Descriptive Essay - Original Writing - 1298 Words

I walked along the shoreline, pleasantly stepping from rock to rock with my fishing rod in one hand and my tackle box in the other. Even though the sun was barely hovering over the horizon, there was still an hour of good daylight left. As I looked for a place where I wanted to fish. I admired the orange reflection on the ocean. I stepped down off the big rocks, and continued on my path, stepping over seashells, bunches of seaweed, and the occasional washed up buoy. Farther down the seashore, I finally found a spot with a big boulder that jutted out into the ocean from which I could fish. I made my way out to the tip of it, and was soaked by a wave that had slammed up against the face of the rock. I tasted that distance saltiness of ocean†¦show more content†¦A good hour and a half passed without my catching anything, but I kept at it. Even though I had not experienced the exhilaration of hooking a fish, i was certainly enjoying this change from my normal life routine. I con tinued casting and reeling in my lure as I stared at the ripples created by its erratic movements in the water, and listened to the powerful waves crashing against the shore. This repetitive and care free activity offered me an opportunity to reflect, and it helped me to clear my mind. My reflection was suddenly cut short, as I felt a strong tap on my line, signifying a fish had hit my lure. I gave a quick flick of my wrist, setting the hook. I began to work the fish towards me. The bass was relentless and was not going to be caught without giving up a fight. My mind was so focused on getting this fish to shore that i forgot everything that was going through my head. The full fight, which must have taken about 10 minutes, seemed to last a minute to me. I landed the fish, held it by its lip, and removed the lure from its mouth. I looked at this creature of the sea, that I had just fought to bring to shore. It lay curiously still as I studied it, with only its rapidly fluttering gill s showing any signs of life, as they gasped for air. Its camouflage was now on full display for me. The brown greens spotted back, a perfect blend of the sea floor, and the silver scales on its underbelly flashing crimson in the dying rays of the sun. After a short

Essay on Analysis of the Enron/Arthur Anderson Scandal

Enron and Arthur Anderson were both giants in their own industry. Enron, a Texas based company in the energy trading business, was expanding rapidly in both domestic and global markets. Arthur Anderson, LLC. (Anderson), based out of Chicago, was well established as one of the big five accounting firms. But the means by which they achieved this status became questionable and eventually contributed to their demise. Enron used what if often referred to as â€Å"creative† accounting methods, this resulted in them posting record breaking earnings. Anderson, who earned substantial audit and consultation fees from Enron, failed to comply with the auditing standards required in their line of work. Investigations and reports have resulted in finger†¦show more content†¦As competition increased and the economy started to plunge in the early 2000s, Enron struggled to maintain their profit margins. Executives determined that in order to keep their debt ratio low, they would need to transfer debt from their balance sheet. â€Å"Reducing hard assets while earning increasing paper profits served to increase Enron’s return on assets (ROA) and reduce its debt-to-total-assets ratio, making the company more attractive to credit rating agencies and investors† (Thomas, 2002). Executives developed Structured Financing and Special Purpose Entities (SPE), which they used to transfer the majority of Enron’s debt to the SPEs. Enron also failed to appropriately disclose information regarding the related party transactions in the notes to the financial statements.Andersen performed audit work for Enron and rendered an unqualified opinion of their financial statements while this activity occurred. The seriousness and amount of misstatement has led some to believe that Andersen must have known what was going on inside Enron, but decided to overlook it. Assets and equities were overstated by over $1.2 billion, which can clearly be considered a material am ount (Cunningham Harris, 2006). These are a few of several practices that spiraled out of control in an effort to meet forecasted quarterly earnings. As competition grew against the energy giant and theirShow MoreRelatedAuditor Choice and Institutional Investor Choice after the Enron Scandal. 618 Words   |  3 PagesThe institutional investor, who has owned significant amount of investment concern with monitoring duties of management, as they gain benefit from it. They require high quality of information and have a power to carry out financial analysis. Their monitoring role become important since there is increase in agency conflict between managers and shareholders. The institutional investor tend to pressure manager in order to protect shareholder interest. Since the institutional investor need to controlRead MoreThe Collapse Of Enron And Enron1365 Words   |  6 PagesTwo organizations that will live on in infamy in the business world are World Com and Enron. These names are synonymous with the largest corporate scandals in US history. Their failure to live by ethical and moral codes resulted in bankruptcy, large financial losses to employees and shareholders as well criminal penalties. Additionally, these deviations from ethical behavior from several related parties shined a light on the accounting profession and resulted in several changes in the industryRead MoreEthics And The Auditing Culture : Rethinking The Foundation Of Accounting And Auditing974 Words   |  4 Pagesfinancial scandals of Enron, WorldCom, and Arthur Anderson (p. 271). The authors emphasize the role of the AICPA Code of Conduct and ethical perspectives for accountants and auditors. Introduction. The authors study profiles of firms that included the accounting fraud. 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Enron was formed by Mr. Lay† mergingRead MoreEnron And The Enron Scandal1588 Words   |  7 PagesEnron was a corporation located in Houston, Texas and in just fifteen years the US energy trading and utilities company grew to become one of America’s largest and more successful cooperation’s. Enron suffered a major fall. After being one of the most successful corporations Enron became the biggest company to file bankruptcy in history. In this research paper it will discuss about the history of Enron, the fraud committed and who is to blame. The historical development of white collar crime in theRead MoreEnron: Corporate Culture3743 Words   |  15 PagesENRON Corporate Culture Q1: Analyse the corporate culture at Enron and its management’s behaviour. Include in your analysis, the normative theory of ethics which you would consider most relevant in driving the decision making at Enron. 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Introduction Accounting scandals are political or business scandals which arise with the disclosure of financial misdeeds by trusted executives of corporations or governments. These days, not too often, these scandals are splashed as headlines across media. Why? Because there are complex groups of stakeholders who might be seriously affected by the scandals. Enron scam was the most remarkable scandal in 20 centuries by their institutionalizedRead MorePower Failure : The Inside Story Of The Collapse Of Enron980 Words   |  4 PagesGeneral: Power Failure: The Inside Story of the Collapse of Enron, Mimi Swartz and Sherron Watkins, 432 pages, March 25, 2003, Crown Publishing Group, ISBN: 978-0-767-91368-3 Authors: The book is written by two authors: Mimi Swartz and Sherron Watkins. Mimi Swartz is a journalist who graduated from Hampshire College. She has written for many publications. Her work has been included in Slate, Vanity Fair, National Geographic, The New Yorker, and the New York Times. Currently, she serves asRead MoreEnron And The Collapse Of Enron1303 Words   |  6 PagesEnron, a company which originated in Huston, Texas, was one of the largest American energy trading corporations in the nation. Although it was one of the most well known companies, it was also one that crashed and burned the fastest, shocking many people when it did. Not only did it end fast, the company caused quite a scandal which is still being discussed and reviewed in today’s world. Enron’s bankruptcy scandal was so widely known because of the many people who associated themselves with the company

