The Hidden Gem of Are Research Papers in past or Present Tense

The Hidden Gem of Are Research Papers in past or Present Tense The Appeal of Are Research Papers in past or Present Tense What's progressively, some unanswered inquiries may have gotten increasingly centered around record of your examination. The presentation communicates foundation data, which is regularly acknowledged as realities in a given branch of knowledge. As a rule, notwithstanding, these rules may enable you to realize when to use over a significant time span tense. You have to make proposals for extra research in the conversation area. Get the Scoop on Are Research Papers in past or Present Tense Before You're Too Late The Methods segment portrays the procedures which were followed to arrive at a particular resolution. Suggestions are firmly connected with general realities and accordingly the specific principle is utilized. Sentence structure decides the situating of the brackets. Suffering realities should be in current state. Are Research Papers in past or Present Tense - Dead or Alive? Realities which are in every case genuine don't should get situated in a specific time, so they are expressed in the present basic. Nonetheless, don't make the Introduction excessively wide. Your theme could be awesome and energizing, however don't utilize these sorts of words in the archive. The Fight Against Are Research Papers in past or Present Tense Since you may see, the extremely straightforward past is the all-normal determination. The occasions in the absolute first territory of the sentence are the author's significant center, so they are depicted in the present tense. As an issue of truth, it is an entirely worthy piece of composing. Utilize the past flawless once you examine something that occurred or was demonstrated to be valid in years past however which has since been reconsidered. What You Should Do About Are Research Papers in past or Present Tense Beginning in the Next Seven Minutes The perfect part is much of the time the most testing to appreci ate, so following is a concise review. To acquire understanding into tense use in scholastic composition, a typical scholarly paper can be part into its most continuous structure and syntax utilization can be formed in accordance with the ordinary system utilized in the particular subject area. Along these lines, it's only a depiction of your activities. Be that as it may, it is a typical strategy toward the beginning of an introduction to set up the scope of what's to follow. Getting the Best Are Research Papers in past or Present Tense As soon as the current state is important in a wide range of formal composition. You don't have to drive the peruser to encounter the paper on different occasions to find what everything implies. Along these lines, using the current basic tensein this piece of your paper is sensible. Think about the passage as an instrument to concoct an idea. What Does Are Research Papers in past or Present Tense Mean? This area may likewise comprise of foundation data in regards to the issue like a rundown of any exploration which has been done on the issue already and the manner in which the current investigation will assist with explaining or extend the information inside this general spot. Regardless of whether you're alluding to your own examination or somebody else's, use the past easy to report certain measures in the exploration procedure which have been finished. Precisely the same applies if in excess of a couple of life forms were contemplated. Know it is the least every now and again utilized tense in most of research papers and should not to be over-employedfocus more on nitty gritty activities by using the simple past. Remember that investigations don't generally should demonstrate huge contrasts or patterns to be significant. For those specialists it is like a dependence. Teachers and analysts comprehend the interest for early determination. In the event that you get a brilliant account voice, current state can truly offer you the chance to show it off! The current state is used to communicate whatever's going on now or happening in the present second. Never utilize more words when you can create the point with less. Recounting to a story is tied in with settling on decisions. The Characteristics of Are Research Papers in past or Present Tense Primary and optional sources will come from this subject in a methods which bodes well from 1 end to the next. To set up an interest for your studyfor case, by clarifying the current states of earth or the specific area in which you are workingyou may likewise utilize the current state. Correspondingly, when referencing research that occurred over an unknown time period beforehand (rather than a specific advance or result of that exploration), use the current impeccable rather than the past tense. The current flawless is a convenient way to deal with suggest that the issue is as yet open'' and your paper is probably going to procure a commitment to it. 1 significant general standard to recall is that a logical paper is a report about something which has been done beforehand. In any case, his connections finished severely, it shows up, a great deal existing apart from everything else. The Rise of Are Research Papers in past or Present Tense If you might want to get an exploration paper, web based composing administration like our own is correctly what you need. It's difficult to choose a help to buy your exposition from. Furthermore, obviously, you presumably need to buy paper online for inexpensively, you won't can bear the cost of it. Since you may see, understudies are sure to confront numerous difficulties should they have to transform into an individual from the purchase paper club. Each logical paper must have a clear as crystal title. After the point is writing, nonetheless, it is an alternate issue. The general standard for all articles - and any unique kind of composing - is to choose a strained and stay reliable. For extra data with respect to how to make a solid research paper, be sure you examine our entire research composing arrangement!

