Living On Campus vs. Off Campus

Is your college kid contemplating a move off-campus? The dorm versus apartment, on-campus versus off-campus question,is a common topic for sophomores and juniors. Some colleges offer on-campus apartments as well as dormitory options, but most students start at least thinking about moving off-campus halfway through their college tenure. Here are some things to think about before making this big decision. Cost Dorms tend to be significantly pricier than living in a modest, shared apartment, especially when you take square footage into account. But that $14,000 per year dorm fee generally includes a substantial dining hall allowance. Make sure you remove the food tab from the equation so youre comparing apples and apples, not apples and oranges. And dont forget those other costs of apartment living: utilities, internet, and garbage service. A final caveat: your college kid likely wont qualify for an apartment on his own, so youll need to cosign the lease. Convenience Theres no doubt that living on campus is convenient. Classes are right there. Food is served by the buffet-load. Medical help for even minor issues is moments away. Move off-campus and there will be transportation costs and/or on-campus parking issues. Your kid will need to have at least rudimentary cooking skills. And there wont be an R.A. just down the hall, ready to help. Social Life Dorms are ready-made hubs of sociability. Everyones the same age and going through the same things, and everyone is eager to make friends. Depending on the apartment complex and your college kids level of gregariousness, he or she may find it difficult to meet people and make new friends. That can be a huge issue for freshmen, but not so much for upperclassmen who have already made plenty of friends. Its much easier to meet new people in apartment complexes with attractive common areas — such as a pool, basketball courts, or lounge — and in complexes where college kids make up the majority of the residents. Noise and Privacy In general, apartments are much quieter than dorms, where the steady sounds of partying or merely boisterous neighbors waft through the walls. Apartments tend to be calmer. Theres more room to spread out. Also, your kid wont be sharing a bathroom with ten or 20 other people. Space Bedrooms in an apartment might be even smaller than that tiny dorm room. But unless your child is considering a studio, conversion, or junior one-bedroom, apartments have room to spread out because they will also have a living room and a kitchen. And the bathroom is an actual room in an apartment, not a cubicle. Food Dining hall cuisine may have its detractors, but at least someone is providing three feasts a day. In an apartment, the grocery shopping and cooking is up to your child. That means developing some cooking skills and a recipe repertoire, not to mention budgeting skills. Groceries cost substantially more than dorm dwellers usually realize. Amenities Dorm laundry rooms are open 24/7. Apartments may have limited hours or no on-site laundry at all. Parking is either included in the apartment rent or available for a reasonable cost. And if the apartment complex has a pool, its right there and ready for splashing — not across campus and monopolized by the colleges swim team.

Corporate Governance Of Listed Companies - 1325 Words

Corporate Governance of Listed Private Companies’ Board of Directors in China Abstract This paper investigated the corporate governance of Board of Directors of listed companies in China. As the research results shows that, the governance of the board in China plays a critical roles for the listed firms corporate performance. This paper discusses the board features including board size, board meetings frequency, board independence, and the leadership structure of the board in china in relationship with the corporate performance. For the corporate performance, I am using the return on equity (ROE) and Earnings per share (EPS) as the proxy for the corporate performance. Based on my analysis and previous research, it verifies that the size†¦show more content†¦However, China, as a government enterprise focused country whose percentage of government held enterprises are over fifty percent for half of the century. The most of the research has been done are more focused on the government owned corporation. In addition, compared to the government held corporation, th e size private enterprise is smaller and with the limited resources for the private held entity, it is easily to cause the information asymmetry. The outside shareholders are more easily to be at a disadvantage. Therefore it is critical to understand the relationships between the board characters and the corporate performance. Based on my research, most of the papers for the Chinese corporate performance are more focused on the executive compensation, and little research has been done for the relationship between the board of directors and the corporate performance. Therefore, to be able to better understanding the relationship and to better control the private held entity, this paper will discuss with it. Discovery of Papers in this Area For this paper, I first looked at some of the research that has been done for North America and finding some of the measures that they are using for the proxy. Most of the researchers will investigate the Chinese corporate performance governance based on two main reasons which are executive compensation and the board of directors character associated with it.

