Do Computers Increase Or Decrease Social Connection Essay

Do Computers Increase Or Decrease Social Connection - Essay Example The data correspondence advances have helped in molding the musings and activities in manners that influenced the lives of individuals legitimately. The disclosure of voice over web convention has made it conceivable to make web calls successfully. The general public has figured out how to see new machines, not as simple items to be bought, yet facilitators of a bigger framework. This is controlled by how usable the machines are in meeting the desires for the general public. The significance joined to machines or mechanical developments needs to make life simpler for them to be applicable to the standard society. Antiquarians contend that new machines are not really coercive specialists that power individuals into social changes. In any case, in the ongoing past, the developments in the data correspondence innovation have had a coercive impact in the social part of correspondence. A convincing model in the effect of internet based life in the presidential gripes in the United States of America. The online networking have assumed a noteworthy job in the accomplishment of the Arab spring. The quality of network that has originated from the most recent data innovations can't be underestimated2. PCs are seen as specialists of office productivity. In any case, it is contended that PCs have been known to mess eye up, back disarranges and time wastage in the event of programming disappointment. As indicated by the American assembling relationship, of the associations that diminished staff because of computerization, 24 percent endured misfortunes while 43 percent raised profits3. Through innovation, individuals can contemplate degree programs and go to classes in a virtual environment. A speaker can encourage a class of individuals with is in various pieces of the globe. Notwithstanding, web based learning can't... This paper affirms that innovation implies various things to various social gatherings. The proprietors of the supercomputers are evaluated to be in various social levels with the proprietors of work stations. The proprietors of supercomputers are seen to be set up and occupied with significant level innovative activities. There are attributes that decide the amiability of innovation or figuring. The more they are embraced, the more they build up their handiness. This is generally showed in the system innovations. The selling purpose of advances must be the straightforwardness to receive and the importance in the prompt use. There has been a perception that after individuals embraces an innovation, they create with it. They update as the innovation redesigns, and it turns out to be difficult to change them to another innovation. This report makes an end that media philosophies around one medium influence the media belief systems about different media. Face book and tweeter have had a generous impact in the manner various gatherings convey. The online life clients can send messages and offer data continuously. Late improvements have seen the web based life engaged to encourage video calls. It isn't certain whether internet based life is an official technique for correspondence. Be that as it may, the heaviness of the messages passed via web-based networking media relies upon the gatherings in question and the proposed message. Little changes in innovation can wind up changing the manners by which individuals flow data. Innovation is quickly inclining towards improved availability. Cell phone is presently a methods for correspondence and internetworking. Most researchers talk about new types of rising association advances, which have been based upon the current advances.

Using Control Systems Case Study Example | Topics and Well Written Essays - 750 words

Utilizing Control Systems - Case Study Example Balanced scorecard was created by Kaplan and Norton. The decent scorecard is an exhibition the executives device supported up by plan strategies and robotization devices, which is useful for chiefs to screen the productivity of their followers’ exercises and examine the short/long haul results of these activities. As indicated by a review of the board devices directed by Bain and Company (n.d.), adjusted scorecard was the most generally utilized administration device in 2010. Structure of a fair scorecard encourages the distinguishing proof of a lot of money related and non-monetary measures and connecting of focuses to them. This plan is useful for chiefs to survey whether the firm’s current execution lives up to its desires. As expressed in OPM.gov (n.d.), under the decent scorecard framework, business supervisors accumulate and survey data from four alternate points of view, for example, the customer’s viewpoint, the inward business viewpoint, the advancement and learning viewpoint, and the monetary viewpoint. As opposed to traditional systems where representative execution plans focus just to practices, activities, or procedures, the fair scorecard approach especially underscores singular worker execution in order to adjust representative execution plans with authoritative objectives. The executives experts opine that the reasonable scorecard way to deal with representative execution is very compelling to get a broad perspective on an employee’s work execution. The significant goal of the decent scorecard is to build up an improved framework that can quantify the general execution of an association and recognize the key regions of progress (tutorialspoint). Another key target of this administration structure is to survey the effectiveness of an organization’s workforce by essentially concentrating on their individual execution and the degree to which they meet desires. A compelling

