Biography of Rudyard Kipling Essay -- Rudyard Kipling Writers Authors

Life story of Rudyard Kipling 1865 - Kipling is conceived in Bombay, India. 1871 - Kipling and his more youthful sister Alice are isolated from their folks and sent to Britain to be taught. 1878 - Kipling enters state funded school in North Devon. 1882 - Kipling closes his conventional instruction and comes back to India to turn into a learner writer. 1886 - Publication of Departmental Ditties. Kipling starts to become famous as a youthful author of some notoriety. 1887 - Soldiers Three, In Black and White, The Phantom Rickshaw, Wee Willie Winkle, The Story of the Gadsbys, and the narratives later gathered in The Smith Organization, The City of Dreadful Night, and Letters of Marque, were all composed and distributed. 1889 - Kipling comes back to London and sets out upon a time of rising popularity and outrageous efficiency. Kim, The Jungle Book, Stalky and Co., Captain’s Courageous , The Seven Seas and The Days Work are totally distributed to extraordinary achievement. 1891-Marries Caroline Balestrier and emigrates to the USA 1899 - Death of first conceived kid, Josephine, in New York. 1900 - Begins visit in South Africa. Becomes driving defender of the Boer War. 1908 - Greatly frustrated by the Liberal governments strategy in South Africa, Kipling comes back to England. 1914 - World War one starts. Kipling accepts his since quite a while ago held doubt of the Germans has been supported. He again turns into an energetic advocate of the British war exertion. 1915 - Kipling’s multi year old child John vanishes in fight. Kipling never truly recuperates from the misfortune. Kipling is determined to have the sicknesses that would later murder him. 1... ...nsued when John Kipling vanished in real life just a month after his appearance. Kipling considered the to be settlement at Versailles as another disloyalty, taunting the penances of the fallen partners. For his staying two decades, he persevered through steady torment and inconvenience from a progression of misdiagnosed stomach infirmities. In his life account Something of Myself (1935) , Kipling makes no notice of his long stretches of anguish, similarly as he additionally stays away from notice of different catastrophes throughout his life. He kept on composing, and to build up his specialty, until an amazing finish. He passed on in January 1936. Works Cited Kipling, Rudyard. Something of Myself and Other Autobiographical Writings, ed. Thomas Pinney. Cambridge: Cambridge University Press, 1990. Sullivan, Zoreh T. Stories of Empire : The Fictions of Rudyard Kipling. Cambridge: Cambridge University Press, 1993.

Kate Chopin essays

Kate Chopin articles Kate Chopin is a splendid author. Her composing vocation is during the late 1800s. She lives in a period where ladies are explicitly stifled and their sentiments are not esteemed. Her composing holds more in the same way as our time than the time soon after the Civil War. In spite of the fact that her life was brimming with death, she despite everything lived as cheerful a real existence as she could by writing in such an intense and brave way. Kate Chopin was conceived as Catherine OFlaherty. She was brought into the world July 12, 1850. She is the little girl of Thomas and Eliza OFlaherty. Kates father, Thomas OFlaherty, was conceived in Ireland in 1805. He went to the United States in 1823. In 1825 he turned into a vendor in St. Louis. In 1855 he kicked the bucket abruptly in a train wreck when she was just four. His unexpected demise drove all his family into new associations with one another and the world. Thomas first spouse, Catherine de Reilhe, wedded Thomas in 1839. She was a French-Creole young lady, who kicked the bucket subsequent to bringing forth their child, George. In 1844, Thomas wedded Eliza Faris. They had three kids together: Jane, who passed on at labor; Thomas Jr.; and Catherine, who we know as Kate Chopin. After the dads passing, Eliza needed to adapt to being a widow. Kates adolescence comprised of a bereaved mother, and a bereft extraordinary grandma. As a kid, Kate experienced numerous passings. She turned out to be genuinely near her relative George OFlaherty. George was a Confederate solider during the Civil War and kicked the bucket from typhoid fever subsequent to being discharged from jail in 1862. After her dad and siblings demise, Kate appeared to have crumpled. She turned out to be faintly sick, and it took her a few years to recuperate the damaging occasions of her youth. These occasions changed her for all time which made her exceptionally attentive. Kates incredible grandma, Madame Charleville, showed her French. Truth be told, that was the main thing she would talk around Kate. Madame ... <!