Foundation and Empire 17. The Visi-Sonor Free Essays

Ebling Mis’s house in a not-so-pretentious neighborhood of Terminus City was well known to the intelligentsia, literati, and just-plain-well-read of the Foundation. Its notable characteristics depended, subjectively, upon the source material that was read. To a thoughtful biographer, it was the â€Å"symbolization of a retreat from a nonacademic reality,† a society columnist gushed silkily at its â€Å"frightfully masculine atmosphere of careless disorder,† a University Ph. We will write a custom essay sample on Foundation and Empire 17. The Visi-Sonor or any similar topic only for you Order Now D. called it brusquely, â€Å"bookish, but unorganized,† a nonuniversity friend said, â€Å"good for a drink anytime and you can put your feet on the sofa,† and a breezy newsweekly broadcast, that went in for color, spoke of the â€Å"rocky, down-to-earth, no-nonsense living quarters of blaspheming, Leftish, balding Ebling Mis.† To Bayta, who thought for no audience but herself at the moment, and who had the advantage of first-hand information, it was merely sloppy. Except for the first few days, her imprisonment had been a light burden. Far lighter, it seemed, that this half-hour wait in the psychologist’s home – under secret observation, perhaps? She had been with Toran then, at least. Perhaps she might have grown wearier of the strain, had not Magnifico’s long nose drooped in a gesture that plainly showed his own far greater tension. Magnifico’s pipe-stem legs were folded up under a pointed, sagging chin, as if he were trying to huddle himself into disappearance, and Bayta’s hand went out in a gentle and automatic gesture of reassurance. Magnifico winced, then smiled. â€Å"Surely, my lady, it would seem that even yet my body denies the knowledge of my mind and expects of others’ hands a blow.† â€Å"There’s no need for worry, Magnifico. I’m with you, and I won’t let anyone hurt you.† The clown’s eyes sidled towards her, then drew away quickly. â€Å"But they kept me away from you earlier – and from your kind husband – and, on my word, you may laugh, but I was lonely for missing friendship.† â€Å"I wouldn’t laugh at that. I was, too.† The clown brightened, and he hugged his knees closer. He said, â€Å"You have not met this man who will see us?† It was a cautious question. â€Å"No. But he is a famous man. I have seen him in the newscasts and heard quite a good deal of him. I think he’s a good man, Magnifico, who means us no harm.† â€Å"Yes?† The clown stirred uneasily. â€Å"That may be, my lady, but he has questioned me before, and his manner is of an abruptness and loudness that bequivers me. He is full of strange words, so that the answers to his questions could not worm out of my throat. Almost, I might believe the romancer who once played on my ignorance with a tale that, at such moments, the heart lodged in the windpipe and prevented speech.† â€Å"But it’s different now. We’re two to his one, and he won’t be able to frighten the both of us, will he?† â€Å"No, my lady.† A door slammed somewheres, and the roaring of a voice entered the house. Just outside the room, it coagulated into words with a fierce, â€Å"Get the â€Å"Ga-LAX-y out of here!† and two uniformed guards were momentarily visible through the opening door, in quick retreat. Ebling Mis entered frowning, deposited a carefully wrapped bundle on the floor, and approached to shake Bayta’s hand with careless pressure. Bayta returned it vigorously, man-fashion. Mis did a double-take as he turned to the clown, and favored the girl with a longer look. He said, â€Å"Married?† â€Å"Yes. We went through the legal formalities.† Mis paused. Then, â€Å"Happy about it?† â€Å"So far.† Mis shrugged, and turned again to Magnifico. He unwrapped the package, â€Å"Know what this is, boy?† Magnifico fairly hurled himself out of his seat and caught the multi-keyed instrument. He fingered the myriad knobby contacts and threw a sudden back somersault of joy, to the imminent destruction of the nearby furniture. He croaked, â€Å"A Visi-Sonor – and of a make to distill joy out of a dead man’s heart.† His long fingers caressed softly and slowly, pressing lightly on contacts with a rippling motion, resting momentarily on one key then another – and in the air before them there was a soft glowing rosiness, just inside the range of vision. Ebling Mis said, â€Å"All right, boy, you said you could pound on one of those gadgets, and there’s your chance. You’d better tune it, though. It’s out of a museum.† Then, in an aside to Bayta, â€Å"Near as I can make it, no one on the Foundation can make it talk right.† He leaned closer and said quickly, â€Å"The clown won’t talk without you. Will you help?† She nodded. â€Å"Good!† he said. â€Å"His state of fear is almost fixed, and I doubt that his mental strength would possibly stand a psychic probe. If I’m to get anything out of him otherwise, he’s got to feel absolutely at ease. You understand?