IELTS General Essay Samples For Teachers

<h1>IELTS General Essay Samples For Teachers</h1><p>If you're searching for some IELTS General exposition tests, here's the place to discover them. These are words that one would utilize when making an exposition in English class. It will cover some essential tips that will assist understudies with composing articles that are acknowledged by the teacher.</p><p></p><p>One thing that is significant is to ensure that you get however many models as would be prudent from any source you can discover. You can discover more thoughts on the best way to do this in online sources. Likewise, on the off chance that you have the entirety of the abilities that you need and you can bear the cost of it, at that point you might need to take some online courses so as to ace composing admirably. In any case, in this article we'll discuss IELTS General Essay tests for instructors and students.</p><p></p><p>One thought that you might need t o consider is without taking talks and workshops offered by the IELTS affiliation. This will assist you with improving your composing aptitudes so you'll be prepared to compose an article of any kind.</p><p></p><p>On the other hand, one thing that is particularly useful is to purchase books that spread all that you have to think about English sentence structure and English composing style. There are a ton of extraordinary assets out there for free.</p><p></p><p>Once you have a decent handle of language structure and how to appropriately style a paper, at that point you'll be prepared to proceed onward to composing an article regarding another matter. In spite of the fact that it tends to be useful to study the subject that you will expound on, it's considerably more compelling to do some examination about it first.</p><p></p><p>One thing that you'll discover in the IELTS General Essay tests for instructors is to ensure that you get the same number of pragmatic thoughts regarding composing papers from educators who are as of now doing it. You can likewise converse with somebody who has done it and approach them for some data. Doing some examination before you begin composing will assist you with overcoming your papers quicker and easier.</p><p></p><p>However, on the off chance that you don't have the opportunity to spend investigating all alone, at that point I suggest that you buy books and materials on the subject of IELTS. It's anything but difficult to track down bunches of assets for learning English. It may not be feasible for you to really do it, however there are a lot of others who can help you.</p>

