african women and music essays

african women and music essays The purpose of this report was for me to research and explore the connection between African American women and music. Since prior to the slave decades, music has been an integral part of African American society, and served as a form of social, economic, and emotional support in African American communities in the past and present. This paper will cover three different types of secular music that emerged during the slave days, through the civil war, reconstruction, and depression periods. They are blues, jazz, and gospel music. Each of these forms of music are still in existence today. In addition to exploring the history of each of these genres of music, this report will identify three African American female music legends, Bessie Smith, Emma Barrett, and Mahalia Jackson. Blues emerged in the period between the end of the civil war, and the beginning of the 20th century. Originating in the fields of the rural south, it became popular after the emancipation of the slaves. In this form of music, the singer and composer is one in the same, a characteristic not evident in the spiritual songs of the slave communities. Spirituals were somewhat of a passage way for blues. Blues followed blacks to urban societies as spirituals followed the slaves onto the plantations. The differences between these types of music were that spirituals were collective, whereas an individual sang blues. Blues attributed to the evolution of black society toward individualism after the collective society of slavery. Blues became know as the music of the black working class. It was a way for African Americans to express the modern problems of economics, social errors, and poverty and power struggles they faced after they became free. African Americans were still living in unjust s ocieties, where jobs were hard to find. They began to migrate north, but the case remained the same. They used music for economic gain in nightclubs, corner halls, publishing, and rec...