† She nodded again. â€Å"This Visi-Sonor is the first step in the process. He says he can play it; and his reaction now makes it pretty certain that it’s one of the great joys of his life. So whether the playing is good or bad, be interested and appreciative. Then exhibit friendliness and confidence in me. Above all, follow my lead in everything.† There was a swift glance at Magnifico, huddled in a comer of the sofa, making rapid adjustments in the interior of the instrument. He was completely absorbed. Mis said in a conversational tone to Bayta, â€Å"Ever hear a Visi-Sonor?† â€Å"Once,† said Bayta, equally casually, â€Å"at a concert of rare instruments. I wasn’t impressed.† â€Å"Well, I doubt that you came across good playing. There are very few really good players. It’s not so much that it requires physical co-ordination – a multi-bank piano requires more, for instance – as a certain type of free-wheeling mentality.† In a lower voice, â€Å"That’s why our living skeleton there might be better than we think. More often than not, good players are idiots otherwise. It’s one of those queer setups that makes psychology interesting.† He added, in a patent effort to manufacture light conversation, â€Å"You know how the beblistered thing works? I looked it up for this purpose, and all I’ve made out so far is that its radiations stimulate the optic center of the brain directly, without ever touching the optic nerve. It’s actually the utilization of a sense never met with in ordinary nature. Remarkable, when you come to think of it. What you hear is all right. That’s ordinary. Eardrum, cochlea, all that. But – Shh! He’s ready. Will you kick that switch. It works better in the dark.† In the darkness, Magnifico was a mere blob, Ebling Mis a heavy-breathing mass. Bayta found herself straining her eyes anxiously, and at first with no effect. There was a thin, reedy quaver in the air, that wavered raggedly up the scale. It hovered, dropped and caught itself, gained in body, and swooped into a booming crash that had the effect of a thunderous split in a veiling curtain. A little globe of pulsing color grew in rhythmic spurts and burst in midair into formless gouts that swirled high and came down as curving streamers in interfacing patterns. They coalesced into little spheres, no two alike in color – and Bayta began discovering things. She noticed that closing her eyes made the color pattern all the clearer; that each little movement of color had its own little pattern of sound; that she could not identify the colors; and, lastly, that the globes were not globes but little figures. Little figures; little shifting flames, that danced and flickered in their myriads; that dropped out of sight and returned from nowhere; that whipped about one another and coalesced then into a new color. Incongruously, Bayta thought of the little blobs of color that come at night when you close your eyelids till they hurt, and stare patiently. There was the old familiar effect of the marching polka dots of shifting color, of the contracting concentric circles, of the shapeless masses that quiver momentarily. All that, larger, multivaried – and each little dot of color a tiny figure. They darted at her in pairs, and she lifted her hands with a sudden gasp, but they tumbled and for an instant she was the center of a brilliant snowstorm, while cold light slipped off her shoulders and down her arm in a luminous ski-slide, shooting off her stiff fingers and meeting slowly in a shining midair focus. Beneath it all, the sound of a hundred instruments flowed in liquid streams until she could not tell it from the light. She wondered if Ebling Mis were seeing the same thing, and if not, what he did see, The wonder passed, and then- She was watching again. The little figures-were they little figures? -little tiny women with burning hair that turned and bent too quickly for the mind to focus? -seized one another in star-shaped groups that turned – and the music was faint laughter – girls’ laughter that began inside the ear. The stars drew together, sparked towards one another, grew slowly into structure – and from below, a palace shot upward in rapid evolution. Each brick a tiny color, each color a tiny spark, each spark a stabbing light that shifted patterns and led the eye skyward to twenty jeweled minarets. A glittering carpet shot out and about, whirling, spinning an insubstantial web that engulfed all space, and from it luminous shoots stabbed upward and branched into trees that sang with a music all their own. Bayta sat inclosed in it. The music welled about her in rapid, lyrical flights. She reached out to touch a fragile tree and blossoming spicules floated downwards and faded, each with its clear, tiny tinkle. The music crashed in twenty cymbals, and before her an area flamed up in a