10 PagesImportance of Speech in Much Ado About Nothing, A Midsummer Nights Dream, and Richard III Speech is often the strongest indicator of personality and motivation in Shakespearean histories and comedies. Each turn of phrase is a small insight into the essence of the character. Stringing together each line from the mouth of the character allows the audience to discover each nuance created by Shakespeare. By connecting the actions to a manner of speech, which mirrors those actions, ShakespeareRead MoreEssay on Nick Bottom in Shakespeares A Midsummer Nights Dream1919 Words   |  8 PagesNick Bottom in Shakespeares A Midsummer Nights Dream Roget’s thesaurus defines the word â€Å"ass† as â€Å"one deficient in judgment and good sense: a fool†. In William Shakespeare’s A Midsummer Night’s Dream, the ass is undeniably tied to the character of Nick Bottom on many different levels. As the play is a comedy, Bottom’s central role is to provide laughter. At the same time, however, through his role as the Ass, he acts as a sort of symbolic center-piece that ties all of theRead MoreEssay Act V in A Midsummer Nights Dream by William Shakespeare2868 Words   |  12 PagesAct V in A Midsummer Nights Dream by William Shakespeare A: The final act at first seems completely unnecessary to the overall plot of the play. After all, in Act Four we not only have the lovers intent on getting married, but there has been a happy resolution to the overall conflict. Thus, the immediate question which arises is why Shakespeare felt it necessary to include this act. The answer lies in part with the entrance of all the characters in the final sceneRead More A Midsummer Nights Dream by William Shakespeare Essay2133 Words   |  9 Pages A Midsummer Nights Dream by William Shakespeare In the second scene that completes Act I, we are introduced to an extraordinary group of familiar but outlandish comical characters that have been enlightened with the possibility of performing a stage interlude as part of the entertainment at the quick approaching marriage of Theseus and Hippolyta. ====================================================================== The Mechanicals are not only thought of asRead MoreEssay The Hamlet Ghost3184 Words   |  13 Pagesspeak unless spoken to. This last was a very important point in Elizabethan ghostlore. Not only were apparitions silent until addressed, but it needed an educated man to make them talk. All exorcists were supposed to be learned and fluent in the Latin tongue. Herein is the explanation of Marcellus’ remark, â€Å"Thou art a scholar; spek to it, Horatio† (I.i.42)(100).    Gunnar Boklund’s   â€Å"Judgment in Hamlet† introduces the Ghost in terms of the dilemma of the protagonist:   It is a commonplace toRead MoreElizabethan Era11072 Words   |  45 Pagessupernatural including witches, witchcraft and ghosts which led to belief in superstitions and the supernatural. THE ELIZABETHAN PERIOD. The earlier half of Elizabeths reign, also, though not lacking in literary effort produced no work of permanent importance. After the religious convulsions of half a century time was required for the development of the internal quiet and confidence from which a great literature could spring. At length, however, the hour grew ripe and there came the greatest outburstRead MoreDeveloping Management Skills404131 Words   |  1617 PagesAppendix I Glossary 673 Appendix II References 683 Name Index 705 Subject Index 709 Combined Index 713 iii This page intentionally left blank CONTENTS Preface xvii INTRODUCTION 1 3 THE CRITICAL ROLE OF MANAGEMENT SKILLS The Importance of Competent Managers 6 The Skills of Effective Managers 7 Essential Management Skills 8 What Are Management Skills? 9 Improving Management Skills 12 An Approach to Skill Development 13 Leadership and Management 16 Contents of the Book 18 Organization

Evidence Quarterly and Annual Restatements †MyAssignmenthelp.com

Question: Discuss about the Evidence Quarterly and Annual Restatements. Answer: Introduction: BCI Minerals limited is an Australian iron ore mining and development company. The principal activities of the company includes exploration and development of mineral and iron reserves and projects. They have focused chiefly on iron ore deposits in the Pilbara region of Western Australia, which is famously known as the Silicon Valley of Mining. The company mainly operates through its four area of operations which are Nullagine Joint venture, Buckland project and its other operative areas located in Pilbara and South Koodaideri (Bciminerals.com.au, 2018) .It is registered under the Australian Stock Exchange. It has a diverse product portfolio among the iron ore based companies in Australia which includes iron ore exploration and extraction, gold reserves, agricultural operations etc. Gradually, the company is expanding its operations in the agriculture and gold reserves section. 