10 bases de datos para buscar trabajo en Estados Unidos

10 bases de datos para buscar trabajo en Estados Unidos Al igual que sucede en otros paà ­ses, en Estados Unidos se obtiene frecuentemente empleo a travà ©s de familiares o amigos que ponen en contacto a la persona interesada en trabajar con el empleador. Adems, es comà ºn encontrar trabajo recurriendo a bases de datos especializadas en empleo. En este artà ­culo se informa sobre bases de datos reputadas a la hora de emplear. Adems, se informa sobre quià ©nes pueden trabajar legalmente en Estados Unidos y quà © empresas o instituciones tienen un rà ©cord notable patrocinando tarjetas de residencia permanente, tambià ©n conocidas como green cards, o visas temporales de empleo a trabajadores extranjeros. Tome en cuenta: Bà ºsqueda de empleo en Estados Unidos Si no se tiene un documento para trabajar legalmente en Estados Unidos (y si no hay otros impedimentos migratorios), debe obtenerse patrocinador. Las empresas e instituciones solo pueden patrocinar si cumplen requisitos estrictos establecidos por las leyes migratorias.  ¿Quà © documentacià ³n requieren los extranjeros para trabajar legalmente en EE.UU.? Es muy importante entender que en Estados Unidos las opciones para que los extranjeros puedan trabajar legalmente estn reguladas por la ley y son bsicamente: Residencia permanente, que se puede sacar de muchas maneras, incluida por patrocinio laboral y en casos excepcionales de  personas absolutamente brillantes se les permite patrocinarse a ellas mismas.Visas con las que se puede trabajar, como las H, las de intercambio conocidas como J, las O para personas con habilidades especiales u otras.Visas que no permiten trabajar salvo en casos muy particulares, como la F-1 de estudiante.Permisos de trabajo, que no deben confundirse con las visas de trabajo . 10 bases de datos para encontrar trabajo en EE.UU. El siguiente listado incluye 10 bases de datos generalistas de interà ©s tanto para quienes buscan visa o green card, como para quienes ya tienen documentos para trabajar.   1.  Careerjet.com. Permite buscar entre aproximadamente cuarenta millones de ofertas de empleo en todo el mundo, de las que unos siete millones corresponden a Estados Unidos. 2.  Disney. Ofrece diferentes trabajos en distintos paà ­ses, incluyendo Estados Unidos, Canad, Reino Unido e Irlanda. 3. Higheredjobs.com. Ms de dos mil universidades, casi todas de los Estados Unidos, publicitan en esta pgina sus ofertas laborales para profesores tanto en colleges de cuatro aà ±os como en community colleges de dos. 4.  Hispanic-jobs.org. Oferta empleos para personas bilingà ¼es inglà ©s-espaà ±ol. 5.  iHipo.com. Esta web permite buscar trabajo internacional, incluido en Estados Unidos, a licenciados universitarios. Adems, ofrece programas de prcticas en empresa, tanto para estudiantes como para recià ©n licenciados. Y en empresas relevantes como ABB o Goldman Sachs. 6.  Indeed.com. Este es un portal con variaciones en multitud de paà ­ses. La bà ºsqueda se puede hacer por compaà ±Ãƒ ­a, por lugar donde radica el puesto de trabajo que se oferta o por el tipo de empleo que se busca. 7.  Jooble.org. Un gran mapamundi permite presionar sobre cualquier paà ­s marcado en verde y comenzar la bà ºsqueda de empleo. Hay ofertas en prcticamente toda Europa, Estados Unidos, Canad, Latinoamà ©rica, Australia y buena parte de Asia. 8.  Linkup.com. Aquà ­ se puede buscar trabajo y aplicar directamente con las compaà ±Ãƒ ­as que ofertan empleo. Adems, tiene portales propios para ofertas en Canad y el Reino Unido. 9.  Naciones Unidas. El portal de la ONU ofrece todas las novedades en empleo en las organizaciones que dependen de esta institucià ³n. Para trabajar en la sede de Nueva York conviene destacar que se podrà ­a disfrutar de la visa G-4, que ofrece grandes ventajas. 10.  Simplyhired.com. En esta base de datos se puede realizar la bà ºsqueda por ciudad, compaà ±Ãƒ ­a, profesià ³n o categorà ­as en las que no es infrecuente la contratacià ³n de extranjeros con necesidad de patrocinio de visa, como la ingenierà ­a, software o enseà ±anza. Adems, todos los profesionales deberà ­an tener en cuenta la red social LinkedIn a la hora de buscar trabajo, tanto para buscar empresas como para colocar visible un perfil profesional para atraer a posibles empleadores. Asimismo, es recomendable verificar las oportunidades que brindan bases de datos de empleo especialistas en trabajo para latinos, como latpro, ihispano o latinosinhighered, à ©sta à ºltima para empleos en universidades. Los cruceros son tambià ©n una fuente de empleo a tener en cuenta ya que brindan posibilidad de empleo a categorà ­as de trabajos muy distintas e incluso en las menos cualificadas el sueldo bsico suele ser superior al sueldo mà ­nimo de EE.UU. Varias agencias estn especializadas en seleccionar trabajadores para cruceros, para los que serà ­a posible obtener la visa C1/D para trabajar. Por à ºltimo, para las personas que ya tienen papeles, pueden considerar como carrera las oportunidades que brinda el Ejà ©rcito y tambià ©n las ofertas de empleos en el gobierno federal.   Empresas con rà ©cord de patrocinar green card y visas de trabajo Si se busca una green card por trabajo, un buen lugar para empezar la bà ºsqueda de patrocinador es verificando las 100 empresas que en el à ºltimo aà ±o patrocinaron ms tarjetas de residencia. Adems, hay informacià ³n sobre el nà ºmero de patrocinados, salarios medios brindados y sector.  