Looking For the Best Short Essay Samples

Looking For the Best Short Essay SamplesDo you want to use some of the short essay samples free? This is very important because you can be totally wrong about some of the essay samples and actually get a lot of things wrong in your essay. In order to make sure that you get everything right, you need to see a sample first before you write it.However, even if you do get a sample, you can still make mistakes and some people will question whether or not you can make corrections yourself without paying for it. You need to take this seriously because it will still be used against you if you are in a position where you have to pay for your essay. The best way to avoid this is to see a sample of each kind of essay.The main thing is to look for samples of essays that are similar to yours. If you want to get that essay writer job, you need to use samples to guide you. Many people use the same kind of essay and then find it difficult to get a new job simply because they cannot adapt to these es say writers who use different styles and do not have a lot of confidence in their own work.It is often a bit of an easy job to adapt to new writers as they are mostly not used to this is why they usually adapt so easily. Some people have the tendency to write the way they have always written, but if you look at a lot of the short essay samples, you will find that many of them use exactly the same styles as what you would have done. They might have slightly more or less style in their writing but most of them use the same approach and they are relatively easy to read.But if you find an essay sample which uses some of the things that you know that you do not like, it is important to write about it so that you get a better understanding of how to write around this style. Also, you should consider going online and doing some research so that you can actually understand how this type of writing style works.The best way to make sure that you understand this kind of writing is to study the information that you need in order to make sense of it. There are lots of places where you can get this information and they all have different ways to help you understand.If you really do not have time to read about this specific thing on the internet, then you can always look through magazines, books and newspapers. If you have never had to write essays before, then you will need to learn this information and incorporate it into your own essay writing.Of course, there is no point in writing something else if you cannot find a sample that suits your personality and has the exact same writing style as you have. There are a lot of free writing samples that you can use to get the same essay writer job that other people are using.

Case Study Movie Exhibition Industry Essay - 1529 Words

Strategic Analysis of Movie Exhibition Industry By: Kim Saline February 24, 2010 Objective: To provide an analysis and make recommendations to increase revenue in the movie exhibition industry. Overview: Ticket sales for movie theaters are at their lowest point since 1996. With the core demographic group expected to grow slower than the US population and with technological advances growing at speeds faster than the industry can keep up, ticket sales will continue to decline if the current business strategy continues to be followed. Concession sales and ticket sales are the two biggest sources of revenue for a movie theater. Both continue to increase in cost to the consumers and may have reached a price point that is starting†¦show more content†¦They also initiate the contracts with the theaters and negotiate the percentage of box office sales they will receive. Many of the distribution companies are integrating with the production studios because the need for distribution is diminishing with the conversion to digital. This makes these suppliers a strong force. On the concession side the bargaining power is weak due to economies of scale. Theaters earn most of their profits on concessions so they use their power to reduce their costs from their suppliers. 4. The bargaining power of buyers: The outlook for the target market isn’t favorable for the movie industry because it will not be growing as fast as the overall population. Buyer power is a strong force because of the target market and several other factors including: the undifferentiated product offered, switching to an alternative is simple and low cost, and customers can stay home and watch movies. The consumers are also complaining about concession and ticket costs, along with the advertisements before the film is shown. 5. The threat of substitutes: This is the strongest force of competitive pressure that the movie exhibition industry faces. Not only are they competing among each other but they have to compete with every leisure activity a consumer has to choose from. Consumers are also investing in home theaters. TV’s are bigger than ever and have digital and 3D capability. As the costs of all the components go down consumers areShow MoreRelatedCase Study – The Movie Exhibition Industry2267 Words   |  10 Pagesï » ¿ [Header] Case Study – The Movie Exhibition Industry 1 Case Study: â€Å"The Movie Exhibition Industry† Strategic Planning - BS400 October x, 2013 Overview/Introduction My analysis will cover competition from substitutes and the change in buyer behavior and demographics. I will use the five forces model of competition and a SWOT analysisRead MoreFilm and Movie Industry1612 Words   |  7 PagesExam Case Study Fall Semester: 2012 / 2013 The Movie Industry in 2008 (Case A amp; B) MBA Student: Waseem Hasan Ismail Submit to: TAGSB Administration 27 February 2013 Table of Contents Introduction 3 The Movie Industry