Animal essays

Creature articles George Orwell's Animal Farm is a political parody of a authoritarian culture governed by a relentless tyranny, taking all things together likelihood a moral story for the occasions encompassing the Russian Upheaval of 1917. The animals of House Farm topple their human ace after a long history of abuse. Driven by the pigs, the livestock keep on accomplishing their work, just with additional pride, realizing that they are working for themselves, rather than working for people. Gradually, the pigs become prevailing, increasing more force and bit of leeway over different creatures, to such an extent that they become as degenerate and force ravenous as their antecedents, the people. The topic in Animal Farm keeps up that in each society there are pioneers who, whenever given the chance, will The book starts in the farm of Mr. Jones' House Farm. The creatures gather at a gathering drove by the prize white pig, Major. Significant brings up to the amassed creatures that no creature in Britain is free. He further clarifies that the results of their work is taken by man, who alone advantages. Man, thus, gives back to the creatures the absolute minimum which will keep them from starvation while he benefits from the rest. The old pig lets them know that the wellspring of every one of their issues is man, and that they should expel man from their middle to abrogate oppression and appetite. Days after the fact Major bites the dust, however the expectation and pride which he gave different creatures doesn't bite the dust. Under the initiative of the pigs, the most keen of the creatures, they oppose their human ace figuring out how to topple him. After the resistance, under the course of Napoleon, the most candid pig, and Snowball, the most smooth pig, the animals keep on working the homestead Similarly as with all social orders, the creatures have laws which must be complied. Their laws expressed that creatures will never get like ... <!

COMPARE THE WAY GALILEO AND ARISTOTLE UNDERSTAND SCIENCE essays

Think about THE WAY GALILEO AND ARISTOTLE UNDERSTAND SCIENCE expositions Since the production of man, his environmental factors and condition have bewildered him. Numerous supposed researchers have tested and looked into to clarify the numerous marvels of man and how things work. To more readily comprehend normal way of thinking and the manner in which it created over the numerous long periods of human presence, it is useful to analyze and look at two of mankinds most prominent researchers. Taking a gander at the manner in which these two extraordinary masterminds thought and directed their science can give us point of view to the numerous ways science should be possible. In this manner an examination of Aristotle and Galileo will be done to comprehend the way they each get science. While Aristotle and Galileo have similitudes in expecting to discover the reasons for their decisions and understanding their crude perceptions, they contrast in the technique for their perception they do. While contending their theories, both Aristotle and Galileo want to show the foundations for why they accept what they accept. All through Aristotles Physics, he is over and again discussing causes. A reason is that out of which a thing becomes and which perseveres. (82) Aristotle asks a ton of for what valid reason questions and he responds to these inquiries with the idea that specific causes cause a thing to happen they way it does. He additionally sums up various kinds of causes. Aristotle didn't put stock in analyze. Rather he expounded on what should legitimately be the situation. Galileo is likewise keen on discovering the causes to his speculations. He generally isn't happy with simply expressing a thought without data or a reason to back it up. Galileo directed numerous challenging investigations to demonstrate his focuses. Both Aristotle and Galileo can be happy with their work once they have discovered appropriate motivations for their thoughts. In looking at the world and their condition around them, Aristotle and Galileo sound good, all things considered, of their crude perceptions. This is valid for both regular scholars in spite of the fact that might be m ... <!