2017 has been one of the most successful year in the history of the company. It has earned a staggering $ 7 .64 million profit after a long period of time and has been at a great pace since then. It is one of the most stable and promising iron ore and mineral based company, which is actively operating in the island nation. In this report, a risk based auditing approach has been employed in order to analyse BCI Minerals. The report tells us about the varying degree of risks faced by the company, the functioning of the key result areas of the company, any kind of misappropriations as well as risks of any probable frauds in the company. The report has been prepared after taking into account the internationally acclaimed Australian Auditing standards as the benchmark for conducting the necessary research and analysis. After careful observation and analysis, recommendations have been provided after taking into account the varying degree of risks, frauds and other misappropriations of the company. Types of risks faced by a company: A company faces various kinds of risks in its entire business cycle. These risks differ in their nature and implications. It is the responsibility of the management as well as the auditor to investigate these risks and ensure the companys overall well-being. (Refer to Appendix 1 for types of business risks) Some of these risks have been explained below: Business risk refers to those kinds of risks which may result in decreasing of profits or a probable loss which is influenced by a gamut of factors which may or may not be within the sphere of control of the company (Lobo and Zhao 2013). These factors can be government policies, economic health, price fluctuations etc. In the mineral and iron ore industry, lack of supply, threat of substitutes, exhaustion of resources are some of the most potent factors which influence business risk. It is normally recommended that a company experiencing business risks should apply a capital structure which has a lower debt ratio, in order to meet its financial needs at all times. Inherent risk, as the word implies is inherent in any company or industry. It includes the probability of arising out of some situations or circumstances which generally is a part of the companys operational environment. The iron ore and mineral industry is faced by a continuous inherent risk which is the risk of causing damage to the environment due to quick depletion of resources and increasing pollutants. According to ASA 200, Control risk refers to the risk of material misstatement which could occur due to any kind fraud, errors and is one of the foremost causes of material misstatement. It is majorly detected by the companys internal management. Risk-based auditing approach: In the concerned project, the risk based auditing approach has been employed. In this method, the audit resources are directed and targeted towards those areas of the financial statements of a company which might contain misstatements which might have occurred due to any errors or omission as a results of the risks faced by the business. In this case, auditors not only take into account the varying degree of risks faced by the company but also look into the internal operations and controls of the company. They help the management to indicate the risks faced by the company and assist them to make extensive use of the main control operatives such as preventive, directive, detective which remain at their disposal (Coetzee and Lubbe 2014). This requires the auditors to assess the risks of material misstatements of the company after taking into account the intricacies and the environment of the concerned company which is BCI minerals in this case. To conduct this approach, secondary and q ualitative data have been used as the accepted methodology (Bentley, Omer and Sharp 2013). According to ASA 315, there are certain requirements which needs to be adhered to by the auditor in order to efficiently perform the audit function. These requirements are as follows: Enquiries need to be conducted with the management and other experts of the company, who according to the auditor has the best knowledge regarding material misstatements and other financial matters of the company. Analytical procedures and inspection also need to be conducted by the auditor. Information to be obtained from the client, the engagement partner or any other past auditors who have performed audit functions of the client in the past. This shall help the auditors to have a better background information of BCI minerals and conduct a swift and efficient auditing operation (Krishnan and Wang 2014). Identifying and assessing the risk of material misstatement: The auditor must identify and assess the risk of material misstatement at two levels: Financial reporting level The assertion level for varying classes of transactions, account balances, and disclosures which are generally implied to be true. To perform this function, the auditor must perform the following duties as per ASA 315: Identify the risks associated with the companys material misstatement and other risks by incessantly analysing the companys environment, the controls associated with these risks. Then assess the identified risks and find out whether they are prevalent to the financial reports and statements as a whole. After necessary assessment, the auditor must relate the identified risks to the various wrongdoings which might take place at the assertion level. Here the auditor must also take into consideration the related control measures which he/she intends to test in order to assess the risks of the company. Significant Audit matter: Certain important audit matters were disclosed during the audit operations conducted by the auditor. These findings are crucial from the BCI minerals LTDs point of view and the future performance and profitability depends on it. Some of the prominent areas of explored during the audit are as follows: Intangible assets impairment: There are some reservations regarding the carrying value of the intangible assets. It stood at $23.532 million. The thorough assessment of the carrying value of the intangible assets of the company is necessary on the part of the management to make accounting judgements and in determining if the assets require impairment. The auditor has found sufficient reservation because of the absence of explanation on this part. Provisions maintenance: The maintenance of provisions is necessary from the companys point of view. Being operative in the iron ore and mineral industry, employee protection and safety is of paramount importance. As a result of which adequate maintenance of provisions has to be kept. The provisions regarding employee benefits had decreased significantly by a large number from 295 in 2016 to 415 in 2017. This is a cause of concern for the company and its work force and has a moral bearing upon their employees. The provision amount for rehabilitation has also been considerable low when compared with last years figures. Financial health and going concern concept: On careful scrutiny of BCI minerals consolidated financial statements and cash flow for the year 2017, some alarming issues have come into the forefront. There has been a significant decline in some of the areas cash flow from operating activities specifically in receipts from customers from 1, 55,173 to 66,588 in 2016. (Refer to Appendix 4 for cash flow from operating activities of BCI) Similar trends have been seen in the cash flow from the financing activities because of the increase in the payment of royalty rebate. These financial implication s could severely hamper the sustainability of the company in the long run, thus questioning its going concern principle of accounting (Asic.gov.au, 2018). Foreign exchange risk: It has also brought significant level of misery to this iron ore company. This kind of risk arises from varying kinds of future commitments, various kinds of liabilities and assets which are labelled in a certain currency which is not the actual working currency which is generally used for its measurement. The company deals with foreign currency through cash and cash equivalents, borrowings and loans. The company as per its policies, tries to settle the foreign claims and settlements in the respective currencies of that very own country with whom it has engaged in trade. In the last year there have been no trade in terms of foreign currency when compared to the 2016s figures, which stood at $ 6,713 (Bciminerals.com.au, 2018). This is a grave concern for the company. Inconsistency in earning of profits: BCI Minerals LTD has been consistently producing inconsistent results in the financial frontier of their business. The company had reported a loss of about $ 43,862 after taking into account the income tax expenses for the year 2016. Whereas the company has recently reported a profit of $7064 in the year 2017. As one can see, the company has been very inconsistent in its financial operations and rendering of profits. Such kind of inconsistency can result from lack of supply of iron ore reserves in its erstwhile reserves of ores or due to exhaustion in its previous natural resources sites. The companys long term sustainability and survival may be in question, if these trends continue to develop. (Refer to Appendix 3 for a brief overview of BCIs financial results). Impairment issue: Impairment refers to a permanent deduction in the value of an asset when its carrying value in the balance sheet of the company becomes more than the actual recovery value of the asset (Aasb.gov.au, 2018). This majorly happens for fixed assets of the company. It happens when the book value of an asset exceeds the actual cash flow from the asset. In the case of BCI minerals ltd, the iron prices had a fall in the previous financial year, the company had decided that the need for initiating impairment policies in the companys accounting records and policies is not needed. This is a cause of concern as per the financial well-being of the company. AASB 136, an asset cannot be carried at more than its recoverable amount in terms of its market face value. Increased competition from big players: The Company has been facing an uphill task of competing with the major players in the iron ore and mining business in the Australian market. The iron prices have significantly decreased over the span of last four years and as of now they are the lowest. The market for iron ore is only growing at the rate of mere 10-15% in the Australian market, whereas the companies have increased their production of iron ore related products with the aim of earning higher profits, even though the market is already oversupplied because of their incessant supply (Theaustralian.com.au, 2018) .The big two in the Australian market Rio Tinto and BHP Billiton also hope that the decreased prices would eventually throw out the companies with high prices in the market. BCI has to remain cautious if it has to survive these kind of market problems and the management must plan out better ways in dealing with the surging problems ahead. (Refer to appendix 2 for a precise di agrammatic presentation of the findings). Implications of the Findings: The auditor after careful analyses and scrutiny has found out various important aspects regarding BCI minerals on the basis of its past performances. Acting on these findings must be the