Sunday, May 24, 2020
Using Antes and Related Spanish Phrases
Antes is a common way of sayingà before, but it is often necessary to use it in the phrases antes de and antes de que.à How To Use Antes The easiest way to think about the differences between antes by itself and the two phrases is to consider which part of the sentence antes connects with. If it affects the meaning of the entire sentence or of a verb, then its functioning as an adverb and stands alone. Another way of thinking about this, although it doesnt cover all instances, is thatà if it makes sense to translate antes as beforehand or earlier (theyre both adverbs) then you should use antes by itself: Antes fuimos a la ciudad. (Earlier, we went to the city.)No lo habà a visto antes. (I had not seen it beforehand.)Yo corrà a mà ¡s antes.à (Earlier, I used to run more.)Antes habà a muchos casos de tuberculosis en las zona. (Before, there were many tuberculosis cases in the area.) Antes de (not antes de que), on the other hand, functions like a two-word preposition and connects with a noun that follows (or an infinitive functioning asà a noun): Fue difà cil viajar antes de la era industrial.à (It was difficult to travel before the industrial era.)Yo tenà a miedo antes del comunicado oficial.à (I was afraid before the official announcement.)Llene este formulario antes de salir.à (Fill out this form before leaving.)No creerà ¡s cà ³mo Disney hacà a sus pelà culas antes de las computadoras. (You will not believe how Disney made its films before there were computers.) Finally, antes de que (or antes que, a regional variation used the same way), functions as a subordinating conjunction, which indicates the connection between one event and another and is followed by a noun and a verb (or a verb where the noun is implied): Necesito perder peso antes de que empiece el verano. (I need to lose weight before summer begins.)Mi padre se fue antes que yo naciera.à (My father left before I was born.)Antes de que estudiemos el sol, aprenderemos un algo sobre los à ¡tomos de hidrà ³geno.à (Before studying the sun, we will learn something about hydrogen atoms.)Controle su ira antes de que ella le controle a usted. (Control your anger before it controls you.) Note that as in the above examples, the verb following antes de que or antes que is in the subjunctive mood. This is true even when the subjunctive verb refers to something that definitely will or already has happened. One way of understanding the differences is to look at the three variations used in sentences that begin the same: Lo sabà a todo antes. I knew it all before. (Antes affects the meaning of the entire sentence and functions as an adverb. This is the only example of these three where beforehand or earlier would work as a translation.)Lo sabà a todo antes de hoy. I knew it all before today. (Antes de functions as a preposition with hoy, a noun, as its object.)Lo sabà a todo antes (de) que comenzara el trabajo. I knew it all before the job began. (Antes (de) que indicates the time connection between what could otherwise be two sentences.) Ante vs. Antes Although ante is sometimes translated as before, it should not be confused with antes. Although the two words are clearly related, they have separate uses. In modern Spanish, ante is a preposition that means before only in the sense of being in the presence of or in the face of. Common translations include in front of or facing. It can also be translated at considering or compared to. Ha subido las escaleras y se ha colocado ante la estatua de la diosa. (He had climbed the stairs and had planted himself in front of the statue of the goddess.)En una ocasià ³n me invitaron a hablar ante las estudiantes de la Escuela de Negocios de Harvard. (One time they invited me to speak before Harvard Business School students.)Tenemos que aprender a ser tolerantes ante nuestras diferencias raciales. (We need to learn to be tolerant in light of our racial differences.)à ¿Te gustarà a vivir ante la playa y con maravillosas vistas a mar y montaà ±a? (Would you like living facing the beach with marvelous views of sea and mountain?) Key Takeaways Antes functions as an adverb that, when used by itself, typically means before or earlier.The phrases antes de and antes de que function as a two-word preposition and three-word conjunction, respectively.Ante is a preposition that often means in front of or considering.