in 2008 (Case A) 4 PESTEL Analysis – External Environmental 4 Porter’s five Analysis 4 Profitability Model for movie theaters 4 Key strategic issues facing movie theaters 4 Strategic actions that exhibitions might consider 4 The Movie Industry in 2008 (Case B)Read MoreDigital Convergence Impact On The Film Industry1410 Words   |  6 PagesThere has been an extreme advance in media technology, especially that used in film industry. This includes the creation of analog-to-digital converters, technology convergence, and the changes in the media industry and audiences. In this article, I will analysis how digital convergence impact on the film industry structure, forms of consumption with the innovation of revenue models and cultural production. Industry Structure In the digital era of convergent media, the most obvious about the changeRead MoreHistory of Film Exhibition Prior to 19272673 Words   |  11 Pagesstage), movie exhibition in the United States was still growing into the massive industry it represents today, and it reflected in the films being produced. By examining the history of film exhibition prior to 1927 in general, and the experiences of Denver and New York in particular, it will be possible to understand how the mediums nearly thirty-year existence prior to sound was characterized by a chaotic, open-ended exhibition system that nevertheless predicts the gradual takeover of exhibition byRead MoreImpact Of Digital Media On Cinema1690 Words   |  7 Pagesmedia. The following sections will provide a detail analysis of these changes. Tryon (2009) examines the transformation of cinema to the digital form. The proliferation of new portable technologies sparked the debates about the changes in the film industry. On the one hand, there are concerns that digital media and home entertainment systems threaten the future of cinema, as they provide viewers more choices and flexibility in watching movies. On the other hand, media companies also recognize the potentialsRead MoreHanson Production18651 Words   |  75 Pagescompany, was faced with the same situation for every Broadway production: where to locate, how many seats, what to charge and how to promote and market the production. There are three separate venues, with three separate value propositions to the studio, case and audience. While bigger means more seats and more revenue for each show, there is a capacity percentage that must be factored in to the decision due to the increased rental costs. Smaller venues may lead to higher capacity percentages, but ultimat elyRead MorePornography In The Media1532 Words   |  7 Pagesincluding books, magazines, postcards, photographs, sculpture, drawing, painting, animation, sound recording, writing, film, video, and video games. The term applies to the depiction of the act rather than the act itself, and so does not include live exhibitions like sex shows and striptease. The primary subjects of present-day pornographic depictions are pornographic models, who pose for still photographs, and pornographic actors or porn stars, who perform in pornographic films. If dramatic skills areRead MoreMacro Environment Factors on Cinema2883 Words   |  12 Pagessummarises an operational synthesis of these key drivers. Statistics for cinema screens, attendance, and seating capacity are shown in the appendix. INTRODUCTION With the support of several government agencies, Singapore, predominantly an import exhibition market has ambitious plans to develop its film and cinematic capabilities over the next decade (Singapore Media Fusion, accessed 21 May 2010). The local cinema goer has become more discerning as consumer expectations remain high. Patrons are nowRead MoreMovie Exhibition 2013 Avengers6511 Words   |  27 PagesRead the Case Study and answer the following questions: †¢ What changes in the external environment put companies in the difficult position in this industry? Support your answer by conducting PESTEL and Five-Forces Analyses. †¢ How could a company operating in this industry react to the identified challenges? †¢ How does the structure of the industry affects profits? The Movie Exhibition Industry 2013 IT IS APT that 2012’s top-grossing ï ¬ lm was The Avengers, because movie studios and exhibitorsRead MoreThe Studio System Essay14396 Words   |  58 PagesThe Studio System Key point about the studio system could be: Despite being one of the biggest industries in the United States, indeed the World, the internal workings of the dream factory that is Hollywood is little understood outside the business. The Hollywood Studio System: A History is the first book to describe and analyse the complete development, classic operation, and reinvention of the global corporate entities which produce and distribute most of

Critical Thinking Regarding the Book Blink Essay - 1591 Words

Critical thinking is defined as purposeful, reflective judgment that manifests itself in giving reasoned and fair-minded consideration to the evidence, conceptualizations, methods, contexts, and standards in order to decide what to believe or what to do (Facione, 2011). I believe that Malcolm Gladwell is trying to tell readers of Blink that critical thinking can be done in just a few short minutes. â€Å"What is Blink about? It’s a book about rapid cognition, about the kind of thinking that happens in the blink of an eye.