Debe tener en cuenta que la mayorà ­a son del sector de las tecnologà ­as, pero hay muchos ms, incluso trabajos para los que no es necesario tener estudios universitarios, algunos muy bien pagados. En cuanto a los patrocinadores de las visas H-1B, para profesionales, estas son las 100 empresas con mayor nà ºmero de patrocinados. Cabe destacar que estas visas son muy codiciadas y que, dependiendo del trabajo, es posible que se tenga que esperar muchos meses para obtener una, o incluso a pesar de tener patrocinador, no obtenerla por no ganar la loterà ­a. Adems, existen empresas privadas de colocacià ³n que a cambio de un pago se dedican a encontrar posibles patrocinadores de esta visa para buenos candidatos extranjeros. Algunas de ellas estn especializadas en determinados trabajos, por ejemplo, Randstad es buena para ingenieros y tambià ©n theengineeringjob. En cuanto a las visas H-2A para agricultura y H-2B para trabajos temporeros no agrà ­colas, estos son reclutadores en Mà ©xico para empresas estadounidenses.  Antes de cerrar un acuerdo con un reclutador, debe verificar  si tiene un buen rà ©cord o si en el pasado ha tratado mal o estafado a trabajadores. En las visas H-2A, el mayordomo, es decir, el capataz, con frecuencia es mexicano o centroamericano y pide a su patrono que aà ±o tras aà ±o contrate a personas de sus pueblos o zonas. Aunque con la administracià ³n del Presidente Donald Trump se ha dado un recorte en el nà ºmero de visas O y H-2B que se aprueban cada aà ±o fiscal, las H-2A han experimentado un movimiento contrario, es decir, al alza. Asà ­, en el aà ±o fiscal 2018 se aprobaron un total de 242.762 visas agrà ­colas segà ºn datos del Departamento de Trabajo de los Estados Unidos, lo que supone un incremento del 146 por ciento en apenas ocho aà ±os. En cuanto a las enfermeras/os, existen agencias de contratacià ³n especialistas en buscar trabajo a este tipo de profesionales extranjeros. Este es un trabajo siempre en gran demanda en los Estados Unidos y, en consonancia, son bien pagados. Los mà ©dicos y los maestros son tambià ©n profesionales en gran demanda. Los maestros suelen ser contratados con visas H-1A, con la J-1 de intercambio mediante agencias autorizadas o incluso patrocinados para una green card.   Las visas de intercambio J-1 son una categorà ­a muy amplia y en muchos de los programas agencias autorizadas brindan servicios de colocacià ³n a los candidatos extranjeros, como es el caso de nià ±eras (au pairs), staff de apoyo para campamentos de verano, trabajo en ONGs de los Estados Unidos, etc. Para los tripulantes y dems empleados de cruceros que estn interesados en obtener una visa C-1/D, se puede contactar directamente con las empresas, como Royal Caribbean, o tambià ©n se puede realizar la bà ºsqueda a travà ©s de agencias intermediarias, como Cruisehipjobs o uno de estos ms de 300 reclutadores en 65 paà ­ses.   Consejos para buscar trabajo en los Estados Unidos El primer consejo para buscar con à ©xito trabajo en los Estados Unidos es hacer un buen CV o resumà ©, y una excelente carta de presentacià ³n siguiendo uno de los modelos comunes en los Estados Unidos. Es importante que està © en inglà ©s y sin faltas de ortografà ­a. Adems es muy importante personalizar estos documentos segà ºn las caracterà ­sticas de la empresa a la que se le envà ­a. No se debe cometer el error de enviar el mismo a todas. Tambià ©n es importante ser proactivo. Es decir, buscar el mayor nà ºmero de empresas posible, ver quà © buscan y comunicarse con ellas. Por à ºltimo, tener mucho cuidado y evitar problemas con las autoridades migratorias. Cada visa es para lo que es. Por ejemplo, una visa de turista no es para estudiar a tiempo completo  ni tampoco para trabajar, tanto una como otra accià ³n constituyen una violacià ³n migratoria. Tampoco es correcto ingresar a Estados Unidos como turista con el fin de buscar trabajo. Si en algà ºn momento un oficial de Inmigracià ³n sospecha que ese ha sido el caso, se va a tener problemas. Otra cosa distinta es si una vez aquà ­ surge la posibilidad de que una empresa ofrezca una oportunidad de empleo.   La realidad de los salarios Para las personas interesadas, la oportunidad de trabajar o emigrar a Estados Unidos es una gran decisià ³n que, en general, compensa situaciones dolorosas como dejar a familia, amigos y paà ­s para hacer vida en un paà ­s extraà ±o. Entre las razones por las que las que se da el gran salto para trabajar en Estados Unidos estn las mejores condiciones econà ³micas y laborales. Y, por supuesto, que eso es asà ­. Pero no hay que estar ciego a las realidades. Por ejemplo, la vida es ms cara en Estados Unidos, por lo que a veces no se gana tanto como se cree como demuestra este comparativo salarial de 8 profesiones en 8 paà ­ses distintos. Esto es especialmente verdad en profesiones que pagan poco, como por ejemplo, el salario mà ­nimo  que puede ser insuficiente en las ciudades ms caras del paà ­s. Tambià ©n hay que tener en cuenta que se pagan impuestos federales y estatales y que estos à ºltimos varà ­an grandemente de estado a estado y pueden hacer una gran diferencia en ingresos reales. Por à ºltimo, tener presente que se han dado casos de fraude en ofertas laborales a trabajadores extranjeros, particularmente con las distintas visas de la familia de las H. En estos casos, es posible denunciarlo. Este artà ­culo es meramente informativo. No es asesorà ­a legal para ningà ºn caso concreto.

