Essay Topics For Middle School Students

Essay Topics For Middle School StudentsMiddle school students who are interested in writing essays are given many options when it comes to writing and researching. While there are many college-prep topics that teachers give to their students to think about, many of these topics also are difficult for some students to get started with. So, if you want to know what topics for middle school students you can use to help you get your essay started, check out the following list.American History is one of the easiest topics to get started on. All you need to do is make sure you have a detailed plan of events that you want to include and start typing! The great thing about this topic is that you can write as much or as little as you want to include.Religion is another easy essay topics for middle school students to get started on. There are so many topics to choose from that you'll need to research them a bit yourself. However, the two most popular topics to use for this essay are Abraham Li ncoln and the bible. This is because both of these topics are interesting to talk about, and there's no doubt that you'll come up with some interesting facts when you're writing an essay on either of these topics.Now then, since you're already thinking about topics for your essay on English grammar, let's move on to that one! These topics are also easy for you to research. You can research anything that you want and be able to write on it. However, just like religion, these topics are not very popular with most kids' parents, so if you're going to write a good essay, don't forget to put it into the context of your parents' opinions and beliefs.If you're wondering which essay topics for middle school students to use, you might want to look at the difference between their essays in school and essays in different schools. If you've ever looked at their papers in middle school, then you will notice that they don't use a lot of writing styles or subjects. They usually just write one page with a big paragraph to keep the teacher happy. If you're looking to use an essay topic, then you should make sure you don't write that way when you're writing a first essay.Writing and research are some of the most important things to remember. By making sure that you get the right idea out of your head and start writing, you can end up with a solid essay that you can take to the writing table. So make sure that you spend a lot of time thinking about what essay topics to use for your first one.By using article topics, you can still be effective in getting your essay written, but you won't have to worry about what type of topic you should use. With these great topics, you can write on anything that you want and come up with interesting facts to talk about.

A Report On The Seminar On Reading And Writing Is Made Me...

The Blugold Seminar in Critial Reading and Writing has made me a better writer, and reader for that matter, without question. At the beginning of the year, I was not very excited about taking this class. I had written many papers in high school, why do I need a specific class for doing the exact same thing; however, I could not have been more wrong. This class has taught me many writing skills, as well as enhanced my current writing skills, that I will be able to continue to use throughout my writing life. The first skill that was brought to my attention that I was able to refocus on was the ability to participate ethically and responsibly in the inquiry and research process. Begin able to research an argument, claim, or fact ethically and responsible was somewhat of a â€Å"shock† for me. One of our first assignments of the year, â€Å"The Milwaukee Experiment† tackled the issue of unethical labels used in today’s society. The reason that I started off strugglin g with this concept was because I grew up in a small town, went to a small high school, and did not really experience much diversity there. I would say that ninety-nine percent of the population was Caucasian throughout my town, and because of that we didn’t have to â€Å"worry about† being politically correct in racial, cultural, or sexual terms. â€Å"The Milwaukee Experiment† taught quickly to be politically correct when in reference to someone’s race, especially in an academic setting. The main example for this would be me usingShow MoreRelatedMy First Year Seminar ( Wifys )900 Words   |  4 Pagesgrade school teachers made me write about my day to day life and learn small grammar like the period, comma and how to spell words correctly while in high school being taught stronger links in writing for example run on and fragments. Remembering how I always slayed all the essays given to me, but they never inspired creativity because everything had to be structured in a certain way. Apart from the lack of creativity in high school, my teachers would say I was fine with my writings, even though I feltRead MoreThe Reflective Essay My Writing Essay1598 Words   |  7 PagesReflective Essay When I was a child, writing was one of my favorite hobbies, so I used to spend many hours to write in my daily journals. However, when I came to America, I felt more difficult to write and express my thoughts in English because I did not know much vocabularies and lacking grammatical knowledge. Then, I decided to go back to school to improve my writing skills because I recognize the significant of writing in my everyday lives. As a college student, my writing are about different types ofRead MoreMy Writing : The Reflective Essay Essay1666 Words   |  7 PagesThe Reflective Essay Writing has been one of my favorite hobbies since I was in high school, so I used to spend many hours to writing in my daily journals in Vietnamese. However, when I came to America, I felt more difficult to write and express my thoughts in English because I did not know much vocabularies and lacking grammatical knowledge. Then, I decided to go back to school to improve my writing skills because I recognize the significance of writing in my everyday lives. As a college studentRead MoreResearch Methodology16940 Words   |  68 Pagesis a fundamentally important question. No person would like to do research unless there are some motivating factors. Some of the motivations are the following: (1) to get a research degree (Doctor of Philosophy (Ph.D.)) along with its beneï ¬ ts like better employment, promotion, increment in salary, etc. (2) to get a research degree and then to get a teaching position in a college or university or become a scientist in a research institution (3) to get a research position in countries like U.S.A., CanadaRead MoreStatement of Purpose23848 Words   |  96 PagesOhio Wesleyan Writing Center Founded University Promoting1955 as a hallmark of liberal arts education writing Writing Guidelines Statements of Purpose From the OWU Writing Center in the Sagan Academic Resource Center The OWU Writing Center Corns 316 ââ€" ª (740-368-3925) ââ€" ª http://writing.owu.edu ââ€" ª open Monday-Friday, 9:00 a.m. to 5:00 p.m. Ohio Wesleyan University Writing Center  © 2011 Writing Guidelines for Statements of Purpose Contents Writing Your Statement of Purpose ..........Read MoreStatement of Purpose4243 Words   |  17 Pages. and passed my schooling in 200... The decade inculcated the bulk of the learning I possess today. There after I joined .a.b.c†¦. college Barnala and did my graduation with Commerce. Completing my graduation I came through certain phases which led me to pursue management at PG level. Looking at the trend in the market, where there is a great competition in the economy, every qualified person dreams to pursue his career in the business, since it is one of the areas seeing unprecedent growth. SoRead MoreSupporting the Development of English Literacy in English Language Learners22851 Words   |  92 PagesAssociates Report No. 61 February 2003 This report was published by the Center for Research on the Education of Students Placed At Risk (CRESPAR), a national research and development center supported by a grant (No. R-117-D40005) from the Office of Educational Research and Improvement (OERI), U.S. Department of Education. The content or opinions expressed herein do not necessarily reflect the views of the