Tuesday, December 31, 2019

Personal Narrative Short Story - 1153 Words

I still remember that fateful day, the day I was Stolen. It started out as a normal day at school. I’ll take you through the whole story. There is one thing you should try to figure out, who kidnapped me. â€Å"Joey, Wait up!† I yelled out. Why was he walking so fast, and not responding? It’s almost like he’s ignoring me. I started to jog, but he was already gone. I turned the other way to walk home. It was a long walk, for I lived in the country part of town. I noticed leaves crunching behind me, and I turned around to only see a fist come at me, and everything went black. I woke up in pitch blackness. My head hurts a lot. I knew something was off, because I was laying down, and it was a very tight space.I took out my almost dead phone, and†¦show more content†¦I go to the closet, and find a wire hanger. I manipulate it several different ways, until I have a knife like object. I check the dresser nothing but a few items of clothing. The last thing i check is the nightstand, and I find a key, and a glass figure of a bear. I try to pick the lock with the wire hanger, but find my efforts useless. A thought comes to my head. I tie the sheets to the dresser, and night stand and move them near the door. When I throw the lamp, and bear on the ground, the man will run in, and fall into the broken glass. I will then run out, and lock the door with the key. It’s a risky plan, but I have no other choice. I throw the lamp and bear on the ground, and hide next to the door. As expected, the man unlocks the door, and bursts into the room, he trips, a nd I run. I slam the door shut, and try the key, useless. I shove the wire hanger in the lock , and kick it sideways. Now the lock is jammed. He dropped his phone! I go to emergency call, and the dispatcher picks up saying, â€Å"911, what’s your emergency?† â€Å"I ve been kidnapped, and I don’t know where I am, but i think i’m near Charter High School I think. Please, send help!† â€Å"Ok, What s your name?† â€Å"It’s Clair.† â€Å"Ok Clair, can you describe your surroundings?† â€Å"Um, in a house, very little furniture, two story, and it’s near Charter High School I think. â€Å"I’m going to ask to ask you to do something for meShow MoreRelatedPersonal Narrative Short Story1191 Words   |  5 PagesIt was a warm summer day with good air, most kids were out riding their bikes, scooters, etc. or running around, playing tag, yet I was huddled inside, reading a good book. The sun was shining bright, yet the clouds were blocking it, acting like the filter in a juice machine, separating the good stuff from the bad stuff. The clouds let the light come in just enough so it can light up everything, but not enough to make you sweat when not doing draining activities. This made it the perfect weatherRead MorePersonal Narrative : A Short Story1301 Words   |  6 Pages â€Å"Aww is little Airi hurt?† he says with a sarcastic tone. His let’s out his evil laugh and picks me up. â€Å"L-leave me alone.. DON’T TOUCH ME!† I scream out. â€Å"Okay† he says as he immediately drops me on the floor and drags me through the snow by my short brown hair. My legs are numb so I can’t feel my legs being cut up by the wooden porch. He lets go of my hair in the middle of the living room. This is the first time he’s ever put his hands on me and I don’t like it. My mother comes back and takesRead MorePersonal Narrative : A Short Story1598 Words   |à ‚  7 PagesShadows The leaves blowing, the wind was whistling. The moon shined brighter than the sun did that morning. I looked like no other normal teenager, But I was wearing all black. Black leggings, Black jacket, Black shoes, black shirt. My hair looked like caramel, my eyes looked like a yellowish brown that shined in the moonlight. My name was nothing important to people. People say â€Å"Angelys† is a nice name but i think differently. Nothing seemed to happen, I was coming home from a friend’s house.Read