Senator Marco Rubio Effective Verbal And Non Verbal Skills

Senator Marco Rubio also had effective verbal and non-verbal skills during the whole debate. He maintained enough eye contact with the audience, candidates, and camera, and his eye contact was acute and serious. Meanwhile, Senator Rubio showed energetic, passion and sincerity when he spoke. Even though, Rubio was the youngest among all of the candidates, he showed that he is a serious contender. His tone was relentlessly positive even with the constant personal attacks among the candidates. He had an intelligent way of repelling the attacks of the other candidates without attacking any one directly; he easily steered the debate toward his strengths. Rubio decided not to run for his seat in senate again and, he stated, That is why I am missing votes. Because I am leaving the Senate, I am not running for reelection, and I am running for president because I know this: unless we have the right president, we cannot make America fulfill its potential, but with the right person in office, t he 21st century can be the greatest era that our nation has ever known. During the opening remarks he joked I know California has a drought so I brought my own water. but it should be avoided. Rubio was the fourth to dominate the debate after Trump, Bush, and Fiorina. He was asked four direct questions and gave two replies and he used an acceptable language. He concluded by saying that, One of the things that made Ronald Reagan a great president is that he understood that America

Improving Patient Care - 1544 Words

Improving Patient Care and Quality Utilizing the Electronic Health Record Melissa Fuller HCA 417 John Saindon April 29, 2013 Improving Patient Care and Quality Utilizing the Electronic Health Record Improving patient care is a process that always has room for improvements. It is important to make sure patients receive the best quality care available. Studies suggest that high quality patient care relies on careful documentation of each patient s medical history, health status, current medical conditions, and treatment plans (Glandon, Smaltz, Slovensky pg.3). To help with the process of quality care for patients HIPAA laws have been set in place. The Administrative Simplification provisions of the Health†¦show more content†¦It is easier for them to express all their feelings and whatever else bothers them. Patients are able to be themselves when they are in their own environment and this is helpful for the clinician to make his/her diagnosis. According to Dr. Avrim Fishkind, a psychiatrist in Houston has had an estimate of 60,000 participants with videoconferencing, and around about six people that refused it. In many instances, telepsychiatry is a necessity, not just a convenience for doctors and patients. Everyone has that one doctor they feel safe and comfortable with. With telemedicine we are able to keep that special bond and to some this is very important. Just as we are able to take college on-line clinicians can receive their education and training through communication links. Through Secure Telehealth a meeting room may be purchased at $300 month. â€Å"A web cam $92 and a special microphone $109 and Windows software are installed on each endpoint computer. Physicians connect with clinics in their meeting room by sending a link via email containing the URL and password for the meeting† (How Telepsychiatry Works para.1). Telepsychiatry promotes other Telehealth links, for example, electronic medical records. 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Auditor Independence and Possible Remedies †Myassignmenthelp.com

