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BizTalk Server and WCF Integration. Atul Gupta (Infosys Technologies Ltd) Amit Praful Shah (Infosys Technologies Ltd) Jitendra Pal Thethi (Infosys Technologies Limited) September 17, 2007. This article describes the different approaches available to expose and consume Windows Communication Framework (WCF) services from british BizTalk Server 2004 (BTS04) and BizTalk Server 2006 (BTS06). Code samples for integration of a WCF service with BizTalk Server 2004 are available here and for Reasons Mining integration with BizTalk Server 2006 here. With the wiki November 2006 release of .NET Framework 3.0, the wait is finally over for software professionals. The core components of this managed code programming model – Windows Presentation Foundation (WPF), Windows Communication Foundation (WCF) and Windows Workflow Foundation (WF) – has revolutionized the way software is programmed. This article focuses on define polluted, the different options available for communication between WCF and BTS06. While much of the british airways wiki discussion will also be applicable to BTS04, any discrepancies in implementation for BTS04 will be highlighted. There is a WCF Adapter for BTS06 is a natural monopoly exists available on the CodePlex Web site. An out-of-the-box adapter will be shipped with BizTalk Server 2006 R2 which may be released by the end of September 2007. An overview of the R2 WCF Adapter's capabilities is available at the following blog post.
To try out the R2 WCF Adapter, download the british airways BizTalk Server 2006 R2 Beta from the Microsoft Connect site. However, you may need to integrate existing BizTalk-based applications with WCF to do the Effects Market same. In this article we present various options to british airways achieve interoperability in cases where upgrading to BizTalk Server 2006 R2 is not possible. The article merely outlines the approaches and does not deal with them in an exhaustive manner. Nor does it provide a benchmark to compare the approaches. You need to evaluate and choose one among the suggested techniques after taking into account the needs of your application. Top 10. Note: If you are upgrading to BizTalk 2006 R2, then working with WCF Adapter will be ideal due to british wiki the ease of use, deployment and management it offers.
Overview of WCF and define polluted, BTS06 Technologies. Before getting into the specifics, it may be useful to get an overview of WCF and airways wiki, BTS06. Change Effects On Earth. If you are already familiar with these technologies, you may skip the wiki introductions and proceed to the section on 'WCF Service Used as Reference'. WCF is Microsoft's unified platform used for Uranium Mining rapidly building secure, reliable and interoperable distributed applications. WCF combines the earlier disparate programming models into a single service-oriented programming model. In the world before WCF, software developers had to pick from numerous technology choices in order to create and expose services that could be consumed in a distributed environment.
While developers chose web services for interoperability and Microsoft Message Queuing (MSMQ) for british airways wiki reliable messaging, they used Enterprise Services for transaction management, .NET Remoting for high performance systems and Web Service Enhancements (WSE) for secure messaging, resulting in the same logic being duplicated when the component had to be exposed over sorting children вЂњgifted childвЂќ programs likely, multiple channels. At a high level, every WCF service consists of the airways following three parts: The Service Contract that defines 'what' the service does and a service class that contains the implementation for climate effects the service. Configuration files consisting of bindings (the 'how' part) and endpoints (the 'where' part) that define the way clients access the WCF service. These configuration files are independent of implementation. The binding specifies how a client communicates with the service in terms of transport and wiki, other attributes. For High. The endpoint specifies the address at which this service is exposed to clients. A process that hosts the service implementation so that it can be invoked from client applications.
The following diagram depicts a WCF service being invoked by a client: Figure 1: WCF Communication. Given below, are a sequence of steps that need to wiki be followed for implementing and making a WCF service available for consumption. As with all service-oriented development, we follow a contract-first development model for WCF services. Two types of contracts need to children вЂњgifted childвЂќ programs is most likely to be be specified: Service contract: This contract defines the interface of the service, which is the set of operations that are implemented and airways wiki, exposed by the service.
The service contract uses a specific attribute viz [OperationContract] to define the operations. The code snippet given below shows how the class and method definitions are decorated with attributes to indicate the service contract. In the following example, the service contract (interface ICalculator) exposes two operations Add and Subtract, each of which expects 2 ComplexNumber input parameters and return a ComplexNumber as response. Data contract: Every service call will typically have a set of data elements that will be passed as input parameters and a output that is returned from the call. The data contract helps in formalizing this data exchange. The data is typically modeled as a class or struct and is given attributes that define the contract. The data contract controls the way the request object, which is passed as a parameter to the service call, is serialized and hence controls the SOAP (Simple Object Access Protocol) message format that flows on the wire. An example of a data contract is given below.
Note that the DataContract and DataMember attributes are used to decorate the class ComplexNumber, which is the data entity passed as input and output to the Add and Subtract operations in the service contract defined above. Change On Earth. Once the service and data contracts are defined, you need to create an implementation for the service. This is done by airways wiki first defining the class that will implement the interface in the service contract. The actual business logic for the operations is change on earth then included in british the method implementations. As mentioned earlier, the service is implemented independent of the transport or address over change on earth, which the service is eventually exposed.
This is airways wiki possible because in Labor Essays WCF, the transport and address details are specified as attributes in external configuration files. To configure end points exposed by WCF services, it is mandatory to define the following details for each endpoint: Contract: The contract is the interface or the service contract that the service implements. British Wiki. In the sample shown below, the endpoint is configured to climate expose the ICalculator service contract. Binding: The binding specifies the protocol over british, which the service can be accessed along with attributes that define security, reliability and other requirements. Address: The address is the physical URL where the service can be located. The key advantage of this configurability is that though the service is implemented just once, it can be accessed over multiple endpoints, each defining a unique combination of address and binding. A sample configuration for end points is as follows: The final step is to host the service in a process.
For this, there are multiple options – Internet Information Services (IIS), Windows Activation Services (WAS) and managed Windows service. A service may also be hosted in a managed Windows application such as Windows Forms applications, console applications, etc. The following links provide more details about.NET Framework 3.0 and WCF: BizTalk Server is an integration product from Microsoft that enables enterprises to automate, deploy and monitor business processes. It offers Enterprise Application Integration (EAI), Business Process Management (BPM) and B2B integration capabilities. The BizTalk Server features can be categorized into two main areas—messaging and orchestration, which are described below. The messaging engine deals with parsing, sending/receiving, translating, and routing of messages to children into childвЂќ programs likely to be and from applications. It enables users to receive messages and route them into a business process or send out a message from the process. The orchestration engine deals with modeling and executing processes, and provides a tool to design and implement business processes.
BizTalk orchestration thus helps manage overall application business logic. Messaging and airways wiki, orchestration are used together; with messaging providing the receipt and delivery capabilities that orchestration rely on. The diagram below shows the important components of BizTalk server: Figure 2: BizTalk Server Architecture. Other important BizTalk server components include: Business Rules Engine (BRE): The BRE allows one to create a set of monopoly, business rules as policies and evaluate data based on airways, these rules. With this, business rules are maintained outside of the business process, but can be invoked from within the process. This makes the systems easier to effects configure and airways wiki, maintain. Business Activity Monitoring (BAM): The BAM component makes it possible for the extraction of sorting into вЂњgifted childвЂќ programs is most to be for, relevant information from business processes as they are executing and hence to monitor the processes in real time. Business Activity Services (BAS): The BAS portal, along with some of the components in BizTalk, enables the management of interactions with trading partners. It also helps integrate an british airways wiki, enterprise's business processes with those of the partners. BizTalk allows you to create 'send' and 'receive' port gateways through which external applications can exchange messages with BizTalk. Change On Earth. The ports can be configured to use a set of transport protocols and application adapters that are shipped with BizTalk Server.
With these adapters, BizTalk can exchange messages over british, multiple channels such as files, MSMQ, HTTP (Hypertext Transfer Protocol), SOAP, IBM MQ, etc. Application adapters, which can directly interact with packaged applications like PeopleSoft, SAP, Oracle Apps, etc, are also available. Additionally, BizTalk can understand both positional/delimited and XML message formats. It has a mapping engine that can help transform messages from one format to another. The flow of a message through BizTalk is shown in the diagram below: Figure 3: Message flow in BizTalk Server. Since BizTalk has HTTP and SOAP Adapters, it can interact with web-based applications, especially web services. A Natural Monopoly. The BizTalk Server interacts with services in the following two ways: BizTalk process orchestrations can be exposed as Web services.
In such a case, external clients can invoke the orchestration by making SOAP/HTTP calls. BizTalk can consume Web services by using the SOAP Adapter. More information on BizTalk Server 2006 is available at the following URLs: BizTalk Server 2006 Home. The WCF Service Used as Reference. This article uses the following WCF service to british explain BizTalk-WCF integration options: In the above service, a Product ID is the Recession's Labor Market Essays input parameter expected by the GetStockInfo() method. The logic will query the Product Table to retrieve current stock details for the Product ID. The return value is an integer indicating the current stock available. Both BizTalk Server and WCF are technologies that provide significant value by themselves. However, a combination of the two provides the broadest possible spectrum of connected system scenarios – both brokered and un-brokered – using open standard protocols.
BizTalk provides business process orchestration, message transformation and business activity monitoring through designers and visual tools. WCF provides a unified framework for building secure, reliable and transacted web services. The following sections will describe options for integrating BizTalk with WCF services. Consuming a WCF Services from BizTalk: Use the airways wiki WCF Adapter. Currently in CTP, it will be released with BizTalk 2006 R2. WCF service exposed over basicHttpBinding and consumed from orchestration.
WCF service exposed on wsHttpBinding endpoint. BizTalk communicates with the service using a WSE Adapter in a secure and expository, reliable mode. WCF Service endpoint on msmqIntegrationBinding. BizTalk consumes the service using an MSMQ Adapter. BizTalk consumes service using a wrapper around the airways WCF proxy and invokes through BizTalk orchestration. This mechanism is used when a transport adapter corresponding to a particular type of WCF binding in BizTalk, e.g. netTCPBinding , is not available in Reasons to Oppose BizTalk. Exposing BizTalk orchestration as a WCF service having a basicHttpBinding binding.
The following table shows the options for communication between BizTalk Server and a WCF service for airways various system-provided WCF bindings. These options are mapped to the features of Recession's Effects on the Market, each binding and indicate whether they are retained or are no longer available on british wiki, selecting a given option. Use the following table to select the option that satisfies all features required in your scenario: Options for Communication. Correlation and Duplex Channel. Orchestration using Send shapes bound to endpoint on HTTP Adapter.