MorePersonal Narrative Short Story1538 Words   |  7 Pages Seventh grade, probably dumbest person in the school. Not kidding, take a look at my report card from last semester and you’ll be shocked about how many F’s there are. I also have a really active imagination, so I just love to write and imagine stories in my head. Eileen and I start walking home from school, as I’m trying to look at all of the bruises on my face using my phone’s camera whi le we walk. â€Å"Okay, girl, you may not be the smartest person in the school, but that was probably the dumbestRead MorePersonal Narrative Short Story1415 Words   |  6 Pagesme have alcohol, and would only get me some water. At the end of the day, I had seen many people and the many occupations they all had. I saw many people from different jobs including, fishermen, merchants, importers, and bankers. I heard many stories of people’s families. As night approached, I walked out of the coffeehouse in search of somewhere to sleep. I did not want to go back to my own house because I did not want to catch yellow fever myself. So I decided to leave town, and walk all theRead MorePersonal Narrative Short Story1598 Words   |  7 Pages â€Å"Noooooooooo, I don’t want to!† I yelled. â€Å"I don’t care Emma, I’m going to be gone all night,† my mom said. â€Å"I am not babysitting Ally. I have track tonight.† â€Å"I bet you can make it up another day. You are babysitting your little sister tonight no matter what.† â€Å"No I’m not!† â€Å"I don’t like your attitude Emma! If you don’t babysit your little sister tonight, you can’t do track anymore!† â€Å"I hate you! I hate you! I hate you!† Then I ran out of the house slamming the door behind me. My momRead MorePersonal Narrative Story Short Story1619 Words   |  7 PagesSarah and Roger with their twins, Jules and Kendra. All of us cousins were very close in age. Stewart was the eldest, at age fourteen he was four years older than the youngest but he still hung out with us on the beach after dark. He had the best stories out of all of us. Andrew and I were the next oldest, six months apart in age in fact. The twins and Eric were the youngest. I remember the twins had just celebrated their 12th birthday that earlier that summer, while Eric’s birthday wasn’t untilRead MorePersonal Narrative Short Story1787 Words   |  8 Pagescaught by one of the S.W.A.T. officers. I remember being in a helicopter and being brought to a tower. I was led to a room with a gun pointed at my back, I wanted to run and get my life over with but I knew that my job was more important than my personal wants. I saw a man his face was handsome but his eyes held the death of hundreds. I knew that my time here was not going to be leisurely. This man began asking me questions such as what I was doing here and why I was running from the S.W.A.T. I ofRead MorePersonal Narrative Essay : A Short Story936 Words   |  4 Pageswhen I open the door of my grandma’s house my grandma asks â€Å"Are you ok?† â€Å"Your face is all red† â€Å"I’m fine,† I say. Then I run to my room trying to hide my tears. Whenever I feel bad I would always read a bedtime story book but not the ones with happy endings. So I grab are small story called anger. There was once a man who kept all his sadness and anger in him waiting to explode and finally one day he couldn’t take it anymore and all that anger exploded the end. After I read it I realized it remindedRead MoreAlice Munros an Ounce of Cure1548 Words   |  7 Pagesstudies make the link between literary techniques such as narrative and storytelling and several other disciplines. Thus, one may find the theories of narrative and storytelling extending up to several major disciplines, such as philosophy, psychology, and literary criticism. In the view of different experts in literary analyses, there is a close connection between narrative or storytelling and the definition of the nature of self and personal identity. The former has been understood as influential