Sample of Introductory Sentences to Sentences for Essay

Sample of Introductory Sentences to Sentences for EssaySome basic guidelines are needed when writing the sample of introductory sentences to sentences for essay applying to collegians. A lot of factors go into deciding the subject matter of a composition for essays and it is a good idea to have a clear idea of the requirements. Without being sure about the expectations, it is difficult to write an effective essay.The first basic guidelines to writing a sample of introductory sentences to sentences for essay applying to collegians involve writing a clear opening sentence. It should offer the reader some information, be a reminder of the subject matter of the essay, and provide the reader with a suggestion of what kind of essay you are preparing. Do not include any technical terms or a 'how to' guide. This may be a little hard for the reader to understand, but keep in mind that the goal is to teach, not to sound as though you are trying to be a professional tutor.Today's world is a fas t paced one, especially for young people. Sometimes they can't think about the next paragraph of their essay until they read the last paragraph of this one. This can be frustrating, because the last paragraph is the most important part of a good essay. However, the writer has to remain calm and focus. Just remember that this article is an introduction to the next.Material from the life of some of the greatest leaders is not always appropriate to use in a sample of introductory sentences to sentences for essay applying to collegians. You will also want to make sure that the information is timeless. This means that the person you are describing was still around when you were a child and he/she is not a part of your current generation.In the last paragraph of the material you have gathered from your life, you want to remind the reader of the subject matter of the essay by giving them a hint at the conclusion of the material. For example, if you are writing an essay to be used in colleg e admissions, this means you need to end with a question. Keep in mind that the question should be a prompt that is often found in essay prompts. If the reader cannot find the question on the material, they will have to look for it somewhere else in your essay.Remember that the main point of the essay must be accomplished before you move on to the next paragraph. This means that you must use some kind of argumentative phrase or idea before you begin to present your points of view. These two paragraphs of material are the hook to the rest of the essay. If you give your reader a break in between the two paragraphs, they will spend more time analyzing the ideas contained in the material you have gathered.After reading through the sample of introductory sentences to sentences for essay applying to collegians you want to work on completing the example. Here you want to check your work and make any additions needed. Then, you need to summarize the material and organize the material. Follo wing these simple steps, the next step is to proofread and edit the sample of introductory sentences to sentences for essay applying to collegians.Once you have finished each paragraph, you will have a hard copy of the essay that you can refer to as well as a written version to share with prospective students. If you need a few extra copies, there are websites that offer online courses to teach you how to write essay samples for essays applying to collegians. Many of these courses are designed for beginners.

Magic, Science and Religion are Undefined - Free Essay Example

Sample details Pages: 6 Words: 1757 Downloads: 7 Date added: 2019/03/06 Category Religion Essay Level High school Tags: Science vs Religion Essay Did you like this example? Thesis Magic, science, and religion are not rigid concepts. Their definitions are fluid and flexible in order to bend to encompass each and every worldview that exists. These definitions also change depending on who is defining them, in what context they are defining them in, and what their agenda is. In this paper, we will explore instances of magic, frameworks of science, and the interconnectedness of all things that make religion. Through these examples, we will better see how fluid and flexible these terms are in reality. Introduction The dictionary definitions of the terms â€Å"magic†, â€Å"science†, and â€Å"religion† are often oversimplified and boxed-in to follow the rules and constructs of a single and perhaps dominant worldview. However, our world contains many worldviews that do not conform to the rules and constructs of this proposed single