Space s Perception Of Space - 1557 Words

Of defining space, the largest question Kant had to wrestle with was whether space was a property of objects or a condition set in mental faculty. In order to determine this, space needed to be established as it stands as knowledge. Kant defines space as a priori intuition of transcendental ideality. Kant demonstrates that our sense of space cannot come from experience. When one perceives an object they relate the sensations that coordinate to that object a place. For example, one gets the sensation of the color of an apple and coordinates that color to the apple and the space that the apple occupies, in order for the apple to be red. The color red corresponds to the apple while the color of the table it is resting on coordinates to the table, keeping to two distinct positions in space. In order for an individual to relate an object as outside of them, they must assign them to a place. If this is the case, then space is a necessary base to one’s perception of an object. So one cannot gain the intuition of space empirically as space is necessary to one’s experience of the external world in order to have sensibility, or the faculty to passively know objects through sensation. Space is a condition to the perception of objects rather than a property of the objects thems elves so there cannot be a perception of the objects without space. â€Å"It is impossible to have a representation of there being no space, though one can very well think of space without objects to fill it.† (B39Show MoreRelatedInterior designers Vision1015 Words   |  5 Pagesbe applied to anything? S. Hayward - February 2012 ï ¿ ¼ A clear and perceptive vision is not in my belief confined to interior design, it can be found in many fields. An experienced and well trained practitioner will need a clear and perceptive vision to manage many situations that require a creative application of ideas through a specific framework. Of course not all professions require this perceptive vision and not all people have the insight necessary. Perception requires a constant interactionRead MoreTechnology Is Becoming More And More Advanced1460 Words   |  6 Pagesqualities evoked by the spaces. Architecture has the ability to stimulate and awake all the senses within one, but not just vision. One has to be there at the site so as to completely perceive and understand a space, only the architecture itself can let the eyes of the users observe and appreciate freely among all the intensive details, thus perceiving the atmosphere within. 2. Atmosphere To some extent, atmosphere is your first impression of a building or a space, it is how you instantlyRead MoreThe Theory Of Nursing Theory1463 Words   |  6 Pagesimportance of interaction, perception, communication, transaction, self, role, stress, growth and development, time, and personal space. It stresses that both the nurse and patient bring valuable knowledge and information to the relationship and that they work together to achieve goals (Nursing Theory, 2015). King s work is considered a conceptual model because it comprises both a conceptual framework and a theory (Nursing Theory, 2015). The dominant emphasis of King s framework is man is aRead MoreAnalysis Of Nella Larsen And Young Goodman Brown904 Words   |  4 Pageswas the meaning of space in the stories we’ve read. What is it and how do we explain it? This is useful because when it comes to understanding the meaning of space there isn’t just only one way of doing so. Were able to discover this through the different author s stories, and poems we’ve read. The stories that I will look into for this paper are â€Å"Passing† by Nella Larsen and â€Å"Young Goodman Brown† by Nathaniel Hawthorne. In both the stories the character s use these open spaces to hide in and concealRead MoreWomen s Empowerment Organization For Women1492 Words   |  6 Pagespowerful society. I Am That Girl serves as a â€Å"safe space† for women through over 170 chapters worldwide reaching over 5 million people. The organization addresses the emotional, mental and physical well being of women both individually and as a gender, and by doing so raises the questions: does addressing gender inequality in this group and groups like it change the perceptions women have towards it? Are women becoming empowered in â€Å"safe spaces?† If so, what are they becoming empowered to do? RecentRead MoreBiography Of Dr. Imogene M. King Essay1185 Words   |  5 Pagespractice, education or research demonstrate the interdependence of those fields and their significance in improving nursing and health care in 1996. Founded King International Nursing Group in 1998. Was inducted in the American Nurses Association s Hall of Fame and the Florida Nurses Association Hall of Fame. In 2005,she was given a title a â€Å"Living Legend† by the American Academy of Nursing. Imogene King was challenged by her Philosophy Professor with a question, â€Å"Have you or any other nursesRead MoreHuman Behaviour the Interior Environment1316 Words   |  6 Pagesaffecting our daily way of living. Interior design is derived on our cultural heritage. It can directly or indirectly shape our behavior and it influences our reactions. For example a room painted in red feels warm than another painted in blue. However it s the same environment but the color which is an important design element has altered our behavior and way of thinking. The same color itself can trigger different emotions depending on its reference to either symbolic or psychological functions consideringRead MorePerceptual Mapping1532 Words   |  7 Pagesrepositioning of a product or service for any marketing manager. Since perceptual mapping, according to Dr. Zafar Iqbal PhD professor of marketing at DePaul University, is a special representation in which customer perceptions for competitors’ brands are represented in a Euclidean space. Consequently, the use of perceptual mapping as a marketing tool allows marketing managers to identify and visualize a map of the marketplace in which the brands are positioned against one another vying for theRead MoreEssay about If I See A Ghost Are My Senses1652 Words   |  7 PagesThe Lexicon Webster Dictionary is provided: GHOST The soul or spirit of a dead person. A disembodied spirit. HALLUCINATION (psy) an apparent perception, as by sight or hearing, for which there is no real external cause, as distinguished from illusion ILLUSION A false impression or belief. False perception or conception of some object of sense. A perception of a thing which misrepresents it, or gives it qualities not present in reality. GOD Creator and ruler of the universe, eternal, infinite spiritRead MoreThe Eagle : A Symbol Of American Culture987 Words   |  4 PagesMilitarism or Patriotism, one must examine two long standing measures of cultural significance. In this case Military Spending, and the Space shuttle program. Two extremely relevant parts of life in the 1980’s and today. The Space Shuttle Program s birth and subsequent demise are representative of the collective change in perspective upon such projects, that, in the early 1980’s were an enormous source of pride for American citizens. Also a point of interest is the Military budget allotted by Congress, and

Dominican vs Haiti Free Essays

Haiti vs. the Dominican Republic Comparing Two Sister Countries They say the grass is always greener on the other side, for Haiti this saying seems to be true. Haiti and the Dominican Republic share the island of Hispaniola, but are completely different in many ways. We will write a custom essay sample on Dominican vs Haiti or any similar topic only for you Order Now Haiti is the poorest countries in the western hemisphere and almost all of its people live in poverty, while the Dominican Republic is one of the wealthier countries. In 1960, both countries had the same per capita real GDP but in the last 50 years, the Dominican Republic has more than tripled its growth compared to Haiti. While these two countries are similar in geography and historical institutions, the growth between the two is drastically different. Throughout this paper, I will compare both countries economic growth and why two countries with the same geographic area are so different. Up until the 1960’s, the Dominican Republic and Haiti had very similar economic stance and were relatively growing at the same pace. But suddenly, over the next decade, the Dominican Republic rapidly increased, while Haiti barely grew at all. One reason, according to Jared Diamond’s book â€Å"Collapse†, is that because Haiti resides on the western side of the island and has a lower rainfall percentage resulting in deforestation and loss of soil fertility, which effects the agricultural industry and hinders their growth. Another factor is that Haiti has less than half the space that the Dominican Republic does, but in the 1960’s Haiti had a larger population. Throughout the 1960’s, it seemed as Haiti was beating the Dominican Republic in population, but if you look at graph 1, you can see that as soon as the 1970’s came about Haiti’s population growth slow down compared to the Dominican Republic. Because Haiti occupies a smaller portion of the island compared to the Dominican Republic, it has a higher population density in a smaller area, which also contributes to the poor soil fertility and deforestation, effecting Haiti’s agricultural industry. While Haiti’s agricultural industry was decreasing, the manufacturing industry increased because Haiti provided low-cost labor. This was a huge role in Haiti’s economy during the 1970’s, as well as other services such as tourism. But tourism soon decreased due to political turmoil during the 1980’s, and the media had identified Haiti has the place where the immune deficiency disease, commonly known as AIDS, had originated from. This caused Haiti to experience a rapid decrease in its economy, as you can see in the per capita real GDP in graph 2. You can identify the growth through the 1970’s, and then during the 1980’s you notice that it starts to decrease. This was just the beginning of Haiti’s downfall. On the other side of Hispaniola, the Dominican Republic was growing at a much faster pace. The Dominican Republic has the largest economy in the Caribbean and second largest of population and land mass. It has a very stable manufacturing and construction industry. They also have mining, which exports many major minerals, like gold and silver. Tourism has also increased over the years, which has been the leading factory in the country’s service industry. The Dominican Republic’s government fully supported the growth of the tourism industry, but when the country’s water supply became poor and there was a shortage of many supplies and materials they needed, the tourism industry decreased. While researching these two countries policies and economy standings, I came across information about both countries relationships to the United States. The United States and Dominican Republic have a very good relationship, and the US has strong interests in the Dominican Republics’ strong economy and stable democratic development. The two countries have a strong export and trading relationship, and work together on many foreign affairs, such as trafficking illegal substances and immigration policies. This strong political and economical relationship, I believe, has greatly helped the rapid growth that the Dominican Republic has experience over the last half century. How to cite Dominican vs Haiti, Essay examples

Auditing and Professional Practice Reporting Decision Making