Department of Education or any other agency of the U.S. Government. Reports are availableRead MoreStrategic Management and Michael Porter: a Postmodern Reading7507 Words   |  31 PagesManagement and Michael Porter: a postmodern reading by: Toby Harfield It is an important and popular fact that things are not always what they seem. Hitchhikers’s Guide to the Galaxy Douglas Adams Introduction This article is located within a postmodern sensibility of exploration and play (Bauman 1992; Rorty 1989). I do not attempt to deconstruct (Linstead 1995; Cooper 1989; Derrida 1978), but merely to explore the possiblilty of a radical new reading of Michael E Porter. Is Porter postmodernRead MoreEssay about Irp Manual8334 Words   |  34 Pagesindividual research project as a partial fulfillment of its qualification. The process towards developing this individual research project began in your first year of study and continued in subsequent years. Essential skills have been learned in the reading and writing assignment, and the module assignments, and were brought together in the third year of study when you had to undertake a research project as a project team. I would like you to consider the unique qualities of the final individual researchRead MoreLangston Hughes Research Paper25309 Words   |  102 Pagesnot ashamed of being a black American. He had already written poems celebrating his heritage. He felt connected to the oppressed brown people of the world and hated his father for mistreating his Mexican employees. Witnessing his fathers tyranny made Langston sick enough to require hospitalization. By the end of the summer, Langston was glad to return to school in the United States. On the journey to his mothers house in Cleveland, Ohio, he recognized he was back in his native land when a white

Benefits Ralph To Hear Every Voices - Free Essay Example

Sample details Pages: 5 Words: 1568 Downloads: 8 Date added: 2019/04/15 Category Literature Essay Level High school Tags: Lord of The Flies Essay Did you like this example? There are many leaders in the world, but only a small percentage can actually lead. The book, Lord of the Flies, is a novel written by William Golding. The story is about a group of young British boys who have experienced a plane crash. Don’t waste time! Our writers will create an original "Benefits Ralph To Hear Every Voices" essay for you Create order And as a result, they end up on an unknown, uninhabited island, and they stay on the island for quite a long time before they get rescued by a British navy officer. During their time on the island, they are threatened by the imaginary beastie. With the threat of the beast, it changes how the two leaders of the boys, Ralph and Jack, lead their own groups. Throughout the story, Ralph and Jack both lead very differently, and they both have great qualities for being a great leader. Overall, Ralph is a better leader than Jack because he understands peoples needs thoroughly and he also establishes rules to organize his group. Ralph is a better leader than Jack because he understands the needs of his people thoroughly. After the election of the leaders, Ralph wins and he notices that Jack is upset because not only does he lose the election but also he loses the power that he had over the choir boys. By understanding Jacks need, he knows that he is in charge of the choir, so he lets [the choir] be what [Jack wants] them to be (Golding 23). By knowing and understanding Jacks strong desire for power, he shares some power with Jack to satisfy him. This demonstrates that Ralph can understand what Jack needs, and he provides him with a solution. Later, when Ralph calls for the assembly to address some problems that they have, he brings up the need of the shelters, because if it rains like when [they] dropped in [theyll] need shelters all right (Golding 52). Here, Ralph wants to build shelters for his people to prevent them from getting the rains, and he also wants to make the littluns to feel safe so they dont get nightmares that often. The littluns will also feel protected from the beast. Ralph knows what the needs of his people and the littluns are, therefore he provides them with a solution which is building a shelter. Understanding peoples needs is important because if the leader doesnt solve the problem that the people want him to solve, then he wont be a great leader. Here, Ralph not only understands his peoples need but he also provide them with the solution by building shelters. Ralph really illustrates that he understands his people, therefore Ralph is a better leader. Besides being able to understand his peoples needs thoroughly, Ralph is also being able to establish rules to organize his group, another crucial skill that a great leader should have. During the boys first assembly, Ralph establishes a rule in which [hell] give the conch to the next person to speak and [the speaker] wont be interrupted: Except by [Ralph] (Golding 33). Here, Ralph creates a rule which anyone has the conch gets to speak during the assembly and have their voice heard by all the other boys without getting interrupted by other people. Ralph simply creates a democratic society which everyone has equal rights despite their age and their physical strengths. With this rule, the littluns voices can be hear by all the other boys without being interrupted. It also benefits Ralph to hear every voices from his tribe, so he can make any necessary adjustments and not leave any important voices out. It highlights Ralphs excellent leadership skill by establishing fair equal rules for everyone. In addition to the rule of speaking, Ralph also establishes another rule that helps him to organizes his tribe very well. During an assembly, Ralph comes up with another rules which is when his people needs to use the restroom, they will have to go behind a rock. Therefore, Ralph tells them that If [theyll] taken short [they] go right along the beach to the rock (Golding 80). Here, Ralph comes up with another rule which is when people needs to use the restroom they must go behind the rock. By coming up with this rule, it displays that Ralph wants to keep the place clean instead of messy. And that helps Ralph organizes his group because if they all dont go to a certain place for restrooms then the place will be filthy.By coming up with this rule, he also puts restrictions of where people should use the restroom, therefore all the people will do the same thing, and his tribe will never runs out of order. An excellent leader like Ralph will always try to prevent things to run out of order, therefore Ralph establishes rules to organize his group and keep all the things in order. So, Ralph has excellent leadership skill in terms of establishing multiple rules to organize and manage his tribe really well. However, some people may judge it from a different perspective and think that Jack is a better leader only because he has experience as a leader. When the boys are electing a leader, Jack thinks that he ought to be the chiefbecause [Jacks] chapter chorister and the head boy(Golding 22). Here, Jack does have an advantage of having past experience of being a leader in a choir. Whereas Ralph who doesnt have any leadership experience before, therefore having an experience does give Jack some sorts of advantages for being a leader. Even though experience can help someone to be a great leader; however, the experience that Jack has does not help him to be a great leader in this situation. Leading a choir is disparate from leading a group of young boys at different age level to survive on an uninhabited island with no help from any adults. In this situation, a great leader will be able to come up with rules to organize his group and being able to understand his peoples needs thoroughly. Those are the crucial requirements for being a great leader for the tribe, and the experiences that Jack has are not going to make him a better leader in this situation. Besides having experience, some critics will still argue that Jack has excellent leadership skill because he can bring unity into his tribe. To be honest, Jack does bring people together as a whole. When Jack and his people are doing the dance during the feast under a scary thunderstorm, the boys found