â€Å" (Gladwell, 2005). You don’t need to take hours or days to do it. We have always been told that spending time to gather all the information is better, but is that necessarily true? Blink has several stories in it where we see†¦show more content†¦In the 1920’s many people decided that because Warren Harding looked the part of a president, he should be president. Well unfortunately just because you have the look doesn’t mea n you have the brain or leadership skills of the president. What is the look anyway? When I think of a president I don’t have a particular embodiment in mind. I do believe that when it comes to political elections today there is a Warren Harding error, especially for Republicans. It seems that they stick to the business man look. Believe me when I say I am not looking for a slob to roll off their couch and run for president, but those who run do not look like the normal family man. They are always dressed up in a suit or collared shirt and speak so formally. Republican candidates are the Warren Harding embodiment. I do believe that we haven’t had a woman president because many people still think that is a man’s job. Our instincts are betraying us by having us think that being president is designed for a man only. Clearly we have had a black president so we need to critically think about what is good for the country and good for us. Once we critically think about the situation regarding the Warren Harding error that will result in a reconsideration of a prior judgment or decision. Critical thinking is a liberating force that frees one from mistake beliefs. With that said all that needs to be done is to really look at aShow MoreRelatedEssay about Phtography1763 Words   |  8 PagesSally Mann’s photographic work has received both reverence and controversy, most notably her book Immediate Family (1994), which contains nude and suggestive photographs of her three children, has also sparked overwhelming critical discussions and speculation, whilst challenging the prevailing concepts of family and childhood in the United States. Produced immediately after the Reagan revolution, which reinstated family values and a more conventional moral sensibility as vital to the framework ofRead MoreBrand and Packaging8520 Words   |  35 Pagesexperience a product. Yet, we spend little time researching the connections between packaging and the dire ct experience of the product† (Rice and Hofmeyr, 2000, Commitment-led Marketing, pg 216). Before one can assess or question the current thinking regarding packaging research (and whether the research into packaging suitably reflects its value within the marketing mix), one must first assess whether packaging as a marketing tool really justifies more attention. What relevance does packaging haveRead MoreEffects of the Internet on the Global Economy Essay4628 Words   |  19 PagesThe era of the rail transportation allowed for economic centers to shift and permitted countries to be connected nationally and internationally. Again the economy has entered a new era of being connected by the Internet. According to the record books, not since the Industrial Revolution has the U.S. economy enjoyed such an extended and prosperous period of uninterrupted growth -- mostly due to rapid advances in technology that have completely altered the business landscape. (Goldman, 2000) TheRead MoreBusiness Analytics3015 Words   |  12 Pages(Davenport, Harris, 2007). ii. History of Analytics Analytics have long been used in business in some form or other. It may be that their use first became renowned when Frederick Winslow Taylor used it in his time management experiments regarding how to use time in the most feasible and cost-effective manner in order to produce the most and the best in the shortest amount of time. However, analytics in its technical sense dates way back to the BCES when, for instance, in 32000 BC, SumerianRead MoreDeveloping Management Skills404131 Words   |  1617 PagesSuzanne Duda Lead Media Project Manager: Denise Vaughn Full-Service Project Management: Sharon Anderson/BookMasters, Inc. Composition: Integra Software Services Printer/Binder: Edwards Brothers Cover Printer: Coral Graphics Text Font: 10/12 Weidemann-Book Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright  © 2011, 2007, 2005, 2002, 1998 Pearson Education, Inc., publishing as Prentice Hall, OneRead MoreApplication of Balanced Scorecard30011 Words   |  121 Pagesresponds to question number two; the innovation and learning perspective responds to question number three; and the customer perspective responds to question number one. University of California, San Diego prides itself on being a strategic, forward-thinking organization. University of California, San Diego’s EBA kept this framework as their foundation when personalizing the four perspectives and outlining their foci for the implementation and application of the Balanced Scorecard. External and BusinessRead MoreCrossing the Chasm76808 Words   |  308 Pagesread the text of this e-book on-screen. No part of this text may be reproduced, transmitted, downloaded, decompiled, reverse engineered, or stored in or introduced into any information storage and retrieval system, in any form or by any means, whether electronic or mechanical, now known or hereinafter invented, without the express written permission of PerfectBoundâ„ ¢. PerfectBound â„ ¢ and the PerfectBoundâ„ ¢ logo are trademarks of HarperCollins Publishers. Adobe Acrobat E-Book Reader edition v 1. OctoberRead MoreLogical Reasoning189930 Words   |  760 PagesDowden This book Logical Reasoning by Bradley H. Dowden is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions: (1) Attribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical ReasoningRead MoreAlternative Dispute Resolution Mechanism21967 Words   |  88 Pagesconcerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. The authors are responsible for the choice and the presentation of the facts contained in this book and for the opinions expressed therein, which are not necessarily those of UNESCO and do not commit the Organization. ACKNOWLEDGMENT This article is a contribution from UNESCO’s International Hydrological Programme to the World Water AssessmentRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOne Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Robbins, Stephen P. Organizational behavior / Stephen P. Robbins, Timothy A. Judge