Question: Discuss about the Auditor Independence and Possible Remedies. Answer: S.NO. ISSUES ASSERTIONS TO AUDITORS INDEPENDENCE AUDIT OBJECTIVES AUDIT PROCEDURES FOLLOWED TO SAFE THE INDEPENDENCE 1 Promotion of LTH Company Business in a travel industry seminar Affirmation of Advocacy in relation to independence of the audit firm is present in the given issue under consideration. (Edwin, 2015). The audit objective as defined in the given situation is that the auditor has to do endorsement of the business of the company at a public platform apart from the stakeholders of the company. The Chief Executive Officer Chris made a board statement to the auditor that if does not advertise the company then the companys board has to think for his engagement in the next year. This statement puts the pressure on the auditor mind about losing financial revenue if does not do such act which hampers the objectivity of the auditor in accomplishments of the fair audit and reporting in true spirit. The basis of audit object of making fair representation about the affairs of the company is violated if auditor promotes the company at the public platform. The assertions can be assessed in the given situation by the level misstatement not reported by the auditor in fair manner. While doing the audit of the client in this type issue the following procedures need to follow by the auditor: i. The implementation of due professional care and judgment while analyzing the financial information of the client ii. The standard operating procedures in relation to ethical principles as laid down in Australian Auditing standardard needs to follow by the auditor. iii. The auditor should maintain its objectivity while performing his duties and responsibilities during audit tenure (Livine, 2005). 2 Free Vouchers given to Auditor for himself and his family member by LTH Company Contention of Self Interest has been present in the case under study in order of providing any extra benefit of auditor. (Barizah, 2016). The primary audit objective in respect of presentation of the trading results in form Profit and Loss account and financial position in form of Balance sheet is violated with the assertions given under the situation. The Chief Executive Officer Chris wants give extra benefit to main audit team member Geoff for having even audit of the next year. The Client thinks that if they provide the extra benefit to the audit team member then the audit team member will over look any errors frauds and misstatements comes under his notice while reporting about the affairs of the company to give favor in return of free gift availed by the auditor. The assertions in this situation can be assessed by the level of financial and non financial interest of the auditor by not providing true and fair reporting on the operating results of the company and on financial performance of the company. Audit procedures that the auditor should follow during the audit in Self interest threat are as follows: i. The rotation of audit staff is major audit procedures which are to be followed by the auditor as per the provisions of the Australian Auditing and Ethical Standards 110. ii. The audit team member should refuse to accept the extra benefit if given by the client to main its integrity in order to have independence in reporting. iii. The auditor should inform to the regulatory board if the client puts pressure on the auditor to resign from audit engagement because the audit member is not accepting the extra benefit (Livine, 2005). 3 Finance Controller of LTH Company is associate party with the team member Micheal Question of trust and Affirmation of the familiarity is involved in the given situation of LTH Company (UK, 2013) The secondary audit objective of detection of frauds and error by the auditor is avoided here in by the audit team member. Since the Finance Controller of the company who responsible for preparation of the financial accounts of the company is associated with Michael audit team member, the auditor may not apply all the compliance and substantive procedures in finding frauds and errors done by the accounting staff of the company. Also, if the audit team member is able to find any frauds and error then this can rectified at the accounting level before reporting the same in the audit report by the audit team member as he may hide the mistakes of his father due his personal and long lasting relationship. Further, the finance head of the company can also create the dominance on his son Michael (audit team member) to tell me the audit findings before reporting and he can rectify the same before reporting leading the work of audit team as futile. The affirmation in this situation can be meas ure by the level of leakage in the information both from the auditor and the company staff. Following audit practices need to be followed by the auditor in case of family relationship and lose of trust by the audit team member: i. The disclosure of personal interest at the time engagement by the audit team member to his audit partner before joining the audit team. ii. The continuous change of audit staff during the period of the audit is requiring remaining safe from this type of assertion. iii. The peer review of the work of related audit staff by the senior audit partner (Livine, 2005). 4 Providing Audit and Non Audit Services by the same member Annette in LTH Company Self review and self interest assertions are present in the situation under consideration of LTH Company (Parker, 2015). The primary objective of verification and vouching is violated in the given situation where the same person from audit team has to do audit and non audit services like accounting and taxation services. The audit team member has done one month ago the accounting entries and tax calculation for LTH company and the same person has to check the same accounting entries and taxation calculations by applying the vouching and verification methods. The person might think of not applying all the substantive procedures as he thinks the work done by him just few weeks ago is free from errors. The risks in this situation can evaluate by the level of assumptions made in relation to the correctness of the work done by the audit team member. The auditor has to follow the following methods to make himself and his reporting clean from the assertions present in the situation: i. The auditor should take the advice from the independent