dominant worldview. If we stick too strongly to these rigid definitions, we lose a deeper understanding of these other worldviews and thus lose crucial anthropological knowledge. Additionally, by adhering to these inflexible definitions, we unfairly force this one dominant worldview onto others. The definitions of â€Å"magic†, â€Å"science†, and â€Å"religion† must be flexible to allow each worldview to be expressed in its complex, interconnected entirety. Don’t waste time! Our writers will create an original "Magic, Science and Religion are Undefined" essay for you Create order Magic In her article, â€Å"Magic†, Tanya Luhrmann provides an explanation of what the belief in magic does to people who practice it. Having practiced certain magic rituals herself in an effort to better study it, Luhrmann observed that, It shifts attention from the external to the internal, and blurs the line we draw between the mind and the world. And, as I have argued in my scholarship and teaching, this shift alters the lines we draw. The mind bleeds into the world. Not predictably, and not on demand, and for some more than others, but when it happens, the senses experience what is not materially present. (Luhrmann, 2011) She goes on to define magic as something originating in the imagination, but whose effects can be realized in reality. Her account helps to explain what is real to the individual or group depends on their experiences, beliefs, and worldview. These beliefs should be taken seriously and with respect in an anthropological understanding of a religion, ethnic group , or culture, and as such, the definition of magic no longer has rigid boundaries, but rather each individual has their own definition of magic completely dependent on their interpretations of their life experiences. In Hallowell’s Ojibwa Ontology, Behavior, and World View, he delves into the topic of magic, more specifically the â€Å"realness† of dreams in Ojibwa beliefs and tradition. According to Hallowell, the Ojibwa recount their life events as consisting of both events that occur when awake, as well as those that occur in dreams. Moreover, they often give life events that transpired in their dreams more importance than those that occurred to them when awake: When we think autobiographically we only include events that happened to us when awake; the Ojibwa include remembered events that have occurred in dreams. And, far from being of subordinate importance, such experiences are for them often of more vital importance than the events of daily waking life. (Hallowell, 1960, p.15) This is an excellent demonstration of how the Ojibwa people experience and view dreams differently from people of popular Western culture who place dream visions in the category of magic or imagination. What is categorized as â€Å"magic† in Western culture is simply a part of reality for the Ojibwe, which blurs the boundaries of what â€Å"magic† is and isn’t, ultimately calling for a broader, flexible definition of magic altogether. For the Ojibwe, there is no separation between the spiritual and non-spiritual. This identifies the significance of these beliefs to the Native American peoples and how this is not a literal translation, but a spiritual understanding which alters the definition of magic to be broader. In essence, this demonstrates how one must make the strange familiar and the familiar strange in order to truly grasp that the definition of â€Å"magic† is not definite or universally applicable. Another issue with a clearly outlined definition of magic is that it is often assumed to belong solely to â€Å"primitive† or â€Å"superstitious† peoples -terms which should not be used to describe any group of people- unwittingly linking these concepts to indigenous or tribal people across the globe according to the popular Western culture mindset. This is an incorrect assumption because magic exists and is rather widely practiced in todays Western culture. The concept of magic and superstition are not reserved for people of older eras or of unindustrialized areas but are practiced in new ways every day in our highly educated and highly advanced Western societies. In his book â€Å"Baseball Magic†, Gmelch brings attention to American baseball players and the rituals they perform for each game for luck. Now, baseball, like many sports, requires extreme skill but the outcome of the game is a product of not just skill alone, but of chance. This takes a sense of co ntrol and predictability out of the players’ hands often leading to anxiety over the uncertainty of the game. As a result, it has become common for baseball players establish their own complex rituals to reduce that anxiety, claiming that these rituals give them luck and improve their skill or concentration (Gmelch, 2000) These rituals and practices of baseball players demonstrate how the concept of magic is often born and the significance it has for the people who practice it. Most importantly, the practice of magic is not reserved for the â€Å"primitive† or â€Å"superstitious†. Therefore, language such as â€Å"primitive†, â€Å"superstitious† and â€Å"tribal† do not serve to define who practices magic, and the definition of magic blurs more. Science It is important to clarify