Diet Pills: The Miraculous Weight Loss Formula? :: Persuasive Research Essays

Below is part of the sample persuasive research essay. Please note: †¢ how the introduction introduces the topic and offers a clear forecast of the essay's thesis (the author's position and stated reasons) †¢ how the conclusion restates the thesis and ends with a call to action †¢ how each character’s speech is fully developed: each speech has the three "E"s of paragraph organization and development: Exposition, Examples, and Explanation. To illustrate these components, in the paragraph below I've placed the exposition (claim and stated reason and background) in blue, the examples in green, the explanation in purple, and the concluding statement in orange. Note: While Jeanne offers one extended example and explanation in this paragraph, I would encourage you to have at least two examples for each stated reason. †¢ how secondary sources are integrated into Jeanne's own prose, how they are "tagged" for the reader and to increase Jeanne's credibility with her audience, and how they are cited. Diet Pills: The Miraculous Weight Loss Formula? If you have ever considered losing weight, you have probably heard of the various kinds of diet pills available. Diet pills claim to "melt away the fat." They sound like the perfect solution to shed a few pounds, but research tells a different story. Diet pills became popular in 1996. The most common ingredients were Redux and fenfluramin/phentermine, which posed as appetite suppressants. The pills seemed to suck up the fat, and people were losing anywhere between 25-50 pounds in months. The FDA no longer approves the use of Redux or fen/phen, but new ingredients have made diet pills just as popular. An herb called ephedra is currently the most common substance in diet pills. Ephedra is still available for over the counter distribution, but the FDA is researching the side effects. Many cases of heart diseases and strokes have been linked to the herb. The use of diet pills is not recommended, but the advice does not stop many Americans. Diet pills are dangerous and should not be taken. The pills should be avoided because they do not provide a safe or effective way to lose weight, cause heart valve disease and other complications, and are used as a replacement for physical activity. [Jeanne next offers a paragraph with evidence and explanation for her first stated reason. Within this paragraph, after providing a topic sentence and further exposition, she introduces and tags her evidence by identifying the profession and source of the quotation, increasing her own credibility as an author on this subject: Diet Pills: The Miraculous Weight Loss Formula? :: Persuasive Research Essays Below is part of the sample persuasive research essay. Please note: †¢ how the introduction introduces the topic and offers a clear forecast of the essay's thesis (the author's position and stated reasons) †¢ how the conclusion restates the thesis and ends with a call to action †¢ how each character’s speech is fully developed: each speech has the three "E"s of paragraph organization and development: Exposition, Examples, and Explanation. To illustrate these components, in the paragraph below I've placed the exposition (claim and stated reason and background) in blue, the examples in green, the explanation in purple, and the concluding statement in orange. Note: While Jeanne offers one extended example and explanation in this paragraph, I would encourage you to have at least two examples for each stated reason. †¢ how secondary sources are integrated into Jeanne's own prose, how they are "tagged" for the reader and to increase Jeanne's credibility with her audience, and how they are cited. Diet Pills: The Miraculous Weight Loss Formula? If you have ever considered losing weight, you have probably heard of the various kinds of diet pills available. Diet pills claim to "melt away the fat." They sound like the perfect solution to shed a few pounds, but research tells a different story. Diet pills became popular in 1996. The most common ingredients were Redux and fenfluramin/phentermine, which posed as appetite suppressants. The pills seemed to suck up the fat, and people were losing anywhere between 25-50 pounds in months. The FDA no longer approves the use of Redux or fen/phen, but new ingredients have made diet pills just as popular. An herb called ephedra is currently the most common substance in diet pills. Ephedra is still available for over the counter distribution, but the FDA is researching the side effects. Many cases of heart diseases and strokes have been linked to the herb. The use of diet pills is not recommended, but the advice does not stop many Americans. Diet pills are dangerous and should not be taken. The pills should be avoided because they do not provide a safe or effective way to lose weight, cause heart valve disease and other complications, and are used as a replacement for physical activity. [Jeanne next offers a paragraph with evidence and explanation for her first stated reason. Within this paragraph, after providing a topic sentence and further exposition, she introduces and tags her evidence by identifying the profession and source of the quotation, increasing her own credibility as an author on this subject:

