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Thursday, September 3, 2020

An exploration of the relationship between learning organisations and Essay

An investigation of the connection between learning associations and the maintenance of information laborers - Essay Example The new economy has been characterized as one which is innovation based. In the new economy, information laborers are the most significant representatives for any association since they encourage the production of information which is basic for keeping up the upper hand. In this way the discoveries from the paper would empower administrators in the new economy to oversee turnover expectation with the goal that an association can make a drawn out vital bit of leeway by making human capital. The significance of information the board can be found on account of Starbucks, the main brand in the claim to fame espresso industry (Pearlson and Saunders, 2008, pp. 56-60). The organization has actualized the web 2.0 innovation which has improved participation between representatives all through the association. Web 2.0 encourages information the board by empowering representatives to team up online through data sharing. Accordingly the representatives can partake in the dynamic procedure. This builds work fulfillment and diminishes turnover aim. The organization keeps up a ceaseless procedure of advancement which is guided by information the executives. Consequently HR chiefs need to detail techniques planned for spurring information laborers who can make the advancement procedure viable. The supervisors at Starbucks can apply the discoveries from the current diary.

Thursday, August 27, 2020

Polygamy essays

Polygamy papers For what reason do individuals live together and not wed? It is a choice that involves numerous thought processes. Question of marriage is expanding, because of extremely high separation levels, which makes many be wary about entering such a legitimately restricting relationship. Backing for the strict perspectives on marriage and numerous conventional good measures are declining. There is more acknowledgment of unwed parenthood, homosexuality, pre-marriage sex and divorce(baker, 1996). One-6th of never-wedded living together couples have a youngster that was conceived since they started living together.This speaks to a noteworthy part of unmarried births (about a quarter) that are not naturally introduced to single-parent family units (Bumpass and Sweet, 1989a). Preferences for living in a living together and as a transitory or lasting answer for marriage incorporate the accompanying. Marriage is a lot simpler to cut off than a living together association than a marriage. About 40% of living together associations in the United States separate without the couple getting hitched, and this will in general happen rather rapidly (Bumpass and Sweet, 1989a).This happens rapidly in light of the fact that they living together couples have an a lot simpler time choosing money related subjects and so on. The straightforwardness at bearing a living together. Right around three fold the number of cohabiters believe that their opportunity to do what they need would be more terrible in a marriage than at present (Sweet, Bumpass, Living together will impact future connections in the accompanying manners. The individuals who live together short of what one year are destined to wed, 1 to 2.9 years is in the middle of, 3+ long periods of dwelling together is most drastically averse to wed (NSHF, 1987-88). we realize that cohabi ... <!