Using College Essay Writing

<h1>Using College Essay Writing </h1> <h2>What You Don't Know About College Essay Writing </h2> <p>Therefore, it's imperative to bring a look at magnificent application exposition models. Different understudies may utilize totally free research papers as an approach to find out about the substance that should be remembered for their own special report. In spite of the fact that it's shrewd to acquire modest papers, I would emphatically recommend that should you need expositions, it's your obligation to make certain with respect to the administration of the organization who gives custom papers. The application paper has become increasingly more basic in the confirmations procedure. </p> <p>When you get personnel articles on line there are a couple of things you should be aware of until you settle on a supplier. All the people live on various situation premise so unquestionably all the issues think that its difficult to talk about. So in any ev ent, when you don't have a lot of involvement with the business you're keen on, you should make the language in your resume to demonstrate that you will exceed expectations in the new position. The focal points individuals can get however setting aside time and cash on unmistakable buys might be incredible thought to talk on your own site. </p> <p>It isn't anything but difficult to make a unique paper as it requires a ton of time and information. Not in vain is said that perusing is the sole way that adds to composing. The idea is to become open to writing in the absolute first person. You will get the custom of composing and persuade anybody regarding anything with just a couple of passages. </p> <h2> College Essay Writing Fundamentals Explained</h2> <p>Essays in a variety of structures are required in numerous periods of scholastic life. Devise a draft of the entirety of the thoughts you might want to communicate in your paper. It's hard to real ize where to start or what to incorporate. </p> <p>Quality article composing support is required yet they just don't comprehend where to at present find it. Our skillful journalists understand that time is vital. You are probably going to need some fundamental recommendations to follow so as to make an absolute best exposition. Presently the issue of unoriginality comes in your contemplations, as work with counterfeiting is believed to be terrible so we don't think about the literary theft. </p> <p>College article composing is an intense undertaking for most undergrads. There's nobody single technique to make a school paper, and no perfect point that is utilized for every understudy. In school, you will compose articles in an enormous dominant part of your classes. The school article is an opportunity for the understudy to be seen and recount to their unmistakable story. </p> <h2> Who Else Wants to Learn About College Essay Writing?</h2> < ;p>In expansion, the custom composing association giving school exposition composing assist will with finding a way to gracefully phenomenal amazing school article. Along these lines, the peruser may likewise feel the most ideal approach to be in that particular birthday celebration. Composing is fun just if it's your pastime. Content Writers are crucial for the web as they're endowed the obligation of making substance, and refreshing them so as to tempt a developing number of guests. </p> <p>You might not need to depend on web based composing organizations to obtain the errand done. Using a composing administration is the ideal way to deal with have an elegantly composed exposition to use as a rule to ensure the papers you compose are hitting every single one of the significant focuses and are at the suitable profundity required for your scholarly evaluation. A custom composing little organization will need to have the ensuing ascribes as an approach to get in a spot to give you school exposition composing help. Since the endeavor is of fantastic cost, or so the measure of time put resources into choosing a particular assistance can be thought of as a reasonable consumption. </p> <p>Read my paper composing administration audits and my manual for choosing the perfect assistance for all that you should comprehend about how to pick the best composing organizations. It genuinely is just ordinary to be increasingly on edge about choosing an online exposition creator since you can't ever verify whether you're using the correct supplier or never. You can be sure that whenever you need our composing administration, we'll be accessible to help you process them. Exceptionally predominant article publicizing administrations should flexibly you with data that is composed instead of just in an authority style likewise at syntactically bona fide. </p> <h2> The Fundamentals of College Essay Writing Revealed</h2> <p>The lion 's share of them offer poor amazing exposition papers at high rates. With us, you will get top notch expositions that are sure to present to you the absolute best outcomes. A powerful exposition has all the earmarks of being a contentious article. </p> <p>You'll require some essential systems to follow in order to make a perfect exposition. At the point when you have the entirety of the directions from your coach and you need to introduce an exposition daily later, at that point it's very prescribed to buy modest articles in light of the fact that critical papers in any case cost a bomb. Before you see compose my exposition help, you must have thought of a lot of thoughts that you might want to place in your paper. The rates for articles shouldn't be exploitative. </p> <h2>The One Thing to Do for College Essay Writing </h2> <p>Since the exposition is a significant piece of the school application strategy, it benefits you and your young person to invest the abundance time and vitality so the composing can sparkle. You will endeavor to deal with all the inquisitive focuses in the conversation yet on the off chance that any point you've missed, at that point you may likewise proceed with it into an end to o. Our entire gathering of journalists takes the request in rather amiable style and after that it's made with in a dead line. When you have concluded that you're good to go to take some time and exertion important to procure a compensating vocation change, you are going to need to take a shot at cleaning your resume. </p> <h2> Type of College Essay Writing </h2> <p>Your story is probably going to make schools see correctly the amount you may offer to their locale. Schools and colleges wouldn't exist without understudies so the obligation of the school affirmations office is essential to the assorted variety and monetary soundness of any college. Understudies must know about various associations that have been accessible available to acquire dollars. A ton of understudies can't bear the cost of costly paper composing administrations since they don't carry out the responsibility. </p>

Submit Essay to College - Tips and Advice to Help You

<h1>Submit Essay to College - Tips and Advice to Help You</h1><p>How do I submit paper to school? This is an inquiry that numerous understudies and even instructors may inquire. All things considered, getting an exposition composed for your school confirmations will never be simple on the off chance that you are not fit for thinking of one well. This article is about how to present an exposition to college.</p><p></p><p>It is an intense test to get into any school or college that requires the school selection tests. In the event that you have a decent GPA and studies throughout the entire year, at that point you ought to have the option to breeze through the assessment without any problem. Be that as it may, numerous individuals are not able to do finishing the test or they can't do it all alone. Thus, for you, there is some assist that with canning help you out of this troublesome circumstance. For an additional charge, you can profit mentor ing and composing administrations to have a decent opportunity to pass the test.</p><p></p><p>How do I submit exposition to school without anyone else? This is in reality extremely easy to do on the off chance that you follow the correct advances. In the first place, you have to comprehend the configuration of the school affirmation article. Second, you have to ensure that you have enough material with the goal that you won't come up short the test.</p><p></p><p>The initial step that you have to do is to compose the whole paper first. Your arrangement ought to be with the goal that it won't sound unnatural however will sound as near normal as could reasonably be expected. Attempt to abstain from utilizing any close to home references and use data that is known to you. For instance, you can utilize your past training or work understanding to give you an edge in the essay.</p><p></p><p>The following stage that you have to do is to begin setting up the theme that you will manage in the accommodation task. You can utilize the principle watchwords in an examination paper that you can utilize the words you need to use in the article. A few models that you can utilize are life, school, vocation, legislative issues, culture, economy, etc. Ensure that you have comprehended what these words mean before you begin composing the essays.</p><p></p><p>The last advance that you have to do is to ensure that you comprehend the possibility that you are attempting to communicate. This will assist you with making the best paper that you can. Ensure that the subjects you have picked are ones that you know about so you can talk about them in the most ideal manner possible.</p><p></p><p>{T, how would I submit article to school | how would I submit exposition to school? - The fundamental issue here is that most understudies and educators need to realize how would I s ubmit paper to school? When you finish the article, the following stage that you have to take is to check your evaluations, except if you have high evaluations and high scores. Provided that this is true, at that point you can submit it without anyone else, however on the off chance that you have low evaluations and scores, at that point you need the assistance of a tutor.</p>

