he French Recent Past Passé Récent

The French recent past is a verb construction thats used to express something that just happened.  It is called the  passà © rà ©cent. Avoid the temptation to omit the accents; without them, the phrase wont read properly. Remembrance of Things Past Like the futur proche, or near future, in French, the recent past tense, or passà © rà ©cent,  expresses the fluidity of time. There is the composed past, or passe composà ©, a specific action that was begun and completed in the past, such as: Je suis allà © en France.   I went to France. In French, you can also use the precise imperfect, or limparfait, which describes repeated actions, an ongoing action, or a state of being in the past with no specified conclusion, such as: Jallais en France. I was going to France. Then, there is the passà © rà ©cent, which is something specific that just happened, or something that happened even closer to the present than the passe composà ©, such as: Je viens de manger. I just ate. Understanding when and how to use the various options for the past tense is vital for those studying French. Forming the Recent Past Create a verb in the recent past, or passà © rà ©cent, by combining the present tense of venir (to come) with the preposition de  and the action verbs infinitive,  a single word  that  is the basic, unconjugated form of the verb.   This makes  the  passà © rà ©cent  one of the easiest tenses to construct in the French language, and, as such, difficult to get wrong. That said, it does require the user to correctly spell the present tense of  venir. The Present Tense of "Venir" To be able to use a verb  such as  venir  in the recent past, its vital to first learn how to conjugate it in the present. Since  venir  starts with a v, there is no elision. Note, however, that the present indicative (je viens) rhymes with  bien, whereas the simple past (je vins) rhymes with vin (actually, its pronounced exactly the same way). Je  viens   I comeTu  viens You comeIl  vient He comesNous  venons We comeVous  venez You (plural) comeIls  viennent They come Using"Venir" in the Recent Past To use venir  in the simple past, combine the present tense of  the verb with de and an infinitive, as these examples show:   Je viens de voir Luc.   I just saw Luc.  Il vient darriver.   He just arrived.  Nous venons de prà ©parer le repas.   We just prepared the meal. Remember that knowing how to use  the  passà © rà ©cent  of verbs such as venir is quite  useful, but it can apply only to things you have  just  done. The "Passà © Composà ©" Dont confuse  passà © rà ©cent with  passà © composà ©, the compound past.​  The  passà © composà ©Ã‚  is the most common French past tense, often used in conjunction with the  imperfect. It corresponds most closely in English with the simple  past.  Examples of the  passà © composà ©Ã‚  would be: As-tu  Ãƒ ©tudià ©Ã‚  ce  weekend?   Did you study this weekend?​Ils  ont  dà ©jà   mangà ©.   They have already eaten. As noted, these are actions that were begun and completed in the past.

High School Vs. College - 853 Words

There is a big difference between high school and college from having bells to a no dress policy. For high school students, they are obligated to go, and if they don’t attend then the government comes into play. As for college, it s a choice to go back to school. Students in college have variety of classes to choose from and freedom,etc. This could be freedom from parents or just doing whatever you want without parents barking at you, because you are now an adult. Even though I have been in college for only a semester, I would say that I enjoy college more than high school due to personal reason,and to pros and cons, of the different schools. In high school I have regrets for not particating in many of my high school activities. For example, sports , there were basic sports at my school that I knew they had; which was basketball,soccer,footballs, etc. There were even sport activities that I didn’t know we had, I can’t remember the name, I think it was long jump. But, even though the sports I knew we had , I did not know how to sign up to participate in it. I felt like I wasn’t exposed enough to these events in high school for people to show me. When it was my senior year I wanted to try out the sports but I felt so discouraged because I would be starting from square one as for my school mates they could have done it in middle school as for me I did nothing. I don’t blame staff and peers for not exposing me the activities, but of course there are other factors that came intoShow MoreRelatedCollege Vs. High School858 Words   |  4 PagesCollege Vs. High School Some may think that high school and college reading and writing are similar and that it’s just the next level up but it s not, they differentiate in many ways. College reading and writing is more than that, it’s a completely different world when compared to high school. It’s much more advanced and complexed. Some ideas that can be compared are the way we annotate, understand text, assignment topics, the depth of research, and so on. This is important to understanding howRead MoreHigh School Vs. College873 Words   |  4 PagesHigh School Vs. College The transition from high school to college is not only an exciting challenge, but also a great milestone in one’s life. High school and college both share the common goal of expanding students’ knowledge; however, there are many differences between high school and college. They are similar in such