Saturday, August 22, 2020

Difference Between Manufacturing and Services Sector Essay Example for Free

Distinction Between Manufacturing and Services Sector Essay Distinction among assembling and administration organization’s activities To look at the tasks between the assembling association and administration association, I have taken the case of Mahindra vehicle part as an assembling association and State bank of India banking area as administration association. The Mahindra Company imports its crude materials from Japan, where in the wake of getting its parts it first at first makes a body structure of the vehicle with the got parts. The subsequent stage is pivot get together, where it fixes the wheels to the vehicle. The third stage is the transmission get together where they fix the rigging box for speed and torque of the vehicle. Coming to fourth stage they fix the appropriate motor for the vehicle, and the fifth stage is trailed by fixing the frame which is case gathering Stage. The assembling of body is finished upto this stage lastly the vehicle goes into body shop where it gets paint in wanted hues. At last the yield is all set into to the market. From that point it goes it to the merchant where it is appropriated to various wholesalers and from that point it goes to retailers in various pieces of the city or state. Where the end client will proceed to purchase the vehicle at the closest retail shop to him. Later the organization counsels the clients who brought their vehicles and get the criticism from them, where the execute the client changing tastes and perspectives into the RD division for additional ad lib of their vehicles. In the administration segment like State Bank of India the primary adage of this segment is to give client service’s like ATM administrations, Safety store storage, outside internal settlements, E-pay. Where their center is to give client the most extreme fulfillment with their administration, for instance for a client to open a record in the bank the stages are, first the client need to get a structure from the counter accessible in the bank, fill it and verify the fundamental required reports alongside an introducer who as of now has a record there. In this way, with these contributions from the client the bank procedure the application structure makes a record for the sake of client for which he was at first furnished with a passbook and ATM card. Further with the decision of client the bank gives a web banking account, portable banking and different administrations. In Banking Sector estimation of activities rely on the item quality (Some models: Electronic merchant money, Electronic seller fund, Direct charge) just as the administration quality model (Some models: Utility bill installment, Direct aberrant expense installment). Likewise coordinated effort with remote firm made SBI the most High Tech Bank in India following a very made sure about just as a superior exhibition grid model than different banks. The fundamental distinction among assembling and administration area is that, in the assembling segment the vehicles that are created can be felt, contact by the clients genuinely, yet in administration segment like banking their activities can't be felt truly I. e. , impalpable. Administration firms don't deliver a help except if a client requires it, despite the fact that they plan and build up the degree and substance of administrations ahead of time of any requests. Administration firm like banking by and large produce a help customized to clients needs, for example, web banking and versatile banking are given to clients who required that administration, in assembling firm they can deliver vehicles without a client request or gauge of client request. They produce the vehicles keep them in warehousing and send to the outlets where the interest is to be met. Administration firms don't require a physical creation site. The individuals making and conveying the administration can be found anyplace. For instance extraordinary SBI branches situated in various pieces of city, however for makers like Mahindra Company must have a physical area for their creation and stock holding activities. Creation doesn't really occur on the producers own site, it can happen anytime in the flexibly chain. Issue of natural concern and the effects to the association The carbon impression (Green House Gas discharge brought about by an association) of making a vehicle is colossally mind boggling. Minerals must be uncovered from underneath the ground and the metals removed. These must be transformed into parts. Different parts must be united: elastic tires, plastic dashboards, paint, etc. The entirety of this includes shipping things around the globe. The entire part at that point must be collected, and each phase in the process requires vitality. The organizations that cause vehicles to have workplaces and other framework with their own carbon impressions, which were expected to by one way or another dispense proportionately to the vehicles that are made. Organizations don't work in spreadsheets and reports. They work in, collaborate with and influence the economy, society and the earth. This mindfulness is developing and is turning into the standard in the exposure approaches of enterprises. No longer can an association simply report its financials and hope to fulfill the partners †speculators, clients and controllers. An association must well-spoken to its partners its way to deal with supportability and impart its social and ecological activities towards manageability. In as indicated by the earth concern Mahindra has set up a green assembling office in bangalore for the creation of an eco-accommodating electric vehicle called REVA. The office follows unbending green rules directly from reuse of development waste to use of sunlight based vitality for continuous vehicle producing process, this assembling plant significantly utilizes the power from sun powered of about 35% of plant load is provided from it, this plant spares around 53000 kg Co2 emanation/year and furthermore spares 22000 liters of diesel/year. This spares a great deal of Green house gas emanation into the air. There are 3 central point came into light for the explanation of advancement of the eco-accommodating vehicles. First is advancing clients, where the clients in present age are turning out to be eco-cognizant and cost cognizant. Second is Macro variables like quick urbanization, rising fuel expenses and contamination blockage. Third is raising innovation where part of research is done and executed in belief system to produce another trend setting innovation vehicle. This ecological worry by Mahindra drove it into a significant venture into the innovation improvement and furthermore for the development of eco-accommodating plant which is progressed and modern when contrast with standard plants, where this cost trouble has prompted the significant expense of the vehicle, where it has been propelled for 3. 10 lakhs. Taking into account a working class client why he has decide to purchase a reva vehicle, despite the fact that there are factors like condition concern, and expanding cost of fills, there are other superior vehicles in the market at same value which run on diesel or petroleum. So he significantly decides on going for the superior vehicles. Despite the fact that by usage of top of the line innovation has prompted the expansion in cost, Mahindra needs to take up cost decrease quantifies as the electric vehicle is significantly a working class focused on item, they ought to have the option to sell the item at a lot less expensive cost where as of now Tata has propelled Nano with an expense of around 1. Lakhs, Where it pulls in the major of the clients. Despite the fact that in the clients the ecological concern has expanded, however dominant part of clients want of utilizing normal diesel/petroleum based vehicles which they have been utilizing for quite a while. So the car organizations like Mahindra were likewise incapable to totally concentrate on these eco-accommodating vehicles, where their significant concern is of losing their place of selling the ordinary car vehicles in the worldwide markets. Despite the fact that they started this venture with their rationale of decrease of carbon impression, it might take quite a long while to come to get their item in reach to lion's share of customers. Independent of their deals of the ‘green manufacturing’ item Reva, Mahindra was the first car producing office in Quite a while to be as of late granted the ‘Platinum’ rating by IGBC (Indian Green Building Council). The plant has been created as per the gauges set by the IGBC-India, an all around acknowledged benchmark for the structure and activity of superior green structures. Effect of developing client desires on an association their activities In the current monetary condition, endurance and proceeded with business triumph consent is â€Å"exclusive focus to the customer†. It is accepted that, brilliant client collaborations are the pouring power for supportable worth creation. Inability to comprehend and oversee client desires effectively throughout the years will quicken a company’s disrespect. Today there is a grave requirement for viable and prospering client desire the executives in a business. A procedure driven association that centers around client desires makes forms that go past the proficiency increases of procedure improvement. They proactively maintain a strategic distance from disappointments like missed client desires before they happen. It is said that, the best possible procedures create a high level of client reliability, accordingly protecting the top line with a stable and extending client base which thusly gives benefits. The model I need to cite here is the cell phones fabricating industry. From the year 2000 with the advancement of cell phones into the world has happened, this prompted the use of new gear to man, so at first when portable is presented it has quite recently just a single choice I. e. , making a call’s. The client can make a call to other number or get a call from different numbers. This didn’t fulfill the need of the client, so the key players in the portable assembling has made an examination and furnished the versatile with other two significant

