What Is Anaphase in Cell Biology

Anaphase is a stage in mitosis and meiosis where chromosomes begin moving to opposite ends (poles) of a dividing  cell. In the cell cycle, a cell prepares for growth and division by increasing in size, producing more organelles and synthesizing DNA. In mitosis, the DNA is divided evenly among two daughter cells. In meiosis, it is distributed between four haploid cells. Cell division requires a lot of movement within a cell. Chromosomes are moved by spindle fibers in order to ensure that each cell has the correct number of chromosomes after dividing. Mitosis Anaphase is the third of four phases of mitosis. The four phases are Prophase, Metaphase, Anaphase, and Telophase. In prophase, chromosomes migrate toward the cell center. In metaphase, chromosomes align along the center plane of the cell known as the metaphase plate. In anaphase, the duplicated paired chromosomes, known as sister chromatids, separate and begin moving toward opposite poles of the cell. In telophase, chromosomes are segregated into new nuclei as the cell splits, dividing its contents between two cells. Meiosis In meiosis, four daughter cells are produced, each with half the number of chromosomes as the original cells. Sex cells are produced by this type of cell division. Meiosis consists of two stages: Meiosis I and Meiosis II. The dividing cell goes through two phases of prophase, metaphase, anaphase, and telophase. In anaphase I, sister chromatids begin moving toward opposite cell poles. Unlike in mitosis, however, the sister chromatids do not separate. At the end of meiosis I, two cells are formed with half the number of chromosomes as the original cell. Each chromosome, however, contains two chromatids instead of a single chromatid. In meiosis II, the two cells divide again. In anaphase II, sister chromatids separate. Each separated chromosome consists of a single chromatid and is considered to be a full chromosome. At the end of meiosis II, four haploid cells are produced.

The Club Culture Essay - 1354 Words

The Club Culture The club culture-hundreds of thousands of young people across the country, covered in sweat and rhythmically throbbing to a beat- has long been filled with stigmas and stereotypes; the idea that hip-hop music is only for people of African descent, or solely for the impoverished youth as Dale Kleinschmidt, an ex-DJ and amateur break dancer from Dallas, puts it, has been a common view associated with the hip-hop scene by the masses. Dale got interested in break dancing because, as he says, he wanted to look cool. In the beginning, the idea of being able to break dance was funny to him- he had already been involved in the dance scene, but he had never been a b-boy, he just DJed. A lot of Dales interest in the dance†¦show more content†¦...provided youre not a jerk to anyone else, its very easy to be respected.... The kids themselves have high respect for anyone involved- what it basically comes down to is a bunch of kids trying to find something to do on a Friday night. ...if n othing else, it seems that most of the kids I would break dance with were just bored... The four elements of hip-hop, as Dale, and many other people, would say are as follows: MCing, DJing, tagging, and dancing. Of the four, Dale feels that he is most learned in the aspects of dancing and DJing. Before Dale ever got involved in the hip-hop culture specifically he was out DJing trance records- a form of techno. ...I think that what youll find is that its the same group of kids going to two different places, depending on what their mood is like... Techno, a form of music based on electronics, is similar to hip-hop because the share some of the same elements- more specifically break dancing and DJing. While tagging- essentially spray painting your name on a wall- and MCing- rapping or singing over the music the DJ is playing- seem to be unique to hip-hop culture, both techno and hip-hop seem to be built around dancing. The music played in both scenes is always loud and driven by bass. Dale got interested in DJing when he was in high school. At first he had wanted hisShow MoreRelatedEssay on The History and Context of Club Culture1646 Words   |  7 PagesThe History and Context of Club Culture History is hard to know because of all the hired bullshit, but even without being sure of history it seems entirely reasonable that every now and then the energy of a whole generation comes to a head in a long fine flash, for reasons that nobody really understands at the time, and which never explain, in retrospect, what really happened (Hunter.S.Thompson, Fear and Loathing in Las Vegas) The late 1980s sawRead MoreCulture is Everything in The Joy Luck Club by Amy Tan638 Words   |  3 Pagesher education and her culture.