Photosynthesis Rate

Photosynthesis Lab Before you begin, save this Lab Report Template on your computer as LastNameAPBIOPhoto Read all the instructions below BEFORE you start! 1. Please go to the following website: http://www. biocourse. com/mhhe/bcc/domains/biolabs. xsp 2. Scroll down and click on the link to Photosynthesis. It is the 6th one down on the left. 3. Read the instructions for entering the virtual lab. There is background information in the online lab manual that will be helpful in interpreting your results. Please review the steps in the light and dark reactions of Photosynthesis BEFORE or WHILE you are completing this lab simulation.You may want to have your textbook open to refer to while you do the lab. You may also need to use additional sources of information. 4. Remember to cite ALL external sources that you use, using proper MLA style. 5. YOU DO NOT NEED TO ANSWER THE ONLINE QUESTIONS, but you should think about them as you proceed thorough the lab. Note: Lab Instructions start on t he next page! Experiment 1: Habitat and Photosynthetic Rates Predict the relative photosynthetic rates of plants from a shaded rainforest floor, a coastal region with moderate light, and a sunny desert:Rainforest Prediction: ____________________________________________ Coast Prediction: ________________________________________________ Desert Prediction: _______________________________________________ a. Continue to the simulation screen and click Clear Data and click the Native Habitat tab b. Select Rainforest floor and then click Graph Data c. Repeat for Coast and Desert. d. Record your results in the Table 4-1, reading the data from the online display e. Graph your data using Create-a-Graph (http://nces. ed. gov/nceskids/graphing/) Results Experiment 1Data Table 4. 1: Habitat and Photosynthesis at Different Light Intensities Light Intensity (foot-candles)Photosynthesis Rate (mg CO2/g fresh leaf) RainforestCoastDesert 0 5 10 15 20 25 30 35 40 45 50 Analysis Experiment 1 a. How is p hotosynthetic rate measured? b. Explain why the photosynthetic rate is negative at low levels of light intensity. (HINT: Is there a net uptake or release of CO2 at low light intensity? ) c. Which of the 3 types of plants had the highest photosynthetic and which had the lowest? d. Did this observation agree with your predictions? . Indicate factors that might be associated with the differences in photosynthetic rates in the 3 types of plants. f. At what light intensity level did photosynthetic rate level off? Was this light intensity the same for all plants? g. Explain why the photosynthetic rate levels off. h. Is there a relation between light intensity and leveling off of photosynthetic rates in the different plants? i. Explain how plants become acclimated to light levels normally found in their native habitat. Conclusion Experiment 1: Short, testable statement! HINT: Rank the plants from high to low photosynthetic rate) Experiment 2: Light Color and Photosynthetic Rates Predict th e relation of carbon dioxide level and photosynthesis rates: Prediction: ____________________________________________ a. Click Clear Data and then the CO2 levels tab b. Select 274 ppm (parts per million) and click Graph Data c. Repeat with 370, 740, and 1000+ ppm CO2 d. Record your results in the Table 4-2, reading the data from the online display e. Graph your data using Create-a-Graph (http://nces. ed. gov/nceskids/graphing/)Results Experiment 2 Data Table 4. 2: CO2 Levels and Photosynthesis at Different Light Intensities Light Intensity (foot-candles)Photosynthesis Rate (mg CO2/g fresh leaf) 274 ppm CO2370 ppm CO2740 ppm CO21000+ ppm CO2 0 5 10 15 20 25 30 35 40 45 50 Analysis Experiment 2 a. What is the relation between CO2 levels and photosynthesis rates? b. Indicate where and explain why the photosynthesis rates level off at different levels of light intensity. c. Are CO2 levels a rate-limiting factor? Explain. d. What is a greenhouse gas? e. What is global warming? f.Suggest a possible relation between plant function, greenhouse gases, and global warming. Conclusion for Experiment 2: Short, testable statement! (HINT: Indicate the relation of CO2 levels and photosynthesis rate) Experiment 3 Predict the relation of light color and photosynthesis rates: Prediction: ____________________________________________ a. Continue to the simulation screen and click Clear Data and then the light color tab b. Select white light and click Graph Data c. Repeat with red, blue, green, and yellow light d. Record your results in the Table 4-3, reading the data from the online display e.Graph your data using Create-a-Graph (http://nces. ed. gov/nceskids/graphing/) Results Experiment 3 Data Table 4. 3: Light Color Photosynthesis at Different Light Intensities Light Intensity (foot-candles)Photosynthesis Rate (mg CO2/g fresh leaf) WhiteRedBlueGreenYellow 0 5 10 15 20 25 30 35 40 45 50 Analysis Experiment 3 a. Which light is most effective in driving photosynthesis rate? b. At what light intensity does the photosynthesis rate level off for white light? c. Why does the photosynthesis rate level off for white light but not for the individual colors? d.Which colors, other than white, are associated with the highest photosynthesis rate? With the lowest? e. What colors of light do plant leaves absorb during the growing season? f. What colors of light do plant leaves reflect during the growing season? g. How does chlorophyll interact with accessory pigments to broaden the spectrum of light for photosynthesis? Conclusion Experiment 3: Short, testable statement! (HINT: Rank the colors from high to low photosynthetic rate) Reflection: Statement about what you learned from this lab simulation. (NOTE: The reflection should be AT LEA