Haunted House Essay

It was a dull startling night. I was running at max throttle as I was being trailed by some obscure men. I was unable to run any longer and went into a house. I ended up in an exceptionally dull house. There were webs all over the place. I was shuddering like a leaf. It was a major house like those of the illustrious royal residences, however that house appeared to have a place with a witch. I simply made the way for check whether those men were there and lamentably they were outside, I quickly shut the entryway. I was unable to discover rest so I chose to visit the house. The house looked exceptionally lovely from outside, however inside it looked extremely ratty. There were rodents originating from a gap in a side of the lounge room. It was sickening. I at that point showed up close to the rooms of the house. I discovered a few books on a table and there was a journal on it. I just exploded all the residue from it and began to understand it. That story made my heart pound intensely. In the journal, the last sentence composed was â€Å" Angrily I kept them in one of the rooms†. That sentence made me look tense. Inquisitively I went to open the rooms found in the house. I was on edge to realize what were kept in one of the rooms. I kept on opening the entryways till I showed up close to an entryway not the same as the others. I opened it and†¦ I immediately went ground floor, opened the entryway and left that spooky house. I vowed to never go into that house. In

Friday, August 21, 2020

Classes Then And Now Essays - Education Reform,

Classes: Then And Now Classes: Then and Now Thinking back on everything now, I can perceive how much simpler classes were in High School than College. Who might have imagined that College would be this a lot harder; I mean you get the opportunity to pick your classes and you even are permitted to take them at your picked time. Sounds simple huh? All things considered, it's definitely not. Actually College is much harder than one may might suspect. Your classes are much harder on the grounds that you're in a more elevated level of learning. Likewise, the educational program requires much additionally concentrating to be done so as to get through the class; and if that is insufficient, the educators treat you like a grown-up, as opposed to a youngster. I would figure that a great deal of understudies, who make the exchange from High School to College, would feel that the courses would be more enthusiastically as you go on. What's more, the truth is out. Do you imagine that the more top to bottom you go into your instruction, the simpler it will be? All things considered, sorry to baffle you, yet was fifth grade harder than third grade? Sure! So for what reason would that not be the equivalent for this? New College understudies will discover rapidly that they're not in High School any more, the classes spread the material in a lot further detail, since this is the last advance to set you up for ?this present reality?. Presently, since your classes are harder and you spread things in more profound detail, this implies you will need to invest additional time and energy into your homework. You need to read more for tests, you can't stand to miss any schoolwork assignments, and you have to go to class. You likewise need to direct your time, which means don't remain out the entire night and gathering on the weekdays, and watch what time you hit the hay at evenings. In High School, sure you must examination and do schoolwork, however in College there are not many educators that will take late assignments, and accept bull*censored* pardons Additionally at this level, the educators treat the understudies like grown-ups. They truly couldn't care less on the off chance that you come to class or not; you're paying for it! The educators won't come to you, sit you down after class and inquire as to whether you need any additional assistance like in High School. You have to proceed to request it your-self. A few classes are large to the point that the educator won't know your name. Likewise not at all like High School, you won't get any calls structure you educators inquiring as to whether they can converse with your folks about your evaluation. Since at this point you should realize how to deal with things that are going on with your-self, and in the event that you can't, at that point you shouldn't in College. In this way, in case you're pondering gong to College, you have should be prepared for some large changes. Secondary School isn't even on a similar trouble outline as College may be. So as a College understudy let me offer you an expression of guidance, ?remain in High School it's simpler and less expensive?. English Essays