themselves eager to take a place in this demented but partly secure societythat hemmed in the terror and made it governable. (Golding 152) Here, Jack brings unity into his tribe by providing his people with meat, and he also creates a dance that makes his people feels secure. Jack is doing a pretty good job of making sure that everyone is full and feels secure. However, the boys are only united and feel secure when they have the meat; which means the meat brings unity to the tribe, not him. Once the people doesnt listen to him, he will start using force and violence on them as in Wilfreds case. Although Wilfred angers Jack, however Jack should never use violence on him just because Wilfred doesnt listen to him. On the other hand, when Jack doesnt listen to Ralph and decides to leave, Ralph doesnt put any violence on him and he also doesnt forces Jack to listen to him. To become a great leader, Jack shouldnt put any forces and violences of any kind on his people; because in the long run, people will start to get angry for the way Jack treats them and a revolution can occur. Instead of using violence, a leader that knows how to lead should always try to understand what his people is thinking, and try to comfort them by providing them with the solution that his people requests and bring the people together this way. Likewise, Ralph does a good job in trying to understand his people thoroughly and also tries to provide them with the best solution to their problems. Its true that Jack brings unity to his group but the ways that he uses to bring unity into his tribe isnt the way which an excellent leader will use. Therefore, Jack doesnt have the qualities that will make him a better leader than Ralph. Ralph is a better leader than Jack because he understands peoples needs thoroughly and he also establishes rules to organize his group. Ralph understands what the littluns needs are therefore he provides them with shelters. Ralph also understands that Jack needs some sorts of power to satisfy his desire for power, therefore he gives Jack the power for being the leader of all the hunters. Some might argue that Jack is the better leader because he has experience of being a leader for the choir; however, the experience that he has doesnt help him to lead the boys and survive on this uninhabited island. In addition, some critics will still argue that Jack has better leadership skill in terms of bringing unity into his tribe; however he uses the wrong way which is using violence and force to bring unity into his tribe. Therefore, Ralph is a better leader than Jack because he has excellent leadership skills in terms of being able to understand his peoples needs thoroughly, and being able to establish rules to organize his tribe.

Writers Choice Example

Essays on Writer's Choice Case Study ENGLISH LITERATURE Question1. In the Secret by Sakaguchi Ango, there are incidences as par the happenings in theSecond World War. Yajima remembers that he had a certain book that he repossesses after he returns from war. This is an evidence of the existence of a war. As he peruses the books, he comes across a mark that would have been used by his friend who apparently died during the war. This shows that, in the battlefield, some people were unlucky and did not return to their homeland.It is clear that a secret code is used to communicate to people. Only the people involved in the planned agendas could read the code. This can be used too show the way people in the war kept their information secret. Yajima could comprehend because he had once worked in the editing division. It also shows that it took one a very long time to identify the secret in writing the codes.Question2. In the article sheep by Oe Kenzaburo, the young man and a few of other passengers could not have undergone such humiliation if they could understand Japanese. They would have identified the meaning of the words the soldiers were using and probably have away to evade the shameful incident. The soldier felt that the boy was probably difficult, and decided to have him learn some lessons. The soldiers could communicate amongst themselves; hence, they could gang up and act together. Isa in the work by Kojima Nobua becomes popular simply because he acts as a translator in several meetings. He achieves this recognition because he has knowledge of both English and Japanese.Question 3Knowledge of the native language is extremely essential. The fact that there is language diversity during the postwar occupancy in Japan, gives is a reason to become noticed. Although he is a shy man, he is required as a translator in several meetings.Question 4The story can be used to show that people are not to live forever. During their stay in the world, they should be aware that even the best of friends could betray one another. The author shows that a soldier had lived with a certain unit but as soon as he was infected, they abandoned him.Works citedLee, Leo Ou-fan. Lu Xun and his legacy. California: University of California Press, 2000. Print.http://japonesque.wordpress.com/2010/02/08/kojima-nobuo-american-school http://eas.as.nyu.edu/docs/CP/2599/0721Chung1124.pdf

March 4, 1929. Americans Appeared Shine Brightly When Herbert

March 4, 1929. Americans appeared shine brightly when herbert Hoover was elected President. October 24, 1929, at the same year happened, the longest and deepest depression of United States, the Great Depression. Known as Black days, October 24 and October 26 it was the collapse for this depression, 16 million stocks were traded, by any price. Banks were calling for loan, Dow Jones fells 23%, $30 billion in stock were â€Å"disappeared†, unemployment rate is higher than 24%. Smoot-Hawley tariff Act, New Deal, Townsend Plan, Social Security Act, Housing Act, all of these are measures that the US government create to pass this big depression, which just ended in the middle of the Second World War, 1939. Black Thursday, or the initial of the Great†¦show more content†¦To change this scenario Roosevelt decides to start a program, a reform, the New Deal. This program was essential for get out the depression. One of the first deal’s it was the Agricultural Adjustment Administration, they confronted farm problems. Trying to reduce the agricultural surplus, by releasing loans to cooperating owners. To reduce the production of certain basic necessities (to raise prices). It also gave rise to the creation of the Commodity Credit Corporation, for loans for land acquisition. A lot of families were going to bed with an empty stomach. Francis Everett Townsend was an American physician who is well known for his great plan for help the United States to get out of the Great Depression, Dr. Townsend published his plan in a Long Beach, California newspaper, as a kind of extended Letter to the Editor†nearly by 1933, the Plan was then published as a pamphlet and distributed thro ughout America, by 1934. Dr.Townsend were fully expected Roosevelt to endorse his plan. However Roosevelt, like most establishment figures of the era, saw the Townsend Plan as irresponsible and unworkable. By 1934 Congressional elections all the candidates transformed Townsend Plan as priority, and it had more than 5 million votes for approval. Townsend and his followers were disappointed with Social Security because it didn’t promise instantaneous payments , because the benefits of Social Security promised were small compared to the $200 per month that Townsend proposed,Show MoreRelatedDeveloping Management Skills404131 Words   |  1617 Pages Kim S. II. Title. HD30.4.W46 2011 658.40071 173—dc22 I. Cameron, 2009040522 10 9 8 7 6 5 4 3 2 ISBN 10: 0-13-612100-4 ISBN 13: 978-0-13-612100-8 B R I E F TA B L E O F C O N T E N T S Preface xvii Introduction 1 PART I 1 2 3 PERSONAL SKILLS 44 Developing Self-Awareness 45 Managing Personal Stress 105 Solving Problems Analytically and Creatively 167 PART II 4 5 6 7 INTERPERSONAL SKILLS 232 233 Building Relationships by Communicating Supportively Gaining

Introduction Of New Auditing Standard †Myassignmenthelp.Com