† (Quoted from Plato’s The Republic) Dependence in culture is inevitable for humans – take this away and we are lost (Livesey and Lawson, 2008). Livesey and Lawson (2008) generally defined culture as â€Å"a way of life†. According to Merriam Webster Dictionary culture is â€Å"the customary beliefs, social forms, and material traits of a racial, religious, or social group† (Merriam Webster Dictionary). Several factors affect the formation of one’s culture, Palispis, E. (2007)Read More Chinese Culture vs. American Culture in Amy Tans The Joy Luck Club692 Words   |  3 PagesChinese Culture vs. American Culture in Amy Tans The Joy Luck Club An authors cultural background can play a large part in the authors writing. Amy Tan, a Chinese-American woman, uses the cultural values of Chinese women in American culture in her novel, The Joy Luck Club. These cultural values shape the outcome of The Joy Luck Club. The two cultural value systems create conflict between the characters. In The Joy Luck Club, the chapter Waiting Between the Trees illustrates major concernsRead More The Importance of History and Culture in Amy Tan’s The Joy Luck Club1170 Words   |  5 PagesThe Importance of History and Culture in Amy Tan’s The Joy Luck Club   Ã‚  Ã‚   The impact of history and culture on an individuals life is tremendous. History plays a large role in forming an individual because it helps them develop morals, ideals, and goals in life. It begins the process of finding an identity. The past is never forgotten because it leaves marks on ones life as a scar does to ones body. It may go unseen physically, but the emotional effects it produces last a lifetime, and can continueRead More Essay on Clash of Cultures Portrayed in Amy Tans The Joy Luck Club1270 Words   |  6 PagesClash of Cultures Portrayed in The Joy Luck Club    The environment in which one grows up molds their character and behavior. The four daughters portrayed in The Joy Luck Club are of Chinese descent, yet they are not Chinese. The daughters speak in English, not the language of their mothers, Mandarin. The daughters are addressed by their English names, or they do not have a Chinese name at all. They think as Americans and have little memory of their Chinese thinking, customs or traditions. Read More The Roles of Culture, Mothers, and Daughters in Amy Tans The Joy Luck Club1326 Words   |  6 Pagesthe mothers in the Joy Luck Club, by Amy Tan. Unfortunately it was much more complicated than that, because the daughters had minds of their own, to a certain extent, minds that were part American. The emphasis on honor, obedience, and loyalty among women are immense in this novel (The Joy Luck Club: An Overview). In America, these characteristics were not emphasized nearly as much – and that is what caused tension between mothe r and daughter.   Ã‚  Ã‚   The Joy Luck Club was founded by Suyuan Woo,Read MoreEffect Of Contrasting Cultures On Amy Tan? S? The Joy Luck Club?2080 Words   |  9 PagesContrasting Cultures in Amy Tan?s ?The Joy Luck Club? Culture is best described as a common set of core values, traditions, and rituals that a specific group of people share. With that being said, as more and more cultures begin to blend together and migration becomes a larger part of modern life, new cultures are always forming and being adopted. Even though cultures are always changing, they can still be categorized according to two types of culture. The first type of culture is ?high? culture, whichRead More History, Culture and Identity of Mothers and Daughters in Amy Tan’s The Joy Luck Club1395 Words   |  6 PagesHistory, Culture and Identity of Mothers and Daughters in Amy Tan’s The Joy Luck Club   Ã‚  Ã‚   Amy Tan’s The Joy Luck Club is a novel that deals with many controversial issues. These issues unfold in her stories about four Chinese mothers and their American raised daughters. The novel begins with the mothers talking about their own childhood’s and the relationship that they had with their mothers. Then it focuses on the daughters and how they were raised, then to the daughters current lives, andRead MoreThe Joy Luck Club by Amy Tan could be about any Culture or Generation1077 Words   |  4 PagesThe Joy Luck Club Lost in Translation Amy Tan said in the People Magazine in 1989 about her novel, The Joy Luck Club, â€Å"The book could be about any culture or generation and what is lost between them.† Amy Tan reveals that the mothers try to pass on their Chinese heritage and teach their American-born daughters to avoid the mistakes the mothers made growing up in China. However, the daughters often see their mothers’ attempts at guidance as attempting to control their lives. The mother and daughterRead More Mother-daughter Relations and Clash of Cultures in Amy Tans The Joy Luck Club2470 Words   |  10 Pageslife in China while developing the themes of mother-daughter relations, cultural adaptation and women with a past.   Tan’s novels share many themes and elements, but this paper will focus mainly on two episodes of the novel The Joy Luck Club: The Joy Luck Club and Waiting Between the Trees; and will make references to The Kitchens God Wife and The Hundred Secret Senses. In the first place, mother-daughter relations between Chinese mothers and ABC daughters are not easy ones in Tans novels