Wednesday, May 13, 2020
Wednesday, May 6, 2020
System Integrity and Validation Kudler Foods Free Essays
Summary of Recommendations This company has established a new accounting information system to assist in all three stores. As part of this system, this firm recommends utilizing audit productivity software to enhance the system already recommended by this firm. Using audit productivity software will decrease the time necessary to audit the accounts as this will now be computerized. We will write a custom essay sample on System Integrity and Validation Kudler Foods or any similar topic only for you Order Now This will also increase profitability by decreasing money and time spent in the audit process and Kudler will be able to make alterations to the process more quickly than if audits were handled manually. Another recommendation by this firm would be the installation of continuous audit software that would continually monitor the data being input into the system. This would increase the effectiveness of auditing the stores. With the continuous audit software, Kudler would be able to follow-up on any abnormalities earlier as this software runs automatically. This would assist Kudler in handling any fraud issues that might arise as well. System Integrity and Validation Kudler Fine Foods hired this corporation to establish a new electronic data system to handle the accounting and inventory needs of the company. As part of the proposal, this company will recommend ways to audit the information that the system creates. Once the data has been input into the system, audit procedures can take place to ensure the information is correct and that the company is performing well. This company will help Kudler establish audit processes for each area of the business. As Kudler moves forward with the new automated accounting software as recommended earlier, it is important that an auditing process be established also. Since the accounting process has been converted to an accounting information system, computerized audit productivity software needs to be established as well. This will increase the productivity and profitability of Kudler because the data used by either internal auditors or external auditors can be more quickly obtained and analyzed than doing the process manually. Kudler will need to determine which software works best for the needs of the company. Electronic work papers have many features to evaluate which include the importing of data, the analysis of that data, being able to export this data to excel or other formats, and automatically generating the working papers at the conclusion of the audit. All the recommendations for Kudler Foods are to make the company more profitable and automated. Computer assisted auditing techniques (CAATs) ââ¬Å"assist auditors in obtaining sufficient, reliable, relevant, and useful evidence to support predefined audit objectivesâ⬠(Hunton, p. 184). It is important that Kudler audit the accounts even though the company is not a publically held company. As outlined previously, this company recommends different auditing techniques depending on the area being audited, but highly recommends the findings and recommendations audit to ensure that the new system is operating appropriately and the information is accurate. There are 10 key steps in the CAATs system that range from planning and implementation to documenting in the work papers. With each audit, it is critical that the auditor know what information is being looked for so when the data is accumulated, the auditor will understand the data and know if it is accurate. The auditor will work closely with the accounting personnel at Kudler to determine the objective of the audit. Based on the objective, the correct auditing format will be chosen. The ISACA Standards Board has issued guidelines governing the use of CAATs and provides guidance to the auditors. There are two categories of techniques that CAATs is used for. The first is to validate the application integrity, ââ¬Å"the objective being to determine whether the source code has been compromised, either intentionally or unintentionallyâ⬠(Hunton, p. 188). Tests might be run with a parallel simulation to determine if the software is working properly. In this situation, the auditor will create a test set of data and run the auditing techniques against that data. If the system creates the expected set of data, then the system is working as it should. The second category is to verify the data integrity. This technique centers around data extraction and analysis to ensure the data is imported and exported correctly. With using an automated system, Kudler auditors can pull all the information and test for accuracy or abnormalities instead of only being able to pull a sample of the data. These two techniques help to validate the testing that will occur against the real data being reviewed for Kudler Foods. The CAATs is also used to detect any type of fraud that is occurring within the company. By using an automated accounting system along with the automated auditing system, Kudler has the ability to review 100% of the data and locate duplicates and gaps in the data. By using an automated system, Kudler can not only validate the integrity of the application and data, but also determine what could possibly be missing. A continuous audit technique might be one choice to consider for Kudler as it might work well for detecting fraud. A continue audit would be a program that is imbedded within the software that will look for things outside the norm. This would enable Kudler to find erroneous information faster. According to investopidia (2013), a continuous audit is ââ¬Å"an auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology-driven and designed to automate error checking and data verification in real time. A continuous audit driven system generates alarm triggers that provide advance notice about anomalies and errors detected by the system. â⬠By using the continuous audit, this could be a time saver not only in auditing but in detecting the issues within the system and correcting them more quickly. How to cite System Integrity and Validation Kudler Foods, Papers System Integrity and Validation Kudler Foods Free Essays This company has established a new accounting information system to assist in all three stores. As part of this system, this firm recommends utilizing audit productivity software to enhance the system already recommended by this firm. Using audit productivity software will decrease the time necessary to audit the accounts as this will now be computerized. We will write a custom essay sample on System Integrity and Validation Kudler Foods or any similar topic only for you Order Now This will also increase profitability by decreasing money and time spent in the audit process and Kudler will be able to make alterations to the process more quickly than if audits were handled manually. Another recommendation by this firm would be the installation of continuous audit software that would continually monitor the data being input into the system. This would increase the effectiveness of auditing the stores. With the continuous audit software, Kudler would be able to follow-up on any abnormalities earlier as this software runs automatically. This would assist Kudler in handling any fraud issues that might arise as well. System Integrity and Validation Kudler Fine Foods hired this corporation to establish a new electronic data system to handle the accounting and inventory needs of the company. As part of the proposal, this company will recommend ways to audit the information that the system