Certified Public Accountant Free Essays

They should analyze the relationship of academic performance of BAS students in their true accounting profession. There is a strong positive relationship between these two variables. Since there is a positive correlation, it reveals that there should be written policies that state the benchmark of required grades for accounting subjects in order to maintain a possible high rate of passers. We will write a custom essay sample on Certified Public Accountant or any similar topic only for you Order Now Standardized Table of Specification (TOSS) is also recommended in order to give weight on a more important topic of the program. The school is given the privilege to require standard admission requirements to the program as reflected in its manual of regulations for students (SHED, 2007). In the united States and some other countries in the west, to become a Certified public Accountant (CPA) in a specific state, you must not only finish a bachelor’s degree. You must also present some requirements that will qualify you as an applicant. In order to be qualified, there is an aptitude test that you should pass. The said test will measure not only the cognitive but also the affective side of the person taking it. In the Philippines, being a Certified Public Accountant (CPA) is as hard to get as in other countries. For example, in the Far Eastern university (FIJI), Students wishing to pursue a degree in accountancy leading to the CPA examination shall be enrolled initially in BASS-Major in Internal Auditing. After completing the course requirements for the first four years of study, the student shall be granted the degree of Bachelor of Science in Business Administration-Major in Internal Auditing. Qualified students will be eligible to proceed to a fifth year of study, after which they will be granted the degree of Bachelor of Science in Accountancy which will qualify them for the CPA examination. At the end of the five-year program, the successful student shall have earned two separate degrees (BASS-IA and BAS). To simplify the situation, you have to study and finish a related course first before pursuing the degree in accountancy. There is a different scenario in other universities. There is a retention program that mandates every student to have an examination conducted yearly and pass it in order to continue studying Accountancy. If they failed to do so, they are required to shift to another business related courses. To name a few, University of the Philippines (UP), De La Sale University (DULLS), and Polytechnic University of the Philippines (PUP) are some of the universities that regulate this program. In this instance, they should study accountancy first and if they fail, they will have no option but to pursue another business related course to continue their studies. This means a different pathway to a quite different career. In Our Lady of Fatima University (LOFT), the same retention program applies. Freshmen students, after their second semester, will take a qualifying exam and pass it for them to continue studying as a sophomore accounting student in the next school year. Sophomore students, during summer vacation, will also take a qualifying exam in order to be a junior accounting student of the university. If the students failed to pass the exam, they have no choice but to shift to another program related to BAS which they like or continue the study in accounting with the degree Of Bachelor of Science in Accounting Technology (BASS), a non-board program. The study aims to know the goal of the retention program implemented in ELF] for their BAS students and if it is a necessary venture for them to take it. Statement of the Problem As accountancy students themselves, the researchers want to study and investigate the advantages and disadvantages of taking the qualifying exam of students taking up Accountancy. The researchers also want to find out the learning that the students will gain from taking the qualifying exam and if these help them to enhance their knowledge and skills in accountancy. The study also wants to express the feelings of both parties (the students and the university) on why the university should implement this kind of retention program and observe the effects of the implementation of the retention program in producing professionals of the country. The questions can be summarized as follows: 1 . What is the passing rate of accountancy students in qualifying exam in accountancy? 2. What are the struggles/difficulties met by test takers? 3. What are the benefits of the qualifying exam for accountancy students? 4. What will be the effect of this to the public? 5. How will the finding may be utilized? Sass motion/Hypothesis 1 . The passing rate of accountancy student in the qualifying exam in accountancy should be more than 50% 2. The students will face more challenges, pressure and stress before taking the test such as long time of reviewing, deprivation of their sleep, and the expectation of their parents to them. Time pressure is also one of the obstacles that should have to be overcome by the examinees during the examination. 3. The lessons that they will learn in the qualifying exam is of great help to them when they already finish the degree in accountancy. The exam will hone their potentials that they already have and use it to the career that they have chosen, and that is to be a professional accountant. 4. The qualifying exam will produce better accountant and will help in the progress of the country because they have professionals who have excellent background and expertise on the field they have chosen. 5. The findings can be a source of information in finding the season of the implementation of the said retention program. Significance of the study Accounting Department. This study would be able to give assistance to everyone in the Accounting Industry. It will be a great source of information regarding the continuous improvement of programs for the higher rate of qualified accountants. Sophomore Students of College of Business and Accountancy. The researcher will be able to assist the students who will take the qualifying exam about the proper preparations, the do’s and don’t, and other tips that will be their advantage in taking the exams. Teachers and Professors of the Program. Knowledge of this study will guide professors and other instructors in the improvement of the curriculum for the betterment of their teaching strategies that will benefit both the students and themselves as well. Future Researchers. The study would be able to give aid, support, guidance and advice to the future researchers who will also study similar issues. Some of its part could have a resemblance in their study so it would be a great comfort for them to know the facts regarding the problems alike. Scope and Delimitation This study was conducted to determine the advantages and disadvantages of taking the qualifying exam in Accountancy. The retention program implemented by the university has been advised as a basis of the learning of the students and if they are capable of taking Accountancy. This study will discover the knowledge the students will acquire in taking the qualifying exam and how it will help them improve their knowledge and skills in Accountancy. This study would be most relevant to the third year students of Our Lady of Fatima University (LOFT-Antipodal Campus) taking up the degree program of Accountancy. However, this study will not cover other branches of Our Lady of Fatima University due to time and financial constraints. It was not possible to cover a argue number of respondents because getting them required more resources, considerable time and other logistics. Materials and Methods The Researchers aim to discuss the advantages and disadvantages Of students taking the qualifying examination in Accountancy which today’s concerned of accountancy students who wants to graduate as accountants however they required to pass the qualifying examination first. The information related to the topic is gathered in different references such as books, research papers, online sources and survey questionnaire. The Researcher chose selected third year Accountancy students of Our Lady f Fatima University as their respondents. The particular student will answer the provided survey forms that indicated information on what are their views (advantages and disadvantages) on taking the qualifying examination. The data will be analyzed through the use of a table that serves as the summary of the response or the answer of the respondents who took the survey question. In addition, the Researcher will also ask some faculty of College of Business and Accountancy about their opinions in the advantages and disadvantages of taking the qualifying examination for the students. Definition of terms Accountancy. How to cite Certified Public Accountant, Papers

