64577569 An Internship Report on Chartered Accountant Firm

An Internship Report On Chartered Accountant Firm TABLE OF CONTENTS CHAPTER # 1 Introduction ï â€  Some what about Chartered Accountant Firm ï â€  Organizational Structure ï â€  Geographical list of CA firms in Pakistan ï â€  CA firms abroad Chapter # 2 Institute of Chartered Accountants ofPakistan ( ICAP) ï â€  Introduction ï â€  Types of Chartered Accountants ï â€  Role of ICAP Chapter # 3 Services Rendered by a CA Firm ï â€  Auditing ï â€  Taxation ï â€  Management Consultancy ï â€  Professional consultancy ï â€  Corporate Services Chapter # 4 Auditing ï â€  Origin of Auditing ï â€  History of Auditing in Pakistan ï â€  Definition of Auditing ï â€  Objects of Auditing ï â€ Ã¢â‚¬ ¦show more content†¦GEOGRAPHICAL LIST OF CA FIRMS INPAKISTAN S.NO CITY CA FIRMS 01 02 03 04 05 06 07 08 09 10 11 12 13 14 Abottabad Faisalabad Gujranwala Hyderabad Islamabad Karachi Lahore Mirpur (A.J.K) Multan Peshawar Queta Raheem Yar Khan Rawalpindi Sialkot 01 25 09 06 40 198 186 01 12 21 02 02 12 03 Total 518 PAKISTANI CA FIRMS IN ABROAD S.No Country CA FIRMS 01 02 03 04 05 Canada Kuwait U.A.E U.K USA 08 20 202 142 103 Total 475 CHAPTER # 2 INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN (ICAP) Introduction The Institute of Chartered Accountants of Pakistan (ICAP)was established on July 1, 1961 to regulate the profession of accountancy in the Country. It is a statutory autonomous body established under the Chartered Accountants Ordinance 1961.With the significant growth in the profession, the CA Ordinance and Bye-Laws were revised in 1983. In view of globalization of the accountancy profession, the Institute is in the process of updating the Ordinance and Bye-Laws once again. The head office of the Institute is in Clifton, Karachi in its own premises. The Institute also has regional offices at Lahore andIslamabad. The ICAP is a member of International Federation

World Literature Assignment Free Essays

Suggestions for World Literature Assignment #2 Following is a list of possible topics for your paper; you are not limited to these, but please get approval of a different or variant topic. Assignment 2 A: Comparative Study This assignment consists of a comparative study based on one world literature work studied in Part 1, Part 3 or Part 4 of the course, and one language A1 work chosen from any part of the course. Unlike assignment 1, this assignment MUST NOT BE BASED ON TWO WL works. We will write a custom essay sample on World Literature Assignment or any similar topic only for you Order Now The world literature work chosen for this assignment must not be one previously used for assignment 1. Assignment 2B:Imaginative or Creative Assignment This assignment consists of an imaginative or creative piece of writing. It may be based on a study of one world literature work, or on a combination of a world literature work and a language A1 work chosen from any part of the course. The world literature work chosen can be a work studied in Part 1, Part 3 or Part 4 of the syllabus but must not be one previously used for assignment 1. This assignment must be preceded by a statement of intent that will be included in the total number of words. The statement of intent is an essential part of this type of assignment and allows candidates to make explicit their perception of an author’s imagination, values and techniques. Here are some suggestions: ?Comparison of critical approaches (such as Freudian and feminine) ? Interior monologue of a key character ?Monologue ?Add or insert a scene in the play. ?Focus on a minor character ?Compare minor characters in two works ?Comparison of attitudes in two works, such as acceptance of one’s approaching death ? Recurring motifs in a work ?Commentary on author’s choice of title(s) ?Social criticism ?A further passage in the style of the author Letter from a character to author, protesting some aspect of the character/play ? An editorial defending the work to a censorship committee This assignment allows candidates to: ?demonstrate the skills of imaginative or creative writing ? focus on a particular literary aspect of interest and explore this imaginatively and in a variety of ways ? show an appreciation of the cultural elements relevant to the selected aspect ? demonstrate both explicit (in the statement of intent) and implicit (in the creative piece) awareness of the imagination, techniques and values of the author(s) on whose works the assignments is based. Assignment 2C: Detailed Study Assignment 2C consists of a detailed study based on an aspect of ONE WORLD LITERATURE work studied in Part 1, Part 3 or Part 4 of the syllabus. However, this must not be a work previously used for assignment 1. The assignment could take the form of a formal essay or a commentary or analysis of a key passage. This assignment allows candidates to: ?demonstrate the skills of close reading and detailed analytical writing ? show an appreciation of the cultural elements relevant to the analysis How to cite World Literature Assignment, Essays