Monday, December 23, 2019

The Process Cycle Will Involve 4 Steps - 1428 Words

The process cycle will involve 4 steps. These steps are In-checking, Pulling/ system Processing, System Moving Labeling, Physical Moving. The average time for this process cycle from the time that an Item is in checked to when the Items is move to the Pickup Delivery Bins takes 375 seconds which is 6 Minutes and 15 Seconds. The estimated Takt time is depending on whether it is a priority item or a general cargo item. According to policy, priority items must be in the customer’s hand within one hour (3,600 seconds) of receipt by TMO. The takt time will vary depending on the proximity of the customer to the TMO Warehouse, so location will affect TMO ability to meet takt time. Therefore if the customer is located 40 minutes away, out takt time for priority times will be 20 minutes, if our customer is 55 minutes away, out takt time will be 5 minutes. Leadership Policy indicate that general cargo items must be available to the customer within 72 Hours of Receipt and seaport items within a 168 hours (a week). Process Cycle Steps Process Cycle Tasks Process Cycle Time InChecking †¢ Check for Damage †¢ Check Quantity †¢ Check Item Number/ Part Number †¢ Check Item was sent to proper Location †¢ Check Shelf Life has not expired †¢ Check for Item classification †¢ Assign Temporary Location †¢ Walk to office to process 15 secs 20 secs 7 secs 5 secs 15 secs 5 secs 5 secs 25 secs Total: 97 secs Pulling/ System Processing o SearchShow MoreRelatedThe Process of Glycolysis Essay738 Words   |  3 PagesThe Process of Glycolysis Nine reactions, each catalyzed by a specific enzyme, makeup the process we call glycolysis. ALL organisms have glycolysis occurring in their cytoplasm. At steps 1 and 3 ATP is converted into ADP, inputting energy into the reaction as well as attaching a phosphate to the glucose. At steps 6 and 9 ADP is converted into the higher energy ATP. At step 5 NAD+ is converted into NADH + H+. The process works on glucose, a 6-C, until step 4 splits the 6-C into two 3-C compoundsRead MoreAccounting Cycle Paper690 Words   |  3 PagesAccounting Cycle Paper Acc 421 Date Accounting Cycle Paper Accounting is a financial information system designed to record, classify, report, and interpret financial data. The accrual concepts states that accounting income is measured by matching the expenses incurred in a given accounting period with the revenues earned in that period. The accounting cycle is 6 steps. The accounting cycle is a logical series of steps that accountants follow to keep necessary accounting recordsRead MoreThe Life Cycle Assessment Process1450 Words   |  6 PagesThe Life Cycle Assessment process comprises four main stages: goal and scope definition, inventory analysis, impact assessment, and interpretation [2,3]. Goal Definition and Scoping The goal of the study comprises of stating the objectives for conducting the study, intended application of the results, and the intended audience. Defining the scope of the study should include the extent/magnitude of the study (i.e., the system boundaries), the functional unit, the function of product system, possibleRead MoreNitrogen, Carbon and Phosphorus Cycles Essay866 Words   |  4 PagesNitrogen, Carbon and Phosphorus Cycles The carbon cycle deals with the interaction of carbon between living organisms and the nonliving environment. This cycle is a process through which all carbon rotates. The main result of the carbon cycle is to serve as a great natural recycler of carbon atoms. The cycle works in a very basic way. First, carbon is taken from carbon dioxide found in the air. Plants take in carbon dioxide from the atmosphere. Plants absorb carbon dioxide from the atmosphereRead MoreBiology: Cell Division Cycle Essay1583 Words   |  7 Pagesparticular cell-division cycle. All organisms are constantly dividing and growing throughout their life time. The cell-division cycle in eukaryotes is a complex process that involves cyclins, cdks and multiple checkpoints that eventually lead to cell division. There are two different types of cell division which are Meiosis and Mitosis. Meiosis is the type of cell division which involves gametes or sex cells that are involved in sexual reproduction. This type cell division produces 4 different haploid (N)Read MoreThe Four Steps Of The Plan Do Check Act Cycle1288 Words   |  6 Pagesexplain each of the four steps of the plan-do-check-act cycle. The PDCA cycle was developed by quality expert Edward Deming. There are 4 basic continuous steps to this cycle. 1) Plan: This step defines the organizations purpose and selects the focus and scope of its strategy. Some of the most important management accounting information within this step includes cost, revenue and profit projections. 2) Do: This involves the implementation of the chosen course of action. In this step both financial andRead MoreControl Cycle1093 Words   |  5 PagesControl cycle: Control cycle refers to, continuously repeating cycle of planning, monitoring, assessing, comparing, correcting, and improving plans, processes, and practices. The Four Steps 1. Setting a goal: In this step of control cycle, a business establishes the objectives and processes necessary to deliver results in accordance with the expected output (the target or goals). 2. Measuring progress: In this step, a business implements the plan, executes the process, makes the product.Read MoreEssay on System Development Life Cycle1231 Words   |  5 Pagesï » ¿ System Development Life Cycle Irene Anderson CMGT/582 - CIS Security and Ethics June 23, 2014 Krystal Hall System Development Life Cycle â€Å"Both risk governance and regulatory requirements emphasize the need for an effective risk management plan. And to effectively manage risk, it is important that definitions of the risk management plan objectives are clear from the start, so that the plan can head in the right direction. Risk management of information assets also provides a strongRead MoreThe Effect Of Glucose On The Glucose Of Glucose1479 Words   |  6 Pagesgenerating 2 ATP. This step requires ADP, so when the cell has a large amount of ATP, the reaction does not occur [2]. 3-Phosphoglycerate is catalyzed by phosphoglycero-mutase to form 2-phosphoglycerate, which is then catalyzed by enolase to form phosphoenopyruvate. The final reaction uses pyruvate kinase to form pyruvate from phosphoenopyruvate. With oxygen present, acetyl coenzyme A (Acetyl CoA) is metabolized by pyruvate. Acetyl CoA then enters the tricarboxylic acid (TCA) cycle in the mitochondriaRead MoreImplementing A New Paradigm Of Strategic Plan ning909 Words   |  4 PagesAs Mitzbergs’ contributions creating a new paradigm of strategic planning, it goes beyond planning, considering 5 essential stages for a conscious purpose in business with the Ps methodology. The first step is â€Å"Plan† or â€Å"Get Ready† is a process for gathering organization profile, assessing the environment through SWOT, PEST, Critical Path, and other decision-making tools, and agreeing priorities between the strategic committee. (Mind Tools, 2015) This first phase for understand WHY we need this