Question: Discuss About The Introduction Of New Auditing Standard? Answer: Introduction The title of the report is the Collapse of ABC Learning Centre and the introduction of new auditing standard ASA 701. The title has itself described the aim of the study. In the years of 21st century, many companies have went into liquidation due to the accounting frauds made with the connivance of the auditor and the management frauds which shows the ineffective working and functioning of the government. The major of these companies were Lehman Brothers, HIH Insurance, One Tel Phone Company, Cash Converters and ABC Learning Centre. These collapses have led the global financial crisis across the World. In the report, the discussion will be limited only to the collapse of the ABC Learning Centre. These collapses has led the government of the country of Australia to take such measures so as to avoid the accounting and management frauds and accordingly in the year of 2015, the government has issued the new auditing standard number 701 on Communicating the Key Audit Matters in the Indep endent Auditors Report. This standard has increased the role of the auditors of the company in disclosing all the relevant information about the company like accounting policies, methods and similar information. Simultaneously the role of the management of the company has also been increased in relation to presenting the actual position to the auditors of the company and the stakeholders. It has also been detailed as to how the collapse would not have happened in case the new auditing standard has come into place earlier. With this consideration, the report has been prepared with appropriate headings and sub headings. Abc Learning Centre Background Of Company ABC Learning Centre Limited is the company based in the country of Australia and is regarded as one of the largest company which is providing the child care facilities across different countries across the globe. The company has first founded in the year of nineteen hundred and eighty eight in the country of Australia. It has then expanded its operations throughout Australia, United States and New Zealand. In the year two thousand and one, being the March month, the company has been listed on the Australian Stock Exchange and since then the company has experienced immediate rise and shown the tremendous growth for the continuous period of seven years. The main function of the company is to provide the child care services to the children up to the age of not more than five years. It means children up to the preschool age. Most of the centre of the company provides the after school and before school care services including the care for vacations also. In the child care centre, the company provided the games for each of the different age groups, imparting the beginning education through the series of different activities and supply of hygienic food for the children at the child care centre. Apart from the business of providing the child care services, the company also possess the institute namely National Institute of Early Childhood Education. The basic premise of having the institution is to provide the training facilities to the staff located at different centre for child care. This institute has been established by the company in the year of nineteen hundred and ninety five. It shows that the company from the beginning is in the wave of expanding its operations as the institute has been opened within the period of seven years of incorporation of the company. The company has started its operations in different fields lie in the year of two thousand and five; the company has acquired Judius Propriety Limited to enter into the primary education area. But the time has changed and in the year of 2008 the company has greatly collapsed. Reasons For Collapse The ABC Learning Centre was at the peak during the twenty first century and has been able to capture the 20% of the market share on its own in the country of Australia. The company has made noticeable achievements since its formation. The company has collapsed not suddenly but slowly, as the root of collapsing has taken time to step into at the end and brought out all the discrepancies and the frauds that the company has entered into in the earlier years (Bajada and Trayler, 2010). The following are the reasons as to why the company has collapsed and has gone for receivership:- Financial Accounting Mess The first and foremost reason for the collapse is the treatment of every transaction while recording in the books of accounts. The company has not treated the accounting part seriously and has more focused on the financial expansion across the globe. There are two major accounting frauds that have come across by the company during its period of survival. The first major accounting fraud is related to the accounting treatment of the licenses acquired by the company during the period its survival. Licenses are recognized as the intangible assets as per the provisions of the Australian Accounting Standard 138. It is because these are identifiable assets, does not have any form or any type of the physical substance but carries the cost which can be easily measured in the real terms. As per the provisions of the Australian Accounting Standard 138, the intangibles are required to be accounted on the basis of either of the two models. One is Cost model and the other one is revaluation model. As per the cost model, the intangible assets is recognized at the cost incurred to acquire that asset and as per the revaluation model, the intangible asset is recognized at the revalued figure which is equivalent to the market or fair value of the intangible asset at that point of time. In the given case, though the company has been following the provi sions of the accounting standard 138 and valuing the intangible asset at the revalued figure, but the company has taken the undue advantage of the provisions and engaged in revaluing the intangible assets at the value higher than the value given by the market or the market valuer. The revaluation has been made to an extent which has shown that the intangible assets of the company counts as 72% to 81% approximately of the total assets as shown under the Assets side of the Balance sheet (McRobert, 2009). Further as per the AASB 138, the company can revalue its intangibles only in certain circumstances and only if the intangibles have the material impact on the financial position and the financial performance of the company. As these licenses are not material to the business of the company, therefore it has been declared by the Australian Securities and Investment Commission that the company has been engaged in the malpractices and the financial statements of the company is suffered fr om the severe material misstatement and financial discrepancies (Thomson, 2008). The second major accounting fraud is related party transaction that the company has entered into during the period of its operations. Eddy Grooves, then owner of the company, has entered into the number of related party transactions with the company like Austock through which the company has made the transaction of $27 million. Austock is the broking firm in which the major shares are held by Mr. Grooves. Secondly, the company has paid $74 million to Queensland Maintenance Services in which Mr. Grooves brother in law is the owner (Sumsion, 2012). Another numerous transactions have been happened with various related companies. Failure of the Corporate Governance In the plethora of articles and the newspapers it has been mentioned on daily basis that the major reason for the failure of the company has been failure of the operations conducted by the owner of the company Mr. Eddy Grooves. He has worked in accordance to the nature and size of the business and has worked at his discretion. Corporate governance is referred to as the manner of governing the operations and functions of the company with reference to the principles, policies and strategies of the company. These have listed as follows: Grooves has been engaged in the expansion of the business irrespective of the fact that the company has been losing its market share, companys accounting is being done at the comfort level of the employees working there, the deterioration of the services provided to the children of the child care facilities and so on (Penn, 2011). The company has entered into the related party transactions