The poet Edna Vincent Millay Essay Example For Students

The poet Edna Vincent Millay Essay The poet Edna Vincent Millay uses vivid words and phrases that bring out her attempts to cope with betrayal. This poem is her actual experience as she is trying to move on after the treachery she has faced. She is talks about love, how according to her it comes and goes away so quickly. The repetition of the words Pity me not does affect the structure of the verse. The reader is confused whether she wants them to pity her, or she herself is lost while muddling through this mess. The tone changes subtly as the poem mirrors the head v/s heart situation. We will write a custom essay on The poet Edna Vincent Millay specifically for you for only $16.38 $13.9/page Order now The tone of the very first quatrain is rational. It illustrates that the fluctuation of ups and downs are routine in life. The natural images created by the poet, for instance, the sun which is associated to warmth, Pity me not because the light of day reveal emotions and warmth of love. At close of day no longer walks the sky and as the sun goes, it returns the next day. Pity me not the waning of the moon, this describes the different phases of the moon, the loss of romance and magic crucial in a relationship. These vivacious images help to show a pattern, a natural cyclic process. She continues to be very rational in the second quatrain but as it progresses it becomes emotional as she involves personal matters. She voices Pity me not for beauties passed away by which she means that beauty fades with age as nothing lasts forever. From field to thicket as the year goes by; Something very important she indirectly points out that one needs to give time and attention when in a relationship. She also expresses the tides like physical fervor and when the tide withdraws, resulting a dying of passion. Nor that the ebbing tide goes out to sea. Nor that a mans desire is hushed so soon. this implies that the love fades away. She makes an attempt to generalize in line 8, And you no longer look with love on me. But she feels that life has both positive as well as the negative aspects of it, but love is just momental and losing things is a part of life. Then the violent images in quatrain 3 express her agitation, her emotions strewing fresh wreckage. This have I known always: Love is no more influences her conception of love that it is fragile just like the blossom but the wind crushes it. Than the wide blossom which the wind assails. Than the great tide that treads the shifting shore. This line describes the love that destroys, that is uncertain, the love shifts. The emotional pattern reflects the images just like a cry of pain. The climax of the poem is the last two lines of the poem, the Couplet, Pity me that the heart is slow to learn/ When the swift mind beholds at every turn. This shows that she is extremely exhausted. The first words of the couplet link in with the rest of the poem, and what the first line of the couplet suggests about the poets past experience. The mind knows all this but the heart continues to love. The sonnet form is the Shakespearian form with four quatrains and a rhyming couplet at the end. The way the poem is written and structured with regard to style enhances the fact that she tries to cope with betrayal. Her tools are vivid figurative imagery, setting a mood and tone, by controlling the pace and how the atmosphere created. The harsh alliterations Strewing fresh wreckage illustrates her pain and what she is going through. The fact that she uses simple vocabulary also signifies that she doesnt want to pretend anymore. .ud762934367885c5828c6a953b648f164 , .ud762934367885c5828c6a953b648f164 .postImageUrl , .ud762934367885c5828c6a953b648f164 .centered-text-area { min-height: 80px; position: relative; } .ud762934367885c5828c6a953b648f164 , .ud762934367885c5828c6a953b648f164:hover , .ud762934367885c5828c6a953b648f164:visited , .ud762934367885c5828c6a953b648f164:active { border:0!important; } .ud762934367885c5828c6a953b648f164 .clearfix:after { content: ""; display: table; clear: both; } .ud762934367885c5828c6a953b648f164 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud762934367885c5828c6a953b648f164:active , .ud762934367885c5828c6a953b648f164:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud762934367885c5828c6a953b648f164 .centered-text-area { width: 100%; position: relative ; } .ud762934367885c5828c6a953b648f164 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud762934367885c5828c6a953b648f164 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud762934367885c5828c6a953b648f164 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud762934367885c5828c6a953b648f164:hover .ctaButton { background-color: #34495E!important; } .ud762934367885c5828c6a953b648f164 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud762934367885c5828c6a953b648f164 .ud762934367885c5828c6a953b648f164-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud762934367885c5828c6a953b648f164:after { content: ""; display: block; clear: both; } READ: Beloved Essay: Flashbacks EssayThe regular rhythm and rhyme scheme shows how desperately shes trying to understand. The poet hints at wider meaning, which she is going through so much but now she wants a steady regular life.  The meaning of the antithesis in the last two lines is that she goes against what she had agreed with earlier and the effect of presenting it as she does. She felt that the form enabled the poet to challenge her readers presumptions about life.