Saturday, December 14, 2019

Netw360 Week 7 Lab Free Essays

Kyle Pederson NETW360, Ben Brezinski 4/16/12 Lab #7 Hands on Lab Microsoft Network Monitor Introduction and Wireless Frames When we expanded frame 4 the signal strength was -60dbm, the data rate was 1mbps, and the SSID in the beacon frame was Amory. In frame 5, looking at the Hex Details, the BSSID for this access point was 00 15 E9 D1 48. The authentication status in frame 14 was successful. We will write a custom essay sample on Netw360 Week 7 Lab or any similar topic only for you Order Now In frame 15, the Association Response status was in a successful state. When we tried to the Microsoft Network Monitor we were unable to pick up any management packets during our capture. SNMP management We were able to successfully ping 10. 7. 8. 80 to verify we had access to the â€Å"managed† device. The batch file was set up with the 10. 27. 8. 80 address and had commands to get information from that address. The name of the device was NPIF9460B and the status of it was â€Å"ready to print†. After we downloaded the MIB Browser and entered 10. 27. 8. 80 into the address field, we were able to get the sysUpTime which was 830 hours 13 min and 2 sec. Finding rogue access points When using the command â€Å"netsh wlan show networks mode=bssid† in the command prompt we were able to identify 17 access points. Out of the 17 access points 11 were not part of the DeVry wireless network. Using the FindAccessPoints. BAT we were able to identify 18 access points and 12 of them were not part of the DeVry wireless network. Opening the FindAccessPoints. vbs in notepad we were able to see the script and the basis of the script worked around the command netsh wlan show networks mode=bssid. After we set up our Linksys as a rogue access point we had no problem finding it using the batch file. This would be very handy to use at your home network, if you lived in a place where there is many access points, because you could pick up any rogue access points that someone has set up to attempt to capture any of your information. Logging Here is our log file from our Linksys access point. [pic] Linksys Access point maintenance and troubleshooting The current firmware version of our Linksys access point was 1. 5. 01 and the current time was 2012/04/14 15:42:41. The current status of our access point was: †¢ Report Mode- BG-mixed †¢ SSID- net360 †¢ DHCP- enabled †¢ Channel- 1 Next we were able to backup our current configuration to our PC and then we reset the access point to the factory defaults. The factory defaults were set as: †¢ Report Mode BG-mixed †¢ SSID- Linksys †¢ DHCP- enabled †¢ Channel- 6 Once set as the factory we were able to restore our original configuration by uploading the file we created earlier. As soon as that file uploaded our access point was set up the same as before. This was very straight forward to do and I feel it is a good idea to back up your configuration, just in case the access point gets reset. Wireshark Introduction and Examining Wireless Frames Lab Lab Report 1. Is Wireshark open source or propriety? (7 points) Wireshark is an Open-source program. 2. What is seen in each of the three panes that display the packets seen on a local area network? 7 point) The top pane is the packet list pane that shows each packet on a separate line and has five columns with the following information: the time that the packet came in, source, destination of each packet, the protocol being used with the packet, and information about each packet. The second pane is the tree view pane and it displays the headers of the various protocols captured in the packet and thi s is displayed in a hierarchal view from physical layer to the application layer. The third pane is the byte view pane that shows the raw data in a hexadecimal format. . What does a display filter do? (7 points) The display filter enables you to filter what you want to view when capturing your packets. So if you wanted to just view the packets that were using the protocol TCP you could filter those out. You can also use expression filters that lets you be more specific in what you want to filter. 4. What does the protocol column show? (7 points) The protocol column shows the highest layer protocol in the frame. 5. How do you expand the details in a layer of the packet in the middle frame? 7 points) To expand the details you must click on the plus sign. 6. In frame 1 what channel is being used? (7 points) Frame 1 is using channel 6. 7. In frame 1 what frequency is being used? (7 points) The frequency being used is 2437MHz. 8. In frame 1 what is the signal level? (7 points) The signal level in frame 1 is 11. 9. What type of frame is frame 1? (7 points) Frame 1 is a broadcast initiation frame to the access point 10. In frame 1 what is the beacon interval in milliseconds? (7 points) The beacon interval is 102. 4ms. How to cite Netw360 Week 7 Lab, Essay examples