Astronomers Count Galaxies in the Cosmos

How many galaxies are there in the cosmos? Thousands? Millions? More? Those are questions that astronomers revisit every few years. Periodically they count galaxies using sophisticated telescopes and techniques. Each time they do a new galactic census, they find more of these stellar cities than they did before. So, how many are there? It turns out that, thanks to some work done using Hubble Space Telescope, there are billions and billions of them. There could be up to 2 trillion...and counting. In fact, the universe is more vast than astronomers thought, too. The idea of billions and billions of galaxies may make the universe sound much bigger and more populated than ever. But, the more interesting news here is that there are fewer galaxies today than there were in the early universe. Which seems rather odd. What happened to the rest? The answer lies in the term merger. Over time, galaxies formed and merged with each other to form larger ones. So, the many galaxies we see today are what we have left after billions of years of evolution. The History of Galaxy Counts Back at the turn of the 19th century into the 20th, astronomers thought there was only one galaxy — our Milky Way — and that it was the entirety of the universe. They saw other odd, nebulous things in the sky that they called spiral nebulae, but it never occurred to them that these might be very distant galaxies. That all changed in the 1920s, when astronomer Edwin Hubble, using work done on calculating distances to stars using variable stars by astronomer Henrietta Leavitt, found a star that lay in a distant spiral nebula. It was farther away than any star in our own galaxy. That observation told him that the spiral nebula, which we know today as the Andromeda Galaxy, was not part of our own Milky Way. It was another galaxy. With that momentous observation, the number of known galaxies doubled to two. Astronomers were off to the races finding more and more galaxies.   Today, astronomers see galaxies as far as their telescopes  can see. Every part of the distant universe seems to be chock full of galaxies. They show up in all shapes, from irregular globs of light to spirals and ellipticals. As they study galaxies, astronomers have traced the ways they have formed and evolved. Theyve seen how galaxies merge, and what happens when they do. And, they know that our own Milky Way and Andromeda will merge in the distant future.  Each time they learn something new, whether its about our galaxy or some distant one, it adds to their understanding of how these large-scale structures behave. Galaxy Census Since Hubbles time, astronomers have found many other galaxies as their telescopes got better and better. Periodically they would take a census of galaxies. The latest census work, done by Hubble Space Telescope and other observatories, continues to identify more galaxies at greater distances. As find more of these stellar cities, astronomers get a better idea of how they form, merge, and evolve. However, even as they find evidence of more galaxies, it turns out that astronomers can only see about 10 percent of the galaxies they know are out there. Whats going on with that? Many more galaxies that cant be seen or detected with present-day telescopes and techniques. An astonishing 90 percent of the galaxy census falls into this unseen category. Eventually, they will be seen, with telescopes such as the James Webb Space Telescope, which will be able to detect their light (which turns out to be ultra-faint and much of it in the infrared portion of the spectrum). Fewer Galaxies Means Less to Light up Space So, while the universe has at least 2 trillion galaxies, the fact that it used to have MORE galaxies in the early days may also explain one of the most intriguing questions asked by astronomers: if theres so much light in the universe, why is the sky dark at night? This is known as Olbers Paradox (named for the German astronomer Heinrich Olbers, who first posed the question). The answer may well be because of those missing galaxies. Starlight from the most distant and oldest galaxies may well be invisible to our eyes for a variety of reasons, including the reddening of light due to the expansion of space, the universe’s dynamic nature, and the absorption of light by intergalactic dust and gas. If you combine these factors with other processes that reduce our ability to see visible and ultraviolet (and infrared) light from the most distant galaxies, these could all provide the answer to why we see a dark sky at night. The study of galaxies continues, and in the next few decades, its likely that astronomers will revise their census of these behemoths yet again.