Commodore Isaac Hull in the War of 1812

Commodore Isaac Hull in the War of 1812 Born March 9, 1773, in Derby, CT, Isaac Hull was the son of Joseph Hull who later took part in the American Revolution.  In the course of the fighting, Joseph served as an artillery lieutenant and was captured in 1776 following the Battle of Fort Washington. Imprisoned in HMS Jersey, he was exchanged two years later and assumed command of a small flotilla on Long Island Sound.   Following the end of the conflict, he entered the merchant trade sailing to the West Indies as well as whaling.   It was through these endeavors that Isaac Hull first experienced the sea.   Young when his father died, Hull was adopted by his uncle, William Hull. Also a veteran of the American Revolution, he would earn infamy for surrendering Detroit in 1812.   Though William wished his nephew to obtain a college education, the younger Hull desired to return to sea and, at age fourteen, became a cabin boy on a merchant vessel. Five years later, in 1793, Hull earned his first command captaining a merchant ship in the West Indies trade.   In 1798, he sought out and obtained a lieutenants commission in the newly re-formed US Navy.   Serving aboard the frigate USS Constitution (44 guns), Hull earned the respect of Commodores Samuel Nicholson and Silas Talbot.   Engaged in the Quasi-War with France, the US Navy sought out French vessels in the Caribbean and Atlantic.   On May 11, 1799, Hull led a detachment of  Constitutions sailors and marines in seizing the French privateer Sandwich near Puerto Plata, Santo Domingo. Taking the sloop Sally into Puerto Plata, he and his men captured the ship as well as a shore battery defending the harbor.   Spiking the guns, Hull departed with the privateer as a prize. With the end of the conflict with France, a new one soon emerged with the Barbary pirates in North Africa.   Barbary Wars Taking command of the brig USS Argus (18) in 1803, Hull joined Commodore Edward Prebles squadron which was operating against Tripoli.   Promoted to master commandant the following year, he remained in the Mediterranean.   In 1805, Hull directed  Argus, USS Hornet (10), and USS Nautilus (12) in supporting US Marine Corps  First Lieutenant Presley OBannon during the Battle of Derna.   Returning to Washington, DC a year later, Hull received a promotion to captain.   The next five years saw him oversee the construction of gunboats as well as command the frigates USS Chesapeake (36) and USS President (44).   In June 1810, Hull was appointed captain of Constitution and returned to his former ship.   After having the frigates bottom cleaned, he departed for a cruise in European waters.   Returning in February 1812, Constitution was in the Chesapeake Bay four months later when news arrived that the War of 1812 had begun.         Ã‚   USS Constitution Exiting the Chesapeake, Hull steered north with the goal of rendezvousing with a squadron that Commodore John Rodgers was assembling. While off the coast of New Jersey on July 17, Constitution was spotted by a group of British warships that included HMS Africa (64) and the frigates HMS  Aeolus (32), HMS Belvidera (36), HMS Guerriere (38), and HMS Shannon (38). Stalked and pursued for over two days in light winds, Hull used a variety of tactics, including wetting down the sails and kedge anchors, to escape.   