third party with the audit firm or outside the firm relation to consultancy services provided by the audit team members. ii. The audit team member and accounting team member are different personnel. iii. Discussion with board members of the company about the scope of audit and non audit services and their fees structure at the time of initial engagement. a) The auditor should gain knowledge about the basis source data for accounting by the client so that he can identified the lag in the procedures followed and can reduce the risk of the self review (Livine, 2005). S. No. ISSUES ASSERTIONS BUSINESS RISK AND AUDIT RISK AUDIT OBJECTIVES AUDIT PROCEDURE AFFECTED ACCOUNT BALANCES 1 Purchases made by MSL Mining Supply Limited from the supplier from different counties of the world The Foreign Currency Fluctuation Risk derived as the business risk in the given situation along with Inherent Risk that the auditor has to take into consideration while planning the audit in this situation. The inherent risk is the risk which present in any company due to the mistake at the financial statement level by the accounting personnel of the company. These risks occurred when the nature of transactions are very complex like foreign currency transactions and involves high level of accounting estimates and accounting judgments. (Imrie, 2011). The audit objective involved in the particular situations are: i. Verification and validation of the foreign currency transactions ii. Checking the calculation of the foreign currency and their conversion per the transitional provisions iii. Compliance of all statutory requirements of different countries iv. Detection of errors in taking the wrong exchange rate by the auditor. The audit practices involve in this situation are: i. Understanding the business the procedures adopted by the company while doing the purchase transaction. The purchases are done by the company from the suppliers from United States, United Kingdom and China. The payments made to them according to their respective country currency but the company has booked all this transactions in Australian dollar to show them in its financial statements. ii. Reassessment of exchange rate at the particular date of transaction by auditor iii. Compliance Procedures in relation to the checking of the transitional provisions as defined by the Australian regularity bodies and adopted by the company. i. Overseas Purchases ii. Overseas Creditors iii. Foreign Current Fluctuation Account iv. Foreign Exchange Reserve 2. Transportation of Raw Material from purchased from supplier located in different parts of the world and supply the same to customers located other different parts of the parts of the world by MSL Mining Supply Limited The loss of goods in transit is the major assertion in relation to the business is present in the given situation. Also, the auditor as consider the level of the of detection risk present in the given situation of the MSL company in respect of transportation of goods. The detection risk is defined as situation of danger present in an organization due to the inherent limitations of the company. These risks are generally present as default in the business practices of the company from its inception as non clear agreement with the supplier and customers about loss of goods is goods example of high degree of the detection risk .(Long, 2015) . The audit objectives involved in this type of the issue of the company are: i. Valuation of inventory by applying the principles of valuation of inventory that is cost or net market price whichever is lower ii. Calculation of the loss of value of inventory if inventory is value at net realizable value. iii. Assessment of internal control system of the company in handling of inventory and minimizing the loss of inventory iv. Detection of frauds in relation to valuation of inventory and its loss. v. True and fair value of inventory is reflected in the operating results and financial position of the company. The auditor has to follow the following audit procedures in terms of the issue related loss of goods in transit: i. Gaining the knowledge about the price of equipments and spare parts which are imported from the suppliers is on FOB basis and CIF basis. If the clear instruction about the this not given by the supplier then the procedures of booking the inventory has to be understand by the auditor. ii. Substantive procedures in relation to valuation of inventory have to follow by the auditor. iii. Recalculation of Abnormal loss by the auditor is required to be done in this situation. iv. Professional due and care in assuming the correctness of the judgment made by the accounting personnel of the company about the percentage of inventory lost in transit. i. Inventory ii. Accounts Payables iii. Purchases iv. Sales v. Accounts Receivables vi. Abnormal Loss vii. General Reserve References Barizah N, (2016), Threats to Auditor Independence, available at https://www.academia.edu/260449/Threats_to_Auditor_Independence accessed on 02/05/2017 Edwin M, (2015), Analysis of Threats to Auditor Independence and Available Safeguards against those threats, available at https://www.academia.edu/9406967/THREATS_TO_AUDITORS_INDEPENDENCE accessed on 02/05/2017 EY, (2016), Top 10 Business Risks, available at https://www.ey.com/Publication/vwLUAssets/EY-business-risks-in-mining-and metals-2016-2017/%24FILE/EY-business-risks-in-mining-and-metals-2016-2017.pdf accessed on 02/05/2017 Imrie B, (2011), Business Risks facing the Mining Industry, available at https://www.in.kpmg.com/SecureData/ACI/Files/Top_20_Risks_the_Mining_Industry.pdf accessed at 02/05/2017 Livine G, (2015), Threats to Auditor Independence and Possible Remedies, available on https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full accessed on 02/05/2017 Long G, (2015), Audit Risk and Business Risk, available at https://www.cpaireland.ie/docs/default-source/Students/Study Support/P2-Audit-Practice-Assurance-Services/audit-risk-and-business-risk.pdf?sfvrsn=0 accessed on 02/05/2017 Parker A, (2015), 6 Key Threat to Auditor Independence, available on https://www.intheblack.com/articles/2015/01/06/6-key Threats-to-auditor-independence accessed on 02/05/2017 UK Essays, (2013), Threat To Auditor Independence Accounting Essay. Available at https://www.uniassignment.com/essay samples/accounting/threat-to-auditor-independence-accounting-essay.php?cref=1 Accessed on 02/05/2017

RITUAL Essays - Whisper, Go, Green Bananas, Ominous Silence

In the mountains, they call it Going Beyond.The way they pronounce the Words endows the sound with a hushed finality as though the meaning had nothing to do with the syllables, the lips just a bit parted, afraid to release The Words altogether.The head is bowed during the utterance, signifying both the solemnity and the apocalyptic nature of the occasion.If you had been there then you would have see how the men, baskets of cabbages and green bananas on their backs, would meet on the muddy trail and whisper to each other.You would have understood from the contour of their lips that The Words were said; and these having been said, they would pursue their individual ways--one, perhaps, to wend his way to the Market, the other to wait by the Highway for Tourists to purchase his vegetables at a pauper's price.Women sitting on the cold bamboo benches before the village store would suddenly interrupt their conversation by an ominous silence:you knew they were thinking of The Words; they did not have to say them.In fact saying them would be only anti-climactic, because deep in their minds lurked images that could not be collapsed into a mere couple of sounds.A father queried about the whereabouts of his son would whisper The Words, raising him arms in the direction of the Mountains, and you would be a Fool if you thought he meant his son had gone away to live in another place.The raising of arms is supplementary to the meaning of the Words, at times it means more than The Words."He's gone beyond," the father would say."No, he's not dead, but he's gone beyond."Beyond is more than the physical boundaries of the Village, more than the physical boundaries of the Mountains, more than the Sea and the Sky and the Land put together.Yes.It is not Death.It is not Life.It is not Life and Death put together.You may give it any name you want, you may declare the people mad, but in the Mountains, they call it Going Beyond. "The trouble with you," Roy said, "is that you are a coward." I looked at him framed by the last glow of sunset that managed to pour through the misted windowglass.He had just arrived from the City which, from the vantage point of this far-flung [sic] Village, was on the other side of eternity.His single bag ("I like to travel light") lay beneath the army cot that stood parallel to the wall; this and the other on e I called mine touched ends to form an ell, with the two windows dotting their extremities.It was a small room, though it was room enough for me.Even in the rare event when I had an overnight visitor there was still sufficient space to spare. "The trouble with you is that you are a coward," he said again turning to me after quaffing the last drops of his drink."Imagine coming here, living here with God knows what kind of people.This is not the place for you." He walked to the table in the middle of the room to refill his glass; the moment he was embraced by the light, the single light that dangled from a single cord from the ceiling, I saw that the years had not altered him.I do not mean that he had not grown old; I mean that his soul had not changed:he was still Roy, my big brother, my friend trying to save me from distress most of which he had only imagined.Or I may be wrong.Perhaps he had changed, only I was too ensconced in my new world to notice the realities outside it. "How's Luisa?" I said.I had not moved from sitting on my cot. "She's going to have a baby.You cannot expect a woman like her to remain alone forever," Roy said. "And the man?" "She can't ask for anyone better." "I'm glad she's happy." "It's not a question of happiness," he said moving back to the window."A lot of people die not knowing they are happy.It's a question of knowing someone is there for you to turn to when you get sick of being with yourself or punching the same infernal machine day in and day out." "I did my best," I said, but my mind was groping

The Narrative Of Arthur Gordon Essays - Literature, Fiction

The Narrative of Arthur Gordon Pym of Nantucket Narrarator : The setting is in the Pacific Ocean somewhere along Costa Rica. Where Pym, Augustus, Parker, and Dirk Peters are on a ship called the "Grampus." The ship has lost all of its sails due to the high winds and thunder storms and is basically floating wherever the wind and the waves take it. The rest of the crew has killed each other off when they attempted to mutany the ship. They have been without food for about 5 days and have been living off rainwater they catch in their clothes. The ship is filled with water so they cant travel below deck to get any food from the store room and they are all very weak and are despretely looking for a new source of food to keep them alive until a ship should stumble across them and pick them up. Peters : Maybe one of us could swim below the deck and get to the store room and find some fresh water and some food. Pym : But you would have to feel your way to the store room because you couldn't see in this salty water. Hey Augustus don't you know your way to the store room well? Augustus : Yea. Tie this rope around my waist so i can have something to follow back if I cant find my way. Parker : Ok. If you need help just pull on the rope and we will pull you up. Augustus : Ok here I go...................................I think I found it but the door was locked, hand me that axe over there and I will take that down with me and maybe I could break down the door.....................................well I got into the room but all I could find was broken glass. I think everything was broken when the ship was rocking back and forth during the storm. Parker : Oh great so what do we do now sit here and wait to die. WAIT!!! I have an idea maybe one of us should die in order to keep the others alive. Pym : You mean cannabilism? Parker : Yea Pym : NO WAY!!! Peters : Acually I dont think we really have a choice. Either we do that or we die. Augustus : Yea I agree with Peters and Parker I dont think we have a choice. Pym : Ok, fine but who is going to be the one to sacrifice there self and to get eaten by the others? Parker : Well I say we draw straws. I am going to take these splinters of wood and have three long pieces and one short piece. Is that fair with everyone? Pym : Yea i guess Peters : Yea Augustus : Yea Parker : Ok, Peters you draw first. Peters : Ok, here I go................YES!!! A LONG PIECE!!! Parker : Ok, Augustus your turn. Augustus : Ok, ......................A LONG PIECE!!! Parker : Well it looks like its down to me and you Pym do you want to draw or do you want me to draw? Pym : I guess I'll draw. I cant look............................... Narrarator : To find out if Pym gets the short straw and gets eaten by the others or if he gets the long straw and manages to survive one more day read The Narrative of Arthur Gordon Pym of Nantucket.