Finding Essay Examples For Seventh Grade Students

<h1>Finding Essay Examples For Seventh Grade Students</h1><p>Although the absolute best paper authors are not in your school, you should even now locate a couple of article models from different understudies in your seventh grade class. In spite of the fact that it might appear to be a simple assignment, finding these expositions can take a great deal of time and exertion. This is particularly evident on the off chance that you experience difficulty finding the correct sort of model that accommodates your style and needs. Here are a few hints to help you out:</p><p></p><p>-Look through your schoolwork assignments. You may have a few duplicates of these that you haven't read or overlooked. Investigate these so you can perceive what each paper test resembles before you pick one for your own class.</p><p></p><p>-Ask your cohorts to evaluate your work. This can be an incredible method to get their input on a specific artic le that you have to see. This will allow you to perceive what sorts of things they are bringing up when they are evaluating a certain essay.</p><p></p><p>-Talk to your direction instructor or educator. They can be acceptable wellsprings of data. Since they know about a wide range of sorts of articles, they might have the option to give you the best paper models for your class.</p><p></p><p>-Try glancing in your nearby open library. There are a variety of books regarding the matter. You can likewise go on the web and use web crawlers to discover free open library books that are about this topic.</p><p></p><p>-Research. This is an incredible method to see a few instances of paper models. You should do some examination however to discover them.</p><p></p><p>-Try scanning the Internet for understudy tests. You can regularly discover models online.</p><p></p><p>-Look at a portion of the common cases accessible on the web. These will assist you with seeing the structure and style of a paper. This is an incredible method to get a few thoughts before you begin composing your own essay.</p>

Medical School Personal Essay Samples

<h1>Medical School Personal Essay Samples</h1><p>Writing a clinical school individual paper test is something that all hopeful clinical experts, paying little heed to what field they expect to enter, must do. Clinical school understudies are relied upon to compose these examples so as to show their scholarly capacities and inspirations for picking the separate establishment. The capacity to communicate in a positive way in this particular arrangement of reports is significant, in light of the fact that it is the reason these expositions are composed by a great deal of hopeful clinical experts. In case you're searching for genuine models, we've assembled a couple of good tips for composing a clinical school individual paper sample.</p><p></p><p>Most clinical school article tests are typically written in the primary year or if nothing else the third year. These articles are written in a casual and conversational style. It's the best way to deal with follow when composing a clinical school individual paper. This will permit you to communicate in an expert way while additionally keeping your assessments in setting. This is the most productive approach to communicate yourself.</p><p></p><p>When composing clinical school article tests, consistently consider your thought process recorded as a hard copy. On the off chance that you wish to do well in school, don't record closely-held convictions. Rather, record realities, references and statements from scholastic writing and even a portion of your past encounters. Utilizing these materials as models will permit you to ponder your personality.</p><p></p><p>One approach to compose great clinical school individual paper tests is to have a fascinating section toward the start. This is the point at which you present yourself, characterize your territory of intrigue and feature your subject matter. Remember that the purpose of these reco rds is to establish a decent connection with the entrance advisory board. You'll have to concentrate on making an impact.</p><p></p><p>Make sure that your paper is precise in both featuring your own qualities and exhibiting your shortcoming. You can do this by delineating zones where you've exceeded expectations in school, and things you've expected to learn. It's additionally acceptable to utilize tales from your past experiences.</p><p></p><p>In option to your own subtleties, you ought to incorporate articulations from your exposition tests in the end segment. Clarify how the understudy has tended to their shortcomings, utilized decision making ability and how they have taken in a great deal from their experience. This is a significant area since it clarifies how the candidate has beaten affliction and been compensated. By introducing a decent close to home paper test, you will help demonstrate that you want to be a doctor.</p> <p></p><p>Medical school individual exposition tests are critical to compose, yet are by all account not the only thing you should be set up to introduce. Continuously recollect that so as to intrigue the entrance advisory board, you should likewise be set up to convey in the future.</p>