and in the annual report, the company has mentioned that company has not entered into any related party transactions and the company has no interest in the business of other company. This statement has showed that the company the poor corporate governance and has bad corporate governance practices. The third failure has been due to the change in the government policy. Since the year of 1991, the law was that the government will fund the child care organization only if these are the non - profit making organizations. But the year of 1991 has bought the change and allows the grant to every organization engaged in the child care facilities whether it is the profit making organization or the not for profit making organization. Since then the new companies has started entering into the market. The company has not taken this change into consideration and rather keeps on expansion of the company and acquires the different child care centre like Future One, Peppercorn Management and Kids Campus and have extra over their net worth. Auditing Flaw- Despite of the above factors, the auditors of the company were in the wave of issuing clean audit report. They have not issued any qualifying report for the adhoc revaluation of the intangibles or the poor corporate governance practices or the disclosure in relation to the going concern assumption of the business, etc. At the end of the year 2007 when the auditors have been changed from the current auditor to the Ernst and Young, the latter refused to sign off the balance sheet unless the previous year figures are reinstated and regrouped as per the current year financial statement and have disclosed the fraud of valuation of the intangibles and thereby increasing the profit. The above factors state how the companys business has been collapsed. Clean Report Issued In the case of every collapse of the business whether it is HIH, One Tel or ABC Learning, the auditors have played the major role. The auditors are required to authenticate the financial statements of the company and have to give report thereon whether the financial statements represents the true and fair view of the financial statements of the company or not (Kachelmeier, Schmidt and Valentine, 2016). In the given case, the auditors have been issuing the clean report because of the following reasons: The auditors have the wrong view that the companys accounting policy for the intangible assets are correct and is as per the provisions of the accounting standard 138. The auditors have placed excessive reliance on the preparation of the books of accounts of the company. The auditors have received the higher remuneration in lieu of taking the risk of signing off the balance sheet. The auditors have not exercised their professional due care while auditing the books of accounts as they have never mentioned that the intangibles counts as 72% of the total assets of the company and other similar discrepancies. New Auditing Standard Asa 701 Auditor plays the very important role in the disclosure of the financial information to the stakeholders and other shareholders of the company. It is presumed that the audited financial statements provided to the users of the financial statements will be free from any type of discrepancies and errors and will represent the true and fair view of the results of the company. After having the consecutive collapses of business across the world and having the look of the declined role of the auditors, the government has issued the new auditing standard ASA 701 in the year of 2015 having the title as communicating the Key Audit Matters in the Independent Auditors Report. This has given the right to the investors to take the legal action against the auditors in case incorrect information is furnished (AASB, 2015). Auditning Standard Requirements The major meaning and the content of this standard is the aim for which the standard has been placed for the application by the auditors of the company and ways through which the key audit matters noticed during the conduct of audit be reported in auditors report so as to make the users of the financial statements understandable about any kind of discrepancies prevailing in the company (McKee, 2015). The term key audit matters is defined as the areas which is related to the significant high risk and communicating the key audit matters is defined as the disclosure of the risky areas in the audit report of the company annexed with the financial statements of the company. The key audit matters are indentified by the auditor after consider the following aspects: Areas where there are chances of having the high risk as defined as per ISA 315 Areas where the judgment of the management has come into place and which requires the urgent consideration by the auditor of the company. Areas where the major transactions have occurred and which can have the material impact on the audit being conducted by the auditor of the company (Cordos and Flpa, 2015). Key Audit Matters For Abc Learning If the new auditing standard has come into force before the year of the collapse of the company, then the collapse would not have happened in the history of the industries operating at various countries across the globe. The annual report of the company would have included the following key audit matters in the audit report, forming part of the annual report, in case the new auditing Accounting treatment of the Intangible Assets The audit report should have contain that the company has followed the revaluation model on irregular basis and have violated the provisions of the Accounting standard 138 on Intangible Assets. Rapid Expansion The audit report should have contained that with the process of the rapid expansion, the company will face the problem of going concern in the future and hence the financial statements cannot be said as prepared according to the going concern assumption (Masytoh, 2010). Conclusion The auditor is the key person between the company and the stakeholders of the company. On the basis of the auditor report only the investors invest their funds in the company and other similar stakeholders participate in the business of the company. The above analysis helps in concluding that the auditors have helped the company in manipulating the accounts of the company and has provided the misleading financial information to the stakeholders. Recommendation The report has recommended that the auditor shall perform his work with due professional care. The government shall actively take part in the formation and application of the new policies for the benefit of the stakeholders of the company. References AASB, (2015), ASA 701, Communicating Key Audit Matters in the Independents Auditors report, available on https://www.auasb.gov.au/admin/file/content102/c3/ASA_701_2015.pdf (accessed at 06/09/2017). Bajada, C. and Trayler, R., 2010. How Australia Survived the Global Financial Crisis.The Financial and Economic Crises: An International Perspective, Edward Elgar: Cheltenham, UK and Northampton, USA, pp.139-154. Cordos, G.S. and Flpa, M.T., 2015. Understanding audit reporting changes: introduction of Key Audit Matters.Accounting and Management Information Systems,14(1), p.128. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2016. The disclaimer effect of disclosing critical audit matters in the auditors report. Masytoh O, (2010), The analysis of determinants of Going Concern Audit Report, Journal of Modern Accounting and Auditing, Vol 6(4), pp 27-36. McRobert, A., 2009. ABC Learning Centres Limited-did the annual reports give enough warning?.JASSA, (1), p.14 McKee, D., 2015. New external audit report standards are game changing.Governance Directions,67(4), p.222. Penn, H., (2011), Gambling on the market: The role of for-profit provision in early childhood education and care-Journal of Early Childhood Research,9(2), pp.150-161. Sumsion, J., 2012. ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment.Childcare markets local and global: can they deliver an equitable service, pp.209-225. Thomson, J., (2008), Five lessons from the Spectacular fall of Eddy Grooves, available at https://www.smartcompany.com.au/finance/five-lessons-from-the-spectacular-fall-of-eddy-grroves.html accessed on 06/09/2017.

Santol Peelings as Potential Source for Ethanol free essay sample

Abstract Today’s world poses an era where technology is both comfort and need. In the enjoyment of these benefits, energy has been harnessed mostly from non-renewable energy resources. While energy is surging in demand, by-products included pollution and other harmful effects. People need to shift their views to the alternative energy resources such as ethanol, alcohol extracted from fruits. Food consumption should never be sacrificed, therefore, using fruit wastes is wiser. Santol is locally abundant fruit with popularly eaten pulps and normally thrown peelings. The study focuses on extracting ethanol from Santol peelings, using white and brown sugar, and comparing it to the commercial in flame propagation, duration, temperature difference, and heat content with varying concentrations. The study is an experiment divided into three phases, fermentation, distillation, and the flame testing. Gathered data has been tabulated and treated with Z test and Randomized Block Design. With the findings, Santol peelings can be a potential source of ethanol. We will write a custom essay sample on Santol Peelings as Potential Source for Ethanol or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Keywords alternatives, concentrations, fermentation, distillation, duration, heat content, propagation I. INTRODUCTION Energy is the prime requirement for us to enjoy the benefits of technology. Through the years, its demand has been surging while its supply experiences shakes. Energy sources spring from coal, natural gas, oils, and many other nonrenewable energy resources. The depletion of these sources is inevitable as their recovery rate is much slower than the consumption rate of the people. Apart from the depleting issue, nonrenewable energy resources have been giving pollutants and risks, responsible for the manmade calamities and tragedies worldwide. There is a need to divert our views towards energy sources that do not sacrifice the quality of living that we long while promoting a much sustainable environment where all organisms thrive and prosper. Ethanol, a renewable energy resource, is combined with gasoline (gasohol) and used as automotive fuel. Though, ethanol is chiefly produced from raw materials fitter for human consumption. Ethanol is extracted from fruits, might as well, the fruit wastes such as peelings can generate ethanol. Santol (Sandoricum koetjape) is among the locally abundant fruit in the country. Its pulp is popularly eaten while its peelings are naturally thrown away. Thus the project is called to explore the potential of ethanol from Santol peelings and comparing its ethanol to that of the commercial one. II. METHODOLOGY Extraction of the Santol ethanol had undergone three phases. First was the fermentation phase, then the distillation phase, and lastly, the testing phase. During the fermentation process, the santol peelings were chopped into fine pieces. For every two cups of the chopped peelings, one cup of distilled water was added. To produce the mash, the chopped peelings, together with the distilled water were blended. We used the cheese cloth in order to filter the juice from the mash. For every four cups of juice, we added one cup of sugar. Since we had two set-ups, the first set-up was added with brown sugar while the other one was added with white sugar. The mixture was stirred in order to completely dissolve the sugar. The mixture was then pasteurized at 60Â °C in 30 minutes in order to eliminate bacteria that might alter the process. After pasteurizing the mixture, it was cooled to room temperature. When the temperature reached its steady state, we added the baker’s yeast. For every 1. 125liters of the pasteurized mixture, only 1/8 teaspoon of the baker’s yeast must be added. The mixture was then placed in a sealed fermenting jar and kept in a dark place at room temperature in two weeks to complete the fermentation. The distillation process cannot be done if the mixture is not completely fermented. Necessary equipment is also needed in order to start distilling the fermented mixture. During this process, 100ml of the fermented mixture was poured into the distilling flask and was heated up to 78. 5Â °C in order to evaporate and condense the ethanol. Testing was done using the extracted ethanol from the distillation procedure and also with the commercial one. The tests conducted were for the flame propagation, flame duration, temperature differences and heat content. In testing for the flame propagation, we used a 20-inch cotton strip. The cotton strip was fully dipped into the Erlenmeyer flask with the 3:2 ratio or 3ml of the santol ethanol and 2ml of unleaded gasoline mixture. The cotton absorbed all the liquid mixture. The wet cotton strip was then held on a flat surface and ignited from the tip using a match. The conduct of the flame duration and temperature differences was also done during the procedure. The procedure for the heat content was done after gathering the necessary data for the temperature differences III. RESULTS TABLE 1 FLAME DURATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 40% CONCENTRATION Trial 40% Ethanol Solution Experimental Commercial 1 53 51 2 47. 7 60 3 52. 83 52. 26 4 73. 17 57. 06 5 59. 63 58 Ave 57. 266 55. 664 The table shows the flame duration of the experimental and commercial ethanol for 40 % ethanol concentration. TABLE 2 FLAME DURATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 50% CONCENTRATION Trial 50% Ethanol Solution Experimental Commercial 1 60. 57Â  50 2 66. 15 48 3 55. 57 60. 21 4 62 51. 34 5 60 52. 4 Ave 60. 858 52. 39 The table shows the flame duration of the experimental and commercial ethanol for 50 % ethanol concentration. TABLE 3 FLAME DURATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 60% CONCENTRATION Trial 60% Ethanol Solution Experimental Commercial 1 67. 16 45 2 59 50 3 62. 05 54. 9 4 59. 67 49 5 54 48. 34 Ave 60. 37 6 49. 448 The table shows the flame duration of the experimental and commercial ethanol for 60 % ethanol concentration. TABLE 4 FLAME DURATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 100% CONCENTRATION Trial. 100% Ethanol Solution Experimental Commercial 1 55. 71 59. 35 2 71. 05 71. 37 3 73. 21 57. 24 4 67. 32 50. 22 5 70. 02 81. 18 Ave 67. 462 63. 872 The table shows the flame duration of the experimental and commercial ethanol for 100 % ethanol concentration. TABLE 5 FLAME PROPAGATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 40% CONCENTRATION Trial 40% Ethanol Solution Experimental Commercial 1 0. 508 2. 032 2 1. 27 2. 032 3 1. 016 1. 693 4 1. 639 1. 209 5 1. 411 1. 954 Ave 1. 1688 1. 784 The table shows the flame duration of the experimental and commercial ethanol for 40 % ethanol concentration. TABLE 6 FLAME PROPAGATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 50% CONCENTRATION Trial 50% Ethanol Solution Experimental Commercial 1 2. 309 2. 032 2 1. 129 1. 693 3 1. 037 1. 588 4 1. 058 1. 494 5 2. 032 2. 032 Ave 1. 513 1. 7678 The table shows the flame duration of the experimental and commercial ethanol for 50 % ethanol concentration. TABLE 7 FLAME PROPAGATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 60% CONCENTRATION Trial 60% Ethanol Solution Experimental Commercial 1 1. 27 1. 881 2 1. 104 1. 5875 3 1. 155 1. 155 4 1. 129 1. 494 5 1. 303 2. 032 Ave 1. 1922 1. 6299 The table shows the flame duration of the experimental and commercial ethanol for 60 % ethanol concentration. TABLE 8 FLAME PROPAGATION OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 100% CONCENTRATION Trial 100% Ethanol Solution Experimental Commercial 1 0. 403 0. 598 2 0. 026 0. 541 3 0. 032 0. 706 4 0. 057 0. 806 5 0. 314 0. 876 Ave 0. 1664 0. 7054 The table shows the flame duration of the experimental and commercial ethanol for 100 % ethanol concentration. TABLE 9 TEMPERATURE DIFFERENCE OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 40% CONCENTRATION Trial 40% Ethanol Solution Experimental Commercial 1 13 9 2 20 12Â  3 14 16 4 15 26 5 19 21 Ave 16. 2 16. 8 The table shows the temperature difference of the experimental and commercial ethanol for 40 % ethanol concentration. TABLE 10 TEMPERATURE DIFFERENCE OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 50% CONCENTRATION Trial 50% Ethanol Solution Experimental Commercial 1 9 14 2 8 24 3 10 16 4 9 30 5 10 44 Ave 9. 2 25. 6 The table shows the temperature difference of the experimental and commercial ethanol for 50 % ethanol concentration. TABLE 11 TEMPERATURE DIFFERENCE OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 60% CONCENTRATION Trial 60% Ethanol Solution Experimental Commercial 110 21 2 10. 5 32. 5 3 9. 5 22 4 4. 5 20 5 10 30 Ave 8. 9 25. 1 The table shows the temperature difference of the experimental and commercial ethanol for 60 % ethanol concentration. TABLE 12 TEMPERATURE DIFFERENCE OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 100% CONCENTRATION Trial 100% Ethanol Solution Experimental Commercial 1 3 26 2 20 21 3 49. 5 15 4 7 21 5 11. 5 15 Ave 18. 2 19. 6 The table shows the temperature difference of the experimental and commercial ethanol for 100 % ethanol concentration. TABLE 13 HEAT CONTENT OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 40% CONCENTRATION Trial 40% Ethanol Solution Experimental Commercial 1 58. 3623 40. 4047 2 89. 7882 53. 8729 3 62. 8517 71. 8306 4 67. 3412 116. 7247 5 85. 2988 94. 2776 Ave 72. 7284 75. 4221 The table shows the heat content of the experimental and commercial ethanol for 40 % ethanol concentration. TABLE 14 HEAT CONTENT OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 50% CONCENTRATION Trial 50% Ethanol Solution Experimental Commercial 1 50. 5059 78. 5647 2 44. 8941 134. 6823 3 56. 1176 89. 7882 4 50. 5059 168. 3529 5 56. 1176 246. 9176 Ave 51. 6282 143. 6611 The table shows the heat content of the experimental and commercial ethanol for 50 % ethanol concentration. TABLE 15 HEAT CONTENT OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 60% CONCENTRATION Trial 60% Ethanol Solution Experimental Commercial 1 67. 3411 141. 4164 2 70. 7082 218. 8587 3 63. 9741 148. 1505 4 30. 3035 134. 6823 5 67. 3412 202. 0235 Ave 59. 9336 169. 0263 The table shows the heat content of the experimental and commercial ethanol for 60 % ethanol concentration. TABLE 16 HEAT CONTENT OF THE EXPERIMENTAL AND COMMERCIAL ETHANOL FOR 100% CONCENTRATION Trial 100% Ethanol Solution Experimental Commercial 1 33. 6706 291. 8117 2 224. 4705 235. 694 3 555. 5645 168. 3529 4 78. 5647 235. 694 5 129. 0705 168. 3529 Ave 204. 2682 219. 9811 The table shows the heat content of the experimental and commercial ethanol for 100 % ethanol concentration. FIGURE 1 VOLUME OF THE ETHANOL YIELD OF THE WHITE SUGAR Figure 1 shows the amount of volume of the ethanol yield of the white sugar. To compute for the volume of ethanol per unit volume of the juice, Volume of ethanol extracted = 49 mL Volume of the juice= 750 mL Therefore the volume of ethanol that can be extracted from a milliliter of Santol juice is, 49 mL / 750 mL = 0. 0653 mL of ethanol A volume of 0. 0653 mL of ethanol can be extracted from a one milliliter of Santol juice. The volume of juice necessary to obtain a one milliliter of ethanol is, 750 mL / 49 mL = 15. 30612mL of juice To obtain 1 mL of ethanol, 15. 30612 mL of Santol juice is needed. FIGURE 2 VOLUME OF THE ETHANOL YIELD OF THE BROWN SUGAR Fig. 2 shows the ethanol yield of the brown sugar. To compute for the volume of ethanol per unit volume of the juice, Volume of ethanol extracted = 50 mL Volume of the juice= 1125 mL Therefore the volume of ethanol that can be extracted from a milliliter of Santol juice is, 50 mL / 1125 mL = 0. 0444 mL of ethanol A volume of 0. 0444 mL of ethanol can be extracted from a one milliliter of Santol juice. The volume of juice necessary to obtain a one milliliter of ethanol is, 1125 mL / 50 mL = 22. 5 mL of juice To obtain 1 mL of ethanol, 22. 5 mL of Santol juice is needed. TABLE 17 ETHANOL YIELD PER UNIT GRAM Mass of Peelings Ethanol Yield (volume) Brown Sugar 500 g 50 mL White Sugar 450 g 49 mL For the Brown Sugar Set-up To compute for the ethanol yield per gram is, Volume of ethanol Yield = 50 mLMass of the Peelings = 500 g 50 mL / 500 g = 0. 1mL per gram For every 1 gram of Santol peelings, 0. 1 mL of ethanol can be obtained. To compute for the mass of Santol peelings needed to obtain a 1 mL of ethanol, For the 60 % concentration, there is statistical evidence of a difference between the flame duration of the experimental and the commercial ethanol. For the 100 % concentration, there is no significant difference between theflame duration of the experimental and the commercial ethanol. there is no statistical evidence to prove that there is a significant difference in the flame duration between the different ethanol concentrations of the experimental one. For the 40 % concentration, there is statistical evidence of a difference between the flame propagation of the experimental and the commercial ethanol. For the 50 % concentration, there is no significant difference of the flame duration between the experimental and the commercial. For the 60 % concentration, there is significant difference of the flame propagation between the experimental and the commercial ethanol. For the 100 % concentration, there is statistical evidence in the flame propagation of the experimental and commercial ethanol. There is statistical evidence to prove that there is a significant difference in the flame propagation between the different ethanol concentrations of the experimental one. For the 40 % concentration, there is no significant difference in the temperature difference of the experimental ethanol from the commercial one. For the 50 % concentration, there is statistical evidence of difference of the experimental ethanol from the commercial one. For the 60 % concentration, there is statistical evidence of difference of the experimental ethanol from the commercial one. For the 100 % concentration, there is no statistical evidence that there is difference in the temperature difference of the experimental ethanol from the commercial one. There is no statistical evidence to prove that there is a significant difference in the temperature difference between the different ethanol concentrations of the experimental one. For the 40 % concentration, there is no statistical evidence that there is difference in the heat content of the experimental ethanol from the commercial one. For the 50 % concentration, there is significant evidence that there is difference in the heat content of the experimental ethanol from the commercial one. For the 60 % concentration, there is significant evidence that there is difference in the heat content of the experimental ethanol from the commercial one. For the 100 % concentration, there is no statistical evidence that there is difference in the heat content of the experimental ethanol from the commercial one. There is no statistical evidence to prove that there is a significant difference in the heat content between the different ethanol concentrations of the experimental one. The set-up with brown sugar has ethanol yield of 0. 1089 mL per gram of the Santol peelings. The weight of the Santol peelings needed to obtain a one mL ethanol is 9. 1836 grams. The set-up with the white sugar has ethanol yield of 0. 1 mL for every one gram of Santol peelings. Ten grams of Santol peelings is needed to obtain a one mL of ethanol. The set-up with the brown sugar with 1125 mL of Santol juice has produced 50 mL of ethanol. To produce an mL of ethanol using brown sugar, 22. 5 mL of Santol juice is needed. The set-up with the white sugar has 750 mL of Santol juice and has produced 49 mL of ethanol. To produce an mL of ethanol using white sugar, 15. 30612 mL of Santol juice must be prepared. To produce 1 mL of ethanol from the Santol peelings, the total cost will amount to 0. 6638 pesos. V. CONCLUSION Santol peelings have the potential to be a source of ethanol. Considering the minimal acquisition cost of the experimental ethanol and the comparative performance it has showed for the flame duration, flame propagation, temperature difference, and the heat content in relation to the commercially available one, a latent source of ethanol can be the discarded peelings from this fruit and may serve as alternative for the traditional sources of ethanol, which currently spring from food sources such as corn, bananas, and others. The concentration of the experimental ethanol does not affect the performance in flame duration, temperature difference, and heat content while effects in the flame propagation is observed. Then, the concentrations do not generally affect on the performance. For economical reasons, one can use the greater concentration of Santol ethanol to save resources without sacrificing the quality of the fuel. Concurrently, this study will significantly help in the research of finding better alternatives and greener choices towards a more sustainable environment. ACKNOWLEDGMENT The researchers extend their deepest gratitude to research adviser, Engr. Kae Vines G. Tanudtanud for the guidance and support she has extended to us. To Engr. Norma B. Moreno and the faculty of the Chemistry Department whose knowledge and support have made us along our project testing, to Engr. Rosario Dangin, laboratory assistant of the Chemical Engineering Department for the unwavering support and encouragement in the pursuance of this study, and to Concordia C. Bacalso, head of the Networking and Linkages Office, for sharing her information on the field of study.