that science is the process of proving facts about the world by backing them with empirical data and repeatable experiments. However, it is also important not to ignore the idea that science intersects with religion and magic more than we acknowledge. The National Academy of Sciences and Institute of Medicine has an online booklet of articles, one of which is â€Å"Compatibility of Science and Religion† (National Academy of Sciences and Institute of Medicine, 2018) In this insightful article, they state that â€Å"Acceptance of the evidence for evolution can be compatible with religious faithScientists and theologians have written eloquently about their awe and wonder at the history of the universe and of life on this planet, explaining that they see no conflict between their faith in God and the evidence for evolution.† (National Academy of Sciences and Institute of Medicine, 2018) This intersection of science and religion can be compatible a s well as incompatible, but regardless of the nature of the relationship, they are two spheres that interact with one another and do not stand alone, which feeds into why the definition of science must be fluid. To add to the needed fluidity and flexibility in the definition of science, scientific paradigms shift and change over time. If what science consists of can alter, then the definition must be able to follow suit. Thomas Nickle in his introduction to Kuhn’s ideas stated that â€Å"Kuhn gave us a very different picture of science. Kuhn contended that there are two types of mature physical science, normal science and extraordinary or revolutionary science. In a given scientific field, long periods of conservative, tradition-bound normal science are punctuated by an occasional crisis and, still less frequently, by a revolution.† (Nickels, p.1) According to Nickle, Kuhn understood that paradigms are impermanent and that adjustments and alterations are made over time to better fit new knowledge. Furthermore, paradigm shifts influence people’s beliefs, and people’s beliefs influence paradigms. This is proof that there exists an overlap between science and religio n that an inflexible definition of science does not account for. Religion In a TED talk, Wade Davis elaborates upon the interconnectedness of religions and human constructs across the globe (Davis, 2008) Davis states that there is no linear progression of these ideas coming into existence, but rather a web of things that morph and change along with paradigm shifts, belief shifts, culture shifts, etc. Demonstrating the fluidity and flexibility of the definition of religion, Davis says, â€Å"†¦unraveling the complex threads of memory inherent in a myth, is simply a matter of choice and cultural orientation. There is no progression of affairs in human experience. There is no trajectory of progress. Theres no pyramid that conveniently places Victorian England at the apex and descends down the flanks to the so-called primitives of the world. All peoples are simply cultural options, different visions of life itself.† (Davis, 2008) There is not linear progression or straight, traceable chronology to how worldviews and beliefs shift. Rather, it is a c onstantly changing web of interconnectedness. The definition of religion must be broad enough to allow for the constant alteration. In the same line of thought, Anne Fadiman, author of â€Å"The Spirit Catches You and You Fall Down†, eloquently stated after a realization during her study of a Hmong family caught in the crosshairs of Western medicine culture that â€Å"Medicine was religion. Religion was society. Society was medicine.† (Fadiman, 1997) This story of a medical journey paints a vivid picture of the Hmong vs. Western Medicine dynamic that shows how flexible the definition of religion must be for people to better understand other worldviews outside of their own, or outside of a dominant worldview. The idea that medicine is religion, religion is society and society is medicine shows just how connected these different spheres are and the definition of religion should be able to encompass that. A PEW study that surveyed over 4,700 adults in the US found that about 90% of Americans believe in a higher power, but only a small number believe in God as defined in the Bible, as some supreme being, or as a spiritual force. The research also found that beliefs change from one generation to the next, in the younger peoples, and as people get more educated (Pew Research Centers Religion Public Life Project, 2018) This research empirically demonstrates that religion, beliefs, and worldviews are subject to shifts in paradigms and that we live in an ever-changing religious landscape. These varied and changing beliefs of the people contribute to a need for a flexible definition of religion. Conclusion The definitions of â€Å"magic†, â€Å"science†, and â€Å"religion† must be flexible to allow each worldview to be expressed in its complex, interconnected entirety. The true definitions of these concepts overlap and bleed into one another to a point where, like good infrastructure, they must be plastic and accommodate any shifts, changes or interconnection that occur.

Personal Distress Emergency Room Nurses Experience Based...