Is it fair to blame investment bankers for the global downturn? Essay

It is by all accounts very simple to hop on the ‘bank-wagon’ and accuse venture brokers for the current worldwide prudent downturn. The ebb and flow downturn being referred to would one say one is which is commonly acknowledged by the budgetary business to have begun in 2007, and was authoritatively dated December 2007 by the National Bureau of Economic Research (NBER).The question is, regardless of whether this industry and its brokers are the main driver, and assuming this is the case, might they be able to have maintained a strategic distance from it? The word ‘bankers’ can suggest various implications to various individuals, so to explain, when I utilize the word ‘bankers’ in this content, I am alluding to speculation financiers. The primary article I dissected is by Jonathan Wang, Ph.D., and entitled ‘Real Causes For US Monetary Meltdown and Global Recession’ (March 2009). Wang is the President of Amlink, a multi-million dollar organization which gives interfaces in exchange and legislative issues among China and the United States of America (USA). He is situated in Michigan, USA. I will contrast it with John Gapper’s ‘Promises that demonstrated eventually empty’ (January ninth 2012)[1]. Gapper is the associate manager and boss business observer for the Financial Times paper and site. He is situated in New York, USA. Wang has a sentiment that the brokers are unapproachable as the fault is with the administrations while Gapper has an antipodal view in accordance with the appraisal Wang gave, expressing ‘it was inside banks where the emergency rose and where its heart still lies’. Wang appears to have an across the board information on numerous fields. He has a Ph.D in geosciences from the University of Michigan. Geosciences have no significance to business analyst articles on the financial business yet this Ph.D permitted him the ability to begin Amlink a year later, as he initially centered around bringing in and sending out excellent marble among US and China. He expanded his connections with the two nations by offering budgetary and exchange guidance (business counseling), interceding in legislative issues, explore and improvement, assembling and IT administrations. This how we picked up his ability. This aptitude of 19 years fortifies his point of view as he has picked up the important information and abilities to discuss this subject with believability. Be that as it may, his exchange is between (principally) US and China along these lines may so it is faulty to whether his experience can be applied to Europe, where numerous economies fallen, for example, Greece. Gapper at present works for the Financial Times (FT) since 1987, a global day by day broadsheet paper and site, accessible in 24 nations. They have an every day readership of 2.1 million and 5.7 million online endorsers. His position is partner editorial manager and boss business observer. He was prepared by the Mirror Group and worked for the Daily Mirror, Daily Mail and Daily Telegraph papers in the United Kingdom. Furthermore, he has functioned as feature writer for the BBC, UK and Worldwide. His resume additionally records New York Magazine, CNBC and CNN among his managers. This striking rundown of managers may appear, from the start, that he isn't politically inclination perhaps driving him to be known as a profoundly legitimate writer. the Conservative Party, one that is focus right; The Daily Mail is additionally a Conservative supporter; and Be that as it may, his political position might be progressively Conservative as the FT is an open supporter of the Daily Telegraph has been nicknamed the ‘Torygraph’ because of its help of the Conservative party. He has recently worked for politically autonomous media yet his primary agreement of business has been with FT since 1987. This political predisposition may limit his point of view. Furthermore, in 2011, he won four honors in numerous nations. In the United States he was granted the Best Columnist Citation by the Society of American Business Editors and Writers; and in the UK he was grant with the Best Business Columnist at the Comment Awards. He additionally has a degree in Philosophy, Politics and Economics from Oxford University. The two articles have qualities and shortcomings, and it is smarter to dissect these segments instead of assaulting the writer (character blackening). The chain of contention in the two articles has been developed unbendingly, and permits the announcements made by the separate writers to arrive at their vital decisions. Wang presumes that expanding charge on the top salary bunches gets important as the legislature must concentrate on adjustment as opposed to extension. His principle thinking for this is ‘when the portion of absolute salary going to [the] top 10% arrived at half, the capital market smashed in the United States’. He likewise has a middle end that the ‘Government’s inappropriate intercessions in the capital market before the two scenes of emergency had quickened the extraordinary disparities and eventually escalated the crisis.’ Wang reasons that ‘It is the outrageous disparity that has brought about the extraordinary misery in 1929 and again caused the worldwide downturn today’. This is paradox of the single reason as the downturn in 1929 has three will be three general speculations on what caused the 1929 sorrow, Keynesian, Monetarist and Austrian. None of these speculations depend on imbalance. The Monetarist see censured the Federal Reserve for overlooking the significance of cash, who themselves concurred with this and apologized on the eighth of November 2002 by means of Chairman Ben Bernanke[2]. It might be that the downturn is a piece of the business cycle, and happens much of the time while a downturn is a continued, long haul conservative downturn. The NBER expressed that ‘The development [from November 2001 onwards] kept going 73 months’ which at that point fortifies Wang’s reason that ‘two major financial extensions prompted two scenes of outrageous imbalances in the United States. Both finished in extreme financial depression.’ [3]Elizabeth Allgoewer (2002) states this was the reason for the Great Depression, anyway the genuine reason is as yet being bantered by business analysts, with around twelve other heterodox conservative speculations, for example, non-obligation expansion or populace elements. His thinking here requirements further explanation or research before this can be completely taken as proof. Gapper states that ‘driven by the ascent of subordinates, the extricating of guideline and capital principles, and a hubristic conviction that they had by one way or another brought an end to their old propensity for losing billions of dollars in downturns’. He doesn't reinforce this with any proof on the ‘loosening of regulation’ and so on., and abandoned his announcement. He additionally cites tenable sources, for example, Ranu Dayal, senior accomplice at the world’s driving counselor on business structure, the Boston Consulting Group †‘There is a profound inquiry of authenticity that banks need to look up to’. Anyway one of his sources is credited just like a Professor yet in reality he is just an Associate Professor, a position which despite everything has extremely high validity, however of not exactly the one cited by Gapper. Likewise, Gapper doesn't give any clashing point of view, the main perspectives you read are the ones that concur with him. This debilitates his contention as he has not thought about elective viewpoints. In the wake of investigating the two articles, my view is as yet like Gapper and I previously imagined that it was reasonable for accuse venture financiers for the 2007 downturn. While I note that they managed a great deal of cash and it was not taken care of in a right way by anyone who approached it (counting the Central bank), I likewise can see where Wang‘s idea bases its organization. His point of view of social disparities is just US based yet I can comprehend his presumptions that extension was high and the outcome of this prompted social imbalances. This has happened somewhere else, for example, during the Chinese Mao period of 1949-1976, specifically during the Great Leap Forward (1958-61). Gapper’s point of view has convinced me that he is of more aptitude than Wang as he is so powerful in money media. His investigation was compact and useful. He cited numerous significant figures in his article including an official chief of the Bank of England; Chairman of the Financial Administrations Authority; and a Professor of Entrepreneurship at MIT Sloan school. His contentions are very solid anyway he goes a phase of a round contention where he ought to be finishing up his article. His proof strengthened my viewpoint anyway Wang’s remarks drove me to add more to monetary hypotheses, particularly of those encompassing the 1929 Great Depression. He figured out how to interest me into the historical backdrop of the budgetary world and I do accept that 1929 and 2007 are fundamentally the same as in the reason, however the reason is the financial business, not the lodging market. Wang has just remarked on the United States yet his perspectives may apply worldwide anyway his absence of proof debilitates his viewpoint as it is excessively tight. My last decision is that speculation brokers were the major, by all account not the only, reason for the worldwide downturn which began in 2007, and we need to share the fault for the current conservative state