immediate objective of the management of the company. The various implications of these findings have been discussed below: The impairment of the intangible assets has not been properly made by the company. The need of undertaking this impairment policy is necessary for ensuring the financial well-being of the company. The impairment of intangible assets whose carrying value has exceeded its actual market fair value must be immediately treated as per the Australian Auditing standards and must be off the books of the company to ensure a fair financial statement presentation (Czerney, Schmidt and Thompson 2014). If it is not done, it is certainly projecting a negative impact on the financial statements of the company as a result of which the stakeholders of the company are being duped. The maintenance of provisions are also necessary for the company. As it is operating in the iron ore and mining industry, the maintenance of provision becomes all the more important and indispensable. The provisions for rehabilitation of iron ore extraction sites, employees of the company and their well-being, on site workers is the duty of the company. It has been observed that the company has not been maintaining adequate provisions for all the above mentioned areas, which as per the Australian Auditing standards are all the more essential and important. It is a grave violation of fair financial policies of the Auditing standards as well as protection policies of the workers and employees of the companies working down under mines and ores. The company must immediately aim for sustaining its financial well-being. The cash from operating activities have been consistently low (Buuren et al. 2014). It is not a good indicator for the companys all round financial performance and it needs to be addressed at the earliest, otherwise the going concern principle of the company would be compromised in the long run. Foreign exchange risks are and always will be there because of the volatile exchange rates which remain at the mercy of the international trade and other myriad factors which are entirely out of the companys sphere of influence. For the last year, there have been no trade involving foreign exchange. If the issue is not addressed, the company would not be able to settle its claims in the import arenas in the foreign currencies, which would consequently would be paid in its own currency. The iron ore company has been posting inconsistent financial results in the past couple of years. It had incurred a loss in the FY-15, and FY-16. It had earned a profit after two years in FY-17 of around $7064. If this trend continues, the company would eventually be in great danger. As a result of which the company, the company would be dissolved in the near future, if adequate measures are not taken and implemented. The prices of iron ore related products have been at an all-time low sine the past four years. BCI has been suffering from incessant competition from the past four years from the big players of the Australian iron ore industry. These major players such as Rio Tinto and BHP Billiton expect companies like BCI would not be able to compete with the because of the low output costs and its high cost of production. BCI has to put a fight and take proper steps to address these issues. Conclusion: BCI minerals LTD is one of the most promising companies in the iron ore segment of the island nation of Australia. The company has been looked into in detail and certain findings and their implications have been reported through this report. There are certain major concerns which the company faces, which should be looked into by the senior management of the company at the earliest. The company must stringently follow the financial guidelines of the ASIC as well as the ASA in order to ensure proper reporting of financial statements to its stakeholders. The company must also decrease its cost of production and procurement of materials in order to decrease its overall cost of production. Otherwise it will be impossible to compete with the big players who are consistently producing goods at low prices. The company needs to increase its foreign exchange transactions which would enable them to conduct business with the foreign nations in those foreign currencies rather than their own curre ncy. The company must also explore other areas of business such as petroleum, gold reserves and agro based industries to earn more revenue and combat the issues faced by its parent business which is engaged in producing iron ore related products. The overall financial health of the company must also be looked into in details. The management must look into ways to improve its operations so that the profitability of the company improves and increases. As the company has been incurring losses for the past couple of years, the company must look into ways to increase its performance. The company must look into strategic ways to improve its performances and operations. Joint Ventures, partnerships, exploring new iron fields and sites must be religiously looked into by the company, if it has any intention of ensuring its long term sustainability. References: Aasb.gov.au. (2018). [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 6 Apr. 2018]. Asic.gov.au. (2018). [online] Available at: https://www.asic.gov.au/media/1238138/rg43-published-27-5-2011.pdf [Accessed 6 Apr. 2018]. Bciminerals.com.au. (2018). Home - BCI