Working in a high volume, fast paced and stressful work environment can lead to high stress on the nurses. Directors from the Emergency Nurses Association, a professor of nursing research, incarnate word, a director and assistant professor of nursing conducted a qualitative study titled ?It?s a burden you carry?: Describing Moral Distress in Emergency Nursing. The purpose of this study was to survey moral distress emergency room nurses experience based off of how they describe their response. Themes from data included adaptive/maladaptive coping, being overwhelmed, and dysfunctional practice arena (Wolf et al., 2016). Research Design Qualitative research design is an evolving process that continues to expand as the research continues. Multiple types of study designs can be used when researching dependent on the information the researchers are trying to obtain. In the article, the researchers described the design as exploratory using semi-structured focus groups for data collection. Recordings were made of the interviews and then analyzed for similar themes. This type of design is called descriptive phenomenology which participants describe lived experiences through detailed interview or conversational process and then researchers bracket the opinions in their study (Polit Beck, 2014). The method of design was appropriate for the research question and objectives as it allowed for the understanding of feelings and identity. The themes of questioning allowed forShow MoreRelatedCase Based Pediatrics for Medical Students10891 Words   |  44 PagesTEST A PRACTICE TEST I Situation 1 – Nurse Mito is assigned to the triage area. While on duty, he assesses the condition of a client with asthma. She has difficulty breathing and her respiratory rate is 45 per minute. The doctor prescribed epinephrine 0.3 mg subcutaneously. 1. The medication for epinephrine injection for the client is to: a. Reduce anaphylaxis b. Relieve hypersensitivity to allergen c. 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A Research On Schizophrenia And Anorexia Nervosa - 1269 Words

Epigenetic’s is a term that describes everything that happens in the gene expression process that is above the genome. The epigenetic process is typically due to histone modification, CpG island methylation, RNA associated silencing, and some other factors. The process is triggered via cell-to-cell signaling, neighborhood cells sending signals, physiology, and environment. The epigenetic change can be transient, permanent, or heritable. In my chosen paper, the researchers are looking into how the social environment can ‘get into the mind’ in a way that results in psychiatric disorders such as schizophrenia, major depressive disorder (MDD), post-dramatic stress disorder (PTSD), anorexia nervosa, and substance dependence. Even though the review article covers five types of mental disorders, I’m going to focus on schizophrenia and anorexia nervosa. Overtime, research has shown a robust relation between the social environment and the prevalence of mental illnes s. In large western cities, like NYC, there is a higher frequency in those that have schizophrenia, increased labor stress helps facilitate MDD development, natural disasters have been associated with PTSD, and social and relationship problems help induce the onset of eating disorders. It is also important to note that heritable factors also play a part, and that the resulting mental disorder is thought to occur due to an interaction between the social environment and heritable factors. In a schizophrenia twin study, evenShow MoreRelatedPeer Pressure And Media Cause Eating Disorders1743 Words   |  7 Pagesbeing too fat. Eating disorders can be cause by psychological or environmental factors. To illustrate, a psychological factor, in today’s society, anorexia, bulimia and weight-preoccupation is comprehended everywhere but it continues to affect and take hold of the female body (Bordo 66). 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For instance, â€Å"They have found that there are abnormal

Accounting Standards The Prospective Clients

Question: Describe about the Accounting Standards for The Prospective Clients. Answer: Introduction: There are different factors, which needs to be ascertained before acceptance of the auditory services, the important factor, which needs to be done, involves is initial screening process for the prospective clients before the offer is being accepted. The integrity is also ensured by providing the client with the non-audit services and adherence to the different set of the regulatory rule for the regulation of the ethical guideline suggested by the auditory practices along with the objectivity of the preparation of the audit report. The degree of the audit varies business to business based on the historical information (aasb.gov.au 2016). The management based on the preparation of the financial statement also exerts the amount of the influence. The degree of the incompatibility among the objectives of the executive with the senior management is also shown with the financial statements. The introduction of the new accounting concepts and the problems in the financial statements during the past two decades has reemphasized then significance for a reliable and robust framework of auditing. This is required to address the various types of the issues related to unethical practices and the use of unethical corporate behaviors, material misstatements and managerial decisions (Hagemann et al.2015). It has been further observed that the changing set of the audit guidelines in the financial statement around the world has shown various types trends for a more standardized set of regulations needed for the publication of the finance, statement and annual, reports. The standardization process needs to comply