conformance with generally accepted accounting principles (GAAP). It does this as well as generally accepted governmental auditing standards C. Tests for compliance with laws and regulations. D. Both B and C. 2. Government Auditing Standards (GAS) issued by the U.S. Comptroller General apply to A. Financial statement audits of federal organizations made by the Government Accountability Office. B. Financial statement audits of federal programs made by state auditors. C. Financial
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Harnischfeger Corporation • Includes in net sales products purchased from Kobe Steel. Financial Statements of certain foreign subsidiaries are included on the basis of their fiscal years ended July 31. Although this has no significant impact on net income‚ it did increased net sales by $5.4 million. • Perhaps one of the most significant accounting changes would be changing the method for depreciation expenses on plants‚ machinery and equipment – from principally accelerated methods to straight
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Propaganda and censorship are major themes that reoccur in 1984 with the purpose of brainwashing the citizens of Airstrip One. Throughout the novel one example of propaganda is the use of the 3 slogans which are: War is peace‚ Freedom is slavery and Ignorance is strength. Through the use of doublethink‚ the Party is able to convince the citizens that they do not desire anything as everything is already provided for them by the party. The people do need need freedom because it is slavery which would
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Each person in society is individual‚ but they operate as a group. In a lecture from 1985‚ Doris Lessings stated the human nature wanted to be part of a group. Being in a group made it inevitable that people would compromise their beliefs for the accepted beliefs. Everyone possessed opinions but the difference was how far‚ how long and how hard they would go to keep their opinions. In her lecture‚ she accurately described an embarrassing moment of “how often [people] said black was white because
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In his dystopian novel‚ 1984‚ George Orwell makes use of various symbols and motifs to further reinforce the core themes. Although these symbols vary‚ most of them are directly tied to the protagonist Winston Smith and more importantly‚ to his emotions‚ feelings‚ and needs. Furthermore‚ the main symbols used to portray these elements are the rats‚ the coral paperweight‚ the songs‚ and the “discolored patch over Smith’s ankle.” As the plot unravels‚ rats are used to evoke notions of fear and punishment
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adverse opinion on increasing technological development. He justifies‚ by implementing more technology into society‚ people become content and ignorant in their daily lives. Technology allows people to see the world without actually going anywhere. In 1984 by George Orwell‚ The government employs technology to control their citizens‚ for instance; The Party uses technology to keep the civilians incognizant of what is truly going on around them. Utilizing this in their society also allows The Party to
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1. Identify all the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate‚ as accurate as possible‚ the effect of these on the company’s 1984 reported profits. Changes that affect the Harnischfeger Revenues: • The company started to account Kobe Steel sales in US‚ previously it only added the gross margin in the financial statement. (this sales represented $28 million) • Sales to a foreign subsidiary started to be consolidated as a net revenues (this
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a) ASC 830-230-55-1: This reference shows how to format and account for cash flows when a company has subsidiaries operating in foreign countries. It gives an example of a consolidated cash flow statement from a US based company and its two subsidiary companies. The reference explains how excess cash should be disclosed. A majority of the reference deals with the local currency and how it should be shown with the parent company‚ in this case a US company based on the dollar. So for both foreign companies
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1984 Current Event: Privacy and Censorship 1) The main issue is that there is a new Facebook feature that allows others to share someone’s post. The creator of the post has “zero control over which posts friends promote” (Guynn). For a $7 fee‚ friends can “repost” statuses‚ leading to a lack of privacy; due to the fact that hundreds or maybe thousands of people you do not know are reading your post. 2) According to Facebook‚ “this feature respects the privacy of the original poster- i.e. it
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pessimistic world where the government has full control over the masses in the novel 1984. The protagonist‚ Winston‚ is low-level Party member who has grown to resent the society that he lives in. Orwell portrays him as a individual that begins to lose his sanity due to the constrictions of society. There are only two possible outcomes‚ either he becomes more effectively assimilated or he brings about the change he desires. Winston starts a journey towards his own self-destruction. His first defiant
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