Ancient Babylonia - 1189 Words

When studying Ancient Babylonia it is notably important to look at these factors: daily life, religion, people, society, government and economy so we can determine the development of the civilization and how it is similar to the way we live today. The Babylonian Empire is unique because their government was run by a law known as the Code of Hammurabi similarly are government is run by numerous laws. Their knowledge of science and astrology is intriguing due to the fact that they were the first civilization to form the basis of the sixteen month of thirty days calendar, their discovery of the calendar lend us to the calendars we have today. In addition to government, science and astrology their economy was very modern and played an immense†¦show more content†¦They also had a list of magical stones to develop their knowledge of mineralogy. Map mating was a very known science to the Babylonians most of them were experienced in it which made them more aware of there surrounding . Babylonians drew maps of local areas such as field plans, estates plans, grounds plants of temples and houses as well as maps of more distant regions such as larger areas: districts and towns. Their maps were drawn mostly in straight lines, with little attention to scale, angles and orientation. Most of the sciences they began to study and explore are the same sciences that we are going into today. The Babylonians have built the foundation for us and we used that and are building the rest. brbrMathematics was just as important to the Babylonian as it is to us. They however calculated things entirely different from us. A prime example of this is their number system which had two disadvantages: (1) it was confusing and, therefore, not used in many daily economic activities (2) there was no special sign for zero, to separate the different units, so they would leave two blank spaces for zero or by using a special sign that indicated a space between two words. Babylonian mathematicians developed a mastery of algebraic skill, even though there was no graphic symbol for the unknown. Instead they invented a method called false value. Babylonians alsoShow MoreRelatedThe Code Of Hammurabi Code896 Words   |  4 PagesIn 1750 B.C. a new king of babylonia arose by the name of Hammurabi. He continued his reign up until 1792 B.C. but most importantly his reign did not go unforgotten. During his reign he was in charge of giving punishments to the wrongdoings of his citizens. As he conquered other cities and his empire grew he saw the need to unify groups he controlled, he was concerned about keeping order in his kingdom. In order to achieve this goal, he needed one universal set of laws for all the people he conqueredRead MoreEssay on The History of Babylonian Mathematics1569 Words   |  7 PagesThe History of Babylonian Mathematics The history of ancient Babylonia is really long, but this essay is a short and to the point summery of the entire history. The history of Babylonia started near the end of the year 2000 BC, when invaders were attacking the Sumer kingdom. Sumer was a powerful kingdom in the western part of Asia, and it some what occupied what would become Babylonia. After the kingdom of Sumer was destroyed the city-states of Larsa and Isin came into settle on the landRead MoreBabylonians and the Contributions to Math1605 Words   |  7 PagesEssay #1: History The history of ancient Babylonia is really long, but this essay is a short and to the point summery of the entire history. The history of Babylonia started near the end of the year 2000 BC, when invaders were attacking the Sumer kingdom. Sumer was a powerful kingdom in the western part of Asia, and it some what occupied what would become Babylonia. After the kingdom of Sumer was destroyed the city-states of Larsa and Isin came into settle on the land once occupied by Sumer. ThisRead MoreBabylon As A Great Civilization1473 Words   |  6 PagesBabylon was a great