spout and cascaded down invisible steps into Bayta’s lap, where it spilled over and flowed in rapid current, raising the fiery sparkle to her waist, while across her lap was a rainbow bridge and upon it the little figures- A palace, and a garden, and tiny men and women on a bridge, stretching out as far as she could see, swimming through the stately swells of stringed music converging in upon her- And then – there seemed a frightened pause, a hesitant, indrawn motion, a swift collapse. The colors fled, spun into a globe that shrank, and rose, and disappeared. And it was merely dark again. A heavy foot scratched for the pedal, reached it, and the light flooded in; the flat light of a prosy sun. Bayta blinked until the tears came, as though for the longing of what was gone. Ebling Mis was a podgy inertness with his eyes still round and his mouth still open. Only Magnifico himself was alive, and he fondled his Visi-Sonor in a crooning ecstasy. â€Å"My lady,† he gasped, â€Å"it is indeed of an effect the most magical. It is of balance and response almost beyond hope in its delicacy and stability. On this, it would seem I could work wonders. How liked you my composition, my lady?† â€Å"Was it yours?† breathed Bayta. â€Å"Your own?† At her awe, his thin face turned a glowing red to the tip of his mighty nose. â€Å"My very own, my lady. The Mule liked it not, but often and often I have played it for my own amusement. It was once, in my youth, that I saw the palace – a gigantic place of jeweled riches that I saw from a distance at a time of high carnival. There were people of a splendor undreamed of – and magnificence more than ever I saw afterwards, even in the Mule’s service. It is but a poor makeshift I have created, but my mind’s poverty precludes more. I call it, ‘The Memory of Heaven.'† Now through the midst of the chatter, Mis shook himself to active life. â€Å"Here,† he said, â€Å"here, Magnifico, would you like to do that same thing for others?† For a moment, the clown drew back. â€Å"For others?† he quavered. â€Å"For thousands,† cried Mis, â€Å"in the great Halls of the Foundation. Would you like to be your own master, and honored by all, wealthy, and†¦ and-† his imagination failed him. â€Å"And all that? Eh? What do you say?† â€Å"But how may I be all that, mighty sir, for indeed I am but a poor clown ungiven to the great things of the world?† The psychologist puffed out his lips, and passed the back of his hand across his brow. He said, â€Å"But your playing, man. The world is yours if you would play so for the mayor and his Trading Trusts. Wouldn’t you like that?† The clown glanced briefly at Bayta, â€Å"Would she stay with me?† Bayta laughed, â€Å"Of course, silly. Would it be likely that I’d leave you now that you’re on the point of becoming rich and famous?† â€Å"It would all be yours,† he replied earnestly, â€Å"and surely the wealth of Galaxy itself would be yours before I could repay my debt to your kindness.† â€Å"But,† said Mis, casually, â€Å"if you would first help me-â€Å" â€Å"What is that?† The psychologist paused, and smiled, â€Å"A little surface probe that doesn’t hurt. It wouldn’t touch but the peel of your brain.† There was a flare of deadly fear in Magnifico’s eyes. â€Å"Not a probe. I have seen it used. It drains the mind and leaves an empty skull. The Mule did use it upon traitors and let them wander mindless through the streets, until out of mercy, they were killed.† He held up his hand to push Mis away. â€Å"That was a psychic probe,† explained Mis, patiently, â€Å"and even that would only harm a person when misused. This probe I have is a surface probe that wouldn’t hurt a baby. â€Å" â€Å"That’s right, Magnifico,† urged Bayta. â€Å"It’s only to help beat the Mule and keep him far away. Once that’s done, you and I will be rich and famous all our lives.† Magnifico held out a trembling hand, â€Å"Will you hold my hand, then?† Bayta took it in both her own, and the clown watched the approach of the burnished terminal plates with large eyes. Ebling Mis rested carelessly on the too-lavish chair in Mayor Indbur’s private quarters, unregenerately unthankful for the condescension shown him and watched the small mayor’s fidgeting unsympathetically. He tossed away a cigar stub and spat out a shred of tobacco. â€Å"And, incidentally, if you want something for your next concert at Mallow Hall, Indbur,† he said, â€Å"you can dump out those electronic gadgeteers into the sewers they came from and have this little freak play the Visi-Sonor for you. Indbur – it’s out of this world.† Indbur said peevishly, â€Å"I did not call you here to listen to your lectures on music. What of the Mule? Tell me that. What of the Mule?