Minerals. [online] Available at: https://www.bciminerals.com.au/ [Accessed 6 Apr. 2018]. Bentley, K.A., Omer, T.C. and Sharp, N.Y., 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), pp.780-817. CODE, S.M., 2014. Financial risk management. Coetzee, P. and Lubbe, D., 2014. Improving the efficiency and effectiveness of risk?based internal audit engagements. International Journal of Auditing, 18(2), pp.115-125. Czerney, K., Schmidt, J.J. and Thompson, A.M., 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?. The Accounting Review, 89(6), pp.2115-2149. Gunin-Paracini, H., Malsch, B. and Paill, A.M., 2014. Fear and risk in the audit process. Accounting, Organizations and Society, 39(4), pp.264-288. Krishnan, G.V. and Wang, C., 2014. The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice Theory, 34(3), pp.139-160. Lobo, G.J. and Zhao, Y., 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), pp.1385-1412. Lobo, G.J. and Zhao, Y., 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), pp.1385-1412. Reserve Bank of Australia. (2018). Box A: The Effects of Changes in Iron Ore Prices | Statement on Monetary Policy February 2015 | RBA. [online] Available at: https://www.rba.gov.au/publications/smp/2015/feb/box-a.html [Accessed 6 Apr. 2018]. Theaustralian.com.au. (2018). Iron ore market risks 'disaster'. [online] Available at: https://www.theaustralian.com.au/business/latest/iron-ore-market-risks-disaster/news-story/ccbb9205b04970924218fec58b65f230?sv=c6ffd8f81bfb8644ce1d31e0cab4ffec [Accessed 6 Apr. 2018]. van Buuren, J., Koch, C., van Nieuw Amerongen, N. and Wright, A.M., 2014. The use of business risk audit perspectives by non-big 4 audit firms. Auditing: A Journal of Practice Theory, 33(3), pp.105-128.

The Cycle free essay sample

For me, bearing witness to this cycle was some sort of elated amazing. In the course of but a few minutes I observed how quickly old can become new in such a cruel nature. Many would say that, because of my age, I am at a point in my life where things are just beginning, for me however, this is a time of ending. My childhood has been overshadowed by obligations and my high school career is nearly over. It is now up to me, to ensure that my old experiences become recycled, that they are woven into a new beginning. I want to become a person that will be of help to others. Every weathered door that closes, I want a new one of opportunity to open. Eventually, when I get to that point so far in the future that I cling to my place in the earth and refuse to believe my purpose has passed, I can only hope, pray even, to become new once more. We will write a custom essay sample on The Cycle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That my legacy, experiences, dreams, and ambitions will leave a mark and be of use to others. The Cycle free essay sample The gnarled tree roots showed the grip of winter, frost carving initials into bark, leaving a timeless trail. Underneath the weathered wood were fresh-to-the-earth shoots, holding tight to the tree like a hat in the wind. Surrounded by this novel life, the tree seemed starkly dead. The bare canopy left the ground peppered with streaks of sunshine eagerly imbibed by hungry seedlings. In the breeze, exposed branches recoiled in shyness, pleading for buds to burst and dress their shameful nakedness. Remnants of a nest, a home to some chickadee or starling, clung to a dip in the timber as if it refused to believe its purpose had passed. Now Im sure, at some point, this scene was quite different; fledgling cradled by mother, cradled by nest, cradled by tree. Forthwith, however, the tree had released its embrace. Bits and pieces of nest rained down, pried from an old home by prodding branches. We will write a custom essay sample on The Cycle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Nature seems to be particularly cruel to things that are old, all too obviously acknowledging worthlessness. Constantly shedding layers and discarding pasts, if only it was that easy. The past, now raining down from the weathered wood was caught, quite if by happenstance, in arms of the greenest blade of grass. It was only allowed a moment to rest and enjoy a newfound companion, until it was snatched away in the delicate talons of a glassy-eyed robin. Red chest like a beating heart, he proudly carried his prize, landing gingerly in front of his complement to deposit his bauble. She masterfully wove her new treasure into a basket-like home for her soon-to-be family. For me, bearing witness to this cycle was some sort of elated amazing. In the course of but a few minutes I observed how quickly old can become new in such a cruel nature. Many would say that, because of my age, I am at a point in my life where things are just beginning, for me however, this is a time of ending. My childhood has been overshadowed by obligations and my high school career is nearly over. It is now up to me, to ensure that my old experiences become recycled, that they are woven into a new beginning. I want to become a person that will be of help to others. Every weathered door that closes, I want a new one of opportunity to open. Eventually, when I get to that point so far in the future that I cling to my place in the earth and refuse to believe my purpose has passed, I can only hope, pray even, to become new once more. That my legacy, experiences, dreams, and ambitions will leave a mark and be of use to others.