What Everybody Is Saying About Work Essay Samples Work Ethic Is Wrong and Why

What Everybody Is Saying About Work Essay Samples Work Ethic Is Wrong and Why The Battle Over Work Essay Samples Work Ethic and How to Win It On the opposite side, obtaining a list of good persuasive essay topics is insufficient. Observe that the objective of a persuasive speech is like the purpose for writing an argumentative or persuasive essay. The simplest way to find out the sort of an essay is to realize the writer's point of view. The main portion of a quick essay is known as the body. First and foremost it's essential to be certain that you comprehend the essay question fully and your essay answers each part of the question adequately. It will be simpler that you compose a great persuasive essay if it's a subject in which you have knowledge. Qualities of a great persuasive essay topic The topic needs to be specific. Most academic essay topics usually ask you to select a side in an argument or maybe to defend a specific side against criticism. Usual attitudes appear in nearly every part of the work environments. To begin with, it proves that you care about your work and you have sufficient respect for your employer to appear punctually. The workers who possess very good work ethic should be provided high position and promotion on the job. If you wish to demonstrate a superior work ethic, you're want to give examples. Public high schools have their very own fair share of issues and in the event the student isn't careful, they could wind up in a huge mess. Students have to compose essays based on the teacher's instructions or their preferred style in writing. While trying to understand how to write a persuasive essay step by step, they forget about another critical activity. High school students need to compose essays on a number of topics which at first may appear to have nothing in common. Choosing Good Work Essay Samples Work Ethic When picking a high school essay format, step one is to recognize the kind of essay you want to write. There's no ideal solution on how best to compose an effective essay. For instance, the price of a persuasive essay will differ from a proposal essay. Sample persuasive essays can also offer inspiration on topics to write on in addition to serve as examples about how to compose your essay. Before writing any form of academic paper, it is very important to choose the subject, and the persuasive essay really isn't the exception. It's possible for you to discover narrative essay examples wherever you locate a very good story. Make certain to read your essay and make certain it is logical. In this manner, you are going to be in a position to know for sure what your essay is all about before devising your thesis. Weave in your perspective to turn your essay unique. Of all Of the forms of essay, writing a brief essay may appear to be the easiest. The Key to Successful Work Essay Samples Work Ethic Though, after not performing up to my ability for three decades, my GPA is not able to demonstrate the change that I've undergone since the beginning of the year. The other significant factor in work is character whereby one, is predicted to maintain honesty, self-discipline and prepared to do the work. Such last-minute searching never becomes futile, which causes unfinished essay assignments and ends in a poor grade. Selecting an excellent topic for your essay is among the most significant and frequently tricky parts for many students. You can readily find essay writing services which could write for you a t cheap prices. Personal essays can at times consist of personal information which you would not like to share. Essay writing is normally practiced is schools. Writing a persuasive essay can be complicated because you're not merely presenting the research materials you have gathered but you're trying to influence your readers. It has been around for quite a long time. Reviewing some narrative essay examples will be able to help you to organize your information and help you decide how to compose each paragraph to acquire the best outcomes. Most Noticeable Work Essay Samples Work Ethic You must find the most suitable resources for your essay along with patience when finding the most suitable inspiration to write. Should you need more assistance with editing and revising, there are two or three free tools readily available online. The whole use of the interview is for the manager to determine if you're the very best fit for the job. The major element which creates a persuasive essay in English stand out from the remainder of assignments is the use of reasoning.

Medicaid An Important And Costly Government Program

Jesse Smith Policy Brief Econ 471 11/24/2015 Dear Congressman Duncan, Medicaid is both an extremely important and costly government program. The program provides medical care for those who cannot afford it and also for the elderly and the disabled. Over 69 million people were provided medical assistance through Medicaid in the fiscal year of 2011 (Herz). Medical attention is very expensive but is also something that every human being needs. Some people are individually wealthy enough to afford medical insurance. Most people are provided medical insurance through their employer. So what are those people who are unemployed and not independently wealthy supposed to do? If you have no job you have no insurance through your employer†¦show more content†¦Essentially they give states funding for something such as community development and the money must be spent in that general policy area but the allocation of funds is up to the states. Block grants are the better system for funding Medicaid for a lot of reasons, but the two biggest are the massive flaws of the current system, and the increased efficiency that would result from block grant funding that would decrease the crowding out of spending on other government responsibilities. Education and health are supposed to be the two largest drivers of development. Medicaid is currently the largest expenditure for almost every single state, which in turn crowds out funding for things like education, transportation, and other government funded activities. Around 2009 government expenditure on Medicaid passed up expenditure on K-12 education. Unfortunately spending didn’t just become so extreme for Medicaid that it passed education at its highest level, we see the increased spending on Medicaid goes hand in had with decreased spending on education (Howard). Medicaid spending is rising faster than tax revenues. The money has to come from somewhere, and since increased taxes are not always an option because of political and other pressures s pending must be reduced in other areas. Federal government currently funds Medicaid on a matching system. There is no limit on how much aid the government will

