Sunday, December 29, 2019

Italian Plural Nouns Ending in -O

Italian singular nouns that end in -o form the plural by changing the ending to -i: bambino—bambiniimpiegato—impiegatisasso—sassicoltello—coltelli The plural of the noun uomo is also formed with -i, but with a change in the ending: uomini. Of the few female nouns that end in -o, some remain unchanged in the plural; mano usually becomes mani; eco, which in the singular is feminine, is always masculine in the plural: gli echi. Nouns in -co and -go do not follow a consistent behavior in forming the plural. If there is a pattern to speak of, the nouns maintain the velar consonants /k/ and /g/, and end in -chi and -ghi. However, if the nouns are sdruccioli (stressed on the third-to-last syllable of a word), instead, drop the velar consonants /k/ and /g/ and add the palatal sounds -ci and -gi:baco—bachicuoco—cuochifungo—funghialbergo—alberghimedico—medicisindaco—sindaciteologo—teologiornitologo—ornitologi Among nouns that behave differently from the conventional pattern are: nemico—nemiciamico—amicigreco—greciporco—porci Among nouns that are pronounced with the stress on the third-to-last syllable, there are many more exceptions: carico—carichiincarico—incarichiabbaco—abbachivalico—valichipizzico—pizzichistrascico—strascichidialogo—dialoghicatalogo—cataloghiobbligo—obblighiprologo—prologhiepilogo—epiloghiprofugo—profughi Finally, some nouns have both forms: chirurgo—chirugi, chirurghifarmaco—farmaci, farmachimanico—manici, manichistomaco—stomaci, stomachisarcofago—sarcofagi, sarcofaghiintonaco—intonaci, intonachi Nouns ending in -à ¬o (with a stressed i) form regular plurals ending in -à ¬i: zà ¬o—zà ¬ipendà ¬o—pendà ¬irinvà ¬o—rinvà ¬imormorà ¬o—mormorà ¬i NOTE: dà ¬o becomes dà ¨i in the plural. Nouns ending in -à ¬o (with an unstressed i) lose the i of the stem in the plural, therefore ending in -i:viaggio—viaggifiglio—figlicoccio—cocciraggio—raggibacio—bacigiglio—gigli NOTE: tempio becomes templi in the plural. Some nouns that end in -io in the singular, in the plural may be confused with other plurals of the same spelling; to avoid ambiguity are sometimes used, such as an accent on the stressed syllable, a circumflex accent on the ending, or on the final double i: osservatorio—osservatori, osservatà ²ri, osservatorà ®, osservatoriiosservatore—osservatori, osservatà ³riprincipio—principi, princà ¬pi, principà ®, principiiprincipe—principi, prà ¬ncipiarbitrio—arbitri, arbà ¬tri, arbitrà ®, arbitriiarbitro—arbitri, à  rbitriassassinio—assassini, assassinà ®, assassiniiassassino—assassiniomicidio—omicidi, omicidà ®, omicidiiomicida—omicidi Today the tendency is to write a single i without diacritical marks: the general meaning of the sentence usually resolves any doubt. Some nouns ending in -o, which in the singular are masculine, in the plural become feminine grammatical gender and take the ending -a: il centinaio—le centinaiail migliaio—le migliaiail miglio—le migliail paio—le paialuovo—le uovail riso (il ridere)—le risa The table below summarizes the formation of the plural for Italian nouns ending in -o: Plurale dei Nomi in -O SINGOLARE PLURALE maschile femminile -o -i -i -co, -go (parole piane) -chi, -ghi -co, -go (parole sdruccioli) -ci, -g -io (stressed i) -i -io (unstressed i) -i

