Monday, December 30, 2019

What Is Wellness As A Quality And State Of Being Healthy

Merriam-Webster defines wellness as a quality or state of being healthy. In common, wellness is defined as the motion of changing one’s lifestyle and embracing health enhancing behaviors. The notion of improving the state of health has a long history in an American culture. Common themes of eating the right foods, exercising, weight control and quitting smoking have been wildly spread in the last century and are echoed in every health promotion and disease prevention program. Wellness programs have been incorporated into law in forms of exceptions to promote health and reduce costs associated with absenteeism, healthcare spending and insurance premiums. The author of the article â€Å"Critical Perspective on Wellness† published in Journal of health politics, policy and law in 2014, argues that today’s workplace wellness programs give provision for discrimination. Moreover, the Patient Protection and Affordable Care Act further facilitate discriminatory treatment of employees based on their health status. The corporate wellness programs have been criticized by many due to its tendency to be moralistic and capricious. Many sociologists like, Peter Conrad, Howard M. Leichter argue that those programs despite of focusing on improving employee’s health statue, are more of a form of corporate control and give rise to discrimination based on health, weight, pregnancy and so on. According to the author recent policy changes and an increase in corporate wellness programs that areShow MoreRelatedWellness Is An Important Aspect Of Wellness1342 Words   |  6 PagesWellness is the state of being in optimal health and well-being. It encompasses the body, mind, and spirit which are integrated by an individual to live life more fully within the human and the community or else the environment. Being in a state of well-being individual’s joy and happiness is seen in the lives of the people. Less stress is experienced when wellness prevails. Wellness is an indication of an individual’s quality of life which has been used to show how individuals are satisfied withRead MoreSix Dimensions of Health1418 Words   |  6 Pageshealth are the keys to living a quality and prosperous life. My objective is to identify three of the six dimensions of health, and explain why theyre my strongest. Next, choose one of the remaining six dimensions of health and explain why it needs improvement. In addition, I will discuss how I will make changes to improve that health dimension in the future. Finally, I will discuss what I want to learn in this course to help me lead a healthy lifestyle. Emotional Wellness The first dimension Im goingRead MoreAffordable Care Act Brief : Placing Emphasis On Prevention And Wellness1423 Words   |  6 Pages Affordable Care Act Brief: Placing Emphasis on Prevention and Wellness U.S. Health Care System Health Policy (PBHL-H 501) Summer 2016 Executive Summary Before the Affordable Care Act (ACA) got enacted, many Americans did not receive the preventative care that they needed to stay healthy, prevent or delay the commencement of disease, and reduce health care cost. Generally because of the cost, Americans used preventative health care services at about half the recommended rate. In orderRead MoreUnhealth in the United States, a Serious Issue977 Words   |  4 Pagesthe United States has become a serious issue. With about six in every 10 people suffering from either being overweight or obese in addition to other unhealthy behaviors such as smoking, heavy drinking or lack of exercise. These lifestyle choices have caused a number of chronic illnesses to skyrocket to high rates. â€Å"These chronic conditions have become a major burden, as they lead to decreased quality of life, premature death and disability, and increased health care cost† (pg xiii). What the workplaceRead MoreHealth Promotion975 Words   |  4 Pagesencourage family unity, community commitment, and traditional spiritually that makes positive contributions to their health status (Definition of wellness.Com). It is our job as providers to promote health by any means necessary to improve community wellness. The purpose of health promotion in nursing practice is to deliver health information to individuals and the community. The goal is to enlighten the community of all available services to prevent illness. Many people, families, and/or the communityRead MoreHealth / Wellness And Illness1551 Words   |  7 PagesHealth and wellness is a state of well-being when an individual is completely capable physically, psychologically, and socially. Everyone has a different view of what healthy means due to their age, gender, race, beliefs, and the environment they live in. Comparing Health/Wellness and Illness/Disease When comparing health and wellness to disease and illness there are various differences and some similarities. Illness and disease is when a person cannot partially or completely function mentally,Read MoreFitness For Life : Physical And Emotional Wellness1031 Words   |  5 Pagesgain a better understanding of overall wellness and physical activity, while balancing life expectations. Fitness for Life helped me be a healthier person. Wellness is more than the absence of illness. It is a constant and deliberate effort to stay healthy and achieve the highest potential for well being. My personal wellness pie chart right now is extremely unbalanced. My physical and emotional wellness are the only thing that are equal. The larger two wellness aspects are social and intellectualRead MoreCharacteristics Of Emerging Industries1738 Words   |  7 Pagesthe industries has somewhat matured. Wellness as an emerging industry Wellness is can be described as an active practise of becoming more aware of and the making of choices regarding a healthier, fitter and fulfilled life. The World Health Organisation (2012) comments on wellness saying that ...a state of complete physical, mental, and social well-being, and not merely the absence of disease or infirmity. and the National Wellness institution (2015) states that a conscious, self-directed and evolvingRead MoreCritical Issues Paper: Health and Wellness1730 Words   |  7 Pages organizations with significant wellness programs remain a minority. Demographic evidence suggests that the current laissez-faire attitudes toward workplace wellness found in many organizations will soon need to change. Its important to understand those needs to tailor a wellness program to the organization and its people. To be successful, wellness programs must be employee driven and management supported. (Walker, 2004) For the state of workplace wellness the question has been asked, IsRead MoreThe Importance Of Safety And Health Program1113 Words   |  5 Pagesthese programs. Industry jargon that most people have never heard is not helpful. Be very clear on what is expected to proactively avoid any issue from arising. For instance, this could cover the operation of a piece of equipment or working in a location with excessive height. Whatever the topic, lay out what is expected in a way that can be easily understood. This also applies to documenting what should be done in the event something does happen. Employers should be prepared to learn and be flexible

Sunday, December 22, 2019

Native American Education Essay - 1368 Words

Through the years minority groups have long endured repression, poverty, and discrimination. A prime example of such a group is the Native Americans. They had their own land and basic way of life stripped from them almost constantly for decades. Although they were the actual â€Å"natives† of the land, they were forced by the government to give it up and compelled to assimilate to the white man’s way. This past scarred the Native American’s preservation of culture as many were discouraged to speak the native language and dress in traditional clothing. Because of this cultural neglect, among other things, Native Indians have not been able to come up on top in many ways. Until recently there have not been many improvements in their social†¦show more content†¦However, boarding schools disregarded this and severely beat and even killed some students as discipline. These policies at school clearly demonstrated how the native way of life was attacked. Accordi ng to Barry Pritzker, those who attended the Indian boarding schools experienced attempts to destroy their native culture. They were taught that they were incapable of learning and succeeding. For them, with education came repression and violence. So because of previous unfortunate experiences in boarding schools mainstream education is often frowned upon. The Native Indian history of violence and corruption changed their views and self image as well. This change later affects how they adapt to American culture and education after being pushed away from embracing their own for so long. The violence and indifference shown towards the Native Americans during the â€Å"Trail of Tears† may have contributed to this change. In this dreadful journey, Natives of all kinds were forced off their land and into a thousand mile trek during which about 4000 Cherokee Indians died (The Trail of Tears). Similarly the Natives were done yet another great disservice with the Dawes Act or General Allotment Act in 1887 which encouraged the separation of tribes and advocated assimilation. Whites controlled the land allotted to Indians, and the Indians received very little compensation for it (The Dawes Act: 1887). In fact it isShow MoreRelatedThe Education Of Native Americans Essay1317 Words   |  6 Pagesaccomplishment compared to that of a college degree or getting a first job. Though it is just as important to have, it is seen as basic and necessary, with 82% of public education students graduating high school during the 2013-14 year (nces.ed.gov, 2016). However, for a variety of reasons, many students drop out of high school. Native American students have the lowest high school graduation rate of any non-White group in the U.S. Granted that reasons may vary from drug issues, work, family, or just disinterestRead MoreNative American Education Essay1530 Words   |  7 PagesNative American Education Through the years minority groups have long endured repression, poverty, and discrimination. A prime example of such a group is the Native Americans. They had their own land and fundamental way of life stripped from them almost unceasingly for decades. Although they were the real â€Å"natives† of the land, they were driven off by the government and coerced to assimilate to the white man’s way. Unfortunately, the persecution of the Natives was primarily based on the prevalentRead MoreEarly Education of Native Americans830 Words   |  3 PagesNative Americans put up a good fight in defending their homelands against foreign invaders. Unfortunately, they suffered defeat and realized they would have to adapt to a new way of life. The battle for their lands was over, but the battle for their identities would just begin. However, it would not be the hardened warriors engaging in this conflict. Instead, the young Native American children would witness first-hand the American government’s solution to the Indian problem. Boarding schools wereRead MoreNative American Education Essay907 Words   |  4 PagesThe modern American society is best defined by its education. The â€Å"American dream† is founded on going to school, getting a good job, and becoming successful. Ironically, the actual native peoples of this country are actually the least likely to attain this dream. The largest obstacle they face is lack of proper education. The standard educational practices being used for the instruction of Native American peoples is not effective. There are many pieces to this road-block, and many solutionsRead MoreNative American Education Essay2273 Words   |  10 Pagescivilize Native Americans. They sent children to these schools against their will. Native American children were educated like Americans and they had to change their native ways to be more like whites (Cayton 266). Teachers abused their students and beat their native ways ou t of them. They were not allowed to see their families so they would try to escape, but their attempts were unsuccessful. The United States government’s Boarding Schools of the mid-late 1800s irreparably changed Native American cultureRead MoreIssues with Native American Education Essay1528 Words   |  7 PagesEducation has been a topic of controversy for many years now, and will continue to be for years to come. The modern American society is best defined by its education. A good part of the average person’s life is spent at school, going to school, and paying for school. However, even though education is so obviously very important, there are many groups in America that are getting shorted. The Native Americans are a key group that has struggled the most. The largest obstacle they face is lack ofRead More Special Education Implementation For Native American Girls Essay1712 Words   |  7 PagesSpecial Education Implementation For Native American Girls Quality education for children has been an ongoing issue for todays society. There has also been an increasing concern for the education of students with special needs. The effect of these concerns has been noted in many communities, such as the Native American community. The population of special education students in the Native American communities is not necessarily higher than others, however, their community is effectedRead MoreMy People The Sioux And The Lives Of Native Americans Essay1627 Words   |  7 PagesStanding Bear’s account of his life growing up as a Sioux Native American amidst a nation flourishing with change is a powerful and poignant narrative that draws us deeper into the history of The United States. My People the Sioux and the life of Luther Standing Bear are both crucial in examining the positive connotations of Indian Boarding Schools and the use of education to challenge the inferiority complex surrounding Native Americans. Luther Standing Bear was born in December of 1868 and thisRead MoreCultural Values Of Cultures, Navajo, Laguna, And Euro American Culture1003 Words   |  5 PagesThis essay will explore the cultural values of three different cultures; Navajo, Laguna, and Euro-American culture. Two of the cultures that I will be exploring are the Native communities that I have been well exposed to since I was a child. The values that I will be discussing are gender, education, and money. Growing up on a reservation in New Mexico, I have a closer insight on the similarities and differences of those values. The first value I will be analyzing is gender. Gender is a topic thatRead MoreLiberty And Education For All America, The Land Of Opportunity1531 Words   |  7 PagesLiberty and Education for All America, the land of opportunity. Many people imagine of making their dreams a reality in the country of the United States, some do succeed but for others it is out of their reach. Many people do not think of the fight for education to be an issue in America, especially since America is called â€Å"the best nation on Earth†. It is like when Malala from Pakistan fought for rights that everyone should have the right to education. Education is said to be the key to success

Saturday, December 14, 2019

Arguments against CSR Free Essays

Corporate Social Responsibility While there may be people who are for the idea of corporate social responsibility, there are also others who oppose to it. One of whom, as we all know, is Milton Friedman. He believes that only individuals can have social responsibilities and that the purpose of a corporation Is to provide the highest possible returns to shareholders while obeying all the laws and regulations. We will write a custom essay sample on Arguments against CSR or any similar topic only for you Order Now There are 5 mall arguments against CARS. First of all, it lowers economic efficiency and profits. CARS also imposes unequal costs among competitors and imposes hidden costs which are passed on to stakeholders. Also, more often than not, carrying out these social responsibilities require skills which businesses may lack. Lastly, it places responsibility on business rather than individuals. A business may have to allocate a certain amount of resources Just to meet the needs of the people and environment. Suppose the firm currently has an unproductive operation in a certain country and it would definitely be better for the company if it closes this operation down but this will also mean that al the employees will lose their Jobs and Income. This will affect their livelihood and probably their families as well. For the firm to have corporate social responsibility, this will mean that the firm will have to keep It going so as to ensure their well-being Is taken care of. However, this results In costs that are higher than necessary which ultimately leads to lower profits. Stockholders get a smaller return on their investments, making it more difficult for the firm to acquire more capital to sustain the company in the long run. Another example will be when a firm invests more in a reticular technology so as to ensure that environmental concerns are met but this may backfire especially if there is only a handful of consumers who actually care about these environmentally-friendly products. They may not be willing to pay a slightly higher price for such products. This again reduces profits and lower economic efficiency. Money used in attaining greener technology can otherwise be invested elsewhere to yield higher returns that will be more beneficial to the company. Even though corporate social responsibility Is well-intended, such social costless lower businesses efficiency, thereby depriving society of higher levels of economic productivity needed to maintain everyone’s standard of living. Moving on, the reason why it imposes unequal costs among competitors is because the more responsible companies would have incurred higher costs, putting them at a competitive disadvantage compared to other companies in the same industry. In a highly competitive market, the more responsible companies are even at risk of being out of business since their less responsible opponents will attempt to capture a larger market share. How to cite Arguments against CSR, Essays

Friday, December 6, 2019

Auditing and Assurance for Transparency and Accountability

Question: Discuss about theAuditing and Assurance for Transparency and Accountability. Answer: Introduction. Auditing and assurance is a very critical aspect in development and accountability of any company or a firm. It is a key aspect in management of all undertakings in achieving a complete firm in terms of transparency and accountability. The purpose of this report is to critically analyze key steps in planning the new client of one of the company listed under Australian security exchange. According to the standards set by auditing and assurance requirements, financial records and data need to be fully scrutinized in order to assess the viability and vulnerability of a particular company in terms of financial management and resource allocations. This is typically done by calculation of financial ratios of a company. The present and most recent financial recorded documented in annual reports are very useful in audit process. As a senior auditor in the firm of NY partners aim at forming a team of auditors to assess the new clients audit by use research analysis and computation of financia l ratios. This report aim at critically analyzing AFT Pharmaceuticals Limited(Chopra, 2012). This is one of the companies listed under Australian Security Exchange with ASX code ACW and GICS industry group of pharmaceuticals, biotechnology and life science. Therefore my team of auditors aims at analyzing annual reports of this company so as to scrutinize the new clients audit. Steps in planning the new clients audit. Typically, there are four main steps in planning the new clients audit. These procedures will form a clear base of an audit process in relation to clients expectations for his or her company or firm for this case. These steps include acceptance of client and performance of initial audit process, understanding the business and industry of the client, assessment of client business risk and performance of preliminaries analytical procedures. Auditing process involves audit planning, control and recording (ISO 300) that will form basis of these four steps. Acceptance of client and performance of initial audit planning. This is a very crucial procedure in audit planning. The main reason for this step involves accepting the client need for conducting auditing process. It is a fact that many companies limit the auditing of their companies for no apparent reasons. They fear auditing their companies as if they are anticipating some irregular and illegal undertakings within their firms that need not be revealed. Therefore accepting the clients wish to audit their companies is a very great progress for auditing firms. An initial audit planning need to be performed to as to form as base line of what to be anticipated in the entire audit process of the company(Nickels, 2015). For the purpose of this report, audit planning typically means development of a general strategy with highly documented approach for anticipated nature, timing and expected extent of the audit. For this case, the senior auditor need to brief his team so as to plan their work to enable the team in conducting effective audit in a timely manner with a lot of efficiency. This step will be included in auditing AFT Pharmaceuticals Limited. In addition, the form and nature of performance of initial audit planning will be affected highly by the complexity and size of the company (Bragg, 2015). AFT Pharmaceuticals Limited is a complex company with huge commercial environment of operation. Therefore, performance of initial audit planning process involves well established methods of processing transactions and significant reporting of requirements to which AFT Pharmaceuticals limited or the new clients is subjected to. Advantages of accepting the client and performance of initial audit planning. A good audit planning enhances proper division of labor and specialization between the interim and the final audit. This is very important in eliminating any repetition of tasks that have been done. It also put into consideration times in which information is needed for audit plan(Saloner, 2009). This will promote cooperation by limiting disruptions of clients work. Again, it assists in completion of work via efficient use of time and acute allocation of tasks to audit team. It enhances devotion of attention to crucial audit areas by identification of potential problematic areas within the audit affecting a particular client. It also helps ion active utilization of junior auditors in coordination of tasks done by senior auditor and other team members. It helps in control and direction of audit tasks by senior auditor. Lastly, it brings forth the anticipated channels of attaining the objectives of the audit. Understanding the clients business and industry. This step is crucial in audit planning. To have proper scrutinization of audit of any client, the business enterprise and industry ventured is of great importance. This will help the audit team in understanding the various terminologies in preparation of annual reports to avoid any loophole during the actual audit process(Wild, 2014). It is also important in understanding the standard rules and regulations bidding that particular business or industry. This will enable audit team to understand quality control and to conduct peer review. For the purpose of this step, quality control is described as procedures and policies that are critically put into consideration by the auditor to make sure that the audit conducted by the audit team adheres to the quality standards established by the accounting profession as well as quality standards of audit firm. Like in this case AFT Pharmaceuticals Limited deals with biotechnology and pharmaceuticals. Therefore the auditor will prepare on that field. Therefore, by knowing quality control and peer review concerning the client business and industry, an independent review based on auditing practices and accounting standards will be conducted by audit firm (Miller, 2015). This section also indicates the various sources of information on clients nature of business and industry. Various sources of information on clients nature of business and industry. It is important for audit team to obtain an understanding concerning the information systems of any client. This would include the related business and industry process as well as all the relevant financial reports in annual report. This is clearly asserted by ISA 315. Therefore, in order to perform an audit of financial records, audit team need to obtain knowledge on clients business and industry so as to understand transactions, events and practices that brings significant effects on those financial records or audit report generated from audit team judgment(McGregor, 2016). Before accepting an engagement, it is very important for audit team to obtain a preliminary knowledge of the industry ventured by the client and any management, ownership as well as operations of business entity under audit. To fully understand clients business and industry, the following sources are very important and relevant. Business and industry experience in the previous proceedings. Engaging into discussion with community within the business. Researching information from other auditors and legal advisors who have provided services to the business previously. Scrutinizing publications and various journals of the industry and the business entity. Visits to plant facilities and any other relevant places of business. Scrutinizing all relevant documents including budgets, operations and system manuals, annual financial reports as well as minutes of meeting conducted within the auditing timing. Finally, it is a duty of senior auditor to ensure that audit assistants obtain any relevant and enough knowledge of clients industry and business entity so as to carry out delegated tasks. Assessing clients business risk. It is important to assess the business risks of clients in planning audit process so as to include those risks in the audit report. In assessing the clients business risk, senior auditor needs to set out audit approach to indicate how financial records need to be audited within the budget of audit work. It is important to get a summary indicating full terms of engagements that are highly needed to set out the nature of audit to be conducted by audit team(Arens, 2016). Again, a time schedule needs to be provided indicating preferred dates of the timing of the audit. In that case, risks need to be assesses by recording any changes concerning a particular client since the last audit was conducted. The AFT Pharmaceuticals Limited will be subjected to risks of medical regulations and diagnosis of various terminal illnesses. There will be financial report on the same by AFT Pharmaceuticals Limited. Audit assistant need to gather information about the client and details of clients contracts. In assessing clients business risk, there are difficulties faced in implementation of audit plan. The firm may have numerous clients with corresponding year ends. This risk makes allocation of audit team difficult as well as timing required. Any abrupt shifts in the business and industry of the client need more allocation of time that need to allocate outside the planned time. Some clients lack co-operation by declining to offer necessary information and explanations in appropriate time(Loughran, 2010). This will place the clients business in risks. Lastly, there could be shortages of audit staffs due to low turnover during the actual audit process. This will affect the timing of the arranged audit thus putting the clients business into risks. Performing preliminary analytical procedures. This is the very last step in planning a new clients audit. However, it is very crucial as well. In carrying out preliminary analytical procedures and in planning audit of a new client, the senior auditor together with his audit team needs to carry out a set of procedures(Fletcher, 2012). They are analyzed into detailed chronological ways. The auditor and his time should carry out a preliminary review of the client and his business entity. This procedure will involve gathering a clear understanding of the nature of the clients industry and business entities. The audit team need to engage into a discussion with management with an aim of obtaining an understanding of their structure and a clear realization of the current circumstances in operations of the client and other aspects that would critically impact the internal control system and accounting standards of the new client. There should be appropriate and effective communication with previous auditor of the client so as to gather information that seems relevant to the audit of the new client. It is also good to gather preliminary understanding of the nature of the clients accounting and internal control system(Whittington, 2015). This will highly help in finding out the level by which the auditor will depend on the internal control system of the client. The audit team needs to put into considerations any legislations and accounting standards that could have implications towards the new clients audit. The senior auditor needs to scrutinize the nature and timing of reports and relevant communications of the client so as to accommodate the timings in the audit plan. The senior auditor needs to find out the number of audit team members need and the timing of the audit visit. Lastly, the senior auditor need to prepare an audit planning memorandum that sum up the scope of the tasks under the engagement and the strategic plan to be cultivated so as to meet the clients requirements. Australian Security Exchange listed company under analysis. The company under analysis in this section is AFT Pharmaceuticals Limited. This is one of the companies listed under Australian Security Exchange with ASX code ACW and GICS industry group of pharmaceuticals, biotechnology and life science(Daft, 2015). Therefore my team of auditors aims at analyzing annual reports of this company so as to scrutinize the new clients audit. By use of most recent annual reports, the team wishes to calculate the financial ratios under consideration. The assessment of the new firm by researching information from academic sources, news, and newspaper and industry magazine will be used to generate the annual reports of AFT Pharmaceuticals Limited. The team has extracted the financial record of AFT Pharmaceuticals Limited so as to calculate the related financial ratios. The financial entries of AFT Pharmaceuticals Limited as at 31st December 2016. Item Amount Current assets 400,000 Current liabilities 320,000 Stock 200,000 Total long term debt 320,000 Capital employed 650,000 Gross profit 280,000 Sales 1,200,000 Earnings attributed to equity shareholders 960,600 Equity 1,460,000 Credit sales 840,000 Average debtors 360,000 Credit purchases 720,000 Average creditors 260,000 From the above entries extracted from annual report of AFT Pharmaceuticals Limited, the following ratios are calculated. Current ratio = current assetscurrent liabilities. 400,000320,000 = 1.17647059. The interpretation of this ratio is that AFT Pharmaceuticals Limited has more current assets than liabilities thus high ability to meet short term maturity obligations as and when they fall due. Acid test ratio = (current asset stock) current liabilities = (400,000-200,000) 320,000 = 0.625. The interpretation of this ratio indicates that the company is in poor liquidity position when stocks form most of the total current assets. Debt ratio = (total long term debt capital employed) 100 = (320,000 650,000) 100 = 49%. A company is highly geared if the debt ratio is more than 50%. The 49% indicate that the company is partly geared. Gross profit margin = (gross profit sales) 100 = (280,000 1,200,000) 100 = 23.3333. The interpretation indicates that the company cost of production has been controlled perfectly in relation to distribution and administration costs. Return on equity = (earning attributed to equity shareholder equity) 100 = (960,600 1,460,000) 100 = 65.79. This value indicates high efficiency by which AFT company other suppliers funds generate returns to shareholders. Debtors turnover = credit sales average debtors = 840,000 360,000 = 2.3333. This ratio indicates number of times debtors pay within the year. There is high efficient management of credit by the company. Creditors turnover = credit purchases average creditors = 720,000 260,000 = 2.769. The interpretation of the ratio shows that creditors are paid approximately three times by the company during the year. The above represent the required financial ratios as at 31st December 2016 extracted from AFT Pharmaceuticals Limited annual reports. Audit tests. There are audit tests that need to be performed when handling audit and evidence collection. Inspection: this involves examination of tangible assets, documents and financial and annual records for purpose of audit process. Observation: this is based on analyzing procedures that are performed by other auditors such as counting of stock of client personnel. Inquiry and confirmation: this involves gathering information from the company such as debtor circularization. Recalculation and re-performance: it is concerned on scrutinization of arithmetic accuracy of accounting records by performance of independent calculations. Analytical procedure: this indicates consistency between financial data and anticipated patterns under investigation. Conclusion. In conclusion, the audit team is now in a position to plan the new client audit. This process is very important in ascertaining the accountability of companies and firms on maintaining tenacity in their methods of operation and promote adherence to the set accounting and auditing and assurance standards altogether. References. Arens, A.A. (2016). Auditing and Assurance Services, Student Value Edition. Pearson. Bragg, S.M. (2015). Accounting for Inventory. Accounting Tools. Chopra, S. (2012). Supply Chain Management. Pearson Education. Daft, R.L. (2015). Management. South Western College Pub. Fletcher, F. (2012). Business Problem Solving. Routledge. Loughran, M. (2010). Auditing For Dummies. For Dummies. McGregor, D. (2016). The Human Side of Enterprise. McGraw-Hill Education. Miller, T.L. (2015). Horngrens Financial and Management Accounting. Pearson. Nickels, G.W. (2015). Understanding Business (Irwin Introduction to Business). McGraw-Hill Education. Saloner, G. (2009). Strategic Management. Wiley Publishers. Whittington, R. (2015). Principles of Auditing Other Assurance Services (Irwin Accounting). Rental Book. McGraw-Hill Education. Wild, J.J. (2014). Fundamental Accounting Principles Handcover. McGraw-Hill Education.