with the preparation of the audit transparency report. Different types of observed cases relating to One Tel, AIG, Enron and Lehman Brothers is able to show the level of the understanding of the misstatements in the financial reports. The increasing problem of the agency costs has led to the conflict in the regulation of an auditory framework. The report provides a set of systematic auditory guideline, which is useful for solving the problems in the given study. The answers are prepared following the international auditory guideline. In addition to this the discussion takes into consideration the different types of audit risk relating to BSF Limited (Pelkmans et al.2012). Determinants to be selected prior to accepting audit engagement: The existence of accounting scandals from the misrepresentations due to the financial reports including the delay in auditory proceedings related to the independence of external audit selection of clients make the overall auditing process more crucial. It has been further mentioned that before the acceptance of contract related to audit and auditor requires creating a fundamental standard check related to disclosure of the different types of auditory processes (Ato.gov.au. 2016). It needs to be further evaluated that the auditors need to assess the risks involved with integrity of the overall auditory proceedings. It has been further observed that the framework evaluation of the auditors is based on the prepared financial statements. The financial statement is prepared as per the required conceptual framework as per the accounting guidelines by the management (Rogowska 2015). It has to be further noted that the primary functions takes into consideration the acceptance for the audit assignment and investigates the relationship, which BSF enjoys with the previous accountants in terms of claims made in the liability section. It has been further observed that the examination of previous records helps BSF Limited to assess the criminal proceedings and enforced directives against the company based on the historical data. It has been considered that the reputation related to the previous employment is important for the members such as a board of directors, Chief Executive Officer and chief financial officer of the company. The forms which are responsible for swapping of auditors makes a tough to determine the forms transparency, sustainability and profitability on the basis of ethical grounds following the relevant auditory procedures (Sturm et al.2012). The record of the different types of regulatory procedures helps to frame the actions taken upon the corporate houses display the ineffective control mechanism. It is critical to review the history collections imposed against BSF Limited for evaluating the effectiveness of internal management structure. It has been further observed that the high amount of revenue observed in the section of cash management has shown several inefficiencies in the internal structure and it has further made it a challenge for the company to accept the different types of audit assignment. Due to the fact that that the turnover ratio related to the revenues of the company had been high, the management has demonstrated itself to be inefficient in the internal structuring. It has further made a challenge for the company to accept the various types of audit assignment. The process related to the audit engagement is based on a give-and-take relationship among the client and the different types of external audi tors. Hence, it needs to be considered that the degree of the company in involvement in the several types of non-auditory process also needs to be taken into account. The history of the issues relating to HIH insurance, Enron and Fannie Mac has shown that most of the companies rely themselves on the external auditors and for the different types of services associated to the activities in the non-audit sectors (Porter et al. 2013). Factors to be considered on the inherent, control and detection risks of BSF LTD: The research proposal undertaken by BSF is particularly complex in nature and therefore the various types of risk present in auditing of the company are considered very high. It has been further observed that the research fields are highly sensitive in terms of obsolescence for the emerging technologies and the various types of research findings and developmental activities undertaken by BSF Limited has envisaged the presence of a high degree of the prevalent risk. It has been further stated that the degree of misstatements in the non-financial and financial statements because of omission and errors has contributed to the rising level of inherent risk. It has been further observed that the judgments of auditors related to appropriateness of auditory evidence is relied on the degree of uncertainties related to material misstatements of financial figures and accounting data (Holm-Nielsen and Kirchovas 2012). The different types of inherent risks tends to consider the misrepresentations or misstatements made in varied financial statements before taking into account the viability of internal control system. At the initial process the auditory proceedings related to the inherent risk, they are beyond the reach of control of an auditor (Aasb.gov.au. 2016). It should be further noted that an auditor is responsible for assessing the inherent risk during collection of audit evidence. The degree of inherent risk is responsible for displaying the shift from the initial proceedings of an audit work progress. Control risk refers to the risk arising because of flaws in the internal controlling mechanisms in the accounts of clients book leading to accounting errors and false presentation of financial reports. It is to be further observed that the various types of control risk may often