Discuss the rationale and impact of the decision on company law Essay - 1

Discuss the rationale and impact of the decision on company law - Essay Example The case and its subsequent ruling were significant in informing successive laws that would help mitigate on the numerous dispute arising from business engagement. The doctrine of corporate identity for example exempts the shareholders of an insolvent company from any case by creditors since the company becomes the defendant in such cases. Mr. Aron Salomon ran a successful shoe manufacturing in the United Kingdom. The boot manufacturing business was a major success thus enticing his sons who expressed interest in joining the business. As such, Mr. Salomon turned his business into a limited company, which then purchased his previous business at a cost of  £39,000. Mr. Salomon became the company’s largest shareholder after he purchased 20,001 shares of the company’s 20,007 shares. Additionally, he loaned the company  £10,000. Unfortunately, subsequent years became unfavorable for the business thus causing massive loses for the company. The government, which was the company’s major customer, withdrew its tender thereby leading to a massive decline of the company’s revenue. The company therefore began defaulting on the  £10,000 debenture it owed Salmon. Half of the debenture belonged to Broderip who the sued the company thus forcing the government to put the company under liquidation. The company paid Broderip his  £5,000 but this left the company at an unstable position since it could not pay the other unsecured creditors. The company failed to reimburse the unsecured creditors. The liquidator concluded that the government should not honor the floating charge. Such an action would make Salmon personally responsible for the debt. Salmon contested the decision in court thus instigating a lengthy court battle that would reform the country’s company law. At the end of the length court cases that ended up at the House of Lords, the lawmakers appreciated the fact that a company is independent and therefore a separate legal entity. In cases

Nuclear power Research Paper Example | Topics and Well Written Essays - 1500 words

Nuclear power - Research Paper Example However, in 1789, Uranium was discovered by a German scientist named Martin Klaproth. In 1942, beneath the bench of a football ground at the University of Chicago, Enrco Fermi who was the noble prize winner with his group was working on an important project. They were on a mission to create first nuclear reactor (Armaroli, Nicola, and Vincenzo 1). Nuclear reactor was consisted of graphite (400 tons) and uranium (60 tons). ZIP was the main lever for stopping the experiment if any problem occurs. It was controlled by Canadian Physicist Walter Zinn. Fermi checked the increase in power and with the passage of time that found out that the objective was gained. They sent a private message to Washington that the nuclear energy had turned into a reality. The struggles of Canada’s scientific group were a victory and the nuclear reactor was constructed. The nuclear energy is discharged from atoms in two various methods: nuclear fusion and nuclear fission. Nuclear Fission works by dividing an unbalanced uranium nucleus creating nuclear power. This creates neat which bubbles water and makes stream. This steam changes turbines to produce energy. The difficulty is that after flaming is done, the remaining material remains radioactive for thousands of year. Nuclear fission is believed to be very sanitary form of power. It works by joining two nuclei to form a larger nucleus. Fusion gives power to bubble water and create steam to form turbines. Unluckily, Scientists have not yet been able to utilize nuclear fusion to create electricity because there are three necessary things needed for this procedure; extreme High temperature, two nuclei tha t will combine together and provide energy, the capability to store the energy (Murray, Raymond, and Keith 11) Thus, nuclear fission works basically on uranium but nuclear fusion utilizes tritium and deuterium, both isotopes of hydrogen which are considered as unconstrained sources of