Property Of The American Political Thought - 1382 Words

Property in the American Political Thought The concept of property has long been one of the most crucial aspects for the U.S. citizens, as it is a major part of the Constitutional, and, therefore, human rights. Although the perception and understanding of â€Å"property† have been considerably changed, especially in terms of political and philosophical vision, it still has a particular meaning for the Americans. In general, the idea of property is the question of the political thought and conceptualized thinking common for the United States. In most cases, its transformations are connected to the introduction of capitalism and related governmental decision in politics. Therefore, as any other topic, the value of property has undergone harsh debates. In particular, such important figures as James Fenimore Cooper, Ralph Waldo Emerson, and Walt Whitman have developed a fundamental scope of analyses with regard to the property rights in America. In fact, the U.S. civil and property rights have a legal hierarchical organization, where the property rights stay in between the constitutional power and individual civil rights. In the 5th Amendment, the aspect of private property is mentioned as â€Å"nor shall private property be taken for public use without just compensation†(1273). This is the clearest example of private property protection in the United States and its initial value. Besides, the Declaration of Independence relates the property rights to the issues of equality and theShow MoreRelatedJean-Jacques Rousseau and John Locke: Their Relevance for American Society 1811 Words   |  7 Pagesprotect individuals’ rights. Locke, believes that each individual has a right to life, liberty and property. Private property is so vital to Locke because man earns the right to property through labor which shows that not only are individual rights important, but also advancement of individual interests. Rousseau, however, does not go along with Locke’s idea of individualism. Instead Rousseau’s political philosophy is encapsulated in the idea of the general will and he theorizes that an individual’sRead MoreThe Challenge For Property Qualifications For Voting907 Words   |  4 PagesOne basis of political democracy in this period was the challenge to property qualifications for voting. It began in the American Revolution but culminated in the early nineteenth century. After the Revolution, no new state required property ownership to vote, and in older states, constitutional conventions in the 1820s and 1830s abolished property qualifications, partly because the growing number of wage earners who did not own much property demanded the vote. In the South, however, where largeRead MoreNasty, Brutish, And Short By Thomas Hobbes Essay1198 Words   |  5 Pagespoetic description of pre-political life that is invariably repeated in just about every political science p rogram throughout the Western world. It is a phrase that motivates a strikingly persuasive argument for the solution of government. For Hobbes, this is the State of Nature, and thus the precursory basis for human politics. However, his pessimistic view of the State of Nature has been refuted by other men of great intellectual influence. Another giant in the world of political theory, John Locke,Read MoreAndrew Jackson Vs. Jacksonian Democracy1142 Words   |  5 PagesUsing the third chapter of The American Political Tradition analyzes the career of Andrew Jackson and the concept of â€Å"Jacksonian Democracy.† and other source materials. I will compare and contract Thomas Jefferson and Andrew Jackson. They both being influential political figures in two very different eras. Each formed their own democracy that helped shape the way we think about American government. Consequently, they had their differences, yet they also had their similarities. From many viewpointsRead More Audrey Hofstadter Summary: The Founding Fathers: The Age of Realism 1580 Words   |  7 Pagesbetween democracy and tyranny is discussed as the Founding Fathers who envisioned the Constitution in Philadelphia in 1787 believed not in total democracy, but instead saw common man as selfish and contemptuous, and therefore in need of a a good political constitution to control him. Being a largely propertied body, with the exception of William Few, who was the only one who could honestly be said to represent the majority yeoman farmer class, the highly privileged classes were fearful of grantingRead MoreThe United States Of America1484 Words   |  6 PagesAmerica has a notoriety for being a reference point of liberty and diversity from the colonial period of it s history. From the earliest starting point, notwithstanding, American liberties were attached to a blend of religious and ethnic affiliations that special a few tenants of North America over others. Although European thoughts of liberty set the tone for what was conceivable, those freedoms looked to some degree changed in pioneer North America, where indigenous and African people groups andRead MoreWomens Suffrage in the 1800’s-19th Century Essay1190 Words   |  5 Pagesopportunity for an education, their voting rights, ownership of property, and being employed. As mentioned above, women’s role were unjust to the roles and freedoms of the men, so an advanced education for women was a strongly debated subject at the beginning of the nineteenth century (McElligott 1). The thought of a higher chance of education for women was