Wrap WCF Proxy as a .NET assembly. Education Is Most Likely To Be Criticized. Orchestration using Send Shapes bound to endpoint on wiki, WSE Adapter. Wrap WCF Proxy as a .NET assembly. Orchestration using Send shapes bound to endpoint on WSE Adapter. Wrap WCF proxy as a .NET assembly. Wrap service in a .NET proxy assembly. Wrap Service in a .NET proxy assembly. As MSMQ endpoint. Requires additional transformation.
Wrap service in a .NET proxy assembly. As MSMQ endpoint. Requires additional transformation. Wrap service in Top 10 Reasons to Oppose Uranium Essay a .NET proxy assembly. Wrap service in airways wiki a .NET proxy assembly. Table 1: Options for BizTalk – WCF integration. The following business case sample may help you understand the working of BizTalk and WCF: A user receives an invoice from a file receive location using the File Adapter.
BizTalk forwards this invoice to Top 10 Reasons Mining Essay the WCF service to enquire about the stock availability based on the Prod ID mentioned in the invoice. WCF returns the british wiki stock status to BizTalk and writes to an output file location using the File Adapter. Accessing WCF Services from BizTalk Server. WCF Service with BasicHttpBinding binding, consumed from a natural exists when: BizTalk. In this technique, the SOAP adapter is used to facilitate the communication. BizTalk consumes the WCF service by making a web reference to the WCF service exposed over basicHttpBinding . The basicProfileBinding conforms to WS-I Basic Profile 1.0 standards. British Airways. The SOAP Send Adapter can be used to a natural exists when: interface with such an endpoint. In order to consume a service that uses BasicHttpBinding : Add a web reference to the WSDL at endpoint address.
This creates the wiki necessary web port and the multipart messages that need to a natural be exchanged between BizTalk and WCF. Transform source messages to request schema messages. Such messages can be sent from orchestrations. British Airways Wiki. The following is the detailed sequence of steps to Recession's Effects Labor be followed for consuming a WCF service exposed over the BasicHttpBinding : Create a new web site using the WCF service template as shown below: Figure 4: Creating a new WCF Service project. An important snippet of the web.config file for basicHttpBinding is as follows: It defines the service contract of the WCF service and the binding information for basicHttpBinding . Refer to the MSDN site for more information on basicHttpBinding . Figure 5: Adding a web reference to the WCF service. The web port type and multipart messages are automatically created after addition of the web reference as seen in the orchestration view.
Logical ports can now be added to the orchestration design surface. The WCF service can be invoked from the orchestration by wiki passing the request message type to the port and subsequently receiving the paragraph examples response. Airways Wiki. Note: The steps remain the same when consuming the WCF service from BizTalk Server 2004 or BizTalk Server 2006. Define Polluted. WCF Service Exposed on WsHttpBinding Endpoint. WCF services exposed using a wsHttpBinding are secure, reliable and interoperable. These services implement WS-Reliable messaging for reliability and WS-Security for message-level security. British Airways Wiki. A WSE-enabled adapter is required to a natural monopoly call services exposed using wsHttpBinding . Microsoft has released a BTS04-compatible WSE 2.0 Adapter which can be used for communication.
However, currently, there is no BTS06-compatible adapter for british WSE 3.0 available from sorting into вЂњgifted programs likely to be criticized for Microsoft. One can either write a custom adapter or use a third-party adapter like the one provided by TwoConnect. The WSE 2.0 Adapter, available for BTS04, can be used for interfacing. British Airways Wiki. The supported standards are WS-Security (user / password token, Kerberos and X509) and WS-Reliability. More details are available on the MSDN web site. The WSE 2.0 adapter can be downloaded from here and the SP1 is available here. A detailed walk through on using the WSE 2.0 adapter is available in this TechNet article. TwoConnect has published a WSE 3.0 Adapter to interface with WCF services exposed using wsHttpBinding endpoint. You can find more details on the adapter at for high, http://adapterworx.com/cs/products/wse3.0.aspx. For connecting to WCF using the WSE 3.0 Adapter from TwoConnect, follow the steps given below: Create and publish a WCF service according to the steps listed in the basicHttpBinding section.
An important snippet from the web.config file is wiki as follows: Figure 6: Referencing WSDL URL information in the Schema Generation Wizard. Figure 7: Specifying the web methods in the Schema Generation Wizard. WCF Service Endpoint on MsmqIntegrationBinding. MSMQ bindings cover asynchronous message-based, inter-process communications using the MSMQ infrastructure. MSMQ provides the infrastructure to send messages across machines in monopoly exists a secure and reliable environment and in a transactional scope. This messaging pattern helps build scalable applications as the airways number of blocked and sorting childвЂќ education programs likely, wait threads is minimal. The sample described in this section, works as follows: BizTalk receives an airways wiki, invoice.
It submits the message using an climate effects on earth, MSMQ Adapter to british airways the private MSMQ queue present on climate on earth, a remote system where the WCF service is hosted. The WCF service picks up the message from the MSMQ queue, finds out the stock status, updates the message, and posts it back to wiki the same queue. BizTalk picks up the message from the queue and posts it to a send location using the File Adapter. The WCF service is hosted inside a console application. Define the Recession's on the Market Essays service contract as shown below: Note the use of the ServiceKnownType attribute. This helps expose .NET Types to the service so that they can be serialized and de-serialized when required. InvoiceType is a class with fields having one-to-one mapping.
The source schema elements are present in the BizTalk message. Also note that since the message is passed to the WCF service over MSMQ, the parameter type of SubmitInvoice OperationContract will be of type MsmqMessage. Wiki. This class is Reasons Mining marked with the Serializable attribute so that the objects of british airways wiki, this type can be serialized and de-serialized when required. Biztalk has send and receive ports that send and receive a message from MSMQ using the MSMQ Adapter. Climate Effects On Earth. The port binding is set to the specify later option. After deployment, set the properties of the send and airways, receive ports for MSMQ bindings from the BizTalk Explorer as follows: Figure 8: Configuring the MSMQ Send Adapter.
The above figure shows the property window for the send port using MSMQ Adapter. Note that we have specified the name of the destination queue and set the transactional property of the queue to true . Figure 9: Configuring the MSMQ Receive Adapter. The above figure shows the on the Market property window for the receive port using the MSMQ Adapter. British Wiki. The queue name has been specified and the transactional property is set to true . In case of BizTalk Server 2004, the MSMQ Adapter needs to be downloaded. The adapter can be downloaded from here.
The steps specified above can be used when working with BizTalk 2004 and to interact with a WCF service using MSMQ. ВЂњgifted Education Is Most Likely To Be Criticized For. WCF Service Endpoint on NetTCPBinding. NetTCPBinding uses the Transmission Control Protocol (TCP) channel to interact with the british airways wiki client and expository examples, service. There is no BizTalk adapter for TCP, hence the only option available while using the netTCP-bound endpoint is to employ the british proxy pattern discussed below. NetTCPBinding supports a duplex channel of communication – the service calls on a natural when:, the client interface to british airways wiki return the define polluted response without the client needing to listen explicitly. In order to execute a sequence of airways wiki, process steps as a transaction, the expression shapes should be in atomic transaction scope.
Any exceptions occurring on the service call would show up as scope exception, which will also abort the ambient transaction. NetTCPBinding supports transport-level and message-level security as defined by the binding configuration. NetTCPBinding can work in scenarios where both client and service are on .NET. The working of this sample for consuming WCF service exposed over a NetTCPBinding is as follows: Define and implement the service contract as shown earlier. Top 10 To Oppose Uranium Mining. Create a console application to host the WCF service. British Wiki. Generate a proxy class using svcutil.exe against the service contract defined earlier by exists when: running the svcutil.exe tool as shown below. The assumption here is that the service is exposed at airways, the URL http://localhost:8000/Service.svc. The URL should be replaced with the actual address of the expository examples for high service. svcutil.exe *.wsdl *.xsd. A proxy class and configuration file will generated. Airways. Note: We have tested the sample in this article using BizTalk 2006, not BizTalk 2004. Effects. While the steps for both are the british airways same, working with WCF on define polluted, a BizTalk Server 2004 machine will require installation of the .NET framework 3.0.
This is because a reference has to be added to a project that contains code generated using WCF. British Airways. Note: We are hosting the service at port number 8000 and define polluted, exposing the service endpoint at port 9000. Wiki. Note: In the following code snippet, we are specifying the transport-level security and the credential type: The app.config is Recession's Effects Market Essays as follows: In this approach explained above, we have a reference to the WCF proxy inside BizTalk. We are invoking the airways WCF-exposed service using the Expression shape. The recommended approach is to send the message from a natural monopoly BizTalk in plain XML format to a .NET wrapper class. This class will create a .NET object from within its implementation and then call the wiki WCF proxy. The transformations will be done in BizTalk but the deserialization will be handled in the .NET assembly. Message translation is best handled in BizTalk via the mapper and the rich set of functoids.
Hence, we recommend translating messages required by the WCF service within BizTalk using the Mapper. However, the WCF service may expect and return a .NET Type and not an XML. In such a case, converting the XML message is best done in into education is most to be criticized the .NET assembly, helped by the rich serialization and deserialization support available in the .NET Framework. The following table summarizes the same: Recommended (use BizTalk Mapper) Not recommended. Is an implementation overhead.
Exposing BizTalk Orchestrations as WCF Services. The following sample describes how a BizTalk orchestration can be exposed as a WCF service. The steps are: Convert the orchestration to airways wiki a web service using the orchestration Web Services Publishing Wizard. Modify the web service to a WCF service by manually editing the code contents of the web services as described in the 'Configuration' section below.
Create a BizTalk project containing the orchestration which is to be first exposed as a ASMX web service. The orchestration process is as shown below and the actual code is to Oppose Uranium Essay present in the attached sample code: Figure 10: BizTalk Orchestration to be exposed as WCF service. Note that the orchestration has a public request response port through which it will interact with the web service. Figure 11: BizTalk Web Services Publishing Wizard. Figure 12: Selecting the BizTalk assembly to airways wiki be exposed as service. Figure 13: Selecting Orchestration Port that is to be exported. Figure 14: Specifying properties for ASP.NET web service project. Note that the service name inside the services tag should be the fully qualified name, i.e. with namespace, and should match the Uranium Mining Essay service in airways wiki the WCF service (.svc) file. http://localhost/Invoice_Proxy/Invoice_InventoryProcessWS_Port_2.asmx BTS as WCF service. These services can now be consumed from a client. The sample code has been tested with the WCF binding set as basicHttpBinding. To add a web reference to expository examples for high school a WCF service in a BizTalk project, we need to create the service using the File New Web Site option and wiki, select the WCF service template.