Saturday, December 21, 2019

Transformational Leadership - 3693 Words

Executive Summary of â€Å"Transformative Leadership: Achieving Unparalleled Excellence† For , MGT 3110 February 6, 2015 Abstract This paper summarizes the article written by Cam Caldwell, Rolf D. Dixon, Larry A. Floyd, Joe Chaudoin, Johnathan Post, and Gaynor Cheokas regarding the need for a new type of leadership in today’s social work environment, defined as Transformative leadership. The article itself varies in the definition, however in a broad sense Transformative leadership is maintaining good moral standing and sound business ethics among employees and individuals inside and outside the workplace. However, in order to reach this theoretical level of business related moral and ethical leadership known as†¦show more content†¦Once adopted, these styles in theory would create a leader that employees, fellow managers, and even those outside the work environment would notice and be able look up to as a distinguished representation of what a true leader should be. The Problem Maritz Research recently conducted a study in which they found that trust in leaders is troublingly low. By this they mean that only seven percent of employees believe that ‘‘senior management’s actions are completely consistent with their words’’ and only 25% agreeing ‘‘that they trust management to make the right decisions in times of uncertainty’’ (Maritz Research 2010, p. 1). In today’s real-world workplace, business professionals are struggling with a more challenging, complex, and competitive environment than any other time in history (Cameron 2003). Coming in right alongside with these problems is diminishing trust in leaders among employees (Heavey et al. 2011). In turn this brings up the argument that it is time for an updated leadership model in this modern social age, because when individually used these old models no longer seem to be effective in rallying employees together. There has been vast amounts of research done on the topic of leadership, and yet despite this it continues to be ‘‘riddled with paradoxes, inconsistencies, and contradictions’’Show MoreRelatedTransformational Leadership : Transformational And Transformational984 Words   |  4 PagesLeadership is one of the most important topics in management as it contributes a lot in well-being of an organization. Many organizations made to one of the top organizations in the world through effective leadership. This is because leaders make things happen. This essay will give you a short understanding about two different types of leadership styles and will examine the difference between two i.e. transactional and transformational leaderships through different examples and real life situationsRead MoreA Transformational And Transformational Leadership1104 Words   |  5 Pagesdifferent styles of leadership with which to lead their team and their organizations to success. T he different styles are authoritarian, procedural, laissez-faire, and I happen to be a transformational and participative leader. Being a leader also has different components that are necessary for success, like the C.O.A.T. assessment which stands for Communication, Opportunity, Advisory, and Talent. I will be discussing how I can implement this assessment in correlation with my leadership styles to createRead MoreTransformational Leadership : A Transformational Leader985 Words   |  4 PagesTransformational leadership. Burns (1978) is recognized as one of the earliest theorist on transformational leadership, who introduced transformational leadership over 30 years ago. Transformational leaders are perceived as leaders who uplift their employee morale, subsequently uplifting the entire organizational. Transformational leaders are known by their capacity to inspire followers to forgo self-interests in achieving superior results for the organization (Clawson, 2006). Avolio and Yamm arinoRead MoreTransformational Leadership : Transformational Leaders1745 Words   |  7 PagesEffective leadership requires skills to adapt to the demands of fresh situations. Leadership flexibility offers opportunities to hone unique approaches, as circumstances demand. Leaders can hang onto core styles while embracing principles found in harmonizing theories. Theories of particular interest are transformational leadership and servant leadership, among others. These approaches are synergistic rather than mutually exclusive. Moreover, they overlap with other beneficial leadership conceptsRead MoreTransformational And Transactional Leadership : Transformational Leadership1613 Words   |  7 Pages Transformational and transactional leadership are two forms of leaders that vary in traits and effectiveness within the business environment. In accordance to issues such as social corporate responsibility and dealing with the change of organisational structure within a business entity both forms of leadership provide different characteristics to provide varying results in dealing with these issues. Transformational and transactional leadership are polar opposites when it comes to the underlyingRead MoreTransformational Leadership : The Transformational Leader2649 Words   |  11 Pagesauthentic the transformational leader needs to be an ethical moral agent. â€Å"A leader is praiseworthy as a moral agent if he or she possesses a developed conscience and acts in ways that are kind, charitable and altruistic rather than selfish or maleficent.† (wright.edu). The authentic leader tends to complete actions which are best for the followers. Leaders actions should be judged based o n the ends sought, means used, and the consequences achieved. Authentic transformational leadership can be definedRead MoreTransformational Leadership : Transformational Leaders Essay916 Words   |  4 PagesSimilarities and differences There are many differences among the leadership theories. According to Schreuder et al. (2012) Well established theories of transactional and transformational leadership have been criticized for not including the situational context (p. 429). While transformational leadership is extremely motivational and follower-focused, transformational leaders lack the focus of assessing situations and altering their style to match it. Situational leaders, however, are adept inRead MoreTransformational Leadership : Transformational Leader837 Words   |  4 PagesThe Four Components to being a Transformational Leader Being a transformational leader is a great humane leadership theory, which believes in inspiring people to do excellent work through example of a leader’s personality. A transformational leader’s main goal is to inspire followers to share their values, and connect with their vision. The four components to be a transformational leader are idealized influence, inspirational motivation, intellectual stimulation, and individualized considerationRead MoreTransformational Leadership : Transformational And Transactional Leadership1468 Words   |  6 Pagesonline Oxford Dictionary, leadership is â€Å"the action of leading a group of people or an organization.† But what makes someone a leader? To put is simply, a leader is someone that motivates and inspires those around them to achieve a common goal or vision. That may sound fairly simple, but not everyone is a leader. And there are several different leadership styles to consider. The two most common styles are transf ormational and transactional leadership. Transformational leadership is generally definedRead MoreTransformational Leadership : A Transformational Leader1503 Words   |  7 PagesTransformational Nursing Leadership INTRODUCTION Leadership is a process. The leader uses influence to inspire others toward a common goal. There are different types of leadership such as autocratic, democratic, and laissez-faire. One leadership theory is transformational leadership. A transformational leader is defined as â€Å"a leader who is committed to a vision that empowers others† (Kelly, 2012). A transactional leader is focused on day to