7 Ways to Improve Your Grades Free Essays

Congratulations – you’ve just stumbled upon the advice that could make all the difference to your grades this term; and as we all know, when it comes to University Degrees, points mean prizes. Lots of students lose marks for making simple mistakes – follow these tips and make sure you attain the highest possible degree. 1. We will write a custom essay sample on 7 Ways to Improve Your Grades or any similar topic only for you Order Now Plan it Out Planning your essay before you actually start writing makes it easier to get a coherent argument. Many students lose marks because they haven’t planned out how their essay will unfold and what it will actually say. A key point is to think about what to include, and what to leave out. 2. You Need Structure! Having a clear structure to your essay is an easy way to pick up marks. Think about what you need to include in each section: Introduction: Address the question and how you will answer it. Main Body: Build your argument. Put your groups of ideas in a sequence to make a persuasive argument. One main point in each paragraph. Conclusion: Summarise your arguments and show how they answer the original question. 3. Answer the Question It might sound obvious but a very common complaint from examiners is that students write a lot but they don’t actually answer the question! Think carefully about the question and understand what it is asking. Underlining key words in the question to make sure you identify the crucial information that is being asked! 4. Generate ideas Generating your own ideas is a really valuable stage which many people miss out – but it’s something you can score mega points for! Before rushing into your reading, think about what you know about the topic, things you don’t know and your initial responses to the question. This helps you to start formulating your argument and direction for answering the question and focus your reading. 5. Balance your research and own arguments You are expected to demonstrate that you have read widely and that you understand what you have read. However, it is bad practise to include a lot of quotes in your essay. For every statement or argument you make, check that you have some evidence. 6. Be Critical Critical analysis allows you to assess various ideas and decide whether you want to use them to support your points. Carefully consider an idea and weigh up the evidence to see if it is convincing. Then being able to explain why you find the evidence convincing or unconvincing is an easy way to pick up marks in your essay. 7. Use our site to Get the Best Grades! Another simple thing you can do to improve your grades is to use the our site Essay Writing Service. our site can provide you with the perfect resource that is tailored to fit your essay question. How to cite 7 Ways to Improve Your Grades, Essay examples

Riding to a Better Me free essay sample

The only thing I can remember after the accident is the EMT asking me why I was crying while one tear stung my cheek as it fell to the ambulance floor. It’s a sunny October morning and everything is perfect. I’m up at 5:00, the horses are watered and fed, and I’m excited for the day’s competition. My warm-up is flawless and I feel unbeatable as I nervously circle the start box being while being counted down to start my cross country course. When I finally left the box, my trainer shouts, â€Å"Have a great ride† which I knew I would. But, as I rounded a corner after the most challenging jump on the course, something terrified my horse. The next thing I know, I’m heading straight into a tree with no way to stop. My memory of the rest of the day is missing, but after a ride in the ambulance and a day at the hospital I’m able to go home with only a few injuries. We will write a custom essay sample on Riding to a Better Me or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Today, two years later, people continue to ask me how I was able to get back on my horse just a short month later. At first I was afraid, but I couldn’t stay away forever. I love the sport of eventing, I love my horse, and I love all the friends I’ve made the past ten years too much to quit. I knew I had to get back into the saddle despite my fears. I’ve learned through all my trainers and many falls that you can’t be afraid and run away from something you love because of a minor setback. You have to get right back into trying to accomplish your goals because the longer you wait to try again, the more your fear grows, and the less likely you are to get back into it. Just because something may appear perfect, things can change in the blink of an eye, but with hard work and determination I’ve learned that I can reach my goals. I can’t quit something that I love and have been dedicated to for most of my life, no matter what it is, because of fe ar from a set-back. I know I have to continue to work hard and slowly the fear goes away.