The Reconstruction Essay - 925 Words

The Reconstruction Reconstruction is defined as the period following the Civil War in which the Republican-dominated Federal government sought to reunite the Union; the measure included drastically remodeling Southern society in order to secure equality and independence for blacks through granting them various freedoms. Many historians believe that in order to fully understand the modern United States, one must understand Reconstruction. Studying it, therefore, has been a top priority amongst historians. Over the years, three main schools of thought have developed concerning Reconstruction. The Dunning School viewed the Northern Republicans as tyrannical leaders who pushed aside the governments†¦show more content†¦Following the Civil War, many blacks argued that their hard work as slaves entitled them to a portion of their former masters land. Southern whites, however, denied the blacks of this arguable right. It was left up to the state governments to take action and issue land distributi on plans. The strong opposition from whites and even some Republicans to black land ownership, based on racism and fears of economic instability, stifled any government action. Left in poverty, many blacks, Burns argues, were forced to depend on their former masters for work, developing strict bargaining relationships with them in exchange for the paternalistic one that had existed during slavery. Foner argues that this dependence was not all bad; blacks were able to embrace the free-market, saving up money to purchase small luxuries, such as clothing and different foods. Ultimately, however, no land was distributed and Reconstruction failed to provide blacks with economic autonomy. Burns argues, through evaluation of other regions where slaves were emancipated, that if land had been distributed, blacks would have been productive on it. Foner, on the other hand, argues that due to the National banking system, Blacks would have been unable to obtain a loan to purchase supplies for th e redistributed land,Show MoreRelatedCrime Scene Reconstruction1438 Words   |  6 PagesKristin Waters Crime Scene Reconstruction ENC 1102-154 Reconstructing a crime scene takes a lot of effort from experienced law enforcement, medical examiners, and criminalists. All of these professionals give unique perspectives to develop a crime-scene reconstruction. Forensic scientists also play a vital role in helping to reconstruct the crime scene. They use the crime-scene reconstruction to show events that occurred prior to, during, and after a crime was committed. (Saferstein, 2009) Read MoreReconstruction Of Reconstruction And Reconstruction1031 Words   |  5 PagesReconstruction what is it?What does it mean to reconstruct? Is it possible to reconstruct nowadays? Reconstruction started in 1865 and ended in 1877.Reconstruction took place mostly in the south. Reconstruction was created to help fix the problems in the new union after slavery, but sadly didn t end well causing an all white government into power and failing the union. New economic,political and industrial growth was being made. New job opportunities were being m ade for the people and former blackRead MoreReconstruction Goals : Reconstruction And Reconstruction1296 Words   |  6 PagesReconstruction Goals Reconstruction started in 1865 after the war was coming to an end and completed in 1877. It Is the process by which federal government controlled the former Confederate states and the conditions for their readmission to the union. Abraham Lincoln was our president at the time and could not form a treaty with the defeated government. After the emancipation, thousands of freedmen left their plantation to find a new life without being owned and forced to work. This began theRead MoreReconstruction : The Failure Of Reconstruction1529 Words   |  7 PagesReconstruction: By: Siryet Girma 1,514 words 7 pages Historical Paper Reconstruction: the failure Reconstruction was a failure because African American were still not equal to White Americans. The Emancipation Proclamation was proclaimed in January 1, 1863. It freed more than 3 million slaves in the Confederate states by January 1, 1863, blacks enlisted in the Union Army in large numbers, reaching some 180,000 by war’sRead MoreReconstruction Of The Reconstruction Era1587 Words   |  7 PagesThe Reconstruction Era was known as a time to reconstruct the United States of America by the expansion of governmental power that began in 1865. â€Å"There were two central problems that animated Reconstruction; providing justice for freedmen and facilitating national reconciliation. (A New Birth of Freedom, pg. 1) After the 12 year span, reconstructing the nation succeeded in only a few of the goals that were set out to achieve within those 12 years that it was in progress. The Reconstruction’s intentionsRead MoreThe Legacy Of Reconstruction And Reconstructio n Essay2362 Words   |  10 PagesRecent books on Reconstruction†¦have infused their subjects with drama by focusing on violent confrontations,† Eric Foner notes in the introduction of the updated edition to his 1988 publication Reconstruction: America’s Unfinished Revolution, 1863-1877. Up until now, Foner’s revisionist historiography of Reconstruction was the only alternative offered to the Dunning School’s account of the important historical era. In recent years a neo-revisionist interpretation of Reconstruction has emerged inRead