lead to non-detection in the material error or exclude the mechanisms of internal control. The robustness of the internal control is very essential for the purpose of fraud detection and to detect the anomalies present in financial data. The risk reduction also encompasses the various types of risks related to failure as a part of the audit activities in terms of detecting frauds and anomalies in the financial statements. In general, the detection risks the prevalent when the various types of audit evidences are not sufficient for detecting material misstatement or material omission (Lane, Hough and Bostock 2014). Audit risk= Detection Risk*control risk*inherent risk Hence Audit risk = (0.80*0.50*0.90) = 0.036*100 = 3.6% In the current situation my sustainable feeds Limited has shown considerably a due amount of control risk was further depicts that the company needs to improve its internal control system in order to make sure it does not show any sort of pertinent activities and material misstatements and future. Even though the presence of inherent risk is considered high, it is susceptible to change once the audit process is initiated. The existence of the tools for uncertainty detection needs to be diverted to the presence of reduction for risk which will have a positive impact on lowering the audit uncertainties. Moreover, at a level of 3.6% audit risk the audit form of BSF can consider to accept the assignment (Hall 2016). Discussions on the factors to be included in audit program of BSF LTD: The discussions on the fact that include the different types of audit program relevant to a particular situation of auditory technique, which needs to be applied to achieve the desired audit objective. The audit program needs to include the various stages of the verification and examination of the relationship of the auditory process with others. The shift in terms of the degree of operations, products and nature of business requires the auditory program to be customized as per the clients requirements (Pelkmans et al.2014). The different types of the program related to the specific item needs and the generalized item needs to be done in the following way. Assessment of past audit records of the company and making an investigation into the previous auditory procedures undertaken at BSF Limited Guideline evaluation related to safety of the research activities and making modifications into the audit program for acceptance of the safety standard related to the experimentation and laboratory activities with relevance to development in fish feeds. Arranging a meeting with executives and managers for the purpose of research and development activities to be carried out in the company. Examining the minutes related to the meetings for the modifications or changes which is to be implemented in the current research process Making an investigation into the disposal of machinery for the purpose of development of fish feeds Making an investigation to check the degree of inclusion or exclusion of newer sets of employer requirements in organization evaluation of the findings related to the previous auditory reports and compliance standards of the various activities of the company Making and review of the results from the different types of regulatory inspections which has been arising from the operations of the company In case of arising of adverse results made by regulatory authority, the audit team requires two discussed with the management for an appropriate and amicable remedy for the problem Reviewing the hierarchy of the company in terms of research and developmental activities after performing financial statements of the company Taking a note of the significant items which is required for further evaluation process Initiation of inspections related to plants of the company Examining the external structure of client premises Making and verification of experiments a laboratory and field test performed by a company Making and verification in the regulation for trial process by using controlled set of samples Taking into account the validity of reports related to hazard analysis reviewing of activities pertaining to corrective measures in developing sustainable feeds Making an inspection of purchase invoices with regards to inputs considered for the development and experimentation of fish feeds. Issues, which may arise for RD transactions: As per the AASB 1011 norms the broad category of activities related to research and development results in providing of classification for the different types of activities related to research and developmental activities based on different factors. The most critical factor for classification in terms of research and development includes both natural science and social science. It has to be further noted that the standards also reiterates the fact of the subsequent result from the developmental activities which has high probability for creation and development in the nature of production are planning of preproduction activities (Kaivo-oja et al. 2014). The research and the development activities at BSF Limited are related to discoveries made in newer horizons for the purpose of improving the production in fisheries and it is also a towards the development of the knowledge and various research findings. As per the AASB 1011 guidelines the expenses need to be apportioned at the research and development activities are considered to be as a nature which are integrated in a particular domain of research activities. The government has white a tax relief of 40% to BSF Limited as per the new budget guidelines stated in the year 2014-2015. The offsetting of tax by a 40% tax rate is due to the turnover at BSF Limited, which is $ 20 million every year. The relaxation of $ 500 can only be obtained if the company is able to maintain