creates. Once the data has been input into the system, audit procedures can take place to ensure the information is correct and that the company is performing well. This company will help Kudler establish audit processes for each area of the business. As Kudler moves forward with the new automated accounting software as recommended earlier, it is important that an auditing process be established also. Since the accounting process has been converted to an accounting information system, computerized audit productivity software needs to be established as well. This will increase the productivity and profitability of Kudler because the data used by either internal auditors or external auditors can be more quickly obtained and analyzed than doing the process manually. Kudler will need to determine which software works best for the needs of the company. Electronic work papers have many features to evaluate which include the importing of data, the analysis of that data, being able to export this data to excel or other formats, and automatically generating the working papers at the conclusion of the audit. All the recommendations for Kudler Foods are to make the company more profitable and automated. Computer assisted auditing techniques (CAATs) ââ¬Å"assist auditors in obtaining sufficient, reliable, relevant, and useful evidence to support predefined audit objectivesâ⬠(Hunton, p. 184). It is important that Kudler audit the accounts even though the company is not a publically held company. As outlined previously, this company recommends different auditing techniques depending on the area being audited, but highly recommends the findings and recommendations audit to ensure that the new system is operating appropriately and the information is accurate. There are 10 key steps in the CAATs system that range from planning and implementation to documenting in the work papers. With each audit, it is critical that the auditor know what information is being looked for so when the data is accumulated, the auditor will understand the data and know if it is accurate. The auditor will work closely with the accounting personnel at Kudler to determine the objective of the audit. Based on the objective, the correct auditing format will be chosen. The ISACA Standards Board has issued guidelines governing the use of CAATs and provides guidance to the auditors. There are two categories of techniques that CAATs is used for. The first is to validate the application integrity, ââ¬Å"the objective being to determine whether the source code has been compromised, either intentionally or unintentionallyâ⬠(Hunton, p. 188). Tests might be run with a parallel simulation to determine if the software is working properly. In this situation, the auditor will create a test set of data and run the auditing techniques against that data. If the system creates the expected set of data, then the system is working as it should. The second category is to verify the data integrity. This technique centers around data extraction and analysis to ensure the data is imported and exported correctly. With using an automated system, Kudler auditors can pull all the information and test for accuracy or abnormalities instead of only being able to pull a sample of the data. These two techniques help to validate the testing that will occur against the real data being reviewed for Kudler Foods. The CAATs is also used to detect any type of fraud that is occurring within the company. By using an automated accounting system along with the automated auditing system, Kudler has the ability to review 100% of the data and locate duplicates and gaps in the data. By using an automated system, Kudler can not only validate the integrity of the application and data, but also determine what could possibly be missing. A continuous audit technique might be one choice to consider for Kudler as it might work well for detecting fraud. A continue audit would be a program that is imbedded within the software that will look for things outside the norm. This would enable Kudler to find erroneous information faster. According to investopidia (2013), a continuous audit is ââ¬Å"an auditing process that examines accounting practices continuously throughout the year. Continuous audits are usually technology-driven and designed to automate error checking and data verification in real time. A continuous audit driven system generates alarm triggers that provide advance notice about anomalies and errors detected by the system. â⬠By using the continuous audit, this could be a time saver not only in auditing but in detecting the issues within the system and correcting them more quickly. How to cite System Integrity and Validation Kudler Foods, Papers
Monday, May 4, 2020
Byre by Norman MacCaig Essay Example For Students
Byre by Norman MacCaig Essay A poem that I found had a strong message was Byre by Norman MacCaig. The poems message is that we should appreciate nature, as it is beautiful. MacCaig does this by using figurative language, imagery and word choice.Ã First of all, MacCaig shows the message through figurative language by using a simile. He makes something seen as horrible sound nice. The metaphor squeak small hosannahs makes the mices squeak sound like angels even though they are seen as pests. I think MacCaig used the metaphor perfectly as it is hard to make mice sound nice. He is able to take something negative and successfully give it a powerful and positive image to make it seem beautiful and attractive. An oxymoron is also used to show the message that nature is beautiful. This oxymoron is used in silver slaver in the fourth verse to make the cows slaver sound better than it really is. This is effective as it makes me think that even something that seems horrible can be beautiful. It just depends how you look at it. Another way MacCaig put across the message was that he made plenty of references to heaven, sustaining this imagery to make a number of comparisons. These references and comparisons make the barn seem like heaven. Golden pavements, hosannahs, Aphrodites and crystal all refer to the idea of something beautiful and something that is like heaven. This makes the message stronger. Using words and imagery associated with heaven and beauty was, I think, a good idea as it makes it easier for us to believe MacCaigs message we should appreciate nature. The last technique that I think MacCaig used that was effective in conveying his message was word choice. Shine, crystal river song and Milky, secret, female are particular examples of word choice that I found interesting. These, to me, reinforce the message of nature being beautiful and that we should appreciate nature. The shine refers to the straw that is natural but not appreciated. The crystal river song elevates the ordinary water in the gutter into something special and makes us think again about it. Finally, milky, secret, female creates a comforting and maternal image of the cows to make us realise that they are beautiful and should be appreciated. All of these words show the beauty of nature in the simplest of things which we normally take for granted. MacCaig has proved himself to be an excellent poet as he has been able to take something as ordinary as the barn and turn it into something beautiful. The way he put the message across in Byre was perfect. Using imagery, oxymoron, comparisons to heaven and vivid word choice, I think the message that we should appreciate nature ahs been put across well. The poem Byre is an interesting poem and carries and important message for those who read it.
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