Question: Describe about the Auditing and Professional Practice of Reporting Decision Making. Answer: Analysing the threat that might be evaluated from scenario one: After the effective evaluation of the scenario, certain threats might be identified, which might have a negative impact on the fundamental principles of the auditors. In this context, Weigand Elsas (2012) stated that fundamental principle mainly helps in reducing the unethical practises conducted by the companies to inflate their overall balance sheet. Moreover, the over identified threats of fundamental principles are as follows. Advocacy threat: According to the scenario the CFO of the company, mainly ask their auditors to project valuation of Steel Pty Ltd based on income and balance sheet statement. In addition, the advocacy threat mainly occurs if the auditors comply with the overall statement of the directors regarding certain point. In this context, Zeff (2016) stated that the auditors mainly support the unethical practices conducted by the company, which in turn helps in increasing their profits. On the other hand, Eilifsen et al., (2013) criticises that IFRS and GAAP effectively lays out rules of punishment and penalty, which might be imposed on auditors to reduce frauds conducted in the financial statements. Self Interest threat: In addition, the overall scenario mainly depicts that the auditors in term of self-interest mainly complied with the CFO of Bolts Ltd. Thus, the request of the financial report of Steel Pty Ltd without adding cash flow statement mainly increases the treat of self-interest. In addition, the self-interest threat mainly reduces the overall efficiency of the fundamental principles of auditing. Gebhardt, Mora Wagenhofer (2014) stated that due to the laid out rules of IFRS and GAAP auditor fear from losing their credential as authentic auditors. On the other hand, Power Gendron (2015) criticises that auditor with the help of identified loopholes in accoutring are able to suggest ways, which might help in inflating their financial statement. Depicting the two fundamental principles that might be at risk in scenario one: The overall fundamental principles that might be at risk are mainly evaluated as objectivity and professional behaviour. Kim, Liu Zheng (2012) mentioned that risks to fundamental principles are mainly controlled with the help of adequate control over operations of the auditors. In addition, the depicted risks are further explained as follows. Objectivity: In addition, the objectivity principle mainly depicts the auditor not to be biased in evaluating balance sheet of the company. However, accoutring to the scenario the auditor is forced to become biased in evaluating the financial performance of Steel Pty Ltd. Thus, the fundamental principle, objective is at risk in the given scenario. Weigand Elsas (2012) stated that identified principles of auditing mainly helps ACA to control ethical practises conducted by the auditors. On the contrary, Kouakou, Boiral Gendron (2013) cited that due to less monitoring process used by ACA the auditors with the help identified loopholes are able to increase their personal wealth. Professional Behaviour: In addition, the professional behaviour principle mainly depicts the use of laid out laws and rules in evaluating the financial performance of the company. However, in the overall scenario the CFO of Bolts Ltd mainly forces the auditors to evaluate the financial statements of the Steel Pty Ltd by leaving its overall cash flow statement. In this context, Lord (2016) stated that auditing process mainly helps in reducing portraying the adequate financial valuation of the company, which might be used by investors to make adequate decisions. On the other hand, Tsunogaya, Sugahara Chand (2016) criticises that auditors use loopholes in accounting process to compensate their personal desire and conduct unethical practises. Scenario Two: Analysing the decision of Luke with the help of American Accounting Association decision-making model (AAA): Figure 1: Depicting the AAA decision-making model (Source: Francis et al., 2015) Stage 1: Identifying and evaluating facts of the case After the evaluation of the overall scenario, Luke mainly understands that personality conflict is the main cause in dissatisfaction level of the client. In addition, the overall the late coming of Zane, which lead to the complaint from the client is also evaluated. Moreover, Luke also evaluates the identification of crucial audit issues by Zane, which helped in improving the audit process of the client. Stage 2: Evaluating ethical issues in the case The main identified ethical issues are the late coming, which was conducted by Zane during his work with the client. In addition, the personal conflict is also an issue identified by Luke in the scenario Stage 3: Depicting the principles and norms related to the case Appropriate Punctuality of the employees Customer and employee satisfaction level Stage 4: Determining the alternative course The company could force Zane to be punctual in future and make adequate apology to the existing client. Both Zane and Luke could be given the responsibility for the client to increase customer satisfaction level. In addition, Zane could teach Luke methods, which might help in identifying issues in clients audit. Step 5: Evaluating principles and alternative options The forceful implementation of punctuality and apology letter from Zane could help in improving client satisfaction level. Zane could teach Luke the critical audit process, which might help in identifying the audit issues. Stage 6: Depicting consequences of the action Outcome 1: The force full implementation might motivate Zane to leave the job, which might hamper operations of the auditing firm. Outcome 2: Zane might teach Luke its auditing process and increase customer satisfaction level of the client. Stage 7: Making adequate Decisions