Proprietorship Essays - Economy, Business, Structure, Business Law

Proprietorship The word proprietorship comes from a business organization that might be already owned by an individual. A proprietor is known as the proprietor. Many advantages of a sole proprietorship consists of: minimum formation costs, less formal business requirements, no corporate tax payments, complete manipulation over a business, the proprietor(owner) has the power over sale or transfer assets, don't need to wait for the others to make a decision.However, proprietorship has its own severe disadvantages. One of them can be the responsibility for obligations of the business, including debt that the company owe. The owner of the business has to file severals forms that are needed for the business name and operations. If a business is set up as a proprietorship, that business is not taxed, due to the determination of profits and losses by the owner of the business. Partnership A business that owned by two or more individual is known as partnership. They are able to share profits and liabilities of a business venture. Having a partnership business can be very beneficial in various ways. One of the advantages of having a partnership is the capital. Because of the nature of the business, the partners are able to fund the business together in order to get the business started with the start up capital. Another advantage of partnership is flexibility. A partnership is usually very easy to form, manage and run the business. Partners are able to share responsibilities to one another in order to run the business smooth. Partners can share their decision to see if others agree and if it's a good decision for the business, as well as, helping each other out when they need to. However, there is always a dark side to everything as many of the people mention. The disadvantages of partnership can be a deal breaker. The liability of the each individual or partners for the debts of the business or the corporation is unlimited. RIsk of disagreements and friction are very possible to exist among the partne rs and management. Each individual or partner is considered an agent in the world of partnership and they are liable for actions that are performed by the other partners. Corporation A corporation can be considered as a company or a group of individuals who are authorized to perform as a single entity or article, most of the time by law, it's a person, and is considered such by the law. Being involved or even better owning a corportion has its own advantages and benefits. An advantage can be limited liability. The shareholders of the corporation are only able to go in debt as much as their investment only. The corporate entity or article prevents them from any further liability. Source of capital can be another one. If a corporation is held publicly, in particular it can raise considerable and significant amount of money by selling shares or we have another option in which you can issue bonds. This one is my favorite. Perpetual life. There are no limitations in the corporate world for the company. The ownership can be passed through many generations of investors. However, again there are several disadvantages to owning a corporation. Every Corporation is subjected to double taxation. They are taxed on a corporate level. But the shareholders in which receives dividends from the corporation are taxed on a personal level. You are also obliged to pay self-employment taxes, in which case you are an employee of the corporation or the company. As well as, paid dividends cannot be deducted from taxable income and much more. Franchise A franchise is an authorization granted by a government or company to an individual or group enabling them to carry out specified commercial activities. Starting up a business that franchising, it will be wise decision to make to take, because it will boos toyur business due to to its credibility and popularity. Just like the previous ones, franchise has its own advantages as well. Franchises allows to have the independence of small business ownership in which is back up and supported by the benefits of a big business network. Franchises tend to have a higher rate of success than start-up businesses. Some might find