Friday, December 6, 2019

External Reporting Issues Accounting Process

Question: Discuss about theExternal Reporting Issuesfor Accounting Process. Answer: Introduction There are various aspects of the accounting process that need to be taken into consideration while making the balance sheet of a company. Without the presence of these facts, the financial reports of the companies will be affected. These issues should be treated carefully so that the financial statement of a company reflects the true picture. The two most important issues are the application of materiality principles and the high ethical standards which have a great impact on the annual reports of companies[1]. This report is about the examination of the annual report of Blackmores. It is an Australian company which produces health products which help to keep people healthy. The primary aim of the study is to ascertain the role of materiality principles in the financial statement of the company i.e. whether the presence of materiality principles makes the financial report clear to all. At last based on the total report, a conclusion has been drawn. Materiality Report There are several rules and regulations that govern the annual report of the company. The annual report is formulated based on the appropriate rules and regulation of the companies act. The company has the approval of Audit and Risk Committee to prepare the report. The example of some of the rules is People and Risk Committee Charter, Code of Conduct, Continuous Disclosure Policy, Share Trading Policy, Diversity Policy, Sustainability Policy, Board Charter, etc. The annual report is based on these policies[2]. Materiality refers to the policy of disclosing all the important facts relating to a companys financial report irrespective of how small the fact is. According to materiality concept, small facts can be ignored if they do not make an impact on the financial report. But if the absence of that small fact affects the net profit of the company, then the fact must be taken into consideration and must be disclosed to the organizational people[3]. Blackmores Ltd. follows the materiality principles as per the Accounting Standard AASB 2015-3. According to this act, companies need to disclose all the small facts about the financial report. Concerning Blackmores, this company has also disclosed all small material facts about the annual report to the shareholders, investors and all the people of the organization. This process works as a motivation to the stakeholders and the investors as it creates clarity in the process and helps to make a strong relationship between the company and the shareholders. Examination of Accounts Materiality policy demands to disclose all facts which affect the financial report of companies irrespective of how small the facts are. Application of materiality policy creates clarity in the total process[4]. It is quite natural to make mistakes or make misstatements while preparing an annual report of companies. As no one is perfect in the universe, it is natural that there could be an omission of material facts in the annual report of the company. But the matter of concern is whether the mistake is intentional or unintentional. There are instances where the accountants manipulate the annual statement to create a fake image so that the report can attract the attention of the investors. However, most of the companies in the world prepare the annual reports by true material facts and become successful in attracting the investors[5]. Yes, it is very much possible to meet the twin obligations while preparing the annual report of the company. Ethical standard refers to maintain ethics in the work i.e. principles that help to create trust and fairness in the workplace[6]. On the other hand, materiality obligation means to disclose all qualitative and quantitative facts in the annual report that can affect the annual profit of companies[7]. Referring the annual report of Blackmores, it can be seen that the report is based on ethical standards and has disclosed all necessary material facts. Hence it is concluded that it is possible to maintain ethics and materiality principles in the annual report. Service of an Annual Report An annual report is prepared for various reasons. The primary reason is that it will create a good image of the company to the investors or stakeholders. They are the users of the annual report and based on that report they will decide whether they will invest in that company or not[8]. On the other hand, the persons or the group of persons who creates the annual report are the accountants and they are the preparers of the report. Both the preparers and the users have their interest in the annual report. As the annual report of Blackmores is a perfect one, it serves the interest of both the users and the preparers. The users get the desired information from the report and the preparers get praises for preparing a fair and perfect annual report[9]. Application of materiality principles makes an annual report more convenience to the users of that report. As the presence of materiality principles demands to disclose all the financial facts to in the report, it becomes a very helpful tool for decision making to the investors and the stakeholders[10]. GPFR stands for General Purpose Financial Report. The annual report of Blackmores is a GPFR which satisfies the needs of the users and it also has the application of the materiality principles[11]. Thus, the annual report of Blackmores is a fair report to the perspective of both users preparers and it helps to the decision making process of the users. Application of Materiality Ethics Materiality principles and ethical practices are like the two sides of the same coin. At the time of the application of materiality principles, an accountant must be ethical as disclosure of all financial qualitative and quantitative facts needs the fare practice of accountancy. And the fair practice leads to ethical practice. Hence, both materiality and ethics are interconnected as well as interrelated. At the time of preparing an annual report of a company, the accountants face some specific problems. If a company is determined to show the true image of the financial position irrespective of how good or bad the report will be, then the process of making an annual report will not be a tough job to the accountants. In that case, the accountants have every right to be ethical and can apply the materiality principles[12]. However, sometimes it is not possible for the companies to disclose all material financial facts in the annual report due to many reasons. At that time, it is a very tough job for the accountants as they are not able to maintain the materiality principles in the report. And as a result, the ethics is not maintained by them. Sometimes, due to loss of important data, the materiality principles cant be applied[13]. Conclusion From the above study, it can be concluded that in the preparation of an annual report, the presence of materiality principles and ethics must be needed. An annual report containing these two factors is a fair true one and satisfies the needs of both the users and the preparers of that report. In his report, the annual report of Blackmores has been taken into consideration. After the examination of various accounts of Blackmores, it has been seen that the company has well maintained the materiality principles as well as ethics at the same time while preparing the annual report. It can also be concluded that it is very much possible to maintain the twin obligations of high ethical standards and materiality principles in the annual report, and Blackmores is the perfect example of it. Bibliography Carey, Peter and George Tanewski, 'The Provision of Business Advice to SMEs by External Accountants' (2016) 31Managerial Auditing Journal290. Carey, Peter, Brad Potter and George Tanewski, 'Application of the Reporting Entity Concept in Australia' (2014) 50Abacus460. Cherry, Michael, 'Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant SME Client Relationship' (2016) 10Australasian Accounting, Business and Finance Journal3. El-Sayed, Heba and Mayada Abd El-Aziz Youssef, 'Modes of Mediation for Conceptualizing how Different Roles for Accountants are made Present' (2015) 12Qualitative Research in Accounting Management202. Griffin JeremyB., 'The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions' (2014) 52Journal of Accounting Research1165. Himick, Darlene, Marion Brivot and Jean-Franois Henri, 'An Ethical Perspective on Accounting Standard Setting: Professional and Lay-Experts' Contribution to GASB's Pension Project' (2016) 36Critical Perspectives on Accounting22. Jones, Peter, Daphne Comfort and David Hillier, 'Managing Materiality: A Preliminary Examination of the Adoption of the New GRI G4 Guidelines on Materiality within the Business Community' (2016) 16Journal of Public Affairs222. Karreman, Joyce, Menno de Jong and Stefan Hofmans, 'The Effects of Different Parts of the Annual Report on Potential Investors' Attitudes Towards the Company and on the Corporate Reputation' (2014) 57IEEE Transactions on Professional Communication78. LEE, LIAN FEN and ALVIS K. LO, 'Do Opinions on Financial Misstatement Firms Affect Analysts Reputation with Investors? Evidence from Reputational Spillovers' (2016) 54Journal of Accounting Research1111. LoGrasso, Marc F., 'Easing the Burden of External Reporting' (2016;2015;) 2015New Directions for Institutional Research61. Maqellari, Majlinda and Ines Dika, 'Materiality and Risk Essential Pillars of the Auditor's Work' (2016)European Scientific Journal. Someren Greve, van, R, 'The Value of Practical Usefulness' (2014) 168Philosophical Studies167. Wheeler, Stephen and Sandra J. Cereola, 'Auditor Scrutiny of Unaudited Client Disclosure Outlets: Recognized Vs. Disclosed Financial Statement Items also Appearing in the MDA' (2015) 31Advances in Accounting91.