Reaching Boston, Constitution quickly resupplied before departing on Aug. 2. Moving northeast, Hull captured three British merchantmen and obtained intelligence that a British frigate was operating to the south. Sailing to intercept, Constitution encountered Guerriere on Aug. 19. Holding his fire as the frigates neared, Hull waited until the two ships were only 25 yards apart. For 30 minutes Constitution and Guerriere exchanged broadsides until Hull closed on the enemys starboard beam and toppled the British vessels mizzen mast. Turning, Constitution raked Guerriere, sweeping its decks with fire. As the battle continued, the two frigates collided three times, but all attempts to board were turned back by determined musket fire from each ships marine detachment. During the third collision, Constitution became entangled in Guerrieres bowsprit. As the two frigates separated, the bowsprit snapped, jarring the rigging and leading to Guerrieres fore and main masts falling. Unable to maneuver or make way, Dacres, who had been wounded in the engagement, met with his officers and decided to strike Guerrieres colors to prevent a further loss of life. During the fighting, many of Guerrieres cannon balls were seen to bounce off Constitutions thick sides leading it to earn the nickname Old Ironsides. Hull attempted to bring Guerriere into Boston, but the frigate, which had suffered severe damage in the battle, began to sink the next day and he ordered it destroyed after the British wounded were transferred to his ship. Returning to Boston, Hull and his crew were hailed as heroes.   Leaving the ship in September, Hull turned command over to Captain William Bainbridge.   Later Career Traveling south to Washington, Hull first received orders to assume command of the Boston Navy Yard and then the Portsmouth Navy Yard.   Returning to New England, he held the post at Portsmouth for the remainder of the War of 1812. Briefly taking a seat on the Board of Navy Commissioners in Washington beginning in 1815, Hull then took command of the Boston Navy Yard.   Returning to sea in 1824, he oversaw the Pacific Squadron for three years and flew his commodores pennant from USS United States (44). Upon completing this duty, Hull commanded the Washington Navy Yard from 1829 to 1835.   Taking leave after this assignment, he resumed active duty and in 1838 received command of the Mediterranean Squadron with the ship of the line USS Ohio (64) as his flagship. Concluding his time abroad in 1841, Hull returned to the United States and due to ill health and increasingly advanced age (68) elected to retire. Residing in Philadelphia with his wife Anna Hart (m. 1813), he died two years later on February 13, 1843. Hulls remains were buried in the citys Laurel Hill Cemetery.   Since his death, the US Navy has named five vessels in his honor.   Sources: Biographies in Naval History: Isaac HullHeritage History: Isaac Hull