How To Use Neuromarketing To Connect With Your Audience With Roger Dooley

How To Use Neuromarketing To Connect With Your Audience With Roger Dooley What triggers your readers to buy? How can you write better calls to action and get more conversions? Today we’re going to be talking to Roger Dooley, the brains behind the book Brainfluence: 100 Ways to Persuade and Convince Consumers With Neuromarketing. He also writes the Neuromarketing blog and regularly contributes to Entrepreneur and Forbes about neuromarketing. What is neuromarketing, and how can you use it to connect with your audience and get better results? That’s what we’re going to be talking to Roger about today. You won’t want to miss it! How Roger defines neuromarketing, the different types of neuromarketing, and how large and small businesses take advantage of the different types. Some of the principles of why neuromarketing techniques work, including social proof, authority, and reciprocity. Roger’s thoughts on case studies, emotions, and the words that potential customers and marketing professionals use. Why it’s important to understand your target buyer’s unconscious needs as well as their conscious needs. Roger’s best tips on building trust with your audience. How to turn your fans into buyers and how to create effective calls to action. Roger’s advice to a marketer who is just starting out in learning about and implementing some neuromarketing techniques. Links: Brainfluence Neuromarketing blog Roger on Entrepreneur Roger on Forbes Robert Cialdini’s Pre-Suasion The Persuasion Slide Perennial Seller If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play. Quotes by Roger: â€Å"Even if you are a small business and you can’t afford to do costly studies, you do have the ability to run different kinds of tests in your app or on your website and see what works best.† â€Å"That person who’s purchasing the product may have certain conscious needs but there are also unconscious needs that the buyer probably is less concerned about.† â€Å"Behavioral psychology, in particular, is important. Those are the things that don’t cost any money to apply.†

The Iconic Egg-and-Dart Motif

The Iconic Egg-and-Dart Motif Egg-and-dart is a repetitive design that today is most often found on molding (e.g., crown molding) or trim. The pattern is characterized by a repetition of oval shapes, like an egg split lengthwise, with various non-curved patterns, like darts, repeated between the egg pattern. In three-dimensional sculpting of wood or stone, the pattern is in bas-relief, but the pattern can also be found in two-dimensional painting and stencil. The curved and non-curved pattern has been pleasing to the eye for centuries. It is often found in ancient Greek and Roman architecture and, so, is considered a Classical design element. Definition of Egg-and-Dart Egg-and-dart molding is a decorative molding in classical cornices that resembles alternating egg-shaped ovals with downward-pointing darts. - John Milnes Baker, AIA Egg and Dart Today Because its origins are from ancient Greece and Rome, the egg-and-dart motif is most often found in Neoclassical architecture, both public and residential, on interiors and exteriors. The Classical design provides a regal and stately feel to a room or facade. Examples of Egg-and-Dart The above photos illustrate the common ornamentation use of egg-and-dart design. The top photo is a detail of an Ionic column of the Great Court at the British Museum in London, England. This columns capital shows the volutes or scrolls typical of Ionic columns. Although the scrolls are a defining characteristic of the Ionic Classical Order, the egg-and-dart between them are added details- architectural ornamentation more ornate than found on many earlier Greek structures. The bottom photo is a piece of cornice from the Roman Forum in Italy. The egg-and-dart design, which would run horizontally along the top of the ancient structure, is underscored by another design called bead and reel. Look carefully at the Ionic column in the picture above, and youll notice the same bead-and-reel design beneath that egg-and-dart. In the egg-and-dart design on the ancient Parthenon in Athens, Greece combines both of these uses- between volutes and continuous design line on the entablature. Other Roman-inspired examples include the Temple of Saturnus at the Roman Forum in Italy and the Temple of Baal in Palmyra, Syria. What is Ovolo? Ovolo molding is another name for quarter round molding. It comes from the Latin word for egg, ovum, and is sometimes used to describe crown molding decorated with an egg-and-dart motif. Ensure that you understand the meaning of ovolo as used by your architect or contractor because todays ovolo molding does not necessarily mean its decoration is egg-and-dart. So, what is ovolo? A convex molding less than a semi-circle in profile; usually a quarter of a circle or approximately a quarter-ellipse in profile.- Dictionary of Architecture and Construction Other Names for Egg and Dart (with and without hyphens) egg and anchoregg and arrowegg and tongueechinus What Is Echinus and Astragal? This design looks very similar to egg-and-dart with a bead and reel below. The word echinus, however, is architecturally part of a Doric column and the word astragal describes a bead design more simple than bead and reel. Today, echinus and astragal is used by historians and students of Classical architecture- rarely by homeowners. Sources Baker, John Milnes, and W.W. Norton, American House Styles: a Concise Guide. 1994, p. 170.Harris, Cyril M. Dictionary of Architecture Construction. McGraw-Hill, 2006. pp. 176, 177, 344.