MoreFacial Reconstructions2008 Words   |  9 PagesForensic Facial Reconstructions Samantha McAnally CRMJ430 April 20, 2013 Abstract This paper will focus mainly on the history and the various techniques that forensic facial reconstruction has to offer. It will also go over some problems or an issue that is process has faced over the years. The Daubert Standard will discuss and how facial reconstruction was allowed as evidence thru this standard. I will go over all the periods of time that facial reconstruction was used. ComputerizedRead MoreBreast Reconstruction Procedures For Women1221 Words   |  5 PagesBrickell neighborhood. He performs breast reconstruction procedures for women who have had a mastectomy. With breast reconstruction surgery, Dr. G can provide women with natural-looking, shapely breasts. Types of Breast Reconstruction Procedures Available Near Brickell For some patients, reconstruction can begin during their mastectomy. Other patients may choose to have their breast reconstruction at some point after their mastectomy. Typically, breast reconstruction surgery involves several surgical sessionsRead More Reconstruction Essay932 Words   |  4 Pages Reconstruction took place after the end of the civil war. The reason for reconstruction was to put the union back together and free the slaves once and for all. Reconstruction took three eras to be completed. The first was Lincoln, the second Andrew Johnson, and the third was the Congressional â€Å"hard plan.† The Lincoln era lasted from 1863-1865. On December of 1863 the decree of â€Å"soft plan† was introduced. The â€Å"soft plan† included amnesty for the southerners that took the loyalty oath. It alsoRead MoreReconstruction Vs Republican Reconstruction Essay1035 Words   |  5 Pagesappearance of the Reconstruction Era in 1865. It was a period in which Americans â€Å"put the pieces together†. People were split after the Civil War, some wanted to reconstruct the Confederate states- where it is politically and economically damaged- and the others wanted to have revenge against the South because they caused the war that resulted with memories of death and suffer the Americans had to endure. And that was a reason of the emerging of the Presidential Reconstruction and the Republican

Centre And The Development Of New Auditing †Myassignmenthelp.Com

Question: Discuss About The Centre And The Development Of New Auditing? Answer: Introducation ABC Learning Centre was an Australian child care company founded in the year 1988. It was considered as the biggest child care corporation with around 800 centres in the year 2006 and proceeds more than $50 million in the fiscal year 2004-2005. Owners Eddy Groves and Le Neve started with this business expecting it to do well as during that time both the family members were working without any extra support from other family members. The business flourished with an added benefit from the government in the form of subsidies. Child care industry is bound to earn profits as the expenditure is less and there is hardly any restriction to start such business. The company started trading on the Australian Stock Exchange in the year 2001 and its shares did significantly well which was evident from the fact that its profits increased around 1100% from 2002 till 2006 with seven times rise in stock prices from the year 2002 till 2004(Sumsion, 2017 ). Because of such an exceptional performance, t he company became more famous through news in the media and fascinated numerous stakeholders towards the company. Within 4 year of entering the share market, 20 % of child day care centres of Australia were possessed by ABC Learning Centre. The company acquired several companies such as Future One, Kids Kampus etc. Further, with the possession of Learning Care group, it rose to become the biggest listed childcare supplier globally employing 16,000 workers and rendering services to around 100,000 kids. Abc Learning Centre Auditing Issues Responsible For Collapse Of The Company The above figure clearly shows rise in the number of ABC Learning centre from the year 2001 till 2007. Not only had the centres grown but also its share price from $2 to $13.94.This expansion was supported by the government with the help of child care benefit schemes as well as fee subsidies. The said industry was considered as downfall resistant. However, in the year 2008, in the wake of international economic catastrophe, dreadful reports were out, of the companys profit being dropped from over 40% from the last year. Market assumption increased concerning ABC Learnings monetary conditions. There was a dramatic decrease in the price of companys shares; it fell by over 65 % in a month. Soon, the companys securities were no longer trading. Lawful intimidation against the company intensified and both the owners Eddy Groves and Le Neve resigned from the company in the month of September, 2008. The collapse of the company is anticipated to have started way before the organization was aware of it. Controversy arose over the dubious practices embraced by then accounting firm Pitcher Partners related with auditing of corporations financial records. The company opted for deliberate receivership revealing its doubtful accounting practices in the month of November, 2008. There were several reasons that led to the collapse of ABC Learni ng including the growth in the competition, monetary disparities owing to huge acquisitions and debts. However, the major reason for its failure was disparities in the fiscal facts given by the management. The financial statement of the company gave misleading information wherein 72% to 81% of intangible assets majorly included numerous operating licences comprised the assets in the balance