IFRS Compliance and Audit Quality

Question: Discuss about the IFRS Compliance and Audit Quality. Answer: Introduction: The analytical method pertaining to the financial information of DIPL could enable in preparing the audit plan. Such plan could be adjudged as a specific guideline, which is required to be followed during the undertaking of audit. Specifically, this enables the assessor to maintain the overall cost of audit at an effective level, which helps in minimising understanding with the clients (Zureigat 2015). The analytical approach to the financial announcements of DIPL indicates the procedure of information dissemination from the same. Such evaluation method could be conducted by using a group of mechanisms. However, with the help of analytical method of evaluating financial announcements, various financial analysts as well as accountants could decipher information for enabling in arriving at crucial business decisions (Barr-Pulliam et al. 2017). The common sizing analytical method enables in assessing the financial announcements to a common point of reference. As a result, the financial statements could be contrasted in relation to various timeframe or in relation to various entities. The assessors could consider the various item lines depicted in the financial report along with their method of reporting. For instance, the method of registering items like assets, liabilities and owners equity in the financial reporting of the organisation along with investigating digression from usual scenario (Bayer and Cowell 2016). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the reason of the identified variance. Along with this, ratio analysis could be adjudged as an effective analytical method, which could be used for contrasting financi al declarations coupled with the assessment of audit plan (Bepari and Mollik 2015). Explanation: The outcomes of the planning decisions related to audit planning is influenced primarily through the outcomes of analytical method to disseminate information from the financial reports. The following ratios have been taken into consideration: Particulars 2013 2014 2015 Solvency ratio 0.62 0.44 0.21 Profit margin 0.068 0.60 0.06 Current ratio 1.42 1.46 1.50 The above table signifies that the current ratio of DIPL has increased over the years. On the other hand, the profit margin has been observed as fluctuating over the years. With the help of this ratio, the net profit of an organisation could be compared with the overall revenues generated (Bryce, Ali and Mather 2015). However, this could carry immense value to the assessor in obtaining an overview of whether the expenditures are greater or lower and whether the management of the organisation has the need to reduce budget and overall expenses of the same. Any favourable or unfavourable change in the ratio could be utilised as a referential factor to assess the soundness of financial condition of DIPL. For example, the solvency ratio computed in the above table helps in depicting the favourable as well as unfavourable trends in the overall financial position of the firm. In a similar fashion, the contrast of ratios over the years would provide an insight of clearing both short-term and long-term obligations of the business. Hence, the auditors could gain an insight of the relative position of DIPL over the years along with evaluating the factors leading to undesirable position of the organisation (Cason, Friesen and Gangadharan 2016). Various significant factors are inherent in auditing constituting of incidence of material misstatements in the financial declarations of a particular entity. However, it is inherent that there are various kinds of both systematic and unsystematic risks depicting the way towards financial misstatements in the financial announcements of the organisations. In addition, the identified risks might be because of financial and non-financial factors, which could subsequently avert a particular entity in reflecting a fair view of the financial announcements. According to Devos and Zackrisson (2015), the detected risks might be associated with various risks of omission coupled with risks of various unthinkable errors for a particular bookkeeper. Thus, it could be adjudged as the inherent risk arising from the business operations of DIPL. Besides, the employees of DIPL are inexperienced and lack in proficiency, which have escalated the overall inherent risk of the organisation. In addition, such lack of experience might result in committing mistakes; thus, increasing the inherent risk. This is because the employees form a significant part of the organisation and it is not possible for the firm to ensure its business success and growth in future without effective employee contributions. The other important factors contributing towards inherent risk could be classified into various sections like environmental and external facets, material misstatements in past periods and false exercises (Gani, Wijeweera and Eddie 2017). The environmental facets directing the way towards inherent risk constitutes of rapid alterations where issues would arise associated with inventory valuation, intense