WCF service cannot be created using New Project option. Climate Change Effects On Earth. If Visual Studio is unable to british create code files when adding web reference to expository paragraph examples school the WCF service created, it could be a proxy authentication issue. Check the proxy settings for british the browser under Tools Internet options Connections LAN Settings. To view the application errors and to fully trust the a natural when: target assembly, add the following sections under the airways wiki web.config file for all scenarios: When sending messages from BizTalk to a natural monopoly exists MSMQ we need to set the target namespace property of the british airways schema to Recession's on the blank . If an instance of the british schema is generated with the target namespace property specified, the WCF service is unable to process the message it picks up from MSMQ. For e.g., we can have a schema as follows: And not as follows: Refer to this blog entry for more details. When consuming a WCF service with wsHttpBinding from BizTalk 2004, the WSE 2.0 Adapter is unable to understand the WSDL generated by the WCF service.
The WSE 3.0 Adapter depends on .NET Framework 3.0 which has to be installed on the BizTalk 2004 system. It should solve the issue of to Oppose, consuming a WCF service with wsHttpBinding from a BizTalk 2004 application. Creating services using Service-Oriented principles is key in many software projects and WCF is a very good framework for such a task. It enables developers to british wiki write the to Oppose Uranium Mining Essay service logic once and expose the service over various endpoints which can use different bindings like web services, MSMQ, TCP, etc. Microsoft BizTalk Server can then be used to orchestrate the services and implement business processes. This article presented options for enterprises that use BizTalk Server 2004 or BizTalk Server 2006 and wish to expose or consume WCF services from british BizTalk. However, enterprises should look to upgrading to BizTalk Server 2006 R2 that will have native support and expository for high school, out-of-the-box adapters for communicating with WCF services.
The options given in wiki this paper are meant for scenarios where an upgrade to BizTalk Server 2006 R2 is not possible. Atul Gupta is Principal Architect with Microsoft Technology Center, Infosys. He works on BizTalk Server 2006, BizTalk Server 2006 R2 and Windows Presentation Foundation from .NET Framework 3.0 stack. Amit Shah is an Architect with Microsoft Technology Center (Infosys Technologies Ltd). He is currently working on the creation of define polluted, integration solutions on airways wiki, the Microsoft platform using technologies like BizTalk Server, .NET Framework 3.0, Office SharePoint Server 2007 and SQL Server 2005. Jitendra Pal Thethi is Principal Architect with Microsoft Technology Center, Infosys. He is based out of Redmond and Recession's Market Essays, part of the Catalytic IT Solution Sales team and also the Infosys-MS Alliance team. Sarathy Sakshi is a test lead in the Connected System Division of british airways wiki, Microsoft and is based in Redmond, WA.
He has worked in various areas of BizTalk server and has most recently been working on climate effects on earth, the WCF Adapter. British Airways. Yumay Chang is a Technology Development Manager in the Enterprise Partner Group at Microsoft. She leads the partner strategy on SOA and Business Process Management and supports partner in a natural exists when: their adoption of Microsoft technologies.
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Resumes are frequently too general in terms of 1) target and 2) language used. Resumes that lack focus and aim at change effects, a “one-size-fits-all” approach can be deadly. Hiring managers want to hire you as an expert rather than a Jack or Jill of all trades (and master of none). In a recent study by CareerBuilder.com, 71% of hiring managers preferred a resume customized for the open position. Give yourself a headline, branding statement and british airways wiki, profile rich with specific keywords.
I am a fan of the above rather than the standard objective, as the first gives you instant credibility without being “me focused”. However, if you prefer to use a job objective, it must be specific and employer centered. Climate On Earth? Example: “To contribute 10-year career in healthcare reimbursement auditing to ABC Healthcare in british wiki, an Insurance Reimbursement Specialist capacity.” With today’s software, anyone can create fresh versions suitable to a natural exists the specific job applied for. Wiki? Just make sure you’re qualified in general! If you have two very different targets, i.e., Sales Manager and a natural when:, IT Project Manager, you may want two versions revamped throughout. What does “good communication skills” mean? Does this mean you can give a speech to an auditorium of people, negotiate a critical business deal, or write high-level public relations material? What does “problem-solving skills” mean? What is a “people person”?
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A company needs all its talent in order to run smoothly. It’s not always about dollars and cents. Ask yourself what you have done to save time, improve efficiency, turn around a challenging situation, etc. Start a journal of successes drawn from each of your positions, as well as volunteer, academic and life experiences. Airways? Use the CAR approach. Define Polluted? What was the challenge?
What action did you take? What were results? Then load your resume with these bulleted successes. Use numbers and data to support them. If you managed projects, a success might read, “Guided a 20% productivity increase as lead engineer on ABC’s technical team.” Perhaps you were a retail store manager. You could write, “Reduced theft 42% by british, integrating ABC loss prevention software.” Maybe your contributions had dual results: “Enhanced staff morale through a three-month incentive program that subsequently ignited a 28% increase in sales.” Resumes The 7 Deadly Sins: #5: INVISIBILITY. Even if you have the best resume in the world, if it’s not cyber-friendly, it may well get lost or worse””trashed by hiring managers. Recession's Effects Market? Your resume must be in airways, sync with the internet-based world we live in. Make sure that your resume is available in an ASCII or plain-text format and PDF versions.
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Google yourself. Recession's Effects Market Essays? What do you find? Not much? Put yourself out there. Consider using Visual CV, a free online resume, in addition to your traditional resume. Use all your online profiles to airways position yourself as a viable candidate.
Resumes The 7 Deadly Sins: #6: DECEPTION. Do not lie or misrepresent yourself on your resume. With today’s social networking technology and employee verification processes, lies won’t last. Employers are on the lookout for the significant increase in lies or serious exaggerated claims on resumes. Fabricating education or experience may endanger your career.
One of my former clients, a Human Resources director, once told me that her company had hired someone claiming to have had a different, higher-level position than they really had. Within two weeks, they found this out. She was fired on the spot. Expository Paragraph? Your resume should truthfully make lemonade out of lemons. British? If you were fired from sorting children вЂњgifted likely for, a job or had a gap in employment, focus on wiki what you accomplished at that job and in change on earth, between jobs. If you went to college but did not get your degree, focus on the courses rather than the degree. Everyone has baggage.
Present these as real and airways, positive learning experiences. Okay, you may say, “I would never lie on my resume.” There is another even more prominent practice””that of copying content from other resumes. This is paragraph examples for high, one of the worst forms of plagiarism, to be sure. It also will not serve you. A resume format that looks too familiar will not make you stand out. Airways Wiki? It is essential that you have an original and climate effects, customized resume to be seen as an A candidate.
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I miss our brainstorming sessions; she is brilliant and gracious with her ideas. I highly recommend Barb for simple and/or complex career issues; each one will be handled with professionalism and expertise.” Without the preparation and coaching, I would not have nailed the interviews and received multiple job offers. “I had the into likely to be criticized, pleasure of working with Barb upon deciding to relocate to airways a new city to be closer to family after a long military career. While the services offered through a military transition assistance program (TAP) are good, they by no means measure up to sorting children into childвЂќ education is most likely criticized those of a true professional career coach and strategist like Barb Poole. Barb not only did an outstanding job on all my documents, but also in coaching and mentoring me through my career search. British Wiki? Being federal government with a security clearance means I had to obtain prepublication review on all of my information before releasing it to Barb; and again after she finalized a document to ensure I was still within the classification guidelines.
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zzzz best case study ZZZZ BEST COMPANY, INC. Source: Contemporary Auditing: Issues Cases - Michael Knapp. On May 19, 1987, a short article in The Wall Street Journal reported that ZZZZ Best Company, Inc., of Reseda, California, had signed a contract for a $13.8 million insurance restoration project. This project was just the most recent of a series of wiki, large restoration jobs obtained by ZZZZ Best (pronounced “zee best”) Company. Located in the San Fernando Valley of southern California, ZZZZ Best had begun operations in the fall of 1982 as a small, door-to-door carpet cleaning operation.
Under the direction of Barry Minkow, the ambitious sixteen-year-old who founded the examples, company and initially operated it out of british wiki, his parents’ garage, ZZZZ Best experienced explosive growth in both revenues and profits during the define polluted, first several years of its existence. In the three-year period from british airways, 1984 to 1987, the company’s net income surged from less than $200,000 to more than $5 million on a natural monopoly exists when:, revenues of $50 million. When ZZZZ Best went public in 1986, Minkow and several of his close associates became multimillionaires overnight. By the late spring of 1987, Minkow’s stock in the company had a market value exceeding $100 million, and the total market value of british airways wiki, ZZZZ Best surpassed $200 million. The youngest chief executive officer in the nation enjoyed the “good life,” which included an elaborate home in an exclusive suburb of Los Angeles and a fire-engine red Ferrari. Minkow’s charm and entrepreneurial genius made him a sought-after commodity on the television talk show circuit and caused the print and visual media to tout him as an example of what America’s youth could attain if they would only apply themselves. During an appearance on The Oprah Winfrey Show in April 1987, Minkow exhorted his peers with evangelistic zeal to change on earth, “Think big, be big” and encouraged them to adopt his personal motto, “The sky is the limit.” Less than two years after his appearance on The Oprah Winfrey Show, Barry Minkow began serving a twenty-five-year prison sentence.
Tried and convicted on british airways wiki, fifty-seven counts of securities fraud, Minkow had been exposed as a fasttalking con artist who bilked his closest friends and Wall Street out of millions of dollars. Federal prosecutors estimate that, at a minimum, Minkow cost investors and creditors $100 million. The company that Minkow founded was, in fact, an elaborate Ponzi scheme. The reported profits of the firm were nonexistent and the huge restoration contracts, imaginary. As one journalist reported, rather than building a corporation, Minkow constructed a hologram of a corporation. In July 1987, just three months after the company’s stock had reached a market value of $220 million, an exists auction of its assets netted only $62,000. Unlike most financial frauds, the british airways wiki, ZZZZ Best scam was perpetrated under the watchful eye of the Securities and Market Exchange Commission (SEC). The scrutiny of the SEC, one of the largest Wall Street brokerage houses, a large and airways reputable West Coast law firm that served as the company’s general counsel, and an international public accounting firm had failed to a natural exists, uncover Minkow’s daring scheme. Ultimately, the persistence of an indignant homemaker who had been bilked out of a few hundred dollars by ZZZZ Best resulted in Minkow being exposed as a fraud. How a teenage flimflam artist could make a mockery of the complex regulatory structure that oversees the U.S. securities markets was the central question posed by a congressional subcommittee that investigated the airways, ZZZZ Best debacle. Representative John D. Dingell, chairman of the change on earth, U.S.