ways that you still have to go to class, do class work, take test, and study hard. They differ because in college one is taking on an entire new load of responsibility and optionsRead MoreHigh School Vs. College1149 Words   |  5 PagesProfessor Grunow Writing 1010 October 26, 2015 High School vs. College Graduating from high school is what every student is looking forward to. However, going to college is a big accomplishment for all students. The first day of freshman high school and college feels the same, the excitement and pressured. As many students experienced, both high school and college could be compared their similarities. First, both students in college and high school are expected to behave in well mannered, attendRead MoreHigh School Vs. College1217 Words   |  5 PagesHigh School vs. College In the America, children begin school around the age of six. Once a student enters elementary school, most stay there for five to six years before they go on to secondary school, which involves middle school and high school. After graduating high school some students go on to pursue a â€Å"higher education† through college, but any further schooling after high school is no longer mandatory. In the professional world it is becoming harder and harder for high school students toRead MoreCollege Vs. High School938 Words   |  4 PagesWelcome to college! Congratulations on making it this far! Now the time comes to ramp up the ante! 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Discussing Music Therapy Reducing Stress Health And Social Care Essay Free Essays

The treatment brings the right study to cloture. Discussion subdivision makes sense of research consequences. This is the most of import subdivision of any research study working adult females emphasis has emerged as important mental wellness job in working country in now. We will write a custom essay sample on Discussing Music Therapy Reducing Stress Health And Social Care Essay or any similar topic only for you Order Now The chief purpose of the survey was to measure the effectivity of music therapy in decrease of emphasis among working adult females at P.S.G institute of wellness scientific disciplines, coimbatore in the month of July. Each person ‘s base line informations was collected and they were assessed for selected parametric quantities under the subheading of physical emphasis, psychological emphasis, fiscal emphasis, sociological emphasis, religious emphasis. After the initial appraisal, music therapy was given a period of 3 hebdomads. Then reappraisal was done. 5.1 General Profile of Working Womans: Age of working adult females varied between 20 to 60 old ages. There were 44 adult females, among whom bulk ( 16 ) of the adult females were in age group of 25 to 30 old ages. Six ( 6 ) were in the age group of 20 to 25 old ages. Thirteen ( 13 ) were in the age group o 30 to 35 old ages, six ( 6 ) were in the age group of 40 to 45 old ages and merely one in the age group of 50 to 60years.The above determination was supported by a survey conducted to measure the relationship between the emphasis and wellness indexs in urban population in Japan. They found that topic who showed that a high sum emphasis mark was largest in the age group of 30 to 39 old ages for adult females ( Nakagawa y, 1998 ) . 5.2 Occupational History of Working Womans: In the present survey bulk ( 33 ) of adult females were making instruction, one ( 1 ) was making administrative work, two ( 2 ) were making lab work, five ( 5 ) were hearer, three ( 3 ) were clerical workers. A survey reported that three groups of adult females like clerical worker, director, individual parent ( chiefly divorced ) have been through empirical observation identified as being at comparatively high hazard for emphasis ( kushnirt,1993 ) . 5.3 History of wellness Problem of Working Womans: In the present survey one ( 3 ) adult females had hurting in lower appendages, two ( 2 ) adult females had stomachic ulcer, one ( 1 ) adult females had Diabetess and high blood pressure, one ( 1 ) adult females had thyroid related job, one ( 1 ) had high blood pressure. Majority ( 36 ) of adult females did non hold any wellness jobs. A survey was conducted on multiple functions and wellness among Korean adult females.The consequence showed that holding multiple functions with working adult females was non associated with better wellness and psychological well-being. Compared to those with traditional function, employed adult females more often experienced sensed emphasis, with matrimonial and/or parental functions. ( Cho, S, J. , 2008 ) 5.4 Recreational Activities of Working Womans: About more than half of ( 23 ) adult females had no leisure clip activities and eight ( 8 ) adult females had a leisure clip activity of watching Television. Four ( 4 ) adult females had a leisure clip activity of Listening to music, three ( 3 ) adult females used to play during the leisure clip, one ( 1 ) adult female used to playing with the childs, one ( 1 ) adult female exhausted clip in walking, two ( 2 ) adult females used to read books and listen to music ; one ( 1 ) adult female had leisure clip activities of watching Television, read books, playing with childs and one ( 1 ) adult female had leisure clip activities of watching Television, orienting, cleansing and horticulture ( Table 4.4 ) .A survey has been conducted to find the occupation emphasis among primary school instructors in South- West, Nigeria. They found that bulk of the instructors had concern as