Zane will continue his work and become punctual. In addition, Zane will apologize to client and improve overall customer satisfaction level Table 1: Depicting the decision of Luke in the basis of AAA decision-making model (Source: As produced by the author) Analysing the difference in decision if Luke adopts Mary Guy Decision making model: Figure 2: Depicting the Mary Guy decision-making model (Source: Pettigrew, 2014) Stage 1 Identifying the problem Personality conflict between Zane and client Late arrival of Zane and reduction in punctuality Higher dissatisfaction level of the client Stage 2 Evaluating the goals that could be achieved To reduce complaint from client by implementing adequate strategy To increase efficiency of the auditors with the help implementation of punctuality Stage 3 Providing solution for the problem The auditing firm to set an example for other employee could terminate Zane. Zane could be forced to give an apology letter to the client and to the auditing firm for his unpunctuality Training Luke with the method used by Zane for identifying issues in audit Stage 4 Analysing alternative requirement that suites the situation Collecting apology letter from Zane addressing the reasons for his unpunctuality Adequate proofs could be provided by Luke to the client regarding efficiency of Zane in identifying audit issues Stage 5 Depicting actions that might give desired consequence Collecting apology letter from Zane and reducing customer dissatisfaction level Showing critical issues identified by Zane to the client and depict his efficiency at work Stage 6 Making adequate commitment to the choice To effectively encourage Zane to maintain punctuality To help train Luke for indentifying critical issues in audit Table 2: Depicting the decision of Luke in the basis of Mary Guy decision-making model (Source: As produced by the author) Scenario Three: Providing the two-risk assertion that might be witnessed in the accounts payable of the company: The overall scenario three mainly helps in evaluating the two-risk assertion, which is mainly affecting the accounting payable of the company. In addition, after the evaluation, Account balance assertion, and Transactional-level assertion is mainly at risk in scenario three. According to Mock Fukukawa (2015), identified risks mainly help auditors to reduce unethical practises, which might be deployed by companies to manipulate their overall financial statements. Depicting the overall justification for each identified assertion: Account balance Assertion: In scenario three, accounting balance assertion risks is mainly conducted due to unprocessed invoices of major suppliers being held and not recounted in the accounts payable statement. In addition, this mismatch in accounts payable statement might depict wrong financial statement of the company. Sonnenberg vom (2014) argued that portraying reduced profitability mainly help companies to decrease their overall tax payout. Transactional level Assertion: In addition, the slow flow of information conducted by the management to the accounting department is the reason for wrong transactional data depicted in the account payable statement. Mock Fukukawa (2015) argued that wrong depiction of profitability in the financial statement mainly help companies to reduce their retained earnings and in turn decrease their overall dividend payout ratio. Evaluating the substantial test, which might conducted in each identified assertion: Assertion Substantial test Evaluation Transaction-Level Assertions Inquiries, observations and inspections Test The test might help in identifying the correct prices of different transactions conducted by the company with log suppliers Account balance Assertions Evaluating and reperforming clients activities Test Reperforming clients activities might help in identifying the actual prices in five-year period and appropriately conduct account payable statement. Table 3: Depicting the substantial test for each (Source: As produced by the author) Reference: Eilifsen, A., Messier, W. F., Glover, S. M., Prawitt, D. F. (2013).Auditing and assurance services. McGraw-Hill. Francis, B., Hasan, I., Park, J. C., Wu, Q. (2015). Gender differences in financial reporting decision making: Evidence from accounting conservatism.Contemporary Accounting Research,32(3), 1285-1318. Gebhardt, G., Mora, A., Wagenhofer, A. (2014). Revisiting the fundamental concepts of IFRS.Abacus,50(1), 107-116. Kim, J. B., Liu, X., Zheng, L. (2012). The impact of mandatory IFRS adoption on audit fees: Theory and evidence.The Accounting Review,87(6), 2061-2094. Kouakou, D., Boiral, O., Gendron, Y. (2013). ISO auditing and the construction of trust in auditor independence.Accounting, Auditing Accountability Journal,26(8), 1279-1305. Lord, C. (2016).A democratic audit of the European Union. Springer. Mock, T. J., Fukukawa, H. (2015). Auditors' Risk Assessments: The Effects of Elicitation Approach and Assertion Framing.Behavioral Research in Accounting. Pettigrew, A. M. (2014).The politics of organizational decision-making. Routledge. Power, M. K., Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.Auditing: A Journal of Practice Theory,34(2), 147-165. Sonnenberg, C., vom Brocke, J. (2014). The missing link between BPM and accounting: Using event data for accounting in process-oriented organizations.Business Process Management Journal,20(2), 213-246. Tsunogaya, N., Sugahara, S., Chand, P. (2016). Judgments of auditors on principles versus guidance in lease accounting standard: evidence from Japan.Asian Review of Accounting,24(3). Weigand, H., Elsas, P. (2012). Model-based auditing using REA.International Journal of Accounting Information Systems,13(3), 287-310. Zeff, S. A. (2016).Forging accounting principles in five countries: A history and an analysis of trends. Routledge.