Friday, December 13, 2019

Part Two Chapter VIII Free Essays

VIII Colin Wall saw Gavin and Mary pass under his study window. He recognized Mary’s silhouette at once, but had to squint to identify the stringy man at her side, before they moved out of the aureole cast by the street light. Crouching, half-raised out of his computer chair, Colin gaped after the figures as they disappeared into the darkness. We will write a custom essay sample on Part Two Chapter VIII or any similar topic only for you Order Now He was shocked to his core, having taken it for granted that Mary was in a kind of purdah; that she was receiving only women in the sanctuary of her own home, among them Tessa, who was still visiting every other day. Never had it occurred to him that Mary might be socializing after dark, least of all with a single man. He felt personally betrayed; as though Mary, on some spiritual level, was cuckolding him. Had Mary permitted Gavin to see Barry’s body? Was Gavin spending evenings sitting in Barry’s favourite seat by the fire? Were Gavin and Mary †¦ could they possibly be †¦? Such things happened, after all, every day. Perhaps †¦ perhaps even before Barry’s death †¦? Colin was perennially appalled by the threadbare state of other people’s morals. He tried to insulate himself against shocks by pushing himself to imagine the worst: by conjuring awful visions of depravity and betrayal, rather than waiting for the truth to rip like a shell through his innocent delusions. Life, for Colin, was one long brace against pain and disappointment, and everybody apart from his wife was an enemy until they had proven otherwise. He was half inclined to rush downstairs to tell Tessa what he had just seen, because she might be able to give him an innocuous explanation of Mary’s night-time stroll, and to reassure him that his best friend’s widow had been, and was still, faithful to her husband. Nonetheless, he resisted the urge, because he was angry with Tessa. Why was she showing such a determined lack of interest in his forthcoming candidacy for the council? Did she not realize how tight a stranglehold his anxiety had gained over him ever since he had sent in his application form? Even though he had expected to feel this way, the pain was not diminished by anticipation, any more than being hit by a train would be less devastating for seeing it approaching down the track; Colin merely suffered twice: in the expectation and in its realization. His nightmarish new fantasies swirled around the Mollisons and the ways in which they were likely to attack him. Counter-arguments, explanations and extenuations ran constantly through his mind. He saw himself already besieged, fighting for his reputation. The edge of paranoia always apparent in Colin’s dealings with the world was becoming more pronounced; and meanwhile, Tessa was pretending to be oblivious, doing absolutely nothing to help alleviate the dreadful, crushing strain. He knew that she did not think he ought to be standing. Perhaps she too was terrified that Howard Mollison would slit open the bulging gut of their past, and spill its ghastly secrets for all the Pagford vultures to pick over. Colin had already made a few telephone calls to those whom Barry had counted on for support. He had been surprised and heartened that not one of them had challenged his credentials or interrogated him on the issues. Without exception, they had expressed their profound sorrow at the loss of Barry and their intense dislike of Howard Mollison, or ‘tha’ great smug basturd’, as one of the blunter voters had called him. ‘Tryin’ ter crowbar in ‘is son. ‘E could ‘ardly stop hisself grinnin’ when ‘e ‘eard Barry was dead.’ Colin, who had compiled a list of pro-Fields talking points, had not needed to refer to the paper once. So far, his main appeal as a candidate seemed to be that he was Barry’s friend, and that he was not called Mollison. His miniature black and white face was smiling at him out of the computer monitor. He had been sitting here all evening, trying to compose his election pamphlet, for which he had decided to use the same photograph as was featured on the Winterdown website: full face, with a slightly anodyne grin, his forehead steep and shiny. The image had in its favour the fact that it had already been submitted to the public gaze, and had not brought down ridicule or ruin upon him: a powerful recommendation. But beneath the photograph, where the personal information ought to have been, were only one or two tentative sentences. Colin had spent most of the last two hours composing and then deleting words; at one point he had managed to complete an entire paragraph, only to destroy it, backspace by backspace, with a nervous, jabbing forefinger. Unable to bear the indecision and solitude, he jumped up and went downstairs. Tessa was lying on the sofa in the sitting room, apparently dozing, with the television on in the background. ‘How’s it going?’ she asked sleepily, opening her eyes. ‘Mary’s just gone by. Walking up the street with Gavin Hughes.’ ‘Oh,’ said Tessa. ‘She said something about going over to Miles and Samantha’s, earlier. Gavin must have been there. He’s probably walking her home.’ Colin was appalled. Mary visiting Miles, the man who sought to fill her husband’s shoes, who stood in opposition to all that Barry had fought for? ‘What on earth was she doing at the Mollisons’?’ ‘They went with her to the hospital, you know that,’ said Tessa, sitting up with a small groan and stretching her short legs. ‘She hasn’t spoken to them properly since. She wanted to thank them. Have you finished your pamphlet?’ ‘I’m nearly there. Listen, with the information – I mean, as far as the personal information goes – past posts, do you think? Or limit it to Winterdown?’ ‘I don’t think you need say more than where you work now. But why don’t you ask Minda? She †¦Ã¢â‚¬â„¢ Tessa yawned ‘†¦ she’s done it herself.’ ‘Yes,’ said Colin. He waited, standing over her, but she did not offer to help, or even to read what he had written so far. ‘Yes, that’s a good idea,’ he said, more loudly. ‘I’ll get Minda to look over it.’ She grunted, massaging her ankles, and he left the room, full of wounded pride. His wife could not possibly realize what a state he was in, how little sleep he was getting, or how his stomach was gnawing itself from within. Tessa had only pretended to be asleep. Mary and Gavin’s footsteps had woken her ten minutes previously. Tessa barely knew Gavin; he was fifteen years younger than her and Colin, but the main barrier towards intimacy had always been Colin’s tendency to be jealous of Barry’s other friendships. ‘He’s been amazing about the insurance,’ Mary had told Tessa on the telephone earlier. ‘He’s on the phone to them every day, from what I can gather, and he keeps telling me not to worry about fees. Oh God, Tessa, if they don’t pay out †¦Ã¢â‚¬â„¢ ‘Gavin will sort it out for you,’ said Tessa. ‘I’m sure he will.’ It would have been nice, thought Tessa, stiff and thirsty on the sofa, if she and Colin could have had Mary round to the house, to give her a change of scene and make sure she was eating, but there was one insuperable barrier: Mary found Colin difficult, a strain. This uncomfortable and hitherto concealed fact had emerged slowly in the wake of Barry’s death, like flotsam revealed by the ebbing tide. It could not have been plainer that Mary wanted only Tessa; she shied away from suggestions that Colin might help with anything, and avoided talking to him too long on the telephone. They had met so often as a foursome for years, and Mary’s antipathy had never surfaced: Barry’s good humour must have cloaked it. Tessa had to manage the new state of affairs with great delicacy. She had successfully persuaded Colin that Mary was happiest in the company of other women. The funeral had been her one failure, because Colin had ambushed Mary as they all left St Michael’s and tried to explain, through racking sobs, that he was going to stand for Barry’s seat on the council, to carry on Barry’s work, to make sure Barry prevailed posthumously. Tessa had seen Mary’s shocked and offended expression, and pulled him away. Once or twice since, Colin had stated his intention of going over to show Mary all his election materials, to ask whether Barry would have approved of them; even voiced an intention of seeking guidance from Mary as to how Barry would have handled the process of canvassing for votes. In the end Tessa had told him firmly that he must not badger Mary about the Parish Council. He became huffy at this, but it was better, Tessa thought, that he should be angry with her, rather than adding to Mary’s distress, or provoking her into a rebuff, as had happened over the viewing of Barry’s body. ‘The Mollisons, though!’ said Colin, re-entering the room with a cup of tea. He had not offered Tessa one; he was often selfish in these little ways, too busy with his own worries to notice. ‘Of all the people for her to have dinner with! They were against everything Barry stood for!’ ‘That’s a bit melodramatic, Col,’ said Tessa. ‘Anyway, Mary was never as interested in the Fields as Barry.’ But Colin’s only understanding of love was of limitless loyalty, boundless tolerance: Mary had fallen, irreparably, in his estimation. How to cite Part Two Chapter VIII, Essay examples

Thursday, December 5, 2019

Financial Analysis Business Decision Guide

Question: Discuss about the Financial Analysis for Business Decision Guide. Answer: Introduction: King and Queen will be held liable for any losses suffered by EFL limited. It is the duty of auditor to render its services in an honest manner as he holds a fiduciary position. An auditor is liable in two cases-one is civil liability and the other is criminal liability. Criminal liability occurs when there is a dispute between the government or state and the organisation.Civil liability occurs due to dispute between an individual and the organization. Punishments for both liabilities are different depending upon the severity of the case. Every auditor has a responsibility to obtain sufficient appropriate audit evidence before he reaches to any of the conclusions. In case he is not able to obtain proper evidences to base his opinion on he should issue disclaimer of opinion. One should never forget that an auditor occupies a position of high trust and value. Many investors confidence is bestowed on him (John Hoggett,Law Edwards,John Medlin 2014). An auditor should reflect real independence in his work. He should note down all the obligations which comes to his notice during audit of books. He should ask for written representation from the management wherever necessary. Along with that one should also make sure to obtain external references to verify written representations provided by the management. Regarding each and every aspect of the business he should conclude his opinion(Rick Hayes, Philip Wallage,Hans Gortemaker 2014).On the basis of the reports issued by him, many stakeholders take their decisions. Shareholders decide whether to keep their funds invested in the business, credit decide whether to continue long term relationship with the company or not, government decide upon the tax regimes and financial institutions come to the conclusions whether to extend credit or not. No, the answer would remain the same even if EFL limited writes to King and Queen for their advise whether to grant the loan to Impulse Pty Ltd or not. An audit should always be conducted on the basis of generally accepted accounting principals and the needed ethical requirements of the profession. Before forming any opinion an auditor should confirm whether sufficient appropriate evidences have been received or not, and should compare and confirm those evidences before reaching to any of the conclusions. For this he should inquire the management and those charged with governance to obtain an understanding of the structure of the government, its operations and types of risks faced by it.One should confirm whether proper internal control systems are in place or not. To draw more appropriate evidences analytical procedures should also be performed by the auditor(Mark Beasley,Frank Bucklers,steven Glover,Douglas Prawitt 2014).Proper inventory count should be obtained and required extern al confirmations of debtors should be received. After all the above procedures are carried out he should reach to an appropriate conclusion on which his opinion will be based. His opinion holds high value and confidence of many stakeholders relies on it. He can also place his reliance on the audit work performed by others but he will be continue to be responsible for his opinion. As in this particular case EFL places reliance on King and Queen audit report, they are in a loss now. So if any losses are faced by EFL ltd due to gross negligence of King and Queen, it will be born by King and Queen Ltd too. Actual Independence Auditors independence is a very crucial and important element of the audit profession. Independence means the auditors capacity to present his opinion in an impartial way away from biases and conflicting responsibilities (Alvin Arens,Randal Elder,Mark Beasley,Chris Hogan,2016). Actual independence is the real independence which enables the auditor to take independent decisions in situations of under pressure. It reflects the independence of mind ( Steven Bragg,2014).It is the art of giving an honest decision. Auditors main purpose is to express his opinion on the financial position of the company that whether they reflect a true and fair view of the company and whether they are reliable or not. He has a position of high importance as the confidence of stakeholders is bestowed upon him. An auditor should completely disclose all the obligations that come to his knowledge during the engagement. Perceived Independence Perceived independence is not the true independence. It is due to avoidance of facts which are true attributes of an audit of financial statements.Perceived independence is encouraged only when an auditor is either familiar with the key personnel of the company or it has some sort of self interest in the entity itself.In that case he wont be able to deliver an opinion free from biases.