† â€Å"The Mule? Well, I’ll tell you – I used a surface probe and got little. Can’t use the psychic probe because the freak is scared blind of it, so that his resistance will probably blow his unprintable mental fuses as soon as contact is made. But this is what I’ve got, if you’ll just stop tapping your fingernails- â€Å"First place, de-stress the Mule’s physical strength. He’s probably strong, but most of the freak’s fairy tales about it are probably considerably blown up by his own fearful memory, He wears queer glasses and his eyes kill, he evidently has mental powers.† â€Å"So much we had at the start,† commented the mayor, sourly. â€Å"Then the probe confirms it, and from there on I’ve been working mathematically.† â€Å"So? And how long will all this take? Your word-rattling will deafen me yet.† â€Å"About a month, I should say, and I may have something for you. And I may not, of course. But what of it? If this is all outside Seldon’s plans, our chances are precious little, unprintable little.† Indbur whirled on the psychologist fiercely, â€Å"Now I have you, traitor. Lie! Say you’re not one of these criminal rumormongers that are spreading defeatism and panic through the Foundation, and making my work doubly hard.† â€Å"I? I?† Mis gathered anger slowly. Indbur swore at him, â€Å"Because by the dust-clouds of space, the Foundation will win – the Foundation must win.† â€Å"Despite the loss at Horleggor?† â€Å"It was not a loss. You have swallowed that spreading lie, too? We were outnumbered and betreasoned-â€Å" â€Å"By whom?† demanded Mis, contemptuously. â€Å"By the lice-ridden democrats of the gutter,† shouted Indbur back at him. â€Å"I have known for long that the fleet has been riddled by democratic cells. Most have been wiped out, but enough remain for the unexplained surrender of twenty ships in the thickest of the swarming fight. Enough to force an apparent defeat. â€Å"For that matter, my rough-tongued, simple patriot and epitome of the primitive virtues, what are your own connections with the democrats?† Ebling Mis shrugged it off, â€Å"You rave, do you know that? What of the retreat since, and the loss of half of Siwenna? Democrats again?† â€Å"No. Not democrats,† the little man smiled sharply. â€Å"We retreat – as the Foundation has always retreated under attack, until the inevitable march of history turns with us. Already, I see the outcome. Already, the so-called underground of the democrats has issued manifestoes swearing aid and allegiance to the Government. It could be a feint, a cover for a deeper treachery, but I make good use of it, and the propaganda distilled from it will have its effect, whatever the crawling traitors scheme. And better than that-â€Å" â€Å"Even better than that, Indbur?† â€Å"Judge for yourself. Two days ago, the so-called Association of Independent Traders declared war on the Mule, and the Foundation fleet is strengthened, at a stroke, by a thousand ships. You see, this Mule goes too far. He finds us divided and quarreling among ourselves and under the pressure of his attack we unite and grow strong. He must lose. It is inevitable – as always.† Mis still exuded skepticism, â€Å"Then you tell me that Seldon planned even for the fortuitous occurrence of a mutant.† â€Å"A mutant! I can’t tell him from a human, nor could you but for the ravings of a rebel captain, some outland youngsters, and an addled juggler and clown. You forget the most conclusive evidence of all – your own.† â€Å"My own?† For just a moment, Mis was startled. â€Å"Your own,† sneered the mayor. â€Å"The Time Vault opens in nine weeks. What of that? It opens for a crisis. If this attack of the Mule is not the crisis, where is the ‘real’ one, the one the Vault is opening for? Answer me, you lardish ball.† The psychologist shrugged, â€Å"All tight. If it keeps you happy. Do me a favor, though. Just in case†¦ just in case old Seldon makes his speech and it does go sour, suppose you let me attend the Grand Opening.† â€Å"All right. Get out of here. And stay out of my sight for nine weeks.† â€Å"With unprintable pleasure, you wizened horror,† muttered Mis to himself as he left. How to cite Foundation and Empire 17. The Visi-Sonor, Essay examples

Considerations Ethical Issues That Is Enclos-Myassignmenthelp.Com

Question: Discuss About The Considerations Ethical Issues That Is Enclos? Answer: Introduction: The study takes into the considerations the ethical issues that is enclosed with the present case study by describing that the accountants must have the integrity in discharge of their duties. Accounting is understood as the method of recording and analyzing the several monetary transactions that business organization should comply with. The accountants must comply with the necessary APES 110 code of ethics for professional accountant, which is considered as one of the most vital set of accounting principles. The line of work for accounting necessitates the precise set of laws and regulations and requires that the accountants must work in accordance with the book keeping ethics (Krier et al. 2014). Answer to requirement A: There are two