the expenses within $ 100 for every year. Hence, the grant is to be considered on conditional basis. It has been further observed that the payment of grant is based on the advance and is to be therefore treated as prepayment unless the conditions based on the ground have been successfully fulfilled. The treatment of books of accounts for receiving the grants for next five years is to be done through the following journal entries: Date Particulars Amount (Dr) Amount (Cr) 2013 Cash A/C.Dr 500,000,000 To CSIRO A/C 500,000,000 (Being received the grant from CSIRO for scientific research) 2014 Research and Development A/CDr 360,000,000 To Cash A/C 360,000,000 (Being expenses borne four research activities) 2014 Plant Feed A/C.Dr 360,000,000 To Research and Development A/C 360,000,000 (Being payment made in cash for plant-based feed) 2015 Research and Development A/C...Dr 160,000,000 To Cash A/C 160,000,000 (Being cash payment made towards research activities) 2015 Development Cost A/C.Dr 160,000,000 To Research and Development A/C 160,000,000 (Being payment made in cash for expenses related to research and development activities) It has been further observed the different types of the assumptions taken into consideration by the government needs to be given to BSF as a separate expense. This needs to be allocated for the purpose of expenditure of research and patent. The total amount of $ 100 Million obtained every year is needed to be allocated in the expenditure relating to scientific area. Any amount pertaining to exceed the same shall be treated as capital expenditure on the patents. Arguments pertaining to signing of triple-bottom line addendum: According to Clemente (2015), the arguments related to the field of development of animal feedstock and fishes have displayed the tremendous ability for improvements over the past 10 years. The presence of a minor acid in the stock of aquaculture provides the necessary nutrient requirements for fish species, which display a higher growth potential. The cultured aqua species, which is primary in terms of shrimp, trout and salmon, have led to the emergence of high-protein feed with high intake of enriched with omega 3 variant. The consideration of lipid rich pellets in the feeds provided to the fishes is intended for human consumption has shown the overall improvement in the outer portion of the membrane and bone density of the fishes. Hence, it makes less susceptible in terms of damage for the indoor refrigeration. The different types of changes in the role of reduction fisheries have shown the improvement in overall marine and fish production. It was observed that in the 1980s and 19 90s there was a drop in the fishery activity and this is directly led to the increasing requirement of fishes, which were previously not consumed. Indirectly these are considered to be of high value. It has been further noted that the inclusion of other forms of aquaculture feeds for fisheries such as Glutton, soya beans, canola and various other forms of proteins. These have been observed to be derived from the plant and led to the reduction in overall cost of feedstock thereby providing a high level of nutrients to the fishes (Temu et al. 2013). Evaluation on prospectus: The inclusion of patent with regard to treatment of bacteria based technology in terms of production of methane feats has not been acquired by bio sustainable feeds limited, as it is observed that the RD activities are continued as per the data group provided in the case study. It has been further stated in the case study the lower amount of success achieved by bio sustainable feeds Ltd is due to the use of bacteria based bio sustainable feeds. Although, the company successful in securing the patent rights in form of feedstock it is not correct to assume that it enjoys the exclusive privileges for using bacteria based bio feeds. Through the various types of discussions it can be observed, and auditor cannot say that BSF Limited owner of the patent of the technologies related to bacteria feed. The auditor also cannot state that the company has the sole right of manufacturing the same. The development of the different types of prototype such as the trout has shown decreased by 10% rela ting to the growth in the absence of fish feeds. Therefore the growth relating to the non-presence of the fish feeds date for the complete removal of the same from the diet as it is not viable include any form of alternate dietary nutrients (Patton-Mallory, Skog and Dale 2012). Conclusion: The report states the overview of treatment of governmental grants awarded to BSF Limited. The report further illustrates the definition of scientific expenditure and discovers that the developmental operations carried out by the company directly comes under the view of research and development expenditures. It has been further observed that the decisions made in the acceptance of the audit engagements has been accessed based on the present guidelines and best industry practices. The discussions of the past records relating to the investigation of the turnover ratios by the management team related to the frequency of the involvement of the company has given the reason for audit engagement. It can be further assume that the guidelines related to the research and developments are considered for the purpose of analysis By BSF Limited. The rates are exempted and enjoyed by the company as per the government grants and has revealed that the company is entitled to get an exemption of 45% ov er the $500 million grants given by the government. This is subject to the fulfillment of conditions which is required by the company spend an amount exceeding $ 100 million which is above the research and development of plant and aqua based feed. 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