House Committee on Energy and Commerce, pointed out, “The ZZZZ Best prospectus told the airways wiki, public that revenues and earnings from insurance restoration contracts were skyrocketing but did not reveal that the contracts were completely fictitious. Where were the independent auditors and climate change effects on earth the others that are paid to alert the wiki, public to fraud and deceit?”  Like many other daring financial frauds, the ZZZZ Best scandal caused Congress to reexamine and modify the maze of change effects on earth, rules that regulate financial reporting and serve as the foundation of the U.S. British Wiki. system of corporate oversight. However, Daniel Akst, a reporter for The Wall Street Journal who played a large role in exposing Minkow, suggests that another ZZZZ Best is inevitable: Changing the accounting rules and securities laws will help, but every now and then a Barry Minkow will come along, and ZZZZ Best will happen again. Such frauds are in the natural order of monopoly, things, I suspect, as old and enduring as human needs. Airways Wiki.  THE EARLY HISTORY OF ZZZZ BEST COMPANY. Barry Minkow was introduced to define polluted, the carpet cleaning industry at the age of twelve by his mother, who helped make ends meet by working as a telephone solicitor for a small carpet cleaning firm. British. Although the great majority of companies in the carpet cleaning industry are legitimate, the nature of the business attracts a disproportionate number of seedy characters. On The Labor Market. There are essentially no barriers to british, entry: no licensing requirements, no apprenticeships to be served, and children is most for only a minimal amount of start-up capital needed. British Airways Wiki. A sixteen-year-old youth with a driver’s license can easily become what industry insiders refer to as a “rug sucker,” which is exactly what Minkow did when he founded ZZZZ Best Company. Minkow quickly recognized that carpet cleaning was a difficult way to earn a livelihood. The ease of define polluted, entry into the field meant that cutthroat competition was hue of british, prevalent within the climate on earth, industry.
Customer complaints, bad checks, and nagging vendors demanding payment complicated the young entrepreneur’s life. Within months of striking out on his own, Minkow faced the british airways, ultimate nemesis of the small businessperson: a shortage of sorting into education is most to be, working capital. Because of airways wiki, his age and the. table fact that ZZZZ Best was only marginally profitable, local banks refused to loan inter- him money Ever resourceful, the brassy teenager came up with his own innovative ways to finance his business: check kiting, credit card forgeries, and the staging of Recession's on the Labor Market, thefts to british, fleece his insurance company. Minkow’s age and personal charm as a allowed him to escape relatively unscathed from his early brushes with the law that resulted from his creative financing methods.
The ease with which the “sys ula- tern” could be beaten encouraged him to define polluted, exploit it on a broader scale. Throughout his short business career, Minkow realized the benefits of having an extensive social network of friends and acquaintances. Airways Wiki. Many of define polluted, these relationships he developed and cultivated at british airways a swanky Los Angeles health club. Soon after becoming a friend of Tom Padgett, an insurance claims adjuster, Minkow devised a scheme to exploit that friendship. Minkow promised to pay Padgett $100 per week if he would simply confirm over the telephone to banks and any other interested third parties that Minkow’s company was the recipient of occasional insurance restoration contracts.
Ostensibly, these contracts had been obtained by an- Minkow to a natural monopoly, clean and do minor remodeling work on properties damaged by airways fire, storms, or other catastrophes. The gullible Padgett was led to believe that the monopoly, sole a purpose of such confirmations was to allow Minkow to circumvent much of the british airways, bureaucratic red tape in the insurance industry. From this beginning, the ZZZZ Best fraud blossomed. Initially, the insurance restoration work, which was totally fictitious, was a small sideline that Minkow used to generate paper profits and into education programs is most likely for revenues to convince bankers to loan him money Minkow’s phony financial statements served their purpose, and he expanded his operations by wiki opening several carpet cleaning outlets across the San Fernando Valley Minkow soon realized that there was no need to tie his future to the cutthroat carpet cleaning industry when he could literally dictate the size and profitability of his insurance restoration ‘‘business.’’ Within a short period of Recession's Effects Essays, time, insurance restoration, rather than carpet cleaning, became the major source of revenue appearing on the ZZZZ Best income statements. Minkow’s the sky is the limit philosophy drove him to be even more innovative. The charming young entrepreneur began using his phony financial statements to entice wealthy individuals in his ever-expanding social network to invest in british airways, ZZZZ Best. Eventually, Minkow recognized that the ultimate scam would be to take his company public, a move that would allow him to tap the bank accounts of Recession's Effects Market, investors nationwide. GOING PUBLIC WITH ZZZZ BEST. The decision to take ZZZZ Best public meant that Minkow no longer was able to wiki, completely control his firm’s financial disclosures. Registering with the SEC required auditors, investment bankers, and outside attorneys to peruse the ZZZZ Best financial statements.
Federal securities laws impose a due diligence obligation on these parties; that is, under the federal securities laws, parties associated with a securities registration statement must attempt to children вЂњgifted childвЂќ education programs to be, determine that the airways, information therein is change, materially accurate. ZZZZ Best was first subjected to a full-scope independent audit of its financial statements for the twelve months ended April 30, 1986. George Greenspan, the sole practitioner who performed that audit, confirmed the existence of wiki, ZZZZ Best’s major insurance restoration contracts by contacting Tom Padgett, the climate effects on earth, principal officer of Interstate Appraisal Services, which reportedly contracted the british, jobs out to ZZZZ Best. Recession's Effects. By this time, Padgett was an active and willing participant in wiki, Minkow’s fraudulent schemes. Minkow had established Interstate Appraisal Services and Assured Property Management for the sole purpose of generating fake insurance restoration contracts for ZZZZ Best.
According to Greenspan’s testimony before the congressional subcommittee that investigated the ZZZZ Best scandal, he not only confirmed the existence of the insurance restoration jobs but also obtained and reviewed copies of Effects on the Labor Market, all key documents regarding those jobs. In addition, Greenspan performed various analytical procedures to airways, determine that the company’s key financial ratios were in line with industry averages. However, Greenspan did not inspect any of the insurance restoration sites. The congressional subcommittee was surprised, if not alarmed, that he had not personally visited at least a few of the job sites. CONGRESSMAN LENT: Mr.
Greenspan, I am interested in monopoly, the SEC Form 5-1 that ZZZZ Best Company filed with the SEC. You say in that report that you made your examination in accordance with generally accepted auditing standards and wiki accordingly included such tests of the children вЂњgifted childвЂќ education for, accounting records and other auditing procedures as we consider necessary in the circumstances…..You don’t say in that statement that you made any personal on-site inspections. MR. GREENSPAN: It’s not required. Sometimes you do; sometimes you don’t. I was satisfied that these jobs existed and I was satisfied from at least six different sources, including payment for the job. What could you want better than that?
CONGRESSMAN LENT: Your position is british airways, that you are an honest and reputable accountant. MR. Climate On Earth. GREENSPAN: Yes, sir. CONGRESSMAN LENT: You were as much a victim as some of the investors in this company? MR. GREENSPAN: I was a victim all right. I am as much aghast as anyone.
And every night I sit down and airways wiki say, why didn’t I detect this damned fraud. RETENTION OF ERNST WHINNEY BY ZZZZ BEST. Shortly after Greenspan completed his audit of ZZZZ Best’s April 30, 1986, financial statements, Minkow dismissed him and retained Ernst Whinney to for high, perform the following year’s audit. British Airways Wiki. Apparently, ZZZZ Best’s investment broker requested that Minkow obtain a Big Eight accounting firm to enhance the programs is most to be, credibility of the airways, company’s financial statements. About the same time, and for the same reason, Minkow retained a high-profile Los Angeles law firm to represent ZZZZ Best as its legal counsel. The congressional subcommittee asked Greenspan what information he provided to Ernst Whinney regarding his former client. In particular, the subcommittee was interested in whether Greenspan had discussed the a natural monopoly exists when:, insurance restoration contracts with the new auditors. CONGRESSMAN WYDEN: Mr. Airways Wiki. Greenspan, in September 1986, Ernst Whinney came on Effects Labor Market, as the new independent accountant for ZZZZ Best. What did you communicate to Ernst Whinney with respect to the restoration contracts? MR.
GREENSPAN: Nothing. I did—there was nothing because they never got in touch with me. It’s protocol for the new accountant to british, get in Effects Labor Market, touch with the old accountant. They never got in touch with me, and it’s still a mystery to me. Representatives of Ernst Whinney later testified that they did, in fact, communicate with Greenspan prior to wiki, accepting ZZZZ Best as an audit client. However, Ernst Whinney’s testimony did not disclose the children вЂњgifted education programs criticized for, nature or content of that communication, and Greenspan was not recalled to wiki, rebut Ernst Whinney’s testimony on this issue. Exhibit 1 contains the engagement letter signed by Ernst Whinney and Barry Minkow in September 1986.
The engagement letter outlined four services that the audit firm intended to provide ZZZZ Best: a review of the company’s financial statements for the three-month period ending July 31, 1986; assistance in Recession's Effects Labor Essays, the preparation of a registration statement to be filed with the british airways wiki, SEC; a comfort letter to be submitted to ZZZZ Best’s underwriters; and a full-scope audit for sorting children education is most likely to be for, the fiscal year ending April 30, 1987. Ernst Whinney completed the review, provided the comfort letter to ZZZZ Best’s underwriters, and apparently assisted the company in preparing the british airways, registration statement for paragraph for high, the SEC; however, Ernst Whinney never completed the 1987 audit. The audit firm resigned on airways, June 2, 1987, amid growing concerns that ZZZZ Best’s financial statements were grossly misstated. The congressional subcommittee investigating the ZZZZ Best fraud questioned Ernst Whinney representatives at length regarding the bogus insurance restoration contracts—contracts that accounted for 90 percent of into вЂњgifted childвЂќ is most to be, ZZZZ Best’s reported profits. British. The congressional testimony disclosed that Ernst Whinney repeatedly insisted on visiting several of the largest of these contract sites, and Recession's Effects that Minkow and his associates attempted to discourage such visits. Eventually, Minkow realized that the auditors would not relent and airways agreed to allow them to visit certain of the restoration sites, knowing full well that none of the sites actually existed. To convince Ernst Whinney that the insurance restoration contracts were authentic, Minkow and his associates devised a series of sting operations. In the late fall of 1986, Larry Gray, the engagement audit partner for ZZZZ Best, insisted on visiting a restoration site in Sacramento on which ZZZZ Best had reported obtaining a multimillion-dollar contract.
Minkow sent two of on the Labor Market Essays, his cohorts to Sacramento to find a large building under construction or renovation that would provide a plausible site for a restoration contract. Gray had visited Sacramento weeks earlier to british airways wiki, search for the site that Minkow had refused to divulge. Recession's Labor Market Essays. As chance would have it, the building chosen by the ZZZZ Best conspirators was the same one Gray had identified as the most likely site of the insurance restoration job. EXHIBIT 1 Ernst Whinney's ZZZZ Best Engagement Letter. Mr.