moral issues that havebeen includedin the present study are as follows; Funds that was raised for the community improvement programme was not appropriately managed and resulted in wastage and this has lead to the issues of Professional Competence and Due Care Unsuitable administration of the financial accounting reports, which does not, highlights a correct and reasonable interpretation of the presentation of the organization and this has subsidised to the moral issue of integrity (Union, 2014). Recognition of ethical issues: In compliance with the section 330 the Andy has failed to act with sufficient amount of expertise. As defined under the section 330 of APESB 110 a member of the business should not intentionally or unintentionally mislead the employer concerning the degree of experience or expertise possessed. Andy being the member of the business should assess the significance of any kind of threats and implement the measures of safeguards for making ethical decision in order to eliminate threats or lower down them to an acceptable level. From the following case study it is evident that Andy in spite of seeking after the consent of the board to employ two junior accountants in order to control the daily activities of the business administration (Worker, 2013). In spite of the inexperience of the freshly recruited accountants Andy was considerably at fault by regularly leaving the work associated with accounting in the hands of company as a result of this it created a poor impact on the decision making process. They failed to provide with the adequate result that was needed in the oversight or monitoring. Of the two appointed accountant one of the accountant did not had any kind of experience. Another issue that is identified is ethical conflicts in the workplace for the members of the business under APES 40 Ethical conflicts. It is noteworthy to denote that the ethical behaviour in the economy have far reaching impact on the operations of the business. Each business entity has the accountability of accounting profession to offer the organization with the information at some point of the business life cycle (Brinkman Carter, 2017). Andy in this regard is anticipated to support the legal and ethical objectives and rules of the employing organizations. Andy in the present contest acted in contrary to the law and regulations that creates threats to the complying principles of APES 110. The ethical issue in the present context is concerned with the procedure of employing the questionable methodology of accounting to improve the financial results. An accountant may require the revenues and expenditure in an appropriate manner that may miss out the overall expenditure. Recurring incidences of aggressive accounting states the lack of ethical behaviour. Answer to requirement B (I): Two essential principles of professional conduct contained in the APESB 110 code of ethics of qualified bookkeepers that have been breached are specified below In agreement with the APESB 110 Ethical Hemp Ltd have breached the professional competence and Due Care Ethical Health Lamp Ltd has breached Section 330 by failing to act with sufficient expertise in preparing and reporting the information (Leicester, 2016). As evident from the current case study it has been found that during the board meeting of June 2017 the company presented the draft financial statement to the Conrad and Helen. In addition to this, it has been found that Andy failed to incorporate the number of reports that required detailed incorporation of the equity document in the financial statement. No kind of change in the equity document has been prepared and the number of reports which were normally presented to enable the board undertakes the financial and risk overview which was not presented. Andy did not incorporated change in the equity statement of the company and was not relevant in accordance with the significant professional standards. As evident Conrad and Helen in the business is required to prepare and present the information that should be used either internally or externally with the relevant professional standards (McGee et al., 2016). . From the above recognized ethical issue it is understood that Ethical Hemp Ltd have breached the Professional Competence and Due Care. As it has been understood from the case study, the auditor has failed to act conscientiously in agreement with the appropriate technological and proficient standards at the time of providing the proficient services. As it is understood from the current case study, Andy has considerably failed to discharge his responsibilities with due care and diligence in the maintaining the capabilities of developing the new hired accountants (Whelan et al., 2014). In addition to this, Helen and Conrad because of their lack of experience were unable to undertake the crucial decision that should have