MBA Essay Samples Strengths and Weaknesses

MBA Essay Samples Strengths and WeaknessesLooking for MBA essay samples strengths and weaknesses? Preparing an MBA thesis can be hard work but the right writing will set you apart from your classmates. With the right samples, your arguments will be strong enough to withstand any critique that might come your way.The most common argument made by students when writing a thesis is that an MBA is hard to obtain, expensive, and difficult to get a job with. Since so many people have it, it must be good, right? That is why writing an essay about how hard it is to acquire an MBA is a surefire way to get laughed out of class.Yes, many people think it is difficult to get an MBA, but those who do get it are compensated well. MBA graduates, unlike those without an MBA, often have their choice of jobs. Even those without a degree, often find their dream job within six months after graduation.So, how should you frame your writing? Your argument must be convincing enough to convince those who disag ree with you that they are wrong. While this is harder to do, an MBA student has a few options that they can use to help them out.If you want to impress your instructors, go for the essay samples strengths and weaknesses. If you are doing it just for yourself, consider having a great dissertation advisor or thesis committee member write it for you. This can make it easier to write because you can keep in mind what you were trying to accomplish.When preparing your essay, you need to know where you are going with it and make sure to set up all the elements. Do not waste time on test components that have no bearing on the thesis statement. Know what the purpose of the exam is and keep in mind what your final goals are for the essay. As long as you know these things, then your essays will be stronger.While some people feel that they cannot fit into the time schedule required for an MBA, others do not realize how much time it takes to research and prepare. This is one of the reasons why it is important to know how to format your essays before the deadlines. It can also be very beneficial to have a mentor to review your work.A strong essay makes the grade, no matter the topic. To show your strength, use an essay sample strengths and weaknesses.

Comparing the Approaches of the Progressive and Populist...