How to Write an Informative Speech about Education

How to Write an Informative Speech about Education An informative speech is a five to six-minute speech that utilizes descriptions, demonstrations, details, and definition to explain a complex topic in an easy-to-understand way. Basically, its purpose is to communicate information, which, for this particular page is on education in the U.S. Once you have chosen a topic (check our 10 facts on contemporary issues in U.S. education for an informative speech or 20 topics contemporary issues in U.S. education for an informative speech for guidance), use the following outline to begin writing your own. Introduction The is the beginning of your speech and the point you will need to grab your audience’s attention from. To make your speech effective, the introduction should encompass the following: Attention Getter – Provide a detail, anecdote or fact that is supposed to shock your audience. For instance, you can share statistics on the prevalence of violence in today’s schools. Reason to Listen – Identify and state a few reasons why your audience should know what you are telling them about. Keeping the violence in schools in mind, you can mention that it affects students beyond physically and poses a threat to educators and administrators. Thesis Statement – Explain the purpose of your speech and what it will allude to. Credibility Statement – Mention why you are the right person to impart this knowledge. For example, you can relay your own stories of being bullied in school or witness violence in the classroom. Preview of Main Points – Tell your audience what they should expect from your speech. List the points you intend to talk about in a way that attracts your listeners. Body of Speech This is where you begin expanding on the main points you told your audience that you would cover. Make sure that every point you talk about is supported by evidence from a credible resource. For example, provide statistics and mention their sources in case your audience decides to scribble them down and check them when they go home. After each point, make sure to include a transition statement. For example, you can say something along the lines of â€Å"Now that I’ve been over the effects of violence on students, I would like to discuss its effects on the teachers themselves.† Conclusion This is where you need to wrap up your speech. Basically, there are three parts to the conclusion. Review of Main Points – Reiterate the points you have discussed in your speech. Restate of Thesis – Tell the audience one more time about your thesis. Closure – Add a call to action to inspire those who have been listening to you. The flow of the informative speech you deliver depends entirely upon you. However, you need much more than your words to make your speech memorable and downright impressive. You need to be able to make listeners trust you. To pull this off, show enthusiasm, maintain firm eye contact, have a dominating but soft tone, and pronounce each word with confidence and emphasis where necessary. Make sure to win everyone over with this outline and good luck!

Assignment 4 Essay Example | Topics and Well Written Essays - 1750 words

Assignment 4 - Essay Example Turkle used the Rorschach metaphor to show the relationship between people and machines, he asserted that computers are just projective screen for other actions such as a mirror of mind as well as self (Tapscott, Don, Alex and David, 167-175). Over the recent times Rorschach metaphor has turn out to be less popular due to its limited applications (Tapscott, Don, Alex and David, 167-175).Recently a lot of creativity and innovations have been ongoing making the digital technology more dynamic. Just like human beings, some objects such as computer robots have been put in place, those objects tend to work just like human being with minimum human supervision (Tapscott, Don, Alex, and David, 167-175). Researchers predict that, the future technological innovation will encompass computation technology that will not only have a feelings love but also humor (Tapscott, Don, Alex and David, 167-175). Therefore, the most important thing is to understand the relationship between people and Artifac ts during this digital period. This is because the emergence of new objects will have a significant impact to human life. Therefore, it is important to understand how people are going to relate with new computational technology objects (Tapscott, Don, Alex, and David, 167-175). The study has further explored Staves Jobs contribution in the digital world. In above connection, the study has provided a sharp insight of how life was before and after face book. Sherry Turkle describes an encounter with Chatroulette.What do you think? Is this typical today’s digitech culture and how do you see the development in the near future? The dynamism in digital culture has been