been ordinarily left with Andy or board of the firm. Competent Professional Service requires the application of reasonable judgement in imposing the specialized information and the necessary skills in the presentation of such services. As stated under APES 110 the accounts must obey with the necessary bookkeeping rules and it is understood that the accountants have directed by the strength of this code. The existing circumstances of Ethical Healthcare Ltd have stated have stated that the company has failed to provide a true and fair view of the financial position because the external auditors have failed to contract the APES 110. In the existing situation Ethical Health Lamp Ltd it is understood that the accountants must fulfil the basic principles of APES 110 in discharging their professional services. Answer to requirement B (II) Ethical approach for preferred course of action: The Laura Nash Model is considered as the most ethical approach of decision-making and it is an effective method of approaching the critical situations. The members of the audit committee have suspected that the financial reports have failed to reflect the true and fair financial position of the organization. The present model will be appropriate in the existing case study of Ethical Health Ltd since the main ethical dilemma surrounding the case is the in appropriate discharge of responsibilities and Professional Competence and Due Care (Koehler, 2015). The required process of audit on the financial report is incorporated in the agenda of meeting. Under the present ethical dilemma, the external auditor can undertake the stable decision by implementing the Laura Nash Model. The external auditor is required to make the administration to maintain the professional competence by determining the relevant technical professional and business development (JulnesBustelo, 2014). In the present situation, it is obligator to address the major issues of recording the financial transaction to the management and accountant of the organization for the main decision making. Diligence will enable the company in encompassing the accountability of acting in compliance with the needs to be cautiously and methodologically on appropriate basis. Another course of action that is necessary is the application of philosophies of objectivity by not endangering the professional or trade judgement based on the bias, conflict of interest or the needless influence of others. Answer to requirement C: In compliance with the APESB 110 the Code of Ethics for Professional Accountantsthe above stated course of action will help in improving the professional behaviour (Christ Burrit2016). The philosophies of professional behaviour will support in imposing the compulsion on all the members to obey with the applicable laws and set of guidelines to avoid any kind of course of action or exclusion where the members may disgrace the occupation. In the direction of preserving the focused set of business information and skills at the necessary level in making sure that the employees receive knowledgeable specialized service. This consists of the performance of the omission which is sensible and informed third party weigh all the necessary facts and state of affairs accessible to connect at the time which is more probable in bringing close the unfavourable effects of the better reputations of the profession (Cohen, 2013). Conclusion: To arrive at the conclusion it can be stated from the above stated discussion that the reliability turns out to be the major ethical factor in compliance with the work of accounting because the accountants needs to be sincere and simple in discharge of their responsibilities. Hence, it can be stated that the truthfulness and moral code are the two most important pillar of support that accountants in the current context should follow. In the existing situation APES 110 guidelines consists of the primary principles of bookkeeping where all the accountants are required to comply with the APESB 110 guidelines. Reference List: Brinkman, B., Carter, K. (2017, March). The ACM Code of Ethics and Professional Conduct: Teaching Strategies and the Coming Update. InProceedings of the 2017 ACM SIGCSE Technical Symposium on Computer Science Education(pp. 721-721). ACM. CHRIST, K., BURRITT, R. (2016). Professional financial accounting bodies: Scoping options for sustainability.RELEVANCE AND PROFESSIONAL ASSOCIATIONS IN 2026. Cohen, S. (2013). Promoting ethical judgment in an organisational context.Journal of business ethics,117(3), 513-523. Julnes, G., Bustelo, M. (2014). Professional values and ethics in evaluation.American Journal of Evaluation,35(4), 525-526. Koehler, W. (2015).Ethics and values in librarianship: a history. Rowman Littlefield. Krier, P., Parman, A., Piercy, D., Erlandson, J., Keele, R., Hill, S. 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