sheet (Baaqeel, 2008). These licences were insignificant but the company professed huge price on them. The appraisal of these licences fascinated shareholders and increased its value. However, in a statement by the Australian Securities and Investment Commission it is assured that the licences were of almost no value to the company. Goodwill of around $37.4 million and licences of around $647.6 were accounted in the commencement of the fiscal year 2006-07 (Teen, 2012). However, by the fiscal year ending 2007-08, goodwill increased to $271 million and licenses of around $2.4 billion whereas in the se 2 years $2 million and $8.4 million were the impairment charges for goodwill and licences .Also, a complaint was registered that the revaluation of licenses was the basis of profits of $390 million that the company made between the years 2001 and 2005. Also, potential cash flows of the company, of which the company was unsure of was the cause of its increased value. There were different views by different auditors on the practice adopted for auditing. Incompetent judgment was given by the companys auditors, Pitcher Partners from the time of their engagement with the company in the year 2003. The accounting practise followed showed exaggerated picture of the growth of the company. As a result, it was forecasted the company to make $200 million of profits in the month of January 2008. This profitable business ensnared shareholders which helped it to expand globally. However, the major auditing issue accounting for the downfall of the company were incompetence on the part of the auditors of the company. The company intended to disburse $70 million as per the proclamation from a share market in the year 2008. (Walsh, 2015). Another major issue with ABC Learning Centre was the existence of related party transactions. There was failure on the part of company in adhering to corporate governance measures. The auditors failed to provide substantial facts related to exact accounting of a number of fees and subsidies, categorization of items that generate revenue and for its judgement on the company for being a going concern. The auditor failed miserably in predicting threat and this all resulted in overvaluation of companys revenue which led to its collapse. Communicating Key Audit Matters in the Independent Auditors Report and ITS USEFULLNESS The Auditing Standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was issued by The Auditing and Assurance Standards Board (AUASB) in the month of December, 2015. It provides information to auditors in relation to new Key Audit Matters (KAMs) that are obligatory to be incorporated in their reports (Bullock, 2017). All the listed Australian corporations for fiscal year ending as of 15th December, 2016 are bound to adhere to the said accounting standard. The main intend for the development of the standard is to provide better understanding of the accounts of a company to its shareholders and to augment auditors reporting. It is pertinent in agreement with theCorporations Act2001; an audit of a financial report for a financial year, or an audit of a financial report for a half year and also an audit of a financial report, or a whole of financial statements, for any other purpose. For a better understanding of the said standard, it is important to be acquai nted with the meaning of Key Audit Matters (KAMs). All substantial matters as per auditors qualified perception, which is to be included in the audit of the fiscal report of the present year accounts for key audit matters. They are chosen from matters interfaced with those entrusted with authority. As per the said standard, the major purpose of the auditor is identification of such key audit matters, drawing judgment on the financial statement and conveying the detailed analysis in his report. Auditing Standard ASA701 explains auditors accountability in relation to key audit matters. It is the duty of the auditor to convey key audit matters in his report which will not only clearly explain auditors judgement for the matters he conveys but also the substance and structure of the statement. Disclosure of key audit matters provides better clarity and will further augment the significance of auditors report. Anticipated users will be benefited as they will gain extra knowledge of the fiscal report from key audit matters which will help in better understanding of those important matters. Further, it will help them in getting considerable perception of the entity and also in identifying major fields of administration prudence. Moving forward, such conveyance might offer projected users a foundation for getting involved with the administration and with those who are in authority in relation to the organization, the assessment and the assessed financial statement. These key audit matters are in agreement with the auditors viewpoint on the complete financial statement and not an alternative for revelations in the fiscal report that the relevant financial reporting structure requires administration to make, or that are otherwise essential to attain reasonable arrangement; an alternative for the auditor articulating a customized view when necessary by the situation of a definite audit appointment in accordance with ASA705; an alternative for reporting in agreement with ASA570when a material uncertainty exists relating to events or conditions that may cast noteworthy reservation on an entitys ability to continue as a going concern; or a detach view on individual matters. Assessment of general purpose fiscal statements of listed companies requires adherence to this said auditing standard. It is applicable in conditions wherein auditor determines to convey such matters in auditing report