Populism vs. Progressivism Essay During the late 19th century and early 20th century the progressive movement and populist movement were groups and organizations getting together to resolve social, economic, and political problems occurring in the United States. Both movements had different approaches to what was more important and how to deal with problems. Progressivism was mainly for the betterment of cities while populism is for agrarian section of farmers. First of all there were social failures and successes between the populist and the progressive. During the progressive era, many lawmakers from state and general level made laws to protect citizens at home and those who are at work. Reforms were made saying that women and children†¦show more content†¦There was a social change in which women also fought for suffrage. The populists were pretty much the victims of economic distress and their arguments were founded on the basis of progressive movements. One of the populi st failure was that they lost the national election when the farmers united to insist on economic reform. The Progressives made great efforts to solve the political problems that industrialization and urbanization were causing. They tried to wipe out political corruption by limiting power to big companies/ bosses and reduce the control of political machines. Many of the progressive reforms also supported the railroad legislation, conservation movement, and food and drug laws. This also included efforts to protect society by initiating prohibition and they also extended suffrage to women. The progressives succeeded at keeping the power of the railroad industry in the hands of the governments but failed at protecting the states right to control businesses. Finally in 1890 the first federal law was passed against monopolies known as the Sherman Anti-Trust Act. The populists created a Farmers’ Alliance that began in Texas and it organized low cost insurance for farmers and put banks in their place with regulations. The Farmer’s Alliance also gave the government the ownership of the transportation system to regulate their costs and monopolies. When the Grangers lobbied for regulation of theShow MoreRelatedUpheaval and Renewal in Egypt and Syria 1585 Words   |  7 Pagesrenewal’ can be considered a common feature for the countries in the Middle East in the 1970s. After the formation of independent states, one can notice a general tendence in Arab republics towards the consolidation of their power. This essay aims at comparing and contrasting this process in Egypt and Syria starting from 1970, year in which both countries saw the coming into power of new leaders, Anwar Sadat and Hafiz Al-Asad, and a subsequent change from the previous regime’s policies. Given the shortageRead MoreHistory of Management Thought Revision17812 Words   |  72 Pagesthe length of a work cycle). b. Time study was analytical, breaking the job into its components and eliminating useless movements; and constructive, building a file of movements that were common to other jobs. c. Also, Taylor tried to improve tools, material, and machines. d. In modern terms, his concept of job design was to analyze the job, discard wasted movements, and reconstruct the job as it should be done. He also sought to find the right tools, the right way to operate the machineryRead MoreOrganisational Theory230255 Words   |  922 Pagesextremely fragmented and there is no agreement concerning the underlying theoretical dimensions nor methodological approach to be employed. With the recognition of different approaches to organization theory, there is a widely perceived need to bring some order to the field. This textbook offers a well-integrated synthesis of approaches to organization theory. It will be welcomed by organization theory scholars and reflective practitioners and is a valuable companion for scholars and students of organizationRead MoreInternational Management67196 Words   |  269 Pagesfor this edition and are not available elsewhere. Updated chapter on ethics and social responsibility with more extensive discussion of co re ethical theories and how they relate to international management practices and the global sustainability movement. Extensive coverage of Project GLOBE and its comparison to Hofstede’s classic description of national cultural dimensions (Chapters 4, 13). STILL SETTING THE STANDARD. . . †¢ †¢ Revised or new â€Å"In the International Spotlight† inserts whichRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pagesthat accounting practices face in determining true performance costs and that forecasting programs confront in establishing the economic determinants of corporate planning? In addition to these challenges, many analytical and strategic evaluation approaches that are used in an attempt to identify and project how well a company is performing have been overwhelmed by the frequency and magnitude of these economic groundswells. In today’s competitive climate, where the changes outside a business exceed