looked down upon, in the early decades of the nineteenth century (The American Pageant 327). It was established that a women’s role took partRead MoreThe Legacy Of The American Revolutionary War1435 Words   |  6 PagesEnglish philosopher John Locke once said, â€Å"Where there is no property, there is no injustice†; a statement that would play a pivotal role on the American Founder’s philosophy. After the American Revolutionary war, the U.S Government, or lack of, was failing under the Articles of Confederation as the law of the land. The Founders knew they had to develop a more stable central government for fear of tearing the nation apart. The Constitution Americans abide by today was then created, but not was not a unanimousRead MoreEdmund Burke and Thomas Paine: A Comparative Analysis of Their Views on the French Revolution913 Words   |  4 Pageswas subversive of social order, while in The Rights of Man the radical democrat Thomas Paine insisted that all human beings had equal rights and citizenship. Burke had been a defender of the American Revolution because he thought that it had upheld the traditional English rights of life, liberty and property. Paine had participated directly in it, working with Benjamin Franklin to write a democratic constitution for Pennsylvania in 1776, as well as the famous pamphlet Common Sense that justifiedRead MoreJohn Locke And James Harrington Essay1378 Words   |  6 Pagescultural melting pot. With these cultures comes the application of a wide-range of philosophies. Political Philosophers such as John Locke and James Harrington along with the seekers of religious freedom the Pilgrims set a standard for government’s rol e in American’s lives. This standard is then transformed into what James Madison referred to as â€Å"factions† or as contemporary Americans would refer to as Political parties. All of these variables thus factor into how American’s view law and order represented

My Personal Philosophy of Education Essay - 690 Words

My Personal Philosophy of Education Without education, society as we know it would cease to exist. Formal education is what has made our country and other industrialized nations great. Thus, as a future educator, I anticipate the opportunity to assist in the molding of future generations by imparting essential knowledge. The famous philosopher and educator, John Dewey, once said, Education is the process of living through a continuous reconstruction of experience. It is the development of all those capacities in the individual which will enable him to control his environment and fulfill his possibilities. Identifying with Deweys pragmatist philosophy, I believe that children are ultimately shaped by their†¦show more content†¦I will always recognize each of my students as individuals, while making sure that they realize the valuable contributions they have to offer society. Any behavioral problems will be discussed one-on-one with the student in question. Only after multiple offenses, or under certain circumstances, will I seek the advisement of administrators. I also intend to focus on rewarding students for positive behavior, rather than punitively punishing them for negative actions. Regarding the more specific aspects of classroom arrangement and procedure, my views are, once again, rather eclectic. In fact, concerning classroom seating, I plan to opt for a more traditional approach. For example, I will utilize linear seating when my students are not engaged in group activities. In addition, I believe in testing students frequently to determine what they have learned, however, I do believe that curriculum alignment is essential in the testing process. On the other hand, I will construct bulletin boards that are both culturally and ethnically diverse in order to promote a greater sense of acceptance among my students. Also revealing my progressive tendencies, I plan to implement a variety of projects and supplemental materials that address each of Howard Gardners multiple intelligences. On another token, I believe the increasing trends toward national standards for teachers and students have both positive as well as negativeShow MoreRelatedMy Personal Philosophy Of Education997 Words   |  4 Pages Philosophy of Education Discovering the place where personal values and expertise meet organizational values and needs offers a dynamic partnership opportunity. Mutual achievement of organizational academic quality and professional fulfillment provides a positive learning environment. Developing a personal philosophy of education enables an educator to understand and communicate the underlying basis for his or her approach to education. Sharing this philosophy provides valuable information forRead MoreMy Personal Philosophy Of Education1476 Words   |  6 Pages871 Foundations of Higher Education Summer 2015 Instructor: Joel Abaya, PhD Personal Philosophy of Education Submitted by: Wessam Elamawy . Personal Philosophy of Education Introduction: From the very beginning of my life I recognized the importance of higher education. I am 34 years old. I am Egyptian. I was born in a highly educated family . My father earned a Ph.D. in chemistry. My uncle earned a Ph.D. in Engineering . My aunt is a doctor. My grandparents were highly educatedRead MoreMy Personal Philosophy of Education958 Words   |  4 PagesMy Personal Philosophy of Education It is customary that on New Year’s Eve, we make New Year resolution. The fact is that we are making a set of guideline that we want to live