Barry Minkow. Chairman of the wiki, Board. ZZZZ Best Co., Inc. 7040 Darby Avenue. This letter is to expository examples school, confirm our understanding regarding our engagement as independent accountants of ZZZZ BEST CO., INC. (the Company) and the nature and limitations of the services we will provide. We will perform the british wiki, following services: 1. We will review the balance sheet of the Company as of July 31, 1986, and climate the related statements of british airways, income, retained earnings, and changes in financial position for the three months then ended, in accordance with standards established by the American Institute of Certified Public Accountants. We will not perform an audit of such financial statements, the objective of which is the expressing of an opinion regarding the financial statements taken as a whole, and, accordingly, we will not express an opinion on children into childвЂќ is most likely to be criticized, them. Our report on the financial statements is presently expected to read as follows: “ We have made a review of the wiki, condensed consolidated balance sheet of ZZZZ BEST CO., INC. and subsidiaries as of on earth, July 31,1986, and the related condensed consolidated statements of british airways, income and changes in financial position for Recession's Effects on the Market, the three-month period ended July 31, 1986, in airways, accordance with standards established by define polluted the American Institute of Certified Public Accountants.
A review of the condensed consolidated financial statements for wiki, the comparative period of the prior year was not made. A review of financial information consists principally of obtaining an understanding of the system for the preparation of interim financial information, applying analytical review procedures to financial data, and making inquiries of define polluted, persons responsible for financial and wiki accounting matters. It is substantially less in scope than an examination in accordance with generally accepted auditing standards, which will be performed for a natural monopoly, the full year with the british, objective of expressing an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an Market Essays opinion. Based on our review, we are not aware of any material modifications that should be made to british, the condensed consolidated interim financial statements referred to above for them to be in conformity with generally accepted accounting principles” Our engagement cannot be relied upon to on the Labor Market Essays, disclose errors, irregularities, or illegal acts, including fraud or defalcations, that may exist. However, we will inform you of any such matters that come to british, our attention.
2. We will assist in the preparation of a Registration Statement (Form S-1) under the Securities Act of a natural monopoly exists, 1933 including advice and counsel in conforming the financial statements and related information to Regulation S-X. 3. We will assist in resolving the british wiki, accounting and exists when: financial reporting questions which will arise as a part of the british airways wiki, preparation of the Registration Statement referred to above. 4. We will prepare a letter for the underwriters, if required (i.e., a Comfort Letter), bearing in mind the climate change effects on earth, limited nature of the british airways, work we have done with respect to define polluted, the financial data. 5. We will examine the british, consolidated financial statements of the Company as of April 30, 1987, and for examples, the year then ended and british wiki issue our report in accordance with generally accepted auditing standards approved by the American Institute of Certified Public Accountants. These standards contemplate, among other things, that (1) we will study and evaluate the Company’s internal control system as a basis for paragraph examples, reliance on the accounting records and for british airways, determining the Market, extent of our audit tests; and airways (2) that we will be able to obtain sufficient evidential matter to afford a reasonable basis for our opinion on the financial statements. However, it should be understood that our reports will necessarily be governed by the findings developed in the course of our examination and that we could be required, depending upon define polluted, the circumstances, to modify our reporting from the typical unqualified opinion. We will advise you, as our examination progresses, if any developments indicate that we will be unable to express an unqualified opinion. Because our examination will be performed generally on a test basis, it will not necessarily disclose irregularities, if any, that may exist. However, we will promptly report to you any irregularities which our examination does disclose.
Our fees will be derived from our customary rates for the various personnel involved plus out-of-pocket expenses. Certain factors can have an effect on the time incurred in the conduct of our work. Among these are the general condition of the accounting records, the airways wiki, amount of assistance received from your personnel in the accumulation of data, the size and transaction volume of effects on earth, business, any significant financial reporting issues that arise in connection with the wiki, SEC’s review of the S-1, as well as unforeseen circumstances. Based upon our current understanding of the situation, the Recession's on the Labor, amount of our proposed billing for the various services which we will be providing are estimated to be: Review of the british airways, July 31, 1986 financial statements $5,000—$7,500.
Assistance in the preparation of the Registration Statement 8,000—30,000. Comfort Letter 4,000— 6,000. Audit of financial statements as of a natural monopoly, April 30, 1987 24,000—29,000. We will invoice you each month for the time charges and expenses incurred in wiki, the previous month and Top 10 Uranium such invoices are due and payable upon presentation. Larry D. Gray, Partner, is the Client Service Executive assigned to the engagement.
Peter Griffith, Audit Manager, and british airways wiki Michael McCormick, Tax Manager, have also been assigned. We greatly appreciate your engagement of our firm; if you have any questions, we shall be pleased to define polluted, discuss them with you. Wiki. Please indicate your acceptance of the above arrangements by signing and returning the enclosed copy. Expository. This letter constitutes the full understanding of the terms of our engagement. Very truly yours. By Larry D. British. Gray, Partner. ZZZZ BEST CO..
INC. Barry J. Minkow, Chairman of the change, Board. Minkow’s two confederates, while posing as leasing agents of british airways, a property management firm, convinced the define polluted, supervisor of the construction site to provide the airways, keys to the building one weekend on the pretext that a large prospective tenant wished to tour the facility. Expository. Prior to the arrival of Larry Gray and an attorney representing ZZZZ Best’s law firm, Minkow’s subordinates visited the british airways wiki, site and placed placards on the walls at conspicuous locations indicating that ZZZZ Best was the contractor for the building renovation. No details were overlooked by Minkow’s lieutenants; they even paid the building’s security officer to greet the visitors and demonstrate that he was aware in advance of Top 10 Reasons to Oppose Uranium Mining, their tour of the site and its purpose. British Airways. Although the building had not been damaged and instead was simply in the process of being completed, the sting operation went off as planned. Exhibit 2 presents the memorandum Gray wrote describing his tour of the building—a memorandum that was included in Ernst Whinney’s ZZZZ Best workpapers. Congressional investigators quizzed Gray regarding the expository for high, measures he took to confirm that ZZZZ Best actually had a restoration contract on the Sacramento building.
They were particularly concerned that he never discovered the building had not suffered several million dollars in damages a few months earlier, as claimed by ZZZZ Best personnel. CONGRESSMAN LENT: . . . did you check the british, building permit or construction permit? MR. GRAY: No, sir. That wouldn’t be necessary to accomplish what I was setting out to accomplish. CONGRESSMAN LENT: And you did not check with the building’s owners to see if an insurance claim had been filed? MR. GRAY: Same answer. It wasn’t necessary. I had seen the paperwork internally of our client, the support for a natural exists, a great amount of detail. So, I had no need to british, ask—to pursue that.
CONGRESSMAN LENT: You understand that what you saw was not anything that was real in any sense of the word. You are saying you were duped, are you not? MR. GRAY: Absolutely. Congressional testimony disclosed that one of the visitations by sorting into вЂњgifted education likely criticized for Ernst Whinney forced ZZZZ Best to lease a partially completed building and to airways wiki, hire subcontractors to define polluted, do a considerable amount of work on the site. British. In total, ZZZZ Best spent several million dollars for the sole purpose of deceiving its auditors. The success of the bogus site visitations was due in large part to paragraph school, Minkow’s insistence that Ernst Whinney and ZZZZ Best’s law firm sign confidentiality agreements before the visits were made.
A copy of one such agreement is shown in Exhibit 3. Members of the congressional subcommittee were troubled by the following stipulation of the british airways, confidentiality agreement: “We will not make any follow-up telephone calls to any contractors, insurance companies, the building owner, or other individuals involved in the restoration contract.” This restriction effectively precluded the auditors and attorneys from corroborating the climate change effects on earth, insurance restoration contracts with independent third parties. EXHIBIT 2 Ernst Whinney Internal Memo Regarding Visit to ZZZZ Best Restoration Project. TO: ZZZZ Best Co., Inc. File. FROM: Larry 0. Gray. RE: Visit to airways wiki, Sacramento Job.
At our request, the change effects on earth, Company arranged for a tour of the job site in Sacramento on November 23rd . The site (not previously identified for british wiki, us because of the confidentiality agreement with their customer) had been informally visited by me on October 27. I knew approximately where the job was, and was able to identify it through the construction activity going on. On November 23, Mark Morse accompanied Mark Moskowitz of Effects Labor, Hughes Hubbard Reed and myself to Sacramento. We visited first the offices of the Building Manager, Mark Roddy of Assured Property Management, Inc Roddy was hired by the insurance company (at Tom Padgett’s suggestion according to Morse) to oversee the renovation activities and the leasing of the space. Roddy accompanied us to the building site. We were informed that the damage occurred from the water storage on the roof of the building. The storage was for the sprinkler systems, but the water was somehow released in total, causing construction damage to floors 17 and 18, primarily in bathrooms which were directly under the water holding tower, then the water spread out and flooded floors 16 down through about 5 or 6, where it started to spread out even further and be held in pools. We toured floor 17 briefly (it is british, currently occupied by a law firm) then visited floor 12 (which had a considerable amount of unoccupied space) and floor 7. Morse pointed out to us the carpet, painting and clean up work which had been ZZZZ Best’s responsibility. We noted some work not done in some other areas (and in unoccupied tenant space).
But per Mark, this was not ZZZZ Best’s responsibility, rather was work being undertaken by tenants for a natural monopoly exists, their own purposes. Per Morse (and Roddy) ZZZZ Best’s work is substantially complete and has passed final inspection. British Airways. Final sign-off is expected shortly, with final payment due to ZZZZ Best in early December. Morse was well versed in the building history and in Reasons Mining Essay, the work scope for british airways wiki, ZZZZ Best. The tour was beneficial in when:, gaining insight as to the scope of the damage that had occurred and the type of work that the Company can do.
EXHIBIT 3 - Ernst Whinney’s Confidentiality Agreement with ZZZZ Best Regarding Visits to british airways, Restoration Projects. Mr. Barry Minkow, President. ZZZZ Best Co., Inc. 7040 Darby Avenue. In connection with the proposed public offering (the Offering) of Units consisting of common stock and warrants of ZZZZ Best Co. , Inc. (the Company), we have requested a tour of the site of the Company’s insurance restoration project in Sacramento, California, Contract No. Recession's Effects Labor Market Essays. 18886.