competition in the market and lack of capital. Moreover, there is possibility of material misstatements, which would direct DIPL towards inherent risk in the upcoming years. The analysis of the present case of DIPL depicts the fact that the issues and complexities related to CEO succession comprise of inherent risk as well. In essence, the CEO succession could be adjudged as different, as the candidates are individuals (Graham 2015). Hence, the commencement of the process without compliance with the strategy, late initiation of the process, ineffective association of CEO and attrition of the staffs might result in inherent risk. The assessment of the provided case implies that the implementation process of the IT system has lead to certain issues. DIPL has employee shortage for managing the execution process and installation along with conducting the reconciliation and testing primarily before new arrangement at the end of the period. In addition, the initial assessment disclosed that several transactions carried out were not recorded in an appropriate manner. Hence, this results in material misstatement due to inherent factors, which is an error of omission in a particular financial announcement (Gray et al. 2016). The staff members of DIPL are needed to follow an appropriate sequence for registering accounts receivable and ledgers associated with accounts receivable. Along with this, the bank reconciliation is needed to be recorded appropriately as well (Milonas et al. 2016). Furthermore, the registration of revenue obtained from e-book and considering the reprint of textbooks in future could result in various inherent risks because of complexity associated with the process. Thus, the valuation of inventory pertaining to raw materials at average cost is not appropriate, as the average cost is well below the existing cost of paper. The detected inherent risks could be adjudged as the susceptibility of a specific assertion in relation to the material misstatements and they are depicted briefly as follows: Increasing burden on employees and management: Due to the rising burden of work on the staffs of DIPL, it has resulted in inaccurate bookkeeping. As a result, various attributes have happened that include the propensity in encountering cash flows, poor liquidity and operating results (Mumford et al. 2014). Reliability and intricacy are inherent due to risk associated with errors and misrepresentation in a simultaneous fashion. As per the case study, the management of DIPL has lack of integrity and it is expected to be ready for any loss of reputation in the business community. Often, it occurs that there is existence of incentives for the management. As a result, it leads to misstatement in the financial announcements (Nalewaik and Mills 2016). DIPL contributes to growth to major economic and competitive circumstances. In addition, these facets might have influence on the inherent risk of the business entity for the assessment of audit planning structure in an appropriate fashion. In the words of Saad (2014), the fraud risk could result in severe losses of assets due to fraudulent activities. The lack of motivation of the workforce due to additional work pressure of the staffs could induce them to engage in various kinds of fraudulent activities. Along with this, the expectations from the various groups of investors in reporting particular financial results or specifically on the part of the management in achieving particular targets of performance could result in increased fraud risk. Furthermore, strong pressure is exerted on the management of DIPL to announce particular financial results in a bid for averting generating the guarantees. The major types of risks that are identified in the context of the business operations of DIPL are briefly classified as follows: Types of risk Identification Engagement of workforce in fraudulent activities The primary fraud risk that might take place due to the business operations of DIPL is the engagement of the workforce in fraudulent activities because of greater level of employee dissatisfaction. The provided case study pertaining to the operations of DOPL states that the board has exerted heavy pressure on the organisation in acquiring a novel system of accounting. Such additional pressure on the staffs in conducting the installation process of the new information technology system for accounting might result in fraud. This signifies that the staffs might involve in fraudulent behaviours and activities for managing the process of reconciliation in an ineffective fashion and accordingly, material misstatements. The provided case depicts that the ineffective management of the execution process related to implementation of information technology for the system of accounting results in incorrect apportionment of various transactions at the end of the period. As a result, this might lead to severe loss because of material misstatement and fraudulent risk (DeFond and Zhang 2014). Method pertaining to financial reporting Another fraud risk that might confront the business operations of DIPL takes into account the risk related to financial reporting fraud. During certain situations, it has been observed that there is additional expectation from the external financiers or from the management. Such expectation is to achieve the particular targets of performance or other goals in order to qualify to obtain debt. As a result, there is enhanced risk of incorrect financial declarations. According to the balance sheet statement of DIPL provided in the case study, the net revenue of the organisation has increased from the year 2103 to the year 2015. Along with this, both the gross income and net income of the organisation have increased in tandem as well. Furthermore, the current assets and overall assets of the organisation DIPL have escalated as well. However, the provided case signifies that during the year 2015, DIPL has made a loan acquisition of $7.5 million, the major part of which has been obtained from BDO Finance. Apart from this, the provided case depicts that the loan obtained has a particular agreement of loan requiring DIPL in maintaining a current ratio of nearly 1.5 along with debt-equity of below 1. This depicts that such need might compel the organisation in maintaining the financial ratio for acquiring the credit terms. Hence, this might result in fraudulent activities, which could to lead inaccurate depiction of the financial position. As a result, the failure of the organisation in maintaining the standard yardsticks could make the organisation ineligible in acquiring funds from BDO Finance. Based on the provided case study, it could be remarked that the method of valuation associated with valuation of inventory of various raw materials at specifically average cost has not been appropriate. This is because of the fact that the average cost has been considerably lower in contrast to the existing paper cost. The risk of detecting fraudulent actions associated with implementing the new system pertaining to information technology could be conducted by monitoring various activities at various phases. The risk associated with financial reporting could be identified by conducting dissection of the financial statements on the part of the assessors along with reviewing the mechanisms of control over time (Stephenson et al. 2015). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the rea son of the identified variance. References: Barr-Pulliam, D., Nkansa, P., Walker, K., appreciate helpful comments from Helen, W., Brown-Liburd, A.G. and Stefaniak, C., 2017. From Compliance to Strategy: Using the Three Lines of Defense Model to Evaluate and Motivate Internal Audit Contributions to Accounting Research. Bayer, R. and Cowell, F., 2016. Tax compliance by firms and audit policy.Research in Economics,70(1), pp.38-52. Bepari, M.K. and Mollik, A.T., 2015. Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing.Journal of Applied Accounting Research,16(2), pp.196-220. Bryce, M., Ali, M.J. and Mather, P.R., 2015. Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectivenessEvidence from Australia.Pacific-Basin Finance Journal,35, pp.163-181. Cason, T.N., Friesen, L. and Gangadharan, L., 2016. Regulatory performance of audit tournaments and compliance observability.European Economic Review,85, pp.288-306. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Devos, K. and Zackrisson, M., 2015. Tax compliance and the public disclosure of tax information: An Australia/Norway comparison.eJournal of Tax Research,13(1), p.108. Gani, I., Wijeweera, A. and Eddie, I., 2017. Audit Committee Compliance and Company Performance Nexus: Evidence from ASX Listed Companies.Business and Economic Research,7(2), pp.135-145. Graham, L., 2015.Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Gray, S.E., Sekendiz, B., Norton, K., Dietrich, J., Keyzer, P., Coyle, I.R. and Finch, C., 2016. The development and application of an observational audit tool for use in Australian fitness facilities.Journal of Fitness Research,5(1), p.29. Milonas, A., Hutchinson, A., Charlesworth, D., Doric, A., Green, J. and Considine, J., 2016. Post resuscitation management of cardiac arrest patients in the critical care environment: A retrospective audit of compliance with evidence based guidelines.Australian Critical Care. Mumford, V., Greenfield, D., Hogden, A., Debono, D., Gospodarevskaya, E., Forde, K., Westbrook, J. and Braithwaite, J., 2014. Disentangling quality and safety indicator data: a longitudinal, comparative study of hand hygiene compliance and accreditation outcomes in 96 Australian hospitals.BMJ open,4(9), p.e005284. Nalewaik, A. and Mills, A., 2016.Project Performance Review: Capturing the Value of Audit, Oversight, and Compliance for Project Success. CRC Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Stephenson, M., Mcarthur, A., Giles, K., Lockwood, C., Aromataris, E. and Pearson, A., 2015. Prevention of falls in acute hospital settings: a multi-site audit and best practice implementation project.International Journal for Quality in Health Care,28(1), pp.92-98. Zureigat, Q.M., 2015. IFRS compliance and audit quality: evidence from KSA.International Journal of Accounting, Auditing and Performance Evaluation,11(2), pp.188-201.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.

Psychology (607 words) Essay Example For Students

Psychology (607 words) Essay Psychology The impact of bullying and cyberbullying on cognitive and mental health of the victim and perpetrator. Bullying is the use of force, threat, intimidate or aggressively dominate others. The behavior of a bully is often repetitive and habitual. There are different types of bullying verbal physical and with the new technology a different form of bullying immersed called cyber bullying. Cyberbullying is becoming very popular amongst the adolescents due to all the new technology. Bullies often like to target ones social class, race, ethnicity , sexuality, physical appearance and gender. Bullying has a very strong impact on both the victim and the bully. Bullying can be defined in many different ways. The united kingdom and other european countries have no legal definition of bullying while the united state has very severe laws on bullying. Bullying is divided into 4 basic types of abuse; emotional, verbal, physical and cyber. It typically involves subtle methods such as intimidation. Bullying ranges from one on one, individual bullying through to group bullying, in which the bully ma have one or more bullies assisting.bullying in school and the workplace can be referred to as peer abuse. Robert W. Fuller has analyzed bullying in the context of rankism. Studies show that envy and resentment may be motives for bullying. Some also bully as a tool to conceal shame or anxiety or boost self esteem. Psychologist Roy Baumeister said people who are prone to abusive tend to have inflated but fragile egos. Because they think to highly of themselves, are frequently offended by criticism and lack of defence of other people and react to this disrespect with violence and insult. Research also shows a lot of risk factor like depression and personality disorders, addiction to aggressive behaviors, and engaging in obsessive action. A study shows a combination of antisocial traits and depression was found to be the best predictor of youth violence. Research also found that bullying may be a result of genetic predisposition, brain abnormalities. During early adolescence parents teach e motional regulation and control aggressive behaviors, some children fail to develop these skills. Children may fail to develop these skills because of insecure attachment with their families, ineffective discipline, and some environmental factors such as a stressful home and hostile siblings. Research also shows that adults who bully will have authoritarian personalities, and have strong urges to be in control and dominate. Victims of bullying may suffer from future health risks. Dr Cook said that a typical victim is unlikely to be aggressive, lack socials skills, think negative thought, experience difficulties in solving social problem, come from a negative family and be noticeably rejected and isolated by peers. Victims of bullying can suffer from long term emotional and behavioral problems. Victims often develop depression, loneliness, anxiety low self esteem and increased susceptibility to illness and may develop suicidal behavior. While some people find it very easy to ignore bullies others may find it difficult to and reach their breaking point. Depression is one of the main reasons why kids who are bullied commit suicide. According to Suicide Awareness Voices for Education, 16%of students ages 15-24 years old consider suicide , 13% percent create a plan and 8% have made an attempt. New perspectives on bullying by kenrigbyGarbarino,j ; de lara, E.. The free press:New YorkJoanne Scaglione, Arrica Rose Scaglione By terrence Webster-Doyal. Book and teaching curriculum, by Paul Graham. This essay is an example of how even medium diffrences in hierarchal, Zero-sum, or negative environments, can lead to ostracsm or persecution.

The Golden Mean By Aristotle Essay Example For Students

The Golden Mean By Aristotle Essay AristotleOne of the greatest thinkers of all time was Aristotle-322 BC, theAncient Greek philosopher. He has practically influenced every area of presentday thinking. His main focal points were the natural and social sciences. InStagira, a town on the northwest coast of the Aegean Sea, in the year of 384 BCAristotle was introduced to the world. He grew up a wealthy boy. His fatherwas friends with the noble king of Macedonia, and as a young man he spent themajority of his time at the Macedonian court. At the age of seventeen, he wassent away to study in Athens. It was there that he transformed to a disciple ofPlato. Over time, Aristotle became the mind of the school. Later in his life,he followed his mentor and became a teacher in a school on the coast of Asiaminor. Aristotle was the professor of young prince Alexander, who went on tobecome the ruler Alexander the Great. We will write a custom essay on The Golden Mean By Aristotle specifically for you for only $16.38 $13.9/page Order now Aristotle was the first known person to make major advances in thefields of logic, physical works( such as physics, meteorologists, ect.) ,psychological works,and natural history( modern day biology). His mostfamous studies are in the field of philosophical works. His studies play animportant role in the early history of chemistry. Aristotle was the firstperson to propose the idea of atoms matter and other grand ideas. Aristotle made the first major advances in the field of philosophy ofnature. He saw the universe as lying between two scales: form without matterand is at one end and matter without form is at the other end. One the mostimportant aspects of Aristotles philosophy was the development of potentialityto actuality. That can be explained as something possibility in terms of itsaccuracy. The actual state compare to the potential state is demonstrated interms of the causes which act on things. The four causes include material cause,efficient cause, formal cause, and final cause. First the material cause isalso defined as the elements out of which matter is created. The way in whichmatter is created is known as efficient cause. Formal cause is called theexpression of what the material actually is . The last cause, appropriatelynamed final cause, is for the end of the substance. An example, actual compared to potential, can be as simple as bronzestatue.The material cause is plainly the bronze. Its efficient cause is thesculptor . The formal cause is the idea of the statue, as the sculptorenvisions it . The final cause is the perfection of the statue . These fourstages of creation through termination exist throughout nature. Aristotlesvision of early chemistry created a strong foundation for the chemists of today . Works CitedAristotle (Internet Encylopedia of Philosophy). (Online) Availablehttp://utm.edu/research/iep/a/aristotl/htmAristotles Page. (Online) Available http://eng.ox.ac.uk/jdr/aristo/htmlComptons Interactive Encyclopedia. 1995 Comptons NewMedia, Inc.