Essay --

El tà ³rax es la porcià ³n del cuerpo que se halla entre el cuello y el abdomen. Envuelve las costillas y el esternà ³n. Interiormente en el pecho se localiza diversos à ³rganos como el corazà ³n, pulmones y esà ³fago. La pleura, una membrana de tejido delgado, reviste el interior de la cavidad torà ¡cica. Observa el tà ³rax para determinar si la frecuencia y los movimientos respiratorios son normales Para que luego se percute el pecho con los dedos para saber si los pulmones està ¡n llenos de aire, lo que es normal, o bien si contienen là ­quido, lo cual es anormal. La percusià ³n tambià ©n permite determinar si la membrana que envuelve el corazà ³n (pericardio) o la que cubre los pulmones (pleura) contiene là ­quido. Colocar la mano sobre el tà ³rax para determinar el tamaà ±o del corazà ³n y el tipo y la fuerza de las contracciones durante cada latido. A veces, un flujo de sangre anormal y turbulenta dentro de los vasos o entre las cavidades del corazà ³n, provoca una vibracià ³n que se percibe con las yemas de los dedos o con la palma de la mano. Un flujo sanguà ­neo turbulento generalmente aparece cuando la sangre pasa por và ¡lvulas estrechas o que no cierran bien. En el caso de los derrames pleurales: se encuentra matidez a la percusià ³n (eventualmente con curva de Damoiseau) con disminucià ³n de las vibraciones vocales a la palpacià ³n. En el caso de condensaciones pulmonares: se encuentra matidez en la percusià ³n con aumento de la transmisià ³n de las vibraciones vocales en la palpacià ³n. En el caso de una atelectasia: se comporta parecido a un derrame pleural pero no se da una curva de Damoiseau. En el caso de un hemidiafragma ascendido: matidez de la base, falta de desplazamiento con la respiracià ³n, ausencia de transmisià ³n de vibraciones vocales en esa zona. En el caso... ...a columna. Colocando el fonendoscopio sobre las arterias y las venas en cualquier lugar del cuerpo, se pueden detectar seà ±ales de flujo turbulento, llamados soplos, causados por un estrechamiento de los vasos o por comunicaciones anormales entre ellos. No todas las enfermedades cardà ­acas provocan soplos y no todos los soplos indican un trastorno. En una estenosis mitral en ritmo sinusal: ritmo regular; primer ruido acentuado; en el dià ¡stole se ausculta un chasquido de apertura seguido por una rodada mitral, de intensidad III/VI, con un refuerzo pre sistà ³lico. En una insuficiencia aà ³rtica en ritmo sinusal: ritmo regular; segundo ruido disminuido de intensidad; soplo diastà ³lico en decrescendo, grado II/VI, que se ausculta en el foco aà ³rtico y borde para esternal izquierdo. Soplo meso sistà ³lico grado II/VI en el foco aà ³rtico que se irradia a la base del cuello.