How Does Digital Television Service Differ From Cable Television

How Does Digital Television Service Differ From Cable Television Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!How Does Digital Television Service Differ From Cable Television?Updated On 30/01/2020Author : Ram kumarTopic : BloggingShort URL : https://hbb.me/2U5tikn CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogThe world witnessed a major paradigm shift in television technology with the advent of digital television. The cable television and terrestrial broadcasts have become the thing of the past with this digital revolution. Back in the past, the concept of cable television was quite simple and digital technology has successfully taken over the home entertainment space.It is quite difficult to differentiate between these two and often leads to misunderstanding. Therefore, we came up with a comprehensive guide explaining all the major differences between these two. Especially when you have Cox cable packages or similar provider, it is better to understand what you have.What is the basic diff erence between Cable and Digital Television?The cable TV utilizes Radiofrequency to deliver television programs. This is a paid subscription and the signals are transmitted through coaxial cables. The same cable can be utilized for high-speed internet, telephone, and radio services.When cable television was first introduced in the 70s, it took over the traditional broadcast television network and had the ability to offer more channels in high quality. Even today, it is the most widely used television reception medium in the world.The cable TV uses a decoder box or the feed is directly linked to the television. The coaxial cables used have the ability to carry tremendous amounts of information.Contrarily, if your television receives a signal in digital format, it is known as digital TV. The introduction of digital TV enabled companies to upgrade the number of channels and most importantly, the quality of sound and video.This isn’t it. Digital TV changed the way we interact with tel evision. It is quite easy to access and has an interactive interface, making it simple to navigate between channels. Most importantly, it enabled us to watch archived content on demand whenever needed.Let’s compare different aspects of Cable and Digital TV.Broadcast QualityThe digital TV signal is in the form of packets of compressed data. The data uses a combination of 1’s and 0’s, similar to what we have on computers and the internet. Because of this combination, digital signals do not face any interference and signal loss. This means that we can enjoy a consistently clear picture and high-quality audio.READ7 Reasons Why One Should Start BloggingAnalog signals face more interferences and noise, so the audio and picture quality ends up suffering a lot. On the contrary, Digital TV is more efficient in terms of broadcast quality and requires less bandwidth.MulticastingBack in the past, we used to have a handful of channels. The same channel would deliver our favorite show, feat ured news and sports. Now, everything has changed. A standard cable offers more than 100 channels.Moreover, the quality of signal in cable TV depends largely on the signal television receives. Digital TV receives signals in the form of bulky packets of data hence supports more channels. The channels you get through multicasting are high quality and the cheery on top being the on-demand services. Thus, Digital TV is superior to Cable in several aspects.ConsistencyImagine you are watching Superbowl or an NBA play-off but the picture quality you get is noisy and inconsistent. This is the worst thing to ever happen and cable TV users make this complaint quite often. The reason behind this is sheer science. Cable TV suffers a lot of physical interference while transmitting data that results in inconsistent video and sound reception.Digital TV offers superior consistency and the picture quality is crystal clear so you don’t have to face any inconvenience watching your favorite game.Digi tal TV is different from HDTVI have seen many people who think that digital TV is synonymous with HDTV. In fact, they are entirely different. HDTV does not specify the method of transmission. It is just a new display format and can be either digital or analog.Final Verdict!The introduction of digital TV has been a big leap of faith in the entertainment industry. Both cable and digital TVs have their fair share of differences. They have different concepts and designs. No matter which technology comes in power but idea remains the same. It should provide the best viewing experience. The shift from cable to digital has changed everything and now we get better signal transmission, sound, picture, and broadcast quality.