Sarbanesâ€Oxley Act free essay sample

The section also imposes fines and imprisonment up to twenty years for knowingly destroying documents or falsifying records that impend a legal investigation (Sarbanes). The strict fines and penalties help to detour accountants and business employees from participating in fraud and other illegal activities. There are also many other parts of the Sarbanes Oxley Act that help protect investors and minimize corporate fraud. CEO’s and CFO’s are required to personally certify the accuracy of financial reports (Bumgardner, 2003). CEO’s and CFO’s that partake in falsifying statements also face strict penalties, up to ten years for knowing and up to twenty years if willing (Bumgardner, 2003). I think this part of the Act was in response to scandals such as Enron and Worldcom. The CEO’s and CFO’s of those corporations that participated in fraud were made examples of, but to keep CEO’s from participating in these frauds they made a law to detour them and to keep these type of people from having the legal defense of not knowing. Also to protect investors in these cases of fraud, any public company that makes a required restatement due to misconduct, the CEO can be forced to forfeit any bonuses or profits gained from selling company stock for a one year period ( Bumgardner, 2003). The Sarbanes Oxley Act also requires all material off the balance sheet transactions and special purpose entities be disclosed in annual and quarterly financial statements (Bumgardner, 2003). Previous to the Sarbanes Oxley Act off the balance sheet financing occurred to frequently and was not being disclosed properly, leading to financial tatements that were not fairly stated or true representations of a corporations finances. The establishment of the PCAOB, Public Company Accounting Oversight Board, was perhaps the most fundamental change made by the Sarbanes Oxley Act (Ernst amp; Young). The PCAOB inspects auditing firms. For firms that perform annual audits of more than 100 issuers the inspections are annual, for firms that perfo rm less than 100 the inspections are at least every third year (Ernst amp;Young). The PCAOB has enforcement power against auditing firms that violate laws, regulations, and professional standards. The board also imposed new auditing independence standards in response to Anderson’s audits of Enron may have been compromised by the fact the accounting firm was earning more from Enron from consulting services than for auditing (Bumgardner, 2003). Now an auditor is prohibited from providing services such as bookkeeping, appraisals, financial information systems design, and many more (Bumgardner, 2003). However, Congress did choose not to impose a complete ban on consulting services and still allow auditors to provide tax services (Bumgardener, 2003). Another important implementation is that SEC requires lead auditors and concurring audit partners to rotate off that client’s audit every five years (Bumgardner, 2003). The Sarbanes Oxley Act also expanded the responsibilities of audit committees, and requires the boards of companies listed on the US stock exchange to consist of audit committees completely separate from management (Bumgardner, 2003). One major issue to public accounting firms in response to the Sarbanes Oxley Act was the extra costs the firms would have to charge clients to keep within regulations of the Act. However, the benefits to the profession outweigh the costs in my opinion. The Act protects accounting firms and the clients they service. I believe that the accounting profession is better off being government regulated than self regulated. It is just simple logic that every successful group needs a leader. Without laws and punishments for breaking them their or no deterrents for committing crime. Also, before the Sarbanes Oxley Act was put into effect and the PCAOB appointed the accounting profession was losing creditability, and major changes had to take place to ain back the public’s confidence in the profession. A firms internal controls are only as good as the people implementing them. Guidelines had to be established to get internal controls to the point that they could prevent fraud. However, many accountants would argue with government regulation being the best alternative. An article, written by Michael Shaub, CPA argues that the profession has been self regulated for fifteen years of his career (Shaub, 2010). He argues that almost every financial scandal goes back to the CFO whom is almost always a CPA, for example Andy Fastow of Enron, Mark Swartz of Tyco International, and Scott Sullivan of WorldCom (Shaub, 2010). He goes on to say that it was them whom were not self regulated not the profession. He states, â€Å"They did not care about public interest, peoples pension plans, or parent’s dreams for their children (Shaub, 2010). † â€Å"Because they could not control themselves, because they were not self regulated, Congress made the entire profession pay the price (Shaub, 2010). My argument to Mr. Shaub is that although all of his points are very valid, often time the majority must pay the price for a few. Sometimes people get made examples of in order to detour further persons from engaging in the same activities. In fact almost all of the laws known to man came about from the acts of a few not the majority. So almost every argument against every law would be the same as his argument. I would like to say that I predict that corporate fraud will decrease based on the requirements of audits of publically traded companies as required by the Sarbanes Oxley Act. However, from my research it is not looking like this will be the case. A recent report from the PCAOB found that deficient audits performed by the Big Four accounting firms doubled in 2010, reaching a rate of about thirty three percent (Brehmer, 2012). Mr. Brehmer states, â€Å"similar in the way that auditing standards aren’t guaranteed to discover fraud; SOX can’t be relied upon to shine the spotlight on independence regulations (Brehmer, 2012). Mr. Brehmer is a former partner at one of the Big Four, and isn’t the least bit surprised that fraud hasn’t decreased. He admits that ten years ago when the SOX Act originally came about many firms were going exactly by the book, but now they seem to be creeping back in to their old practices. The bottom line is firms face pressure to increase profits. It seems auditing firms are using their audit influence to win work, after which they audit their own work (Brehmer, 2012). In years to come this will lead to more disasters. Brehmer also goes on to say, â€Å"That while the good parts of SOX are being eroded, the bad parts remain (Brehmer, 20120. Because the law has imposed so many regulations and requirements and thousands of questions to be answered audit reports are becoming thicker and thicker and even the competent CFO could overlook something. I have to say I agree with Brehmer. I think that SOX has good intentions but that has to be some way of simplifying some of this. The more complicated the law becomes for auditing standards the more costs involved and the more room there is for companies to try and find shortcuts, it’s human nature. Works Cited Brehmer, Thomas. November 30, 2012. Sarbanes Oxley Has Failed to Address the Problem of Audit Firm Independence. Retrieved from www. accountingtoday. com on May 20, 2013. Bumgardner, Larry. 2003. Volume 6 Issue 1. How does the Sarbanes Oxley Act Impact American Business? Retrieved from www. pepperdine. edu on May 20, 2013. Ernest amp; Young. The Impact of the PCAOB and Effect on Audit Committees. Retrieved from www. ey. com on May 20, 2010. Sarbanes Oxley Act 2002. Sarbanes-Oxley Section 802. Retrieved from www. soxlaw. com On May 20, 2010. Schaub, Micheal. April 21, 2010. What Self Regulation Look Like. Retrieved from www. maysbusiness. tamu. edu on May 20, 2010.