symptom of hapless wellness and bulk of them engaged in watching Telev ision as a scheme for get bying with emphasis. ( Lanre Olaitan, O, 2009 ) 5.5 Assessment of Level and Type of Stress among Working Womans: In pretest out of 44working adult females 6 had mild degree of emphasis, 29 had moderate degree of emphasis and 9 of them had terrible degree of emphasis. A survey reported that among 206 adult females, 36 % admitted agony really terrible, terrible or reasonably terrible emphasis at work. At place or in the household 16 % were affected. Anxiety about employment was expressed by 12 % , fiscal concerns by 5 % , and concern for wellness by 5 % ( Biener, K. , 1981 ) . In relation to physical emphasis, among 44 working adult females 9 had mild degree of emphasis, 26 had moderate degree of emphasis, 9 had terrible degree of emphasis. Similarly psychological emphasis, five ( 5 ) had mild degree of emphasis and 30 one ( 31 ) had moderate degree of emphasis and eight ( 8 ) were identified as holding terrible degree of psychological emphasis. Five ( 5 ) of adult females had mild degree of emphasis, 30 six ( 36 ) had moderate degree of emphasis and three ( 3 ) had terrible degree of fiscal emphasis. Similarly seven ( 7 ) had mild degree of emphasis, 30 ( 30 ) had moderate degree of emphasis, seven ( 7 ) had terrible degree of sociological emphasis. Nine ( 9 ) of adult females had mild degree of emphasis, 20 six ( 26 ) had moderate degree of emphasis, nine ( 9 ) had terrible degree of religious emphasis. When a individual is stressed, their organic structure becomes physically different due to the reaction to the stressors. They may be dying and problem c oncentrating along with a alteration in outward behaviour. If dying, an person may see apprehensiveness, apprehension or uneasiness similar to fear but based on an ill-defined menace. This person may experience tense, uneasy, discerning, disquieted and vulnerable ( Dennis Coon, 2007 ) . 5.6 Comparison of Level of Stress among Working Women before and After Implementation of Music Therapy: Working adult females ‘s emphasis degree was reduced from terrible to chair and chair to mild. In the posttest, average value of mild emphasis is 66.33, compared to intend value of mild emphasis which is 62.66 in pretest. Similarly in the station trial, average value of moderate emphasis is73.44, compared to intend value of moderate emphasis which is 89.86 in pretest. Similarly in the station trial, average value of sever emphasis is 83.88, compared to intend value of sever emphasis which is120 in pretest after execution of music therapy. 5.7 Influence of Music Therapy on Stress Level among Working Womans: System theoretical account was adopted to implement the music therapy in decrease of emphasis among working adult females. After the music therapy working adult females stress degree was reduced to severe to chair and chair to mild. There was a important decrease in the emphasis degree when compared to emphasize degree before the therapy. The average value of mild emphasis was 62.33 in out put as compared to 62.66 in input and average value of moderate emphasis was 73.45 in out put as compared to 89.86 in input. Similarly the average value of terrible emphasis was 83.88 in out put as compared to 120 in input, Therapy as throughput helped the working adult females to cut down the emphasis degree ( figure 5.1 ) . 5.8 Assessment of Relaxation Level among Working Womans: All 40 ( 44 ) working adult females had moderate degree of relaxation after the music therapy. How to cite Discussing Music Therapy Reducing Stress Health And Social Care Essay, Essay examples

Independence Audit and Audit Engagements

Question: Discuss about the Independence Audit and Audit Engagements. Answer: Introduction Audit and ethics are closely related to each other. It is very important for an auditor to maintain the professional ethics and skepticism. People rely upon the financial statements audited by auditors and they make all their investment decision based on those statements. Thus, it becomes very important that the auditor should be independent while giving views on the financial statements of the clients. Only then, the views given by auditor would be beneficial for the general public, as it will not be affected by any hidden interest to purposely manipulate the financial statements. Here, we will deal will certain situations faced by Fellowes and Associates that imposes threat on its independency (Wahab, Zain Rahman, 2015). Audit Engagement Audit Engagement deals with the audit of financial report for a financial year or for a half year, according to the guidelines of the Corporations Act, 2001; and audit of financial report for any other purpose (Blay et al., 2014). An auditor should accept the audit engagement only after agreeing to the basis under which audit is required to be executed. The terms of audit engagement must be clear between the management or those charged with governance (TCWG) and and the auditor (AAUSB Pronouncements, 2016). Auditors Independence The independency of auditor is an essential aspect for an audit engagement as it is meant for the public interest. The auditors independence comprises of the following (CAANZ. Kemp, 2016): Conceptual Frameworks for the Auditors The auditors should adopt the conceptual framework methodology to ensure the independency (AAUSB Pronouncements, 2016). Identify the various threats to the independence of auditors. Analyze the magnitude of all the identified threats. Apply