by. These are motives that we seek to achieve. In a similar way, teachers live by philosophy. This essay focuses on my personal philosophy of education. It unfolds the function of philosophy in a teacher’s life, my view on the purpose of education, the student teacher- relationship and the philosophy which influences myRead MoreMy Personal Philosophy Of Education1443 Words   |  6 PagesThese beliefs of education are known as the philosophy of education. The philosophy of education is defined as the influences of what is taught and how the students will be taught. Throughout my study in my education class and past experiences, my mind was expanded and I acquired sufficient knowledge to develop my own concept of my personal philosophy of education. First, I will clarify the reasons why I choose the profession of being an educator. The first reason has been my parents influenceRead MoreMy Personal Philosophy Of Education1335 Words   |  6 Pagesteaching style in the â€Å"Finding Your Philosophy of Education Quiz.† While I enjoyed learning about the different philosophies and psychological influences of teaching, I prefer constructivism, social reconstruction, and progressivism due to their student-centered learning, hands-on or project based learning style, while making efforts to improve the world around them. I will be discussing why I chose progressivism, social reconstruction, and constructivism as my preferences, as well as the role ofRead MoreMy Personal Philosophy Of Education966 Words   |  4 Pages Personal Philosophy of Education Allyson C. Taylor EDUC 542 Dr. M. Derrick Regent University The definition of curriculum can be as mysterious as the curriculum itself. Oliva (2013) described the hunt for the curriculum as being similar to â€Å"efforts to track down Bigfoot, the Bear Lake Monster, [and] the Florida Everglades Skunk Ape †¦Ã¢â‚¬  (pg. 2). All of these elusive beings have left tracks, yet there isn’t a single photograph to prove their existence—just likeRead MoreMy Personal Philosophy Of Education873 Words   |  4 Pagesis a meaningful education? Throughout time many philosopher and educators have pondered on this question, leading to the development of theories and concepts that are present in the classroom today. In my personal experience, an educator philosophy is built over a course of time which is based on their knowledge and experience. An educator belief system is like a river, it changes and matures throughout its course, bending and changing as it progresses. Throughout the course of my educational careerRead MoreMy Personal P hilosophy Of Education878 Words   |  4 PagesPersonal Philosophy of Education After taking the Educational Philosophies Self-Assessment test, I was able to figure out my referencing scores for my ideal logical instructional principles believed rational of the classification of educational archetypes. The areas of greatest influence in my philosophy of education included Humanism with a total of 21 points, Perennialism and Existentialism with 18 total points in those areas. Essentialism was second with 16 points and Reconstructionism recordRead MoreMy Personal Philosophy Of Education1152 Words   |  5 PagesIntroduction My personal philosophy of education relies on the fundamental belief that every individual has inherent value, therefore designating education as an environment where students may grow in their self-worth through academic and relational support. Thus, the purpose of education is to provide individuals with the opportunity to learn about both content and about self, growing in their identity. Within this personal philosophy of education, I will further detail the aim of education, the roleRead MoreMy Personal Philosophy Of Education978 Words   |  4 PagesEducation is undoubtedly the most important aspect of a person’s life. It is education that shapes our prospective and creates independent thinkers. It is the foundation of an individual’s future. It is education that pushes us forward in the direction of self-expression because we are equipped with basic skills and the knowledge of how to think for ourselves. Above all, we are our interests; everything we accomplishe d is the result of our passion. My goal is to be the driving force that helps my

Auditing, Attestation, and Assurance Services Paper Introduction Essay Example For Students

Auditing, Attestation, and Assurance Services Paper Introduction Essay Auditing, Attestation, and Assurance Services Paper Jane Johnson Contemporary Auditing I ACC/491 Auditing, Attestation, and Assurance Services Paper Introduction Auditing is a subset of attestation, which is a subset of assurance. These services, which are governed by several organizations, are unique in their own way. Because of the constantly changing role of the auditor, particularly since the Sarbanes-Oxley Act of 2002, different types of services have become necessary. In this paper we will compare and contrast auditing, attestation, and assurance services as well as provide examples of each service. In addition it will explain what standards apply to each service and who establishes those standards. Comparing and Contrasting Auditing, Attestation, and Assurance Services Auditing is the term used to describe the process of obtaining objective evidence regarding the reliability and integrity of financial information or statements (Elliott Pallais, 1997). It includes procedures such as testing systems and gathering evidence. Inquiry is another important procedure in