( Steven Bragg,2014). If the independence of an auditor is only in appearance then reliance cannot be made in his opinion. It is essential to know the true state of mind of an independent auditor as it helps in making the judgment on the reliability of his assurance. Quality of the audit report can be determined only by knowing of the reliability and assurance levels of the audit report. 1.Bob has breached Sec 140 of Confidentiality of APESB and ASA 200.According to this section an auditor will be guilty of misconduct if he discloses or uses any information he acquires in the conduct of an audit without his clients consent. Similarly ASA 200 deals with overall objectives of an independent auditor and the conduct of an audit in accordance with Australian Auditing Standards in which confidentiality is one of the main objectives of an independent auditor( Janice Loftus,Ken J Leo,Kerry Clark,Victoria Wise,2012). Bob can always take the help of different books and online reference material to complete his assignment. In this way he wont be breaching any of the sections. Wendy has breached Sec 120 of objectivity, Sec 210 of professional appointment and sec 290 of independence of APESB.Sec 120 says that an auditor should always act in an independent manner while delivering his responsibilities. Sec 210 says that appointment of an auditor should be as per the laws prescribed and Sec 290 talks about independence of auditor in delivering his responsibilities. In this case Wendy should suggest some other Company Secretary to take over the tasks of ACE Ltd. He should continue working as an engagement partner. He should make sure that appointment of company secretary is as per the prescribed rules. Leo has breached Sec 290 of APESB of Independence of auditor. He has an indirect interest in Precision Machinery Limited. As his father is a foreman in that comapany.Independence can be of two types-real and perceived independence. Real independence is the independence of mind where the auditor can take decisions free from conflicting interests. Its the judgment without any undue pressures. Perceived independence is the independence which is only for the outside appearance. An auditors opinion is not reliable in such kind of independence. Therefore in this case Leo independence is seem to be seen as perceived independence. It has also breached ASA200 of Australian Auditing Standards which talks about auditors independence in his work. Some other auditor who doesnt have any direct interest can takeover the audit of Precision Ltd. In that case he can exercise professional judgment and can base his opinion on true facts and figures. His decision wont be under any undue influence and will be free from any bias. His independence will be termed as real independence. Whereas if Leo would have done the audit, his independence would be seen as perceived independence(Rick Hayes, Philip Wallage,Hans Gortemaker,2014). Chan Associates has breached Sec 240 of APESB of Fees and other types of remuneration. Fees given should be in terms already decided at the time of engagement. Any deviation from the standards is not valid. Whenever an auditor is appointed in the annual general meeting of the shareholders, his remuneration is decided in that meeting itself. Manner of payment of remuneration is also decided in that meeting itself. Later on terms and manner of remuneration can be changed if agreed by both the parties(Thomas R. Ittelson 2011). Therefore, Chan Associates can ask their fees to be paid on the terms already decided between them and the management. References John Hoggett,Law Edwards,John Medlin(2014).Accounting.John Wiley and Sons,9th revised edition.Melbourne Janice Loftus,Ken J Leo,Kerry Clark,Victoria Wise(2012).Understanding Australian Accounting Standards.John Wiley Sons.Melbourne Thomas R. Ittelson(2011).Financial Statements:A step by step guide in understanding and creating Financial Reports.Career pr Inc.USA Steven Bragg.(2014).Financial Analysis:A Business Decision Guide.Accounting Tools,2nd edition. Rick Hayes, Philip Wallage,Hans Gortemaker(2014).Auditing of Financial Statements-Principals of Auditing.Pearson Publishers.UK John Hoggett,Law Edwards,John Medlin(2014).Accounting.John Wiley and Sons,9th revised edition.Melbourne Janice Loftus,Ken J Leo,Kerry Clark,Victoria Wise(2012).Understanding Australian Accounting Standards.John Wiley Sons.Melbourne Thomas R. Ittelson(2011).Financial Statements:A step by step guide in understanding and creating Financial Reports.Career pr Inc.USA Steven Collings,Maire Loughram(2013).Financial Accounting for Dummies. John Wiley Sons.Melbourne Mark Beasley,Frank Bucklers,steven Glover,Douglas Pramitt.(2014).Auditing Cases:An interactive learning approach.Pearson Publishers.UK Alvin Arens,Randal Elder,Mark Beasley,Chris Hogan(2016).Auditing and Assurance Services.Pearson.UK Dyson, J.R. (2010)Accounting for Non-Accounting Students [online]. Harlow:Financial Times Prentice Hall. [Accessed 02 March 2014]. Kieso, J., Weygandt, J. and Warfield, T.D. (2011) Intermediate accounting.[online].New Jersey: John Wiley Sons. McLaney, E.J. and Atrill, P. (2012) Accounting: An Introduction.[online]. Harlow:Pearson. Robert Allan Hill(2013).Strategic Financial Management.Retrieved from https://bookboon.com