Writing a Conclusion to Essay

Writing a Conclusion to EssayIf you are planning to write a research paper and want to get a sample conclusion to the essay, then I would recommend you to look for these samples at the websites. The purpose of this article is to present some websites where you can find sample conclusions to essays. Although the main purpose of this article is to assist you, however, I will also share some useful tips to give your paper its extra something.When you are about to write a research paper, the conclusion to the essay can make or break the chances of your research. You need to make sure that it is written very well and not as a filler. As such, here are some useful tips to assist you in writing good conclusions to essays.To begin with, begin with some personal experiences and insights. Tell about your experiences with the person who performed the research. For example, if it was done by yourself, the research should be about how you feel about your personal experiences. By doing this, you g et an opportunity to address your own doubts and uncertainties. In other words, it gives the reader some extra information and strengthens your thesis.If it was done by someone else, the conclusion to the essay should have some personal experiences and insights that deal with your relationship with the person who did the research. Again, there should be some space provided for the readers to answer questions. You can even use the format of a question and answer session. These topics will make the thesis more credible will be the motive for writing good endings.Another tip that can help you is to use examples. Examples are great because they are very powerful and persuasive. Let me share some examples. When writing a conclusion to an essay about being born, the idea is that if you are not born, it means that you do not believe in yourself.On the other hand, when writing a conclusion to an essay about a person's life, the idea is that if your life was cut short, then it means that you are a bad person. Now these examples are not exact but they will give you some basic ideas. What I mean is that there are some sample ending. If you plan to write more conclusion to essays, then I would suggest you to check out some websites where you can find this sample ending. Some sample ending to essays are commonly used by most research papers nowadays.Conclusion to essays are very important because they are the summary of your findings. They should be written in such a way that it is believable. It is very important to write the conclusion to the essay correctly.Conclusion to essays should be presented correctly. The objective of this essay is to get the reader to understand the entire thesis of the research paper. It should include convincing arguments and thoughts that are written in a straightforward way. Using examples, examples is the right way to write a conclusion to the essay.

Reflections on Bach essays

Reflections on Bach essays Bach's Cello Suites survive in only two handwritten copies, one by a student, the other in the notebooks of Bach's wife, Anna Magdalena; however, both people were extremely careless when copying Bach's bowings, and this is part of the reason why so many contradictory bowings exist today. For example, in the Gigue of the Third Suite some editions use a detached bowing for each note, while other cellists prefer a more connected and flowing bow.. The latter lacks the liveliness the first bowing gives the piece, but the sound is more resonant and is more appealing to the audience in a large hall. The polyphonic nature of the pieces is another point worth considering when deciding the bowings, since a wrong bowing might incorrectly interpret a two-part counterpoint passage as a melodic phrase. This is evident in the Prelude of the Third Suite, where alternation of high and low notes appears throughout. Of all the editions I have played, none successfully compromises between the multi-voi ce texture and technical difficulties. One edition preserved the polyphonic nature by using one bow for each voice, but brought inextricable difficulties. Since the lower voice, which provided the harmony for the upper voice, mainly consisted of passages twice as long as the upper voice, the bow needed to go slower on the lower passages and faster on the upper ones, while at the same time the sound quality had to be maintained on both voices. The simplest solution to technical problems is to use a separate bow on each note, which is what one of the other editions I used did, but in doing so the polyphonic contrast has to be sacrificed. Another fault of the latter edition is that when changing the bow, a slight unwanted noise is produced if the performer eases his caution even slightly; on an inferior instrument like the one I use, unwanted noises are amplified along with the proper sounds, resulting in a not entirely pleasant experience both on the listener...