civilization which at one time could have ruled the world. The name Babylon means â€Å"Gate of God†. Babylon was located in an ancient region surrounded by the Tigris and Euphrates River. This great civilization first initiated around 3500 BC and began to crumble after the year 323 BC. The Babylon culture was successful because of the advanced citizens, cultural cities, their technology, and legal systems. Babylon w as home to 10,000 to 40,000 Babylonians. This paper will talk aboutRead MoreThe Death Of A Man1058 Words   |  5 Pageshe offered laws that helped balance fairness to each class. Gender clearly had a role in the society as shown in the Hammurabi Code. Unfortunately, during this time, Women were considered inferior and needed the society to help guide them. In the ancient world, women were expected just marry and give birth to children so that population remains in control. Other than that, women were considered properties. This law shows that to be consider a wife, the women must have sexual intercourse with a manRead MoreLaws and Rituals throughout History Began with the Code of Hammurabi1361 Words   |  6 Pagesor poorly maintained irrigation ducts. Laws play a major role in the expansion of a nation. Justice is the upholding of those laws from an impartial standpoint. King Hammurabi managed to organize one of the first best preserved set of laws from ancient Babylonian times. The Code of Hammurabi was recorded on clay tablets standing eight feet high and written in cuneiform. The laws consisted of 282 provisions arranged under a variety of subjects ranging from family and personal property to tradeRead MoreComparison of Mesopotamia and the Indus Civilization2695 Words   |  11 PagesMesopotamia, also known as, the land between the rivers, was named for the triangular area between the Tigris and the Euphrates river, (Nov. 7 lecture). In recent use, it covers a broader area referring to most of what is now Iraq. This adds ancient Assyria and Babylonia to the scope of Mesopotamia (Schultz and Lavenda 1995:310). Parts of Mesopotamia were not inhabited at all until approximately 8000 BC when plants and animals were domesticate d, bringing about an agricultural revolution. This allowed nomadsRead MoreComparison and contrast of Mesopotamia and the Indus Valley1508 Words   |  7 Pagesearliest civilizations in the world. Mesopotamia, also known as, the land between the rivers, was named for the triangular area between the Tigris and the Euphrates rivers. This area has been extended and now covers modern day Iraq, adding ancient Assyria and Babylonia to that land. The Indus civilization is often referred to as the Harappan civilization from the first city discovered called Harappa. The Indus civilization existed in the vast river plains of what are now Pakistan and northwestern IndiaRead More2. Language . The Tower Of Babel Is Symbolic Of The Fundamental1861 Words   |  8 Pagesonly preserve unity if that is God’s plan. Even this looming, powerful structure pales in comparison to the greatness that God can accomplish, i.e. Humans can never reach the awesomeness and power of God. 3. Author Genesis is composed of three ancient sources, J (Yahwist), E (Elohist) and P (Priestly) (Interpreter’s Concise Commentary, 3). Out of the sources, J is thought to be oldest, originating around 950 B.C., E originating in 750 B.C. and P in 539 B.C. (ICC, 3). J is noted for its connectionRead MoreThe Code of Hammurabi Essay1110 Words   |  5 Pagespenalties rather than the laws themselves. Laws play a major role in the expansion of a nation. Justice is the upholding of those laws from an impartial standpoint. King Hammurabi managed to organize one of the first best preserved set of laws from ancient Babylonian times. The Code of Hammurabi was recorded on clay tablets standing eight feet high. The laws consisted of 282 provisions arranged under a variety of subjects ranging from family and personal property to trade and business. These laws