Programming SQLite in C Tutorial Two

Programming SQLite in C Tutorial Two This tutorial is the second in a series on programming SQLite in C. SQLite stores a collection of tables in a single file database, usually ending in .db. Each table is like a spreadsheet, it consists of a number of columns and each row has values. If it helps, think of each row as being a struct, with the columns in the table corresponding to the  fields in the struct. A table can have as many rows as will fit on a disk. There is an upper limit but its huge 18,446,744,073,709,551,616 to be precise. A table can have up to 2,000 columns or if you recompile the source, you can max it to an awesome 32,767 columns. The SQLite API To use SQLite, we need to make calls to the API. You can find an introduction to this API on the official Introduction to SQLite C/C Interface web page. Its a collection of functions and easy to use. First, we need a handle to the database. This is of type sqlite3 and is returned by a call to sqlite3_open( filename, **ppDB). After that, we execute the SQL. Lets have a slight digression first though and create a usable database and some tables using SQLiteSpy. (See the previous tutorial for links to that and the SQLite Database Browser). Events and Venues The database about.DB will hold three tables to manage events at several venues. These events will be parties, discos, and concerts and will take place at five venues (alpha, beta, charlie, delta, and echo). When you are modeling something like this, it often helps to start with a spreadsheet. For simplicities sake, Ill just store a date not a time. The spreadsheet has three columns: Dates, Venue, Event Type and about ten events like this. Dates run from 21st to 30th of June 2013. Now SQLite has no explicit date type, so its easier and faster to store it as an int and the same way that Excel uses dates (days since Jan 1, 1900) have int values 41446 to 41455. If you put the dates in a spreadsheet then format the date column as a number with 0 decimal places, it looks something like this: Now we could store this data in one table and for such a simple example, it would probably be acceptable. However good database design practice requires some normalization. Unique data items like venue type should be in its own table and the event types (party etc) should also be in one. Finally, as we can have multiple event types at multiple venues, ( a many to many relationship) we need a third table to hold these. The three tables are: venues - holds all five venueseventtypes - holds all three event typesevents - holds the date plus venue id plus event type id. I also added a description field for this event eg Jims Birthday. The first two tables hold the data types so venues have names alpha to echo. Ive added an integer id as well and created an index for that. With the small numbers of venues (5) and event types (3), it could be done without an index, but with larger tables, it will get very slow. So any column that is likely to be searched on, add an index, preferably integer The SQL to create this is: The index on the events table has date, id-event, the event type, and venue. That means we can query the event table for all events on a date, all events at a venue,all parties etc and combinations of those such as all parties at a venue etc. After running the SQL create table queries, the three tables are created. Note Ive put all that sql in the text file create.sql and it includes data for populating some of the three tables. If you put ; on the end of the lines as Ive done in create.sql then you can batch and execute all the commands in one go. Without the ; you have to run each one by itself. In SQLiteSpy, just click F9 to run everything. Ive also included sql to drop all three tables inside multi-line comments using /* .. */ same as in C. Just select the three lines and do ctrl F9 to execute the selected text. These commands insert  the five venues: Again Ive included commented out text to empty tables, with the delete from lines. Theres no undo so be careful with these! Amazingly, with all the data loaded (admittedly not much) the entire database file on disk is only 7KB. Event Data Rather than build up a bunch of ten insert statements, I used Excel to create a .csv file for the event data and then used the SQLite3 command line utility (that comes with SQLite) and the following commands to import it. Note: Any line with a period (.) prefix is a command. Use .help to view all commands. To run SQL just type it in with no period prefix. You have to use double blackslashes \\ in the import path for each folder. Only do the last line after the .import has succeeded. When SQLite3 runs the default separator is a : so it has to be changed to a comma before the import. Back to the Code Now we have a fully populated database, lets write the C code to run this SQL query which returns a list of parties, with description, dates and venues. New to SQL? Read What is SQL? This does a join using the idvenue column between the events and venues table so we get the name of the venue not its int idvenue value. SQLite C API Functions There are many functions but we only need a handful. The order of processing is: Open database with sqlite3_open(), exit if have error opening it.Prepare the SQL with sqlite3_prepare()Loop using slqite3_step() until no more records(In the loop) process each column with sqlite3_column...Finally call sqlite3_close(db) Theres an optional step after calling sqlite3_prepare where any passed in parameters are bound but well save that for a future tutorial. So in the program listed below the pseudo code for the major steps are: The sql returns three values so if sqlite3.step() SQLITE_ROW then the values are copied from the appropriate column types. Ive used int and text. I display the date as a number but feel free to convert it to a date.​ Listing of Example Code