Emergency Complaint for Declaratory and Injunctive Relief Essay

Emergency Complaint for Declaratory and Injunctive Relief - Essay Example However, this restriction is narrowly tailored as it does not consider that motorists reduce at certain times of the day and it also does not properly define what street performance encompasses. 12. The plaintiff alleges that the ordinance is stated vaguely and can have many meanings ascribed to it and as such it has impermissibly restrictive speech. This gives room for wrongful incarceration. 13. This is an action by the plaintiff for declaratory relief due to the current legal stake that the defendant has no legal standing or rights to enforce ordinance that purports to outlaw all street performances along St. Georges street. 14. As set forth above, the defendant cannot satisfy the legal standing requirements with this vague section of the constitution. As set forth above, the plaintiff will suffer loss and irreparable harm in case the relief is not granted. Other street performers will also suffer the same fate (Elias 112). 18. This action for emergency injunction is temporary. Plaintiffs use the St. Georges Street and the defendant shows no satisfaction of the mere necessary legal standing to enforce section 22-9 of the constitution. 19. Specific facts set forth so far demonstrate that there is need for an emergency injunction to be granted; otherwise the plaintiff and other street performers could suffer irreparable damage and loss. Therefore, with all evidence and legal stake withholding, the plaintiffs respectfully request the court to consider this matter and grant injunctive relief cancelling the blockade and impeding of the Southard Street for the reasons set forth hereinabove (Bastiat

Business Information Management Essay Example | Topics and Well Written Essays - 3250 words

Business Information Management - Essay Example Raw data is reformed into meaningful purposes. The information can be achieved from data using different transformations and data processes. After this, information is categorized as good and bad information. The quality of information depends on different attributes e.g. timing, content and form of information. Just like other assets in the business information, it is also considered as an important asset. Management refers to the effective and efficient operation of a business. Owners or managers or both administer their business. They manage the basic/primary components of business that are resources (capital and tangible), financial resources and human resources. The management in a business if performed is different aspects like financial management, human resource management, strategic management, marketing management and information technology management etc. Business Information Management (BIM) is an integrated system, which established effective information channels to brin g business functions and information modules together. These channels are very useful in term of making timely and accurate decisions in organizational productivity and competitiveness (Benyon-Davies 2009). 1: BUSINESS INFORMATION SYSTEM Nature: A system is a collection of different components that work together to achieve a common goal. A system gets inputs from different sources and generates outcomes. The organizations are controlled by information systems because information system provides information that is necessary to control a business. Thus a business information system is a group of systems, which are related to each other and they work collectively. They carry out inputs, process them, generate outputs and control the information. This information is then used for forecasting, planning, coordination and control activities in a business (O’Sullivan & Sheffhrin 2003). The business components can be classified into five resources people, hardware, software, communic ation and data. People resource consists of information system manager and technical support staff to maintain and operate the business information system. Hardware resources are said to be computers and other devices. Software resources are based on instruction manuals as computer programs. Communication resources consist of networks but computers and software are needed to support them. And data resources are a computer database or paper files of business, which organization has access. Need & Purpose: Due to growth in the competitive environment and development in technology, there become necessary for the organization to make their operation; tactical and strategic process more effective and efficient using the information system. The business information system plays the important role in the e-business and e-commerce operations and in strategic success of the business (Case 2012). Business information system becomes a management information system when it applied in an organiz ation by directors to improve the management. Therefore, the management information system is said to be a collection of manpower, business tools, software and procedures to perform different business tasks and improve the efficiency of management in business. Due to a fundamental change in the external environment, the organizations also change their business information strategy. Now days the most important and significant development in business use of information sy