Horror Movie - Free Essay Example

Sample details Pages: 2 Words: 606 Downloads: 10 Date added: 2018/12/29 Category Cinematographic Art Essay Type Review Level High school Tags: Death Essay Film Analysis Essay Did you like this example? When we think of a horror movie, what comes to mind is an individual materializing from nowhere and killing or chopping people into pieces. Finding an unsuspecting audience nowadays is like looking for a needle in a haystack. We are very well versed in the rhythm of the jump scare, such that the audience knows them ahead of the beat. Don’t waste time! Our writers will create an original "Horror Movie" essay for you Create order All that needs to be done is to cut a close-up of the star and create a tension in the audience in preparation. Bursts of music, deafening noises and faces emerging from nowhere can make your heart skip, send popcorn flying in the air and leave one watching the screen through woven fingers (Winter, 2014). The movie The Evil Within takes a different approach from the typical horror movie. Lets take a look at it. After a long days work, Sebastian Castellanos is summoned to Beacon Mental Hospital after a case of multiple murders. Intrigued by the event, he responds by arriving with his colleagues, Joseph and Juli. Joseph and Sabastian enter the hospital and assign Juli to stay put as a backup. They enter the hospital to see the bloody scene of the massacre of staff and patients alike. Joseph scouts ahead and comes across a doctor lying on the floor of the security room. He decides to take care of him and asks Sebastian to check the security cameras. The live footage shows a hallway with two policemen shooting at something. A hooded figure the slashes open their throats. The figure then turns around, stares at the camera and disappears in a camera blur effect, and appears behind Sebastian and stabs him with a knife (Games, 2014). Sebastian wakes up disoriented. He afterward, realizes that his body was hung upside down in the midst of other corpses. In his struggle to free his legs, a being called the Sadist stops in front of him, compelling him to stop and play dead. The Sadist then carries on and takes one of the corpses to take to hisworkshop. After the Sadist leaves, Sebastian swings himself to grab a knife stuck in a nearby corpse. He uses it to cut himself loose and sneaks into theworkshop to steal a bunch of keys. As he makes his way out, he sets off a tripwire, which activates an alarm. The Sadist arrives almost immediately and sees Sebastian fleeing, and chases him with a chainsaw. It promptly catches up with the detective and slices him in the leg, injuring him significantly. Following the narrow escape and limping through the terrifying confines of the hospital, Sebastian has to hide to survive. By carefully maneuvering and fleeing the Sadist again, Sebastian throws himself into the elevator which b rings him to safety (Games, 2014). An earthquake hits the ground, forcing Sebastian to escape the building. He manages to escape, but to his disappointment, the city is destroyed by the earthquake. Officer Connelly arrives at the scene with an ambulance, beckoning him to hurry as the ground under the vehicle gives away. Sebastian just makes it in as Connelly drives away with the road crumbling behind him. Not known to them, the figure from before looks at them as they drive away. As Krimson City falls apart around them, Sebastian gets to know that Joseph did not make it out of the hospital. After a long run in in the city, Sebastian happens to look at the rearview mirror, where he sees the hooded figure amongst the passengers in the backseat. He looks back shocked, only to see Leslie, Kidman and the doctor. The ambulance loses control and falls off a cliff and Sebastian blacks out (Games, 2014).