of the company. It is also pertinent when auditor is lawfully enforced to con vey such matters in the report. However, it is very important to ascertain key audit matters. Auditor should take into consideration greater projected risk area, considerable auditor discernment in areas which requires important administration prudence and the consequence of important dealings on the audit while deciding key audit matters (Pratt, 2014) Key Audit Matters To Be Disclosed In The Audit Report Of Abc Learning Centre The ABC Learning collapse has been considered a major one in the history of company failure. Since the purpose of accounting standard 701 is to provide more liberty in revealing vigorous and significant details on key audit matters to the intended users of the financial report, audit report of ABC Learning was lacking such information, its value was inflated and most of its intangible assets in the asset side of financial statement were goodwill and licences which are estimated to have no value. The said standard comprises of not much changes in the auditors judgement but the statistics and data which is revealed to its users. Now, the significant matters which were a part of the internal audit report will be affixed with the available fiscal reports. However, in the case of ABC Learning, its liabilities were almost invariable in between the months starting from June till December. Owing to financing again with new loans at a lower rate of interest, liabilities of around $1.1 billion were re-categorised as long term financial obligations. This matter accounts for significant importance and users were not aware of what was happening within the organization as auditing report had shown positive future prospects of the company. Australian Securities and Investments Commission suspended the ex- auditor of ABC Learning, Simon Andrew Peter Green for five years from performing his duties (Kruger, 2012). It is clear from the reports that former Pitching Partner was unsuccessful in performing his services as an auditor. He could not gather satisfactory audit substantiation associated with precise accounting handling for a variety of fees that lead to over valuation of the companys revenue. This particular matter was one of the major key auditing matters that were not revealed to its intended users. Hence, had ASA701 been released before the collapse of ABC Learning Centre, it could have been avoided. In the case of the said company, auditor did not perform efficiently and ignored the area of high projected risk which led to misstatement of financial report (ASIC, 2012). Further, he could not gain substantial proof to categorize the revenue items which once more resulted in misstatement of the financial reports as there were items which were inaccurately categorised as returns and these were mostly not a part of child care services offered by the company. Miscommunication of this particular key audit matter resulted in overvaluation of its income. Another flaw of the former auditor was that he could not gather considerable information to facilitate any rational auditor to establish that the said company was a going concern and will continue to operate in future. Hence, it proves that the auditing of the companys financial statement was not done efficiently and it lacked auditors competence. Hence, assessment of a company as a going concern again accounts for another key accounting matter. He did not work proficiently as he couldnt draw facts to sustain his stand in relation to wages and salaries, party transaction etc. However, an auditor is considered as the caretaker who is expected to guarantee efficiency when it comes to the value of financial statements. Moving forward, another fault on the part of the ex-auditor was that it couldnt provide substantiation in maintaining his judgement that there was no inaccuracy in the financial statement of the company. However, as per Accounting Standard 701, conveyance of key audit mat ter provides precision of the audit and auditor forms judgement on the complete financial report. The auditor could not effectively file trial that was taken to access the possibility of scam. He lacked the competence to gauge the possible financial threat. Lastly, there was a major fault that led to the fall of ABC Learning Centre as the auditor was inadequate in qualified perception and cynicism while conducting audit of the companys financial report for the year 2007.Hence, it is proven from the above issues faced by the company relating to the audit were majorly responsible for its collapse. Hence, if the company adhered to the provisions of ASA701, the scenario would have been entirely different and stakeholders would have got clear picture of the entity. Recommendation At the end, we recommend that the auditing standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was developed to provide its intended users to understand the company they are investing their money in. The said standard will be useful to get an insight of the profits of the company. By following ASA701, all the significant information that was a part of internal audit report will be affixed with financial statement which will in turn help the projected shareholders to get a better view of the company. Clear understanding of key audit matters and communication of the same in independent auditors report will surely involve greater participation amongst auditors, audit and managing committees. Further, it is also clear from the above report that the collapse of ABC Learning Centre is the correct example of auditing failure in the history. One of the major reasons for its collapse is to be blamed on the auditors. 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