Modibo Diarra :: essays research papers

Modibo Diarra is one of the toughest players you can meet on a basketball court. Off the court, he is soft-spoken and extremely friendly. When you first meet him you can not help but want to be friends with him. I had the opportunity to first see Modibo play this past summer at an AAU (Amateur Athletic Union) event. On the court any professional scout in America (including myself) will tell you that come next year Modibo will have the luxury to pick whatever school he wants. He is that talented and that special of a player. Still, there is something about Modibo off the court that makes him such a terrific human being. At a recent hoop tournament that I was covering, I was amazed to see how much excitement there was when Modibo stepped onto the court. At first, I thought well, everybody in the gym must be here to see this extraordinary 6'9" shot blocker perform. It is true a lot of people did want to see him perform on the court, but there is a different type of fan cheering whe n Modibo is out there. Friends close to him will tell you that Modibo has a following in and around Boston. People who don't even follow basketball still go to games and watch him play just because they met him and hope he succeeds. Modibo is some one special He has a gift on and off the court. 	Modibo is no stranger to basketball. In his home country in Mali, Africa he was able to catch a glimpse of USA basketball through satellite. Just like any kid in America who has dreams of making it to the NBA, kids in Africa do have that dream as well. They have goals of being successful in life and taking care of their family. When a down and out coach from American University was trying to recruit another player to come to his school, that player decided on playing European ball instead. Scott Spinelli saw a pickup game going on near by, so to ease off his disapointment he stuck around to watch. What he found was were kids playing on a dirt ground, wearing sandals and some just playing on barefeet. Scott saw a young 6'9" kid who swatting every basket in sight and immediately thought this kid has potential written all over him. After staying in Africa for a couple of weeks and convincing Modibo's father and two wives that it was alright for Modibo to go to the United St ates and play basketball, good luck took a major hit. Modibo Diarra :: essays research papers Modibo Diarra is one of the toughest players you can meet on a basketball court. Off the court, he is soft-spoken and extremely friendly. When you first meet him you can not help but want to be friends with him. I had the opportunity to first see Modibo play this past summer at an AAU (Amateur Athletic Union) event. On the court any professional scout in America (including myself) will tell you that come next year Modibo will have the luxury to pick whatever school he wants. He is that talented and that special of a player. Still, there is something about Modibo off the court that makes him such a terrific human being. At a recent hoop tournament that I was covering, I was amazed to see how much excitement there was when Modibo stepped onto the court. At first, I thought well, everybody in the gym must be here to see this extraordinary 6'9" shot blocker perform. It is true a lot of people did want to see him perform on the court, but there is a different type of fan cheering whe n Modibo is out there. Friends close to him will tell you that Modibo has a following in and around Boston. People who don't even follow basketball still go to games and watch him play just because they met him and hope he succeeds. Modibo is some one special He has a gift on and off the court. 	Modibo is no stranger to basketball. In his home country in Mali, Africa he was able to catch a glimpse of USA basketball through satellite. Just like any kid in America who has dreams of making it to the NBA, kids in Africa do have that dream as well. They have goals of being successful in life and taking care of their family. When a down and out coach from American University was trying to recruit another player to come to his school, that player decided on playing European ball instead. Scott Spinelli saw a pickup game going on near by, so to ease off his disapointment he stuck around to watch. What he found was were kids playing on a dirt ground, wearing sandals and some just playing on barefeet. Scott saw a young 6'9" kid who swatting every basket in sight and immediately thought this kid has potential written all over him. After staying in Africa for a couple of weeks and convincing Modibo's father and two wives that it was alright for Modibo to go to the United St ates and play basketball, good luck took a major hit.