The Concept of E-Commerce regarding the Economic Development and Busin Thesis

Essays on The Concept of E-Commerce regarding the Economic Development and Business to Business Relations Thesis The paper â€Å"The Concept of E-Commerce regarding the Economic Development and Business to Business Relations† is an affecting example of a thesis on e-commerce. The fiercely competitive marketplace has just got tougher with the global recession. Companies have to focus on marketing their core competencies strategically to retain existing customer loyalties and get new customers. The internet is a powerful marketing tool that can save a lot of resources if used wisely.There is always an attachment of new technology to the growth of Business and economy. There has been a lot of doubt about the role of e-commerce in the overall economic activities. The implications of e-commerce to the growth of the economy are the subject matter. The impact of e-commerce on the various segments like agriculture, labor market, transportation and other forms of the economy has to be understood in detail.  History of E-commerceThe growth of e-commerce had several steps. The development of the Electronic Data Interchange was the first step. (‘Electronic Data Interchange – EDI’ )The Electronic Data Interchange was a set of standards that were developed in the year 1960s and that was developed mainly to exchange information and do transactions in electronics. There were several Electronic data Formats that the various forms of business could use and in the year 1984. the ASC X12 standard was considered to be more stable and reliable when it came to transferring large amounts of data and transactions. The growth of electronic fund transfer was an added advantage for the growth of e-commerce.The Mosaic web browser came to existence in the year 1992. The browser specialty was that it was the first point and click browser that was released. The change made into Mosaic was that it became a fast downloadable version of Netscape that allowed faster access to e-commerce transactions and dealings. (Suijker, Frans)The development of e-commerce had an impetus when the DSL was developed. The DSL allowed quicker access to the internet and the connection was persistent of the internet. The first big sale season of e-commerce can be said of the 1998 Christmas and that season had seen American Online, AOL recording a sale of more than 1.2 billion in the 10-week shopping. ( Weisman, John)The development of free software under Red Hat Linux had given the impetus to the growth of e-commerce. Linux was an open-source platform when compared with Windows and it was considered reliable. The increased competition meant that Microsoft started investing more in e-commerce platforms. (Weisman, John, part 11)The other major step in the development of e-commerce can be said to Napster and this is a site that is used to share music for free. The increased use by consumers meant that the dictation was being forced on the industry.In early 2000, there was a major merger between AOL and Time Warner and it was worth $350 million and that bought together an online c ompany with a traditional company. This was the major push for e-commerce. Hackers were able to attack the major players of e-commerce like Yahoo, E-bay, and Amazon in February 2000. The attack by hackers stressed the need for increased security for e-commerce sites. ( Laudon, Kenneth C, Traver, Carol Guercio)

Csr Framework Free Essays

Theoretical Framework: Corporate Social Responsibility (CSR) Definition CSR is a much broader concept than business ethics. Business ethics is the application of ethics and ethical theory to the decision of business. CSR claims that businesses are more than just profit-seeking entities and, therefore, also have any obligation to benefit society. We will write a custom essay sample on Csr Framework or any similar topic only for you Order Now CSR is about business and other organizations going beyond the legal obligation to manage the impact they have on the environment and society. In particular, this could include how organizations interact with their employees, suppliers, customers and the community in which they operate, as well as the extent they attempt to protect the environment. Nature According to Carroll’s four-part model, corporate social responsibility encompasses the economic, legal, ethical, and philanthropic expectations [placed on organizations by society at a given point in time. Motivation To be corporate social responsible, businesses must go beyond profit-making to be responsible for a variety of stakeholder groups other than focusing exclusively on investors. It is applicable to both large corporations and SMEs. The firm goes beyond compliance and engages in ‘actions that appear to further some social good, belongs to the interests of the firm and that which is required by law’. Outcome The outcome of CSR includes financial performance, corporate reputation – brand image, employee commitment, cost saving, customers, government, and competitiveness. Components There are six stakeholder groups considered as the most important influence factors in terms of corporations’ social responsibility. They are shown as followings: Customer responsibility practices It demonstrates customer commitment by providing high quality service that includes complete information, responding to customer complaints, and adapting products and services to enhance customer satisfaction. Employee responsibility practices This element includes equitable employee selection, promotion, and compensation practices, supporting employee educational development, and helping employees attain work-family life balance. Investor responsibility practices It encompasses the factors related to seeking investor input on strategic decisions, responding to investor needs and requests, and providing all investors with a competitive return on their investment. Supplier responsibility practices It focuses on developing long-term collaborative supplier relationships founded on open communication and information sharing, cooperative goal- and decision-making, and offering suppliers price guarantees for the future. Community responsibility practices It demonstrates voluntary commitment to improve the quality of life in their local communities by giving resources to local charities, and sponsoring cultural, sports, and education programs. Environmental responsibilities It integrates environmental sustainability goals and objectives in organizational operations. It is typified by voluntarily exceeding government environmental regulations, implementing environmental management systems. Influence Factors There are two types of Influence Factors in CSR, which are Macro Factors and Micro Factors. Macro Factors are the external elements affecting CSR strategy development of the company whereas Micro Factors are those internal elements having effect on CSR strategy decision making of the company. Macro Factors can be the environmental factors such as Political, Economical, Social and Technological elements. On the other hand, Micro factors can be Firm size, Budget, Top management commitment, Decision maker morality and Company culture. How to cite Csr Framework, Papers

Non-Audit Services free essay sample

Write a two page, double-spaced summary addressing the question – â€Å"Explain any dangers which may result from auditors providing ‘additional services’ to auditees†? Non-audit services (NAS) may be any services other than audit provided to an audit client by an incumbent auditor. Such services may be referred to in the professional and academic press as management advisory services or consulting, but NAS also includes compliance related services (such as taxation and accounting advice) and assurance related services (such as due diligence and internal audit). Compliance related services are closely linked to the annual financial reporting round. In the engagement of an external financial statement audit, the auditor becomes very familiar with the client’s company, its operation in business, its accounting system, and all aspects of the affairs related to financial scope. Thus, the auditor is a qualified and experienced individual who comes to the auditee as an independent objective outsider, divorced from the day-to-day running of the entity. We will write a custom essay sample on Non-Audit Services or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These factors place the auditor in an ideal position to observe where improvements can be made. The auditor is able to advise the auditee on matters such as strengthening internal control; the development of accounting or other management information systems; and tax, investment and financial planning. Moreover, the auditor is able to provide advice on matters such as how to proceed with a share float, business acquisition or divestment, or liquidation. The provision of these ‘additional services’ by the auditor is very valuable for the auditee. In many cases, it is the presence of these non-audit services which makes the audit an economical package from management’s point of view. The auditor may loss their independence when providing non-audit services to their clients. Providing management advisory services or the pressure to sell the non-audit services to the client may cause an auditor consciously or subconsciously to subordinate his or her judgment to a client’s desires. Also, as non-audit services have grown, concern has been expressed that managements of audit firms may have tended to focus more on them than on auditing. Indeed, by the early years of the 21st century, fees paid by audit clients to their auditors for non-audit services had grown to such an extent that, in many instances, they exceeded the audit fee by a very significant margin. This led to concerns that the provision of such services to auditees had resulted in auditors compromising their independence; in order to avoid upsetting the ntity’s management and consequently losing lucrative non-audit work, auditors had not been sufficiently critical when performing their auditing duties. In the Enron case, it has been widely reported that Andersen received $25m in audit fees and $27m for non-audit services. There have been many criticisms about the potential conflict of interest faced by audit firms who receive large consultancy fees from their audit clients. Concerns are expressed about how an auditor with a statutory responsibility to company shareholders can handle a commercial relationship with the company’s management and remain impartial. The professional auditor must always be alert for opportunities to be of service to his or her client while at the same time discharging conscientiously his or her responsibilities to the users of the audited financial statements.