Slavery The African American Slavery - 2189 Words

Amira Farid December 2, 2014 APUSH - Steiker Period 6 Slavery 1775 - 1830 â€Å"Those who will not reason, are bigots, those who cannot, are fools, and those who dare not, are slaves, † said George Gordon Byron. Though slavery has never had a universal definition, one might describe it as the dependent labour by one person performed to another who is not of his or her family. It was thought to have come about after a dramatic labour shortage in particular areas or countries. In America, slavery has always been a highly debated topic throughout the years. Often, people associate slavery with words such as â€Å"brutal, cruel, inhumane, and horrible†. Slaves were forced to forget about freedom and about the liberties of life that Americans now take for granted. During the years 1775 to 1830, African American slavery saw simultaneously the freedom of many colored men and the enlargement of the institution of slavery. The free and enslaved African Americans had different methods in approaching the challenges in front of them. The demand for a lab or force in the production of cotton encouraged the expansion of slavery; however, due to increasing national identity, the republican value of equality and freedom denounced the systems of slavery, allowing for a more widespread bondage; the free slaves in the North focused on tangible reasons for freedom, while the enslaved African Americans in the South focused gaining freedom through practical means. The ending of theShow MoreRelatedThe Slavery Of African Americans942 Words   |  4 Pagespeople I met asked me that we Africans sold other Africans into slavery and why? I will tell them well I was not born when it happened, I only learn about slavery in school not even my parents told me so I cannot provide you with genuine reason behind slavery but I do understand this that it may have some economic benefits attached to it and that is a fact, the world back then was like survival of the fittest, slavery was rampant all over the world and not only black Africans were enslaved, ma ny ethnicitiesRead MoreThe Slavery Of African Americans1208 Words   |  5 PagesBack when there was Slavery it was unfair to some people, at least to the African Americans. By unfair I mean the whites, like most of us would torture the Africans. Some of the things the owners did was made the slaves work in fields without pay and they had no control over their own self, their owner did. But, if they were not doing, that the owners would do something bad like whip them with a whip with metal on the end. Also, it even was effected in sports because back then it was just whitesRead MoreThe Slavery Of African Americans1207 Words   |  5 Pagestime where slavery was legal in America was a dark time that all wish was expunged from the nation’s history. Ever since the end of WWII came around and Japanese and victims of the Holocaust started to receive reparations for the ordeals then endeavored. This launched a proposal that the descendants of the enslaved people in the United States would be given some type of compensation. The form of compensation varies from individual monetary payments to land-based payment. Although the American enslavementRead MoreThe Slavery Of African Americans975 Words   |  4 PagesDuring the early developments of America, multiple states instituted the practice of owning African-Americans and using them as slaves. Surprisingly, this form of slavery was not only present in the Southern states, but also in the Northern too. Plantation owners from all over found their use in owning slaves, and were even shown taking advantage of the practice. By having ownership of slaves, it often contributed in farming production on plantations and also became useful when it came to votingRead MoreThe Slavery Of African Americans2011 Words   |  9 Pagespeople to turn to another source which could supply them with slaves. In result, African American slaves were brought to the U.S to facilitate life and work together with the European workforce. These African Americans came from a multitude of places including Africa and the Caribbean. From this day forth the lives of all African Americans changed, having an everlasting effect on their lives. After this, African Americans were viewed as slaves and it was the norm back then, which was a harsh, cruelRead MoreSlavery And The African Americans1071 Words   |  5 Pagesdiscussing slavery with other individuals. Throughout the years I have been a victim of my own ignorance for believing that Slave ry undoubtedly ended in 1865. I can honestly admit that I was wrong. After having watched the documentary â€Å"Slavery by Another Name† I gained new insight into the history of slavery and the struggles that African Americans suffered during that time. I learned that slavery did not end after the 13th Amendment was passed. After the Amendment was passed African Americans were victimsRead MoreThe Slavery Of African Americans1695 Words   |  7 Pagesthe enslavement of African Americans, to the mistreatment of Native Americans on the Trail of Tears, and the subtle and sometimes overt discrimination oppressing American women today, there has been a long and continuing history of discrimination and unfair action against our fellow citizens. It would be deceitful for us to think that our nation has lived up to the ideals of the words â€Å"all men are created equal† since the day the Constitution was written by the Founders. Slavery comes in many formsRead MoreThe Slavery Of African Americans2857 Words   |  12 Pages A black African-American that was one of the many few who was born free in Wilmington, North Carolina went by the name of David Walker. Walker’s father whom died before his birth was a slave but his mother was a free woman. In the state’s laws Walker inherited his mother’s liberated status although, being free did not keep him from witnessing slavery. Walker traveled throughout his time in his younger days in the South, noticing the injustices of the slave system that the whites had going on. EvenRead MoreThe Slavery Of African Americans1844 Words   |  8 PagesMost African Americans were forcibly migrated from their countries to the United States to be used for the labor in fields and even do home chores for their owners. Many African American men, women and even children were either stolen from their families or sold by their own people to traders who would bring them back to the United States and sold them to white plantation owners. An African American who was bought by white owner was called a slave. The word slaves means â€Å"a person who is a legal propertyRead MoreThe Slavery Of African Americans860 Words   |  4 Pagesand the neighborhoods are infested with drugs and weaponry; then you’re at war. African people have been at war with society, and in spite of the fact that their weapons has slightly been adjusted over the years, it still remains the same endless war we’ve been facing since the settling of African people in the Americas. African people could never fully integrate with the shared heritage and experience within the African identity. Wars have been going on for times on end, from Emmitt Till to the Rosewood

Audit and Assurance

Questions: Your firm is the auditor of GreenBrown Ltd, a manufacturer. You have obtained a summary of the property, plant and equipment for the year ended 30 June 2015, which identifies cost and accumulated depreciation brought forward, additions and disposals in the year and depreciation charges. A review of the management letter from the previous years audit shows that there were some problems in relation to making a distinction between capital and revenue expenditure; some items were capitalised when they should have been expensed and other capital items were included in repairs and maintenance in the income statement. Another risk identified from prior years relates to depreciation calculations; there is a range of depreciation rates within categories and there has been concern that the rates applied to some assets have been too low. The depreciation policy disclosed in the financial report shows: buildings: 24% straight line plant and machinery: 510% straight line fixtures fittings and equipment: 520% straight line.Describe audit procedures to ensure: (a) the accuracy of the summary of property plant and equipment. (b) all items of a capital expenditure are included in additions for the year and that no revenue expenditure has been capitalized. (c) the depreciation rates are calculated appropriately. Answers: Audit procedures are effective to obtain the sufficient audit evidence through the observation, recalculation, analytical procedures etc or the combination of some of these. For the auditing of the different areas and processes of GreenBrown Ltd, the below audit procedures can be performed: (a) To ensure the accuracy of the summary of property, plant and equipment In order to ensure the accuracy of the summary of property, plant and equipment (PPE), firstly, the risk of material misstatement will be designed. The risk can be related to the undue pressure of showing higher earnings, inadequate accounting manual etc. After this, a test of control will be facilitated, which will enable to determine the effectiveness of controls on the recording and accounting of PPE. On the basis of this, the risk of material misstatement can also be revised, if the results of the test of control vary from the expectations (Gramling, et al, 2012). After the consideration of the risk of material misstatement and control test, a substantive procedure for PPE will be conducted. In order to perform the substantive procedure, the following steps will be taken: Gather the summary of the changes in PPE owned and analyse it by reconciling with the ledgers Ensure the addition in PPE during the year In order to ensure PPE accuracy in the firm, a physical inspection of the plant and equipment acquired during the year will be made (Johnstone, et al, 2015) The analysis of the repair and maintenance expense account to determine, whether all the expenses are written properly and if any capital item is written on the account then it should be recalculated to make its entry in balance sheet Also, investigate PPE that is not of use in the organisation in current that will enable to ensure that PPE summary includes those assets also Test the provision for the depreciation made by GreenBrown Ltd to ensure that accurate or depreciated value is shown in the summary of PPE (Vallabhaneni, 2015). Further, the potential impairments of PPE will also be identified, so that actual value and the related expenses can be identified. It will also enable to determine whether the impairments are shown correctly or not The retirement or disposal of PPE during the year will be investigated, which will ensure that the salvage value is recorded in the right account and total assets include only the PPE, which is existing in the business only The legal ownership of PPE will also be examined by getting the evidence from the ledgers and vouchers If the firm has lease agreements then further they will be analysed to determine the assets, which are leased to and from others in the firm (Gramling, et al, 2012) After analysing PPE accounts, depreciation, addition, separation, disposal, depreciation etc, an analytical procedure will be performed in which a comparison of summary of PPE will be conducted with the prior information, budgets etc to get an understating of the business and risk areas In this, the presentation of the financial statements and disclosure for PPE and related revenues and expenses will also be made to ensure the accuracy of summary of PPE The above auditing procedure will enable to identify the lacking in the areas and to improve them for eliminating the material misstatement. It will ensure the accuracy of the summary of properly, plant and equipment (Johnstone, et al, 2015). (b) To ensure all items of a capital expenditure are included in additions for the year and that no revenue expenditure has been capitalized In order to ensure that capital and revenue expenditures are properly written without having any issue, the analytical procedure will be used. In this, first, the repair and maintenance expenses account will be analyzed. In this, the items that are required to be capitalized will be identified and then the company policy in order to ensure consistency in the accounting of revenue and capital expenditure will be analyzed (Whittington, 2015). Along with this, the monthly amount in the account will also be analyzed that will be effective to identify the variations. This analysis will be month to month and between the corresponding months of two years. It will enable to identify any insignificant variance in the expenses recorded in the repair and maintenance account in the income statement and to ensure that no capital expenses are included in the repair and maintenance account in the income statement (King, 2011). The sampling procedure will also be effective to ensure that all items of the capital expenditure are included in additions for the year as through this, the auditor will collect some sample capital expenses and identify their entry to determine, whether it is right or not. On the basis of the results of these, the extent of risk in recording of the capital and revenue expenditures will be identified along with the consideration of organizational policies for recording such expenses (Gomez, 2012). Along with this, the disclosure of the revenue expenditure will also be verified by ensuring that revenue expenses related to the current year are in the income statement and related to future period are shown as assets in the balance sheet. It will also be ensured that revenue expenditures that incurred but not paid are shown as a liability in the balance sheet (Kan, 2013). This verification of disclosures will be effective to ensure that no revenue expenditures are capitalized. (c) To ensure that the depreciation rates are calculated appropriately Another risk in the auditing of GreenBrown Ltd is related to the depreciation calculation due to the use of lower rates for some of the assets. In order to ensure that the depreciation rates are calculated appropriately, the below auditing procedure will be used by the auditor: First of all, the approach of management to determine the estimate and transactions bearing on the estimates will be reviewed and on the basis of this, an individual estimate will be developed to compare the depreciation estimation by the management. The review of the depreciation policies will be conducted to determine whether the policies are effective to allocate the cost of PPE systematically over its life. In this, extra working shifts, accelerated production, obsolescence of machines due to technology advancement will also be considered (Whittington, 2015). A summary of the accumulated depreciation will be obtained for classifying the assets in different depreciation rate categories. It will be obtained through general ledger, beginning balances, depreciation provisions and ending balances. After this, the provision for depreciation will be tested by comparing the depreciation rates for different assets with the prior year rates to identify the variances. Along with this, depreciation provision calculation will be tested with some sample units to ensure that no excessive depreciation is determined by the fully depreciated assets (Gramling, et al, 2012). The accumulated depreciation account will also be analyzed to ensure that the depreciation is recorded accurately for the year. In this, it will also be ensured that the accumulated depreciation of retired assets has been deducted from the account (Bragg, 2012). The above audit procedure will be effective to determine the consistency in the calculation of depreciation on the assets and to ensure that depreciation rates used are calculated appropriately. The above audit procedure is quite effective to match the depreciation rates and the service life of the assets and to ensure that each asset is depreciated accurately. References Albrecht, W.S., Albrecht, C.O., Albrecht, C.C. and Zimbelman, M.F. (2011) Fraud Examination, 4th edn. USA: Cengage Learning. Bragg, S.M. (2012) Financial Analysis: A Controller's Guide, 2nd edn. USA: John Wiley Sons. Flood, J.M. (2016) Wiley Practitioner's Guide to GAAS 2016: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations. USA: John Wiley Sons. Gomez, C. (2012) Auditing and Assurance: Theory and Practice. USA: PHI Learning Pvt. Ltd. Gramling, A.A., Johnstone, K.M. and Rittenberg, L.E. (2012) Auditing. USA: Cengage Learning. Johnstone, K.M., Gramling, A. and Rittenberg, L.E. (2015) Auditing: A Risk Based-Approach to Conducting a Quality Audit (with ACL CD), 10th edn. USA: Cengage Learning.