addition to analytical tests of records and systems. Attestation is the reporting of the results analyzed and confirmed in the auditing process. A Certified Public Accountant (CPA) involved in an attest engagement will issue a written report and take responsibility regarding the fairness of the information presented. Various levels of responsibility including three standard types: an examination is referred to as an audit, a review, which is less in scope, and an agreed-upon-procedures report. Agreed-upon-procedures are listed and the results are reported for each procedure as designed. Assurance is very much like an audit except that it usually is used to verify a certain financial issue project. As with all attestation functions, independence is the backbone of an assurance procedure. The difference is that assurance reports are not necessarily a historic set of facts. They could be used to project or forecast the effects of certain transactions. Assurance services ay include risk assessment, reliability of systems, business performance measurement, or compliance with policies (Elliott Pallais, 1997), which is obviously, a specific examination and a specific report. Assurance services might involve the type of reports provided in more traditional attestation engagements or they might provide less structured communications, such as reports without explicit conclusions or reports are issued only when there are problems. Assurance services are often desired to be more cust omized to information needs of decision makers in specific circumstances. To be responsive to those needs, the form of CPA communication is expected to be more flexible. Thus, a significant difference between assurance and attestation engagements is that assurance engagements do not necessarily result in a standard form of report, whereas attestation engagements (and more familiar audits and reviews) do. Examples of each type of service/who might request such a service Reliable information is the foundation of many decisions in the business world. The purpose of financial statement is to making sure that the financial statement provide reasonable assurance that the financial statement are free from material misstatement and comply with the general accepted accounting principles (GAAP) (Boynton Johnson, 2006). Auditing services, attestations services, and assurance services are the type of services that certified public accountants (CPA), CPA firm, and related professionals provide to clients. The three types of service have similarities, differences. Auditing is â€Å"a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users† (Boynton Johnson, 2006, p. 6). Audit is one type of assurance service and focuses on depicting the information contained on the four financial statements such as the balance sheet, income statement, statement of cash flow, and the statement of retained earnings. .u845f683ec8443d9b43958415aefd1b6b , .u845f683ec8443d9b43958415aefd1b6b .postImageUrl , .u845f683ec8443d9b43958415aefd1b6b .centered-text-area { min-height: 80px; position: relative; } .u845f683ec8443d9b43958415aefd1b6b , .u845f683ec8443d9b43958415aefd1b6b:hover , .u845f683ec8443d9b43958415aefd1b6b:visited , .u845f683ec8443d9b43958415aefd1b6b:active { border:0!important; } .u845f683ec8443d9b43958415aefd1b6b .clearfix:after { content: ""; display: table; clear: both; } .u845f683ec8443d9b43958415aefd1b6b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u845f683ec8443d9b43958415aefd1b6b:active , .u845f683ec8443d9b43958415aefd1b6b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u845f683ec8443d9b43958415aefd1b6b .centered-text-area { width: 100%; position: relative ; } .u845f683ec8443d9b43958415aefd1b6b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u845f683ec8443d9b43958415aefd1b6b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u845f683ec8443d9b43958415aefd1b6b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u845f683ec8443d9b43958415aefd1b6b:hover .ctaButton { background-color: #34495E!important; } .u845f683ec8443d9b43958415aefd1b6b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u845f683ec8443d9b43958415aefd1b6b .u845f683ec8443d9b43958415aefd1b6b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u845f683ec8443d9b43958415aefd1b6b:after { content: ""; display: block; clear: both; } READ: Schizophrenia2 EssayAn example of auditing service is the financial statement audit provided by public CPA firm to making sure that financial statements are in accordance with GAAP. The auditors will provide the conclusion of their discoveries to interested users and provide reasonable assurance whether the company is likely to carry its activity for the next year also known as going concern. The government, internal service revenue, lenders, creditors, stockholders, investors and other stakeholders might request the financials statement audit for sound decisions. Assurance services are â€Å"independent professional services that improve the quality of information, or its context, for decision makers† (Boynton Johnson, 2006, p. 11). Assurance services include financial information and non-financial information. Examples of assurance services are Internet Website certification (WebTrust), business risk assessment (Risk Advisory), accounts receivable review and cash enhancement, third-party reimbursement maximization, rental property operations review, customer satisfaction surveys, evaluation of investment management policies, fraud and illegal acts of prevention, and