Wednesday, June 10, 2020

Information gathered can confirm if transactions are fraudulent - Free Essay Example

Another advice that Dr. Mitchell can give to the caller is to arrange another meeting with senior executives of the firm. She should tell them about her concerns about improper transactions included in financial statements. She should emphasize the GAAP sections which deal with revenue recognition. She should also tell them about the repercussions of reporting fraudulent transactions. The consequences would be extremely harsh and all the senior executives could face heavy fines, even possible jail time, and the company can go bankrupt. The company may face litigation from various creditors and due to no financing sources available, may even go bankrupt. The last advice that Dr Mitchell can give to the caller is to immediately consult with a lawyer. Since producing and submitting fraudulent transactions has serious legal implications, the advice of a law professional can be helpful since they have experience in dealing with these matters. The lawyer can also provide guidance on how to immunize her from litigation. (b) Even if the senior executives repent and correct their mistake, Dr Mitchell should advise the caller to ultimately resign from her position at the company. This is because the caller has evidence incriminating senior management and even if that information is published at a later date, it could seriously taint the managements integrity in accounting matters. If she continues to work at the company, and if these matters are raised at a future date, association with these executives could tarnish her professional reputation. Even if she faces hardships by resigning her positions, the long-term effects are surely beneficial since she will not be working with a management which has flexible views on ethics. (c) The risk of resigning immediately would be that she would not have access to the evidence about these fraudulent transactions. Obtaining that evidence is important especially if the company decides to sue her for fraudulent financial reporting at a future date. Her first task when reaching the office would be to obtain evidence of these transactions. (d) The state board of accountancy may prove to be an important help to the caller. Probably the board h as guidelines on how to deal with such situations from prior experience. Also, the caller may be able to discuss her situation with an accountancy ethics expert and obtain more advice on the situation. Question 2: Even though the caller is sure that the company is obtaining financing from the bank through fraudulent ways, Dr Mitchell may suggest to her that going to the bank immediately poses other kinds of risk. Since the senior executives are responsible for giving the bank their financial statement, it is their duty to ensure that there are no material misstatements in the financial records. The caller is aware that these records may contain inflated balances from the period. The risk is that if the transactions actually turn out to be valid, and if the caller informs the bank that they are not, the caller would be responsible for giving misleading information that harms the company. This would result in her being fired from the company, and possibly the company suing her for defamation. So it is very important that the caller be convinced in every way possible that the financial statements are materially misstated. She should be confident of these transactions before reporting to any outside entity. When she is confident about the misstatements, she can contact the bank, although it would be advisable for her to consult legal counsel before any such actions. On part of the bank, her not signing the financial statements should be detected in the internal control. Since a controller not signing financial statements is likely a big issue, the bank should investigate the companys accounts and should also start interviewing management about reasons why the statements are not properly authorized. Question 3: (a) The caller should likely consult with the state board of accountancy on whether there is a legal requirement for her to notify any third parties of what has happened. She should then follow their advice on whom to contact. However, if there is no such requirement, the caller does not face any legal repercussions for not contacting anyone else with information about these transactions. However, it is always better to also consult an independent lawyer in addition to the state accountancy board to completely ensure her immunity. (b) The external auditor should only be notified after the caller has consulted a lawyer. The eternal auditors can help to convince the company that they are deliberately misstating the companys financial statements. Also, the external auditor may recheck if the previous years accounts contain any material misstatements. This investigation will lead to auditors higher skepticism when dealing with the company next time. They may even go through the enti re backlog of previous audits to ensure that there were no material misstatements. However, it may even lead to the auditor to resign since they do not want a client with such high Audit risk. Question 4: (a) Even though the media in this decade has been full of headlines of accounting malpractice, it is really difficult to put an exact number on the prevalence of accounting malpractice. Some famous cases include Enron and Arthur Anderson, WorldCom, Tyco, etc. In 1999, a COSO study was released highlighting fraudulent reporting in the previous decade. This report was called Fraudulent Financial Reporting 1987-1997: An Analysis of US Public Companies. To the surprise of many people, the report stated that there were only about 300 cases of fraud in the corresponding decade. This number is quite low when one considers the amount of publicly traded companies in the US. However this is limited to public limited companies only and also because the Securities and Exchange Commission (SEC) has very limited resources. Almost 50% of fraudulent companies involved a