Burger King Beefs Up Global Operations Case Study

Burger King Beefs Up Global Operations - Case Study Example The company today enjoys a larger foreign market than its main MacDonald. Burger King’s core competency lies in the unique method it uses to cook hamburger. Burger King cooks using flame- broiled method, different from grills that fry. This relates to the company’s service delivery options to its customers. It also offers a variety of options to its customers on how they prefer the burgers served to them. Most of Burger Kings restaurants are in the United States. Since the company started in 1954, its menu has extended to include breakfast, chicken, fish, and salad as part of the menu. Whopper sandwich is until today considered the firm’s signature product. Burger King started in 1954 as InstaBurger King. It went public in 2006 and has since then operated autonomously. The company grew to five restaurants by 1959. It was still in Miami, Florida and operated as a private firm. The name changed to Burger King in 1959 when it started domestic franchising. Pillsbury bought it 1967, after which franchising improved considerably. Pillsbury, in 1989, sold the company to the British company Grand Metropolitan. The merging of Grand Metropolitan and Guinness later formed Diageo, in 1997. The company has well-structured advertisement campaign. It uses big campaign companies outsmarting its competitors. The United States is nearly a full-grown market for fast food despite the growth opportunities available. This is particularly for hamburgers. Burger Kings plans to increase its market to international scale (Parasuraman, Grewal, & Krishnan, 2006). The company targets countries with a large population, mainly of young people, high beef demand and consumption. Other factors include capital availability for franchising and a favorable business environment. McDonalds is the main competitor of Burger Kings. International expansion of Burger Kings is, however, higher than McDonald’s. This presents both

Apple Store Research Paper Example | Topics and Well Written Essays - 1250 words

Apple Store - Research Paper Example In this avenue, the techniques applicable are a web server hosting the web address, content, and software that may mediate communications for the two parties. Remarkably, communication through this system is efficient as customers make orders for the goods they need directly to the supplier. Moreover, this technique requires provision of an internet address, which is useful to the supplier as they may use the email address to communicate to the consumer about new products on sale in future. Essentially, the use of mobile phone verbal communication also helps in the creation of dialogue with the two transacting entities. It creates trust and dialogue, which enhances customer service and satisfaction because consumers are able to make verbal communication on the specifics of the product they are buying (Ahrens 31). As for Apple store, the preferred technique for marketing communication is website communication because of the large customer base hence making it difficult to make one on one phone dialogue. Offline interactive communication In this form of traditional marketing communication, retailers make direct approach to the consumer in order to create product awareness and encourage buying. The techniques involved include direct marketing, personal selling, and sales promotions. However, the products on sale are not as per individual customer specifications, but are as per the supplier’s ideas. However, the application of this concept still applies to many businesses despite the available one to one marketing techniques. In this regard, Apple store uses sales promotions and direct marketing to market products on sale in order to attract customers to buy their products. Online passive communication techniques These are one-way progressive communication techniques where the supplier informs customers about the goods on sale without expecting any feedback from them (Kurtz 536). For instance, these techniques include television, radio gadgets, and any form of printed media. In essence, any concerns that a consumer might have does not get to the supplier hence facilitating difficulties for them in decision-making. Given the option, television is the most suited technique for apple store as it helps persuade consumers to visit the store and buy from them b ecause televisions show the images of the products available at the store. Offline passive communication techniques In the past, marketing communication was a traditional concept where communication only focused on the target population and not on individual customers. This concept is still relevant in today’s marketing strategies despite the fact that communication is not specific. For instance, this form of marketing communication uses public relations and product advertising to ensure that the message on the products reaches the potential customers. Therefore, Apple store uses product advertising as a way of reaching wider markets because of the ability to create awareness towards many. Recommendations First, the progressive technique of internet and website communication forms a vital aspect of marketing. However, Apple store should