the safety measure to eradicate the risk or lower it within acceptable limits. Significant Threats for the Auditors One of the most significant threats for auditors is having any self-interest in the audit client. The self-interest is created due to having some financial interest in the audit client. In case of Fellowes and Associates, two conditions are highlighted. One of the member (accountant) who intends to be the part of 2014 audit team own share in HCHG, which is the holding company of TCCL. The interest of accountant is immaterial to him. Fellowes and Associates valued the intellectual property of HCHG, which includes intangible assets valuing $30 million in the Consolidated Balance sheet. The value of intangible assets is material for HCHG. These two conditions focus mainly on: holding the financial interest in the audit client (TCCL) directly or indirectly, and whether such interest is materialistic. The threats that are imposed by these two conditions are discussed below: The financial interest arises when the member of audit team or his immediate family or a firm has a direct control or indirect materialistic control (DeFond Zhang, 2014). Here the main points to be considered are that the effect should be direct or if it is indirect, it should be material. However, in case of first situation where the accountant has owned shares of HCHG, it will not have any threat on the firm because the accountant owns the share of holding company thus it is an indirect interest. As given, the effect is not materialistic. Therefore, the overall impact of this situation cannot be risky for Fellowes and Associates. Further, as per Section 290.112 of APES 110 (2008), if the member has interest in the entity in which even the audit client has interest, such an interest will be significant only if it is materialistic. Providing the valuation services to audit client will give arise to threat of self-review. The threat depends on the materiality of effect of such valuation, the reliability of data on which such valuation is based, interference of the client in such valuation and the extent of disclosure regarding it in the financial statement. In this case, the audit firm has performed the valuation service in HCHG, which has significant material effect in the consolidated balance sheet. Thus, it will have a threat on the firms independency while performing the audit of TCCL. Actions to Prevent Potential Threats The last part of the conceptual framework is to take steps that will eliminate the potential threats. As discussed above there are two main threats that could arise (Tam, Zwar Markham, 2013): threat of self-interest and threat of self-review. The actions to prevent the risks are listed below: Self-interest threat: Though there is very less probability of this risk as the interest in not material, however, if the other members still feel that there is possibility of the risk the following step can be taken: Reduce the amount of investment in the shares by an amount that the treat ceases to exist or decreases to acceptable level Eliminate the member having such interest from the audit team. Self-review threat: following steps can be taken to reduce the threat: Including a member in team of audit did not take part of the valuation of intangible assets. Arrangements should be made in such a way that person involving in the valuation service does not take part in the audit engagement. By following these steps, the potential threats could be reduced to acceptable level. Conclusion This report brings into light various potential threats that are faced by Fellowes and Associates and elaborates the steps taken to overcome them or eliminate them up to acceptable level. The independency of auditor is the most crucial phenomenon and it cannot be compromised ("New auditors, but same risk", 2016). It is essential for every auditor to follow the conceptual framework as discussed in the report above before taking up any audit engagement. The auditor will be liable for violating the professional ethics if it is discovered that the auditor is dependent. Thus, Fellows and Associates must follow the conceptual framework even in future to reduce such risk of potential threats. References AUASB - Pronouncements. (2016). Auasb.gov.au. Retrieved 26 December 2016, from https://www.auasb.gov.au/Pronouncements.aspx Blay, A. D., Notbohm, M., Schelleman, C., Valencia, A. (2014). Audit quality effects of an individual audit engagement partner signature mandate.International Journal of Auditing,18(3), 172-192. CAANZ., Kemp, S. (2016). Auditing, assurance and ethics handbook 2016 Australia (1st ed.). Milton, Qld: Wiley. Compiled, A. P. E. S. 110 Code of Ethics for Professional Accountants. (2008, February).Accounting Professional and Ethical Standards Board. DeFond, M., Zhang, J. (2014). A review of archival auditing research.Journal of Accounting and Economics,58(2), 275-326. New auditors, but same risk. (2016). tribunedigital-chicagotribune. Retrieved 26 December 2016, from https://articles.chicagotribune.com/2002-07-14/business/0207140033_1_audit-committees-auditor-independence-new-auditors Tam, C. W. M., Zwar, N., Markham, R. (2013). Australian general practitioner perceptions of the detection and screening of at-risk drinking, and the role of the AUDIT-C: a qualitative study.BMC family practice,14(1), 1. Wahab, E. A. A., Zain, M. M., Rahman, R. A. (2015). Political connections: a threat to auditor independence?.Journal of Accounting in Emerging Economies,5(2), 222.