Europe Africa And The Americas In 1492 To 1750 Essay

Throughout history, many changes have happened throughout the world. These changes shaped the world to be what is it was and also lead to other changes. For example, advances in technology, such as the creation of the magnetic compass, drastically changed exploration. However, these changes these changes did not occur without continuities. Take the bow for example, whether being used to hunt, wield in battled, or just to showcase skill, man has been using the bow for decades since the first bows were crafted. The years of 1492 to 1750 was a period of great change in Western Europe, Africa, and the Americas that resulted in changes in economy, like the introductions of new trade routes, along with changes in society such as changes in demography, which were especially relevant in the Americas. With all of these changes also existed continuities such as, in terms of economic continuities, the rich were still employing slave labor in order to produce materials for trade and desire of th e Spanish to convert people to Christianity in regards to social remained. In the years of 1492 through 1750, many questionable choices and things occurred due to the use of new trade routes that both furthered and damaged the economy in different regions of the world, mainly Western Europe. The triangle trade was one of the most notable of these trade routes considering that it lead to so many things that affected the world because it was a trade route that connected Europe to Africa to the Americas. This trade route would be a major cause of economic change on the world because of its use to trade slaves, raw material produced in the Americas by those slaves, and along with silver from the mines of the Americas which were shipped to Western Europe. The silver at first was an undeniable positive for Western Europe much like the export of raw materials from the colonies in the Americas. This export of materials was a great advantage to the mother countries because it means the mother countries could dedicate their land and time to other issues. Furthermore this leaves having to import theses raw materials from other countries thus giving the other counties more money which in turn gives them more power, having to pay taxes to trade route controllers, and it cuts out and political disputes that had a chance of occurring. The trade of silver on the other hand was far more controversial. At first it was a big boom to Spain’s economy because of how valued silver was at this time. However, that all changed when the value of silver drastically dropped due to inflation. This caused Spain economic problems because it gave them a false sense of security when they spent money fighting too many wars, money that they would no longer have. Both of the silver and raw material shipped to Western Europe from the America was mined and produced by slaves sold by Africa to the Europeans which lead to growth in Africa’s economy but a drop in its population and the way of life of Africans. Along with the arrival of the Europeans on the Americas, the trade of these slaves itself, caused changes in Europe, Africa, and the Americas. Of course Europe benefited economically but more prevalently was its effect on the demography of both the Americas and Africa. The America’s culture and population were two main effects of the trade of slaves. With the decreasing population and life expectancy of the natives of the Americas thanks to the diseases brought by the Europeans because they had no immunity, the trade of slaves slowed the rate a small amount because coming from Africa they already have some immunity to disease. The African slaves crossbred with the Europeans as well as the natives which led to the diversification of the population. This introduced creoles and mestizos social classes caused differences in the social ladder with europeos at the top, under them were the creoles, below the were the mestizos, next the Native Americans, then the free blacks, and the slaves at the bottom. In Africa the way of life and population was drastically changed due to slave trappers and traders. Families were ripped apart and the population was decreasing as Africans were being sold as slaves to the Europeans Slavery traces as far back as Ancient Greece and as continued all the way up to, and through the years of 1492 and 1750. They were still used for chores and for hard labor because they were cheap and replaceable. Rights and conditions of the slaves also did not change; they had no freedom, no rights, and no say, because they were still considered property by the Spanish and Portuguese. The Spanish and Portuguese bought and used slaves in fields and mines of the Americas with the majority of the slaves going to  Brazil, a Portuguese colony. They used slaves rather than hiring workers or doing the work themselves because for the same reason the Ancient Greek did it; it was cheap, easy, and they were replaceable. Slave labor continued throughout these years and even continued on past the year 1750. Another continuity of the years of 1492 and 1750 was the Spanish’s desire to convert the â€Å"barbaric† natives of the Americas to â€Å"proper† men of the Christian Faith. Some welcomed Christianity while some rejected it due to their comfort and contentment with their own religion and beliefs. The natives had previously practiced a polytheistic with human sacrifices, cannibalism, and rituals which was savage and barbaric to the Spanish. This caused the Spanish to forcibly convert the natives to Christianity with disregard of what the natives wanted. This was done by taking people including children from the Americas away and teaching them the ways of Christianity and sending them back to spread those ideas to others. The years of 1492 to 1750 held some big changes economically and socially to Western Europe, Africa, and the Americas. Economically, all three benefited excluding Western Europe when the inflation of silver hit. Socially, the demography of Africa was altered and the Americas drastically. Yet, not everything changed during this time period. Much of history remained constant during the period too. This included the use of slave labor in regards to economics and the Spanish desire to spread Christianity throughout the world.

Crisis of Enron and Auditors Responsiblilites - 2149 Words

Viktoria Martirosyan Case 1.1 Qt.1 Several parties were responsible for Enron crisis, including independent auditor, key executive officers, internal auditors, SEC and FASB. The hypocrisy, dishonorable actions and unethical behavior of Kenney Lay, Jeffrey Skilling, Andrew Fastow led to bankruptcy. This and many other problems, such as loss in transactions involving the swaps stocks, SPE related issues and est., finally contributed to crisis. As Enron executives, all of their concerns should have been focused on Enron’s profits, but seems that many of them only cared about their wealth. When financial problem surfaced, they did not attempt to fix it, but made efforts to maintain their own benefits and ignored the whole company’s and†¦show more content†¦Enron made only nominal financial statement disclosures for its SPE transactions and those disclosures were typically presented in confusing if not cryptic, language. 2. SAS 55- Internal Controls. Judging from the case, it can be clearly seen that internal control was not working properly. 3. SAS 45 Related parties - Special Purpose entities were a mechanism to raise needed financing for various purposes without being required to report the debt in their balance sheets. Enron used gaping loophole in accounting practice to create hundreds of SPEs and it did not limit its SPEs to financing activities. Enron used SPEs for the purpose of downloading underperforming assets from its financial statements to the financial statements of related by unconsolidated entities. SPE would finance the purchase of those assets by loans collateralized by Enron’s common stock. In some cased, undisclosed side agreement made by Enron with an SPE’s nominal owner insulated those individuals from any losses on their investments and, in fact, guaranteed them a windfall profit. Even more troubling, Enron often sold assets at grossly inflated prices to their SPEs allowing the company to manufacture large â€Å"paper† gain on t hose transactions. Qt.4 Audit documentation as per SAS 103, is a record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached. It supports the fact that the audit was done in accordance with auditing