situation like the one above where revenue recognition criteria were not followed. So this is quite a common method of committing fraud. Because of this, the AU requires that external auditors assume a risk of fraud causing material misstatement when evaluating financial statements. (b) Senior executives who face undue pressure to meet the expectations of different stakeholder may try to projects these pressures upon employees to help meet those targets expected by the stakeholders. Senior executives may even commit fraud to continue meeting expectations of stakeholders. The status of senior management can be used to pressure lower level employees to commit fraud. Threats usually employees are job loss or denial of promotions to employees unless they accept to be a part of managements fraudulent schemes. Also, the experience of senior employees may cause lower level employees to think that they are safe from prosecution as these techniques have already been tried. Also, if junior employees may not know the full picture, they can be easily lured into committing illegal frauds by management. (c) The best method junior employees can use is to stick with the IAS or GAAP as the basis for any activity or reporting. The same with this case where the caller was concerned that her employers were not meeting GAP criteria. Thus, the employee cannot be blamed for not doing transactions which do not abide by IAS or GAAP criteria. This also gives senior employees no justification to carry out recording which goes against established standards. Question 5: The senior executives of the company where the caller worked faced many incentives which made them give out materially misstated financial statements. Because it is a start-up company, executives face intense pressure to get the business to become a profit making enterprise and establish itself as a serious competitor in the marketplace. This company had been operating at a loss for a while and facing a huge cash shortage. Also, the bank had halted all credit until the quarterly reports could be produced. So there were a large number of pressures the management was facing and it gave the, the incentive to commit fraud. When they had so many incentives, they took advantage of some of the opportunities to commit fraud. Because these are interim and not period end reports, they were not audited by an external auditor. This gave management a huge opportunity to engage in fraud for the first quarter since there was no external investigation or audit. Also, because the company is smal l, the management could influence the clerks to commit fraud. Also, the fraud could have been easily perpetuated due to a lack of sophisticated control systems. And since the caller was gone for some days, it prevented management with a rare opportunity to get fraudulent accounting entries in to the system. Attitude was another condition that the management displayed when perpetuating fraud. They also showed a complete and utter disregard towards the importance of fairly presented financial statements. They used rationalization that everybody does it and accused the controller of being too high-minded and an idealist. They also commented on the controller lack of practical experience tried to rationalize it to the controller. But their overall main rationalization was that most companies do commit accounting fraud, and they shouldnt be the exception. Question 6: To record a transaction, SAB 101 states that the following criteria are required for GAAP: Evidence of an arrangement to exchange goods or services Earnings process should be complete. This means that the company has provided the product and a credit or cash payment has been made The money to be received can be measured reliably Collection is reasonably assured. The caller had said that none of these criteria were there to record the transactions. There was no arrangement to exchange goods and services, no goods were provided or cash or credit received. Consequently there was no way to measure revenue. And there was no possible assurance of collection since no transaction was agreed upon by any two parties. Question 7: (a) In this case, management had recorded revenue and debited accounts receivable when no purchase order was placed for those goods and no goods were shipped out. There were no actual customers. Thus, if recorded, these posting would not confirm to the occurrence assertion in the financial records for sales transaction. If we reference AU 326, the occurrence assertions tests whether the transactions recorded actually happened and whether they are done by the company. So there would be no occurrence assertion for these transactions. As there were no orders placed by customers to the company in the case, there obviously had been no shipping to these customers by the company. And since there was no shipping of these goods, there was no arrangement of any kind between customers and the company for exchange of cash and goods. (b) There are many audit procedures which can detect this kind of fraudulent records. The easiest and most straightforward way would be to send confirmation to these customers to verify that these transactions had indeed occurred. Customers would have probably exposed the proper amounts they owe to the company as accounts receivables. Also, they should show if these transactions were prematurely recorded or not. Another audit procedure would be to analyze the supporting documents of these recorded transactions. For example, select a sample of transaction from the Sales Journals, and check if there are supporting documents verifying the amounts. These can be, but are not limited to, the customers purchase orders, shipping documentations and acknowledgment of receipt of goods. There are also analytical procedures that can be used to check the occurrence of these transactions. This can be done by comparing this quarters data to previous quarters and measuring the discrepancies between quarters. Other comparisons can also be used; but some might only have a limited affect in ensuring occurrence of these transactions.