deterrence are some examples. The audit committee board, stockholders, investors, management, lenders and other parties at stake might request assurances services. Attestation service is the written communication by certified public accountants, which expression conclusion about the third party (Boynton Johnson, 2006). Examinations of expected financial statements and entity compliance with law and regulation such as Sarbanes-Oxley Act are examples of attestation services. The management relies heavily on this type of assurance. What standards apply to each service and who establishes those standards Auditing standards follow the rules set in place by Generally Accepted Accounting Principles (GAAP) and are set by the Financial Accounting Standards Board (FASB). The PCAOB was established in 2002, and in 2003 the PCAOB adopted the Generally Accepted Auditing Standards (GAAS) that were also adopted by the Auditing Standards Board (ASB) (Boynton Johnson, 2006). Section 103 of the Sarbanes Oxley Act (SOX) directs the PCAOB to establish standards for auditing and attestation for public accounting firms to follow. Statement on Standards for Attestation Engagements (SSAE) was designed to enhance consistency and quality in the attestation services. The SSAE was intended to provide guidance and a broad range of performance and reporting on attest services (Boynton Johnson, 2006). Assurance services standards were established by the AICPA through the development of the Assurance Services Executive Committee (ASEC). Conclusion The recent year’s fraud events have made it necessary to fine tune the auditing world. With the addition of attestation and assurance services to the already known service of auditing, CPAs can offer a little bit more stability to an unstable situation. It is hoped, this paper has clarified the differences between auditing, attestation, and assurance services to include how each service is established. References Boynton, W. C. , Johnson, R. N. (2006). Modern Auditing 8ed. Ney Jersey: John Wiley Sons, Inc. Elliott, Robert K. , and Pallais, Don M. (1997). Are You Ready For New Assurance Services? Journal of Accountancy June: 47-51.

Career Goals Paper free essay sample

Understanding family behavior and the dynamics of the working relationship would be keys in this field. Also, helping the less fortunate and guiding them through tough times would make a huge impact in today’s society. Plus, making the world better for children, and making sure children are fed and educated would be wonderful. Figure 1. 1 Key factors in my scores (refer to figure 1. ) to multiple pathways of learning include the following that will prove helpful in my studies at University of Phoenix: 1. Bodily Kinesthetic: I scored a 20 on this scale. Being able to use my hands when learning will be most beneficial for me throughout my studies. For instance, writing down key terms and walking around when reading my textbook would be my ideal study situation. Moving fingers under words while reading will assist me in comprehending the material. Also, learning by doing would also be preferable in this type of intelligence. We will write a custom essay sample on Career Goals Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Applying the concepts learned to real life situations would make learning more enjoyable for me. 2. Verbal-Linguistic: Scoring a 19 on this scale references my ability to learn through communication through language (listening, reading, writing, and speaking). Reading text and limiting highlighting would create an active learning environment when studying. Rewriting notes will help me remember what is being learned throughout the course. Also, being able to remember terms easily will help me gain a larger vocabulary of psychological terms. Discussing topics that interest me, such as abnormal psychology, will also play a huge part in my learning the discipline. 3. Intrapersonal: This was the highest scoring intelligence being a 21. Having a quiet place to study and think with no interruptions is a beneficial learning environment for me. This tells me that I prefer to think about issues before discussing them. Being interested in self improvement is a factor in this scale; improving me is my number one goal. 4. Interpersonal: My score for this intelligence was a 19. Knowing when enough is enough, and to step away from the situation is essential. * Attitude: Keeping a positive attitude never hurts anyone. Being confident in my ability to earn this degree will keep me on track. * Staying Motivated: Never lose sight of my main motivators. Knowing that a good career is possible after obtaining my degree keeps me focused. * Prioritizing: Never wait till the last minute to finish a project/assignment. Keeping on track with my assignments is essential for my success. Working on projects a little bit each day reduces stress. Procrastination is the enemy! Going back to school later in life is a huge challenge; however, I feel that the dividends will pay off in the long run. My ultimate goal is to be a lifelong learner. When your brain rests; it rusts. Learning does not have to stop after obtaining a degree; learning goes on throughout your entire life span. Becoming a college professor is my ultimate goal; giving back the gift of knowledge and making an influence is my dream. Actually, this paper taught me a very important lesson: You get out of education what you put into it. Never take a good education for granted and never stop learning.