Subject to british airways wiki, the representations and warranties below, the Company has agreed to arrange such a tour, which will be conducted by a representative of Assured Property Management Inc. Top 10 Mining. (the Representative), which company is unaffiliated with Interstate Appraisal Services. The undersigned, personally and on behalf of Ernst Whinney, hereby represents and airways wiki warrants that: 1. We will not disclose the location of such building, or any other information with respect to the project or the building, to any third parties or to any other members or employees of our firm; 2. We will not make any follow-up telephone calls to sorting programs likely to be criticized for, any contractors, insurance companies, the building owner, or other individuals involved in the restoration project; 3. We will obey all on-site safety and other rules and regulations established by the Company, Interstate Appraisal Services and the Representative; 4. The undersigned will be the only representative of british airways, this Firm present on the tour. This Confidentiality Letter is also being furnished for the benefit of Interstate Appraisal Services, to the same extent as if it were furnished directly to such company. RESIGNATION OF ERNST WHINNEY. Ernst Whinney resigned as ZZZZ Best’s auditor on June 2, 1987, following a series of climate effects, disturbing events that caused the firm to question the integrity of Minkow and british his associates.
First, Ernst Whinney was alarmed by a Los Angeles Times article in Top 10 Reasons to Oppose Mining, mid-May 1987 that revealed Minkow had been involved in a string of credit card forgeries as a teenager. Second, on May 28, 1987, ZZZZ Best issued a press release, without consulting or notifying Ernst Whinney, that reported record profits and revenues. The purpose of this press release was to restore investors’ confidence in the company—confidence that had been shaken by the damaging Los Angeles Times story. Third, and british airways wiki most important, on May 29, Ernst Whinney auditors discovered evidence supporting allegations made several weeks earlier by a third party informant that ZZZZ Best’s insurance restoration business was fictitious. The informant had contacted Ernst Whinney in April 1987 and asked for $25,000 in exchange for information proving that one of the firm’s clients was engaging in Uranium Essay, a massive fraud. Ernst Whinney refused to british airways wiki, pay the sum, and the individual recanted shortly thereafter, but not until the firm determined that the allegation involved ZZZZ Best. (Congressional testimony disclosed that the individual recanted because of a bribe paid to him by Minkow.) Despite the retraction, Ernst Whinney questioned Minkow and ZZZZ Best’s board of directors regarding the matter, at define polluted which point Minkow denied ever knowing the individual who had made the british airways, allegation. On May 29, 1987, however, Ernst Whinney auditors discovered several cancelled checks that Minkow had personally written to the informant several months earlier. Because ZZZZ Best was a public company, the resignation of monopoly when:, its independent auditor was required to be reported to airways wiki, the SEC in sorting children into вЂњgifted childвЂќ education programs criticized, an 8-K filing. One purpose of british, this requirement is to climate change on earth, alert investors and creditors of the circumstances that may have led to the change in auditors.
At the british, time, SEC registrants were allowed fifteen days to file the 8-K auditor change announcement. After waiting the maximum permissible time, ZZZZ Best reported the change in auditors but, despite Ernst Whinney’s insistence, made no mention in the 8-K of the fraud allegation that had been subsequently recanted. The SEC’s rules that were in effect at the time also required a former audit firm to file an exhibit letter to a former client’s 8-K commenting on exists when:, the 8-K’s accuracy and completeness. Airways. Former audit firms were given thirty days to file the exhibit letter, which was the length of time Ernst Whinney waited before submitting its exhibit letter to the SEC. In that letter, Ernst Whinney reported its concern regarding the earlier allegation that ZZZZ Best’s insurance contracts were fraudulent. The congressional subcommittee was alarmed that forty-five days passed before the charges of fraudulent misrepresentations in ZZZZ Best’s financial statements were disclosed to climate change effects, the public. By the time Ernst Whinney’s exhibit letter was released to airways wiki, the public, ZZZZ Best had filed for protection from define polluted, its creditors under Chapter 11 of the federal bankruptcy code. During the period that elapsed between Ernst Whinney’s resignation and its filing of the 8-K exhibit letter, ZZZZ Best obtained significant financing from several parties, including $1 million from a close friend of Minkow’s. British Airways. These parties never recovered the funds invested in, or loaned to, ZZZZ Best.
As a direct result of the ZZZZ Best debacle, the to Oppose Mining, SEC shortened the length of time that registrants and their former auditors may wait before filing the required auditor change documents with the wiki, SEC. The congressional subcommittee also quizzed Ernst Whinney representatives regarding the information they disclosed to Price Waterhouse, the audit firm hired by define polluted Minkow to replace Ernst Whinney.  Congressman Wyden was concerned that Price Waterhouse had not received all relevant information that Ernst Whinney had in its possession regarding its former client. CONGRESSMAN WYDEN: I am going to insert into the record at this point a memo entitled “Discussion with successor auditor,” written by Mr. Gray and airways dated June 9, 1987. Regarding a June 4 meeting, Mr. Gray, with Dan Lyle of Reasons to Oppose Essay, Price Waterhouse concerning the integrity of ZZZZ Best’s management, you stated that you had no reportable disagreements and no reservations about british wiki, management integrity pending the results of a board of directors’ investigation. Then you went on a natural monopoly when:, to say that you resigned because, and I quote here: “We came to a conclusion that we didn’t want to become associated with the financial statements.”
Is that correct? MR. GRAY: That is correct. MR. British. WYDEN: . . . Mr. Gray, you told the committee staff on May 29, 1987, that when you uncovered evidence to support allegations of fraud that you decided to define polluted, pack up your workpapers and leave the ZZZZ Best audit site. How did your leaving without telling anybody except the ZZZZ Best management and airways board of directors the reasons for leaving help the children вЂњgifted education is most, public and investors? Ernst Whinney’s reluctance to disclose its reservations regarding Minkow’s integrity quite possibly stemmed from concern that such disclosures might result in Minkow suing the audit firm.  A final twist to british airways, the ZZZZ Best scandal was an anonymous letter received by Ernst Whinney exactly one week after the firm resigned as ZZZZ Best’s auditors. On that date, no one other than Ernst Whinney and ZZZZ Best’s officers was aware of the firm’s resignation.
The letter, shown in Exhibit 4, detailed a number of allegations suggesting that the ZZZZ Best financial statements were fraudulent. Top 10. According to airways, the congressional testimony, Ernst Whinney forwarded this letter to the SEC on June 17, 1987. EXHIBIT 4 Anonymous Letter Received by Ernst Whinney Regarding ZZZZ Best. 515 South Flower. Los Angeles, California 90021. I am an climate change effects individual having certain confidential information regarding the financial condition of ZZZZ Best Co., Inc. I have read the prospectus and your Review Report dated October 3,1986 and recognize you have not done an examination In accordance with generally accepted auditing standards, but that such audit will be forthcoming by you. I wish to make you aware of the airways, following material facts which require you to confirm or disaffirm: 1. The electric generators which appear on the balance sheet under Note 6 as being purchased for $1,970,000 were purchased for scrap for a natural monopoly when:, less than $100,000 thru intermediaries of ZZZZ Best and resold to ZZZZ Best at the inflated value. The sole purpose was to boost the british, assets on the balance sheet.
These generators have never been used and have no utility to the company. 2. Change On Earth. Note 5 of the balance sheet discusses joint ventures and two restoration contracts. British Airways. These contracts are fictitious as are the bookkeeping entries to support their validity Interstate Appraisal Service [sic] did not let such contracts although they confirm their existence. The same is true for Top 10 Mining Essay, the alleged $7,000,000 Sacramento contract and the $40—100 million contracts with Interstate. 3. Further, checks made and passed between ZZZZ Best, its joint venturers and some of its vendors are no more than transactions among conspirators to support the british, validity of these restoration contracts. 4. Earnings reported by ZZZZ Best are being reported as Billings In excess of costs and estimated earnings on restoration contracts. These contracts do not exist nor do the earnings.
This can be confirmed directly by contacting the alleged insurance carriers as well as physical inspections as to the existence and extent of the contracts. 5. Billings and Earnings for 1985 and 1986 were fabricated by the company before being presented to other accountants for certification. Confirmation of these allegations can be accomplished by a careful due diligence. Such due diligence on your behalf is imperative for your protection. Very truly yours, B. Cautious (Signed) COLLAPSE OF ZZZZ BEST.
When the extremely negative and revealing article regarding Minkow appeared in expository for high school, the Los Angeles Times in mid-May 1987, the collapse of british airways wiki, ZZZZ Best was probably inevitable. Several years earlier, a homemaker had fallen victim to Minkow’s credit card forgeries. Minkow had added a fraudulent charge to the credit card slip the woman had used to make a payment on her account. Despite her persistence, Minkow avoided repaying the Mining, small amount. The woman never forgot the wiki, insult and examples for high school industriously tracked down, and kept a record of, the individuals who had been similarly harmed by airways wiki Minkow. At the urging of define polluted, this individual, a reporter for british airways wiki, the Los Angeles Times investigated her allegations. The woman’s diary eventually became the basis for the Los Angeles Times article that, for the first time, cast doubt on the integrity of the “boy wonder” who was the a natural monopoly exists when:, talk of Wall Street. The newspaper article triggered a chain of airways, events that quickly spelled the end of ZZZZ Best. First, a small brokerage firm specializing in define polluted, newly registered companies with suspicious earnings histories began short-selling ZZZZ Best stock, forcing the stock’s price into a tailspin. Second, Ernst Whinney, ZZZZ Best’s law firm, and ZZZZ Best’s brokers began giving more credence to the allegations and british wiki rumors of financial wrongdoing by define polluted Minkow and british airways wiki his associates. Third, and most important, the article panicked Minkow and school compelled him to make a number of daring moves that cost him even more credibility.
The most critical mistake was his issuance of the May 28, 1987, press release that boldly reported record profits and revenues for his firm. Among the parties most criticized for their roles in airways wiki, the ZZZZ Best scandal was Ernst Whinney. Included in the congressional testimony into Recession's Effects on the Essays, the ZZZZ Best fraud was a list of ten “red flags” that the audit firm had allegedly overlooked while examining ZZZZ Best’s financial statements (see Exhibit 5). In testifying before the subcommittee, Leroy Gardner, the West Coast director of accounting and british airways auditing for Ernst Whinney, maintained that when all the facts were revealed, his firm would be totally vindicated. The ZZZZ Best situation proves at least one thing: a well-orchestrated fraud will often succeed even against careful, honest, hard-working people. . Top 10 Reasons To Oppose Essay. . Airways. The facts that have begun to emerge establish that Minkow along with confederates both inside and Top 10 to Oppose Uranium Essay outside ZZZZ Best went to british airways wiki, extraordinary lengths to deceive Ernst Whinney. For example, Thomas Padgett, an alleged conspirator, revealed in a recent televised interview that Minkow spent $4 million to deceive Ernst Whinney during a visit to one of ZZZZ Best’s job sites. . . . Ernst Whinney never misled investors about the reliability of ZZZZ Best’s financial statements. Ernst Whinney never even issued an a natural when: audit opinion for ZZZZ Best. . We are not part of the problem in this case.
We were part of the solution. In one of the largest civil suits stemming from the ZZZZ Best insolvency, Ernst Whinney was found not liable to a large California bank that had extended ZZZZ Best a multimillion-dollar loan in 1986. The bank alleged that in granting the loan, it had relied upon the review report issued by Ernst Whinney on ZZZZ Best’s financial statements for british airways, the three-month period ending July 31, 1986. However, an climate change effects appellate judge ruled that the bank was not justified in relying on airways, the review report since Ernst Whinney had expressly stated in the report that it was not issuing an opinion on the ZZZZ Best financial statements: “Ernst, because it issued only a review report, specifically declined to define polluted, express an opinion on ZZZZ Best’s financial statements. Wiki. The report expressly disclaimed any right to rely on its content.”  In the late 1980s, the former stockholders of ZZZZ Best filed a large class action lawsuit against Ernst Whinney, ZZZZ Best’s former law firm, and ZZZZ Best’s former brokers. An Internet publication reported in March 1996 that this lawsuit had been settled privately The defendants reportedly paid the former ZZZZ Best stockholders $35 million. However, the contribution of each defendant to the settlement pool was not disclosed.  In December 1994, Barry Minkow was released from prison.
Minkow earned the reduction in his twenty-five-year prison sentence for “good behavior and Recession's Labor Market efforts to improve himself.”  These efforts included earning by correspondence bachelor’s and master’s degrees in religion from Liberty University, the university founded by Jerry Falwell. Shortly after his release from prison, Minkow began serving as the associate pastor of a large evangelical church in a community near his hometown of Reseda. In February 1997, Minkow was appointed the senior pastor of a large nondenominational church in San Diego. Besides his pastoral duties, Minkow presents lectures and seminars across the wiki, United States on define polluted, how to prevent and detect financial fraud. Minkow has spoken to groups of CPAs, educational institutions, and, most notably, the FBI Academy at Quantico, Virginia.
Many of the anecdotes included in Minkow’s presentations are drawn from his autobiography Clean Sweep, which was published in 1995 by Thomas Nelson Publishers. Wiki. Finally in 1996, Minkow began hosting a syndicated radio talk show in which he discusses his personal views on financial and for high school spiritual matters. By late 1997, approximately forty radio stations scattered across the nation broadcast Minkow’s talk show. EXHIBIT 5 Ten Red Flags that ZZZZ Best’s Auditors Allegedly Overlooked. 1. The amounts called for british, by the insurance restoration contracts were unrealistically large. 2. The number of examples for high school, multimillion-dollar insurance restoration contracts reportedly obtained by ZZZZ Best exceeded the total number available nationwide during the relevant time period.
3. The purported contracts failed to identify the insureds, the insurance companies, or the locations of the jobs. 4. The contracts consisted of a single page, which failed to contain details and specifications of the work to be done, such as the square yardage of airways, carpet to be replaced, which were usual and customary in the restoration business. 5. Virtually all of the climate, insurance restoration contracts were with the same party. 6. British Airways. A large proportion of the ZZZZ Best insurance restoration contracts occurred immediately, and opportunistically, prior to a planned offering of stock. 7. The purported contracts provided for payments to ZZZZ Best or Minkow alone rather than to the insured or jointly with ZZZZ Best and the insured, contrary to the practice of the industry.
8. The purported contracts provided for payments by the insurance adjustor contrary to normal practice in the industry under which payments are customarily made by вЂњgifted childвЂќ to be for the insurance company directly to its insured or jointly to its insured and the restorer. 9. ZZZZ Best’s purported gross profit margins for wiki, its restoration business were greatly in excess of. he normal profit margins for the restoration industry. 10. The internal controls at ZZZZ Best were grossly inadequate .  This and all subsequent quotations, unless indicated otherwise, were taken from the following source: U.S. Congress, House, Subcommittee on Oversight and Investigations of the Committee on Energy and climate effects Commerce, Failure of ZZZZ Best Co. Wiki. (Washington, D.C.: U.S. Government Printing Office, 1988).  D. Akst, Wonder Boy, Barry Minkow—The Kid Who Swindled Wall Street (New York: Scribner, 1990), 271.  Price Waterhouse never issued an audit report on ZZZZ Best’s financial statements because the company was liquidated less than two months after that audit firm was retained.
 For a discussion of this issue and related issues, see M.C. Knapp and F.M. Elikai, “Auditor Changes and Information Suppression,” Research in on the Labor Market, Accounting Regulation 4 (1990), 3—20.  “Ernst Young Not Liable in ZZZZ Best Case,” Journal of Accountancy 172 (July 1991), 22.  C. Byron, “$26 Million in the Hole,” Worth Online, March 1996.
 M. Matzer, “Barry Minkow,” Forbes, 15 August 1994, 134.
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A Comprehensive Guide to APA Citations and Format. This page will provide you with an british, overview of APA citation format. Included is information about APA referencing, various citation formats and examples for examples school each source type, and other helpful information related to APA. If you’re looking for british airways MLA format, check out Citation Machine’s MLA Guide. Also, visit Citation Machine’s homepage to use the APA formatter, which is an APA citation generator. See more across the site. Being Responsible While Researching. When:? When you’re writing a research paper or creating a research project, you will probably use another individual’s work to wiki help develop your own project.
A good researcher or scholar uses another individual’s work in Top 10 Reasons to Oppose Uranium Mining Essay a responsible way. This involves indicating that the work of other individuals is included in british wiki your project, which is one way to prevent plagiarism. The word plagiarism is derived from the latin word, plagiare, which means to kidnap. The term has evolved over the years to on earth now mean the act of british airways wiki, taking another individual’s work and using it as your own, without acknowledging the original author. Be careful of plagiarism! Plagiarism is sorting education is most likely to be for illegal and there are many serious ramifications for plagiarizing someone else’s work.
Thankfully, plagiarism can be prevented. One way it can be prevented is by including APA format citations in your research project. Want to make these citations quickly and easily? Try our APA citation machine which is found on our homepage. British Airways? Citations are included in define polluted research projects anytime you use another individual’s work in your own assignment. When including a quote, paraphrased information, images, or any other piece of information from another’s work, you need to british show where you found it by Top 10 Reasons to Oppose Uranium Essay including a citation. This APA format guide explains how to make citations in APA style. There are two types of APA citations. British Airways Wiki? The first type of citation, which is on the Labor Market Essays called in-text, or parenthetical citations, are included when you’re adding text, word for word, from another individual’s work into your own project. If you don’t use the airways wiki, information from another source word for word in your assignment, but you paraphrase it in your own words, you also need to add an in-text citation. The other type of APA format citations, which are called reference citations, are found at expository paragraph examples, the end of your research project, usually on the last page.
Included on this reference list page are the british wiki, full citations for any in-text citations found in the body of the monopoly, project, as well as full citations for any other sources you used to help develop your research. These citations are listed in alphabetical order, one after the other. The two types of citations, in-text and reference citations, look very different. Airways? In-text citations include three items: the last name(s) of the author, the year the source was published, and the page or location of the information. Reference citations include more information such as the name of the a natural monopoly, author(s), the year the source was published, the british airways, title of the source, and the URL or page range. Why is it Important to Include APA Citations? Including APA citations into a natural monopoly when: your research projects is a very important component of the research process. When you include citations, you’re being a responsible researcher. You’re showing readers that you were able to find valuable, high-quality information from other sources, place them into your project where appropriate, all while acknowledging those original authors. The American Psychological Association, also called APA, is an organization created for individuals in british airways the psychology field. Climate Change? With close to 116,000 members, they provide education opportunities, funding, guidance, and research information for everything psychology related.
APA also has numerous high-quality databases, peer-reviewed journals, and books that revolve around mental health. The American Psychological Association is also credited with creating APA Style, which is a popular way to create citations. This citation format is wiki used by individuals not only in the psychology field, but many other subject areas as well. Education, economics, business, and social sciences also use APA style quite frequently. Click here for more information. Sorting Is Most Likely Criticized? APA created APA style format in 1929 in order to form a standard way for researchers in the science fields to document their sources.
Prior to the inception of these standards, individuals were most likely including various pieces of british, information about a source, in a random order. You can probably imagine how difficult it would be to Recession's Labor Market look at a few different pieces of research and determine the types of sources that were used to develop the wiki, research project! Having a standard format for school citing sources allows readers to glance at an APA citation and easily locate the title, author, year published, and other critical pieces of information needed to understand a source. Click here to learn more about why the American Psychological Association created APA. APA Style is currently in its 6th edition, which was released in 2009.
In previous versions of APA format, researchers and scholars were required to include the date that an electronic resource was accessed. In addition, names of databases were included, and only the name of the british airways wiki, city was included for publication information. Exists When:? Now, it is no longer required to include the date of access as well as the name of the database in an APA citation. Airways Wiki? The full location, including the city AND state, or the city and country if it’s an international publisher, is included in climate change the citation. In 2013, APA released a revised manual just for electronic resources. This was released due to british the increase in the amount of technology advances and resources. There are two types of citations in APA Style - there are in-text, or parenthetical citations, and complete reference APA citations. In-text, also called parenthetical citations, are found in the body, or text, of a research project. They’re included after a direct quote or paraphrase.
See the next section below to learn more about how to format and include in-text citations in expository examples for high school your project. Complete reference citations are found at the end of a research project. Airways Wiki? These reference citations are longer, complete citations for children education programs likely criticized for all of the sources used in a project. So, full citations for all of the in-text citations are found here. The format for british wiki APA reference citations varies, but some APA citations use this general format: Author’s Last name, First initial. (Date published). Title . Retrieved from monopoly exists when:, URL. Researchers and scholars must look up the proper APA citation format for the source that they’re using. Books have a certain APA format, websites have a different format, periodicals have a different format, and so on. Scroll down to find the proper format for the source you’re trying to cite. If you would like to cite your sources automatically, Citation Machine’s APA generator is a helpful APA reference generator that will make the citation process easier for you.
In-text, or parenthetical citations, are included in research projects in three instances: When using a direct quote, paraphrasing information, or simply referring to wiki a piece of information from another source. Quite often, researchers and scholars use a small amount of define polluted, text, word for word, from another source and include it in their own research projects. This is done for many reasons. Sometimes, another author’s words are so eloquently written that there isn’t a better way to rephrase it yourself. Other times, the british, author’s words can help prove a point or establish an understanding for something in your research project. When using another author’s exact words in your research project, include an expository examples, in-text citation directly following it. In addition to using the exact words from another source and placing them into your project, in-text citations are also added anytime you paraphrase information. Paraphrasing is when you take information from another source and rephrase it, in your own words. When simply referring to another piece of information from british airways wiki, another source, also include an in-text citation directly following it.
In text APA citations are found after a direct quote, paraphrased information, or reference. They are formatted like this: Exact text, paraphrased information, or reference (Author’s Last Name, Year published, page number or paragraph number * ) * Only include the page or paragraph number when using a direct quote or paraphrase. This information is included in order to help the reader locate the exact text themselves. It is not necessary to include this information when you’re simply referring to another source. Here’s are some examples of in-text APA citations: “Well, you’re about to enter the land of the free and the brave. Expository Paragraph School? And I don’t know how you got that stamp on your passport.
The priest must know someone” (Toibi?n, 2009, p. 52). Student teachers who use technology in their lessons tend to continue using technology tools throughout their teaching careers (Kent Giles, 2017). If including the author’s names in british wiki the sentence, only paragraph examples school include the year in the in-text APA citation. According to a study done by Kent and british, Giles (2017), student teachers who use technology in their lessons tend to continue using technology tools throughout their teaching careers. The full references, or citations, for these sources can be found on the last part of a research project, the sorting children into вЂњgifted programs is most for, “Reference List.” While this guide’s intent is to help you understand and develop citations on your own, there are many APA formatter tools, including a free APA citation generator, available on Citation Machine. British Airways Wiki? Try our APA citation machine which is Reasons Mining Essay found on our homepage. Click here to learn more about crediting work. APA Reference List Citation Components.
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Roberts, A., Johnson, M. C., Klein, J., Cheng, E. V., Sherman, A., Levin, K. K. , . Lopez, G. S. If you plan on using Citation Machine’s APA formatter, which is an APA citation generator, the names of the wiki, authors will format properly for you. Directly after the author’s name is the date the effects, source was published. Include the full date for newspapers, the month and year for magazine articles, and only the year for wiki journals and all other sources. If no date is found on the source, include the initials, n.d. for “no date.” Narducci, M. Sorting Children ChildвЂќ Programs To Be Criticized? (2017, May 19). City renames part of 11th Street Ed Snider Way to honor Flyers founder. The Philadelphia Inquirer . If using our APA citation maker, Citation Machine’s APA generator will add the correct date format for you automatically. When writing out titles for books, articles, chapters, or other nonperiodical sources, only british wiki capitalize the first word of the effects on earth, title and the first word of the subtitle. Names of people, places, organizations, and other proper nouns also have the first letter capitalized.
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Information About the Publication. For books and reports, include the city and define polluted, state, or the city and country, of the publisher’s location. Instead of british, typing out the entire state name, use the proper two-letter abbreviation from the United States Postal Service. Type out the entire country name when including areas outside of the paragraph for high, United States. After typing the location, add a colon, and continue with the name of the publisher. It is wiki not necessary to include the entire name of the publisher. It is acceptable to use a brief, intelligible form. However, if Books or Press are part of the Essays, publisher’s names, keep these words in british wiki the citation. Essay? Other common terms, such as Inc., Co., Publishers, and others can be omitted. For newspapers, journals, magazines, and other periodicals, include the volume and issue number after the british, title in an APA citation. The volume number is listed first, by itself, in italics.
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Click here for more information about the basics of APA. APA Citation Examples for define polluted Sources. Author Last name, F. Wiki? I. (Year Published). Title of effects on earth, work . Airways? Location: Publisher. Dickens, C. (1942). Great expectations . New York, NY: Dodd, Mead. Print Books with Two or More Authors. Last name, First initial., Last name, First initial, Last name, First initial. (Date). Title . Define Polluted? Location: Publisher. Goldin, C. D., Katz, L. British Wiki? F. Sorting Children Into ВЂњgifted ChildвЂќ Is Most Likely To Be For? (2008). The race between education and technology . Cambridge, MA: Belknap Press of airways wiki, Harvard University Press.
Matthews, G., Smith, Y., Knowles, G. Top 10 Uranium Mining Essay? (2009). Disaster management in archives, libraries and museums . Farnham, England: Ashgate. When citing a chapter in an edited book, use the following format: Structure for Chapters in Edited Books in Print: Last name of chapter author, First initial. British? Middle initial. (Year published). Chapter title.
In First initial. Expository Examples? Last name of Editor (Ed.), Book Title (pp. xx-xx). Publishing City, State: Publisher. APA reference Example for Chapters in Edited Books in Print: De Abreu, B.S. (2001). The role of media literacy education within social networking and the library. In D.E. Agosto J. Abbas (Eds.), Teens, libraries, and social networking (pp.
39-48). Santa Barbara, CA: ABC-CLIO. APA reference Structure for Chapters in british Edited Books, found Online: Last name of chapter author, First initial. (Year published). Chapter title. In First initial. Last name of Editor (Ed.), Book title [E-reader version, if used] (pp. xx-xx). Paragraph Examples For High School? http://dx.doi.org/xxxxx or Retrieved from http://xxxx. Example for Chapters in Edited Books, found Online: Lobo, R. F. (2003). Introduction to the structural chemistry of zeolites. Airways? In S. Auerbach, K. Carrado, P. Dutta (Eds.), Handbook of zeolite science and technology (pp. 65-89). Children ВЂњgifted Education Programs Is Most Likely To Be For? Retrieved from https://books.google.com.
If you’re still unsure about how to cite a chapter in a book, use Citation Machine’s APA formatter. Airways? Your citations will automatically format properly when using the generator. Author Last Name, F. I. (Year Published). Title of work [E-reader Version]. http://dx.doi.org/xxxx or Retrieved from http://xxxx. Auster, P. Define Polluted? (2007). The Brooklyn follies [Nook version]. Retrieved from http://www.barnesandnoble.com/ Only the first letter of the first word and any proper nouns in british wiki the title should be capitalized in Uranium an APA citation. A DOI (digital object identifier) is british airways wiki basically a number that links a source to its location on the Internet. This number isn’t always provided, but if it is, it’s very important to include it in your APA referencing citation. Author Last Name, F. I. (Year Published).
Title of work . http://dx.doi.org/xxxx or Retrieved from http://xxxx. Baloh, P., Burke, M. E. (2007). Monopoly Exists When:? Attaining organizational innovations. To cite your e-books automatically, use the “Book” form on airways, Citation Machine’s APA generator, click on “Manual entry mode,” and click the “E-book” tab. Our APA citation maker will format your citation properly following APA bibliography guidelines. Author Last name, F. I. (Year Published). Title of article. Title of Periodical, Volume (Issue), page range. Gleditsch, N. P., Pinker, S., Thayer, B. A., Levy, J. S., Thompson, W. R. Sorting Into ChildвЂќ Is Most Criticized? (2013). The forum: The decline of war.
International Studies Review , 15 (3), 396-419. If your source is found online, but there is british no DOI provided, you can include the URL instead. A DOI (digital object identifier) is basically a number that links a source to its location on the Internet. This number isn’t always provided, but if it is, you should include it in your citation rather than including a URL. Unlike previous editions of APA, the 6th edition does not require including a retrieval date or date accessed for children вЂњgifted is most likely criticized for online sources. A retrieval date is only necessary if the source is likely to change (ex. Wikipedia). Instead, ‘Retrieved from’ is british airways wiki used. Author Last name, F. I. (Year Published). Title of article. Title of effects on earth, Periodical, Volume (Issue), page range.
Sahin, N. T., Pinker, S., Cash, S. Wiki? S., Schomer, D., Halgren, E. (2009). Sequential processing of lexical, grammatical, and phonological information within Broca’s area. Science, 326 (5951), 445-449. Into Programs Criticized? http://dx.doi.org/xxxxx. If you need additional help citing your journal articles, our APA reference generator is an APA citation maker that will cite your sources automatically for you. Page numbers: If article is only one page long, use ‘p.’ For any article longer than one page, use ‘pp.’ If an article appears is on non-sequential pages, separate each page number with a comma. Example: pp. British? D4, D5, D7-D8 APA referencing does NOT require you to include the date of access for electronic sources. Author, F. I. (Year, Month Day Published). Title of article.
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Writer Last Name, F. I. (Writer), Director Last Name, F. I. (Director). (Year aired). Title of episode [Television or Radio series episode]. To Oppose Uranium? In Producer Last Name, F. I. (Executive producer), TV or Radio series name . City, State of original channel: Channel. Lin, K. Airways? (Writer), Coles, J. D. (Director). (2014). Chapter 18 [Television series episode]. In Bays, C. (Executive producer), House of change effects on earth, cards . Washington, D.C.: Netflix. If using Citation Machine’s APA generator,television and radio broadcasts use the same form. Producer Last Name, F. British Wiki? I. (Producer), Director Last Name, F. I. (Director). (Year Released). Title of film [Motion picture]. Country of origin: Studio.
Bender, L. (Producer), Tarantino, Q. (Director). (1994). Pulp fiction [Motion Picture]. United States: Miramax. There is the option to automatically cite films found online, in film, and on a database when using Citation Machine’s APA citation builder. It is highly recommended not to use personal (unpublished) interviews in your reference list. Instead, this type of source should be formatted as an in-text or parenthetical citation.
However, here is an example of an in-text citation for a personal interview in APA: Structure: (Interviewee F .I., Last Name, personal communication, Date Interviewed) Example: (D. Halsey, personal communication, December 12, 2011) Published Interviews should be cited accordingly if they appear as journal articles, newspaper articles, television programs, radio programs, or films. If your instructor requires a citation in the reference list, use the following structure: Author Last Name, F. Exists? I. (Year, Month Date Interviewed). British? Interview type [email, phone, personal interview, personal interview with [third party FI Last Name]. Halsey, D. Sorting ВЂњgifted ChildвЂќ Education Programs To Be Criticized? (2011, December 12). Personal Interview. If you are planning on using Citation Machine’s APA formatter, a note is british airways wiki displayed above the form stating that personal interviews are not typically cited in define polluted text. British Airways Wiki? Our APA format generator creates in-text citations and full reference citations for you. Songs Musical Recordings found Online. To Oppose Uranium Essay? *Note: If the name of the songwriter is the same as the name of the recording artist, leave out the bracketed information located after the name of the song.
Last name, First initial. British Airways Wiki? Middle initial. of songwriter. (Year created). Song title [Recorded by First initial. Middle initial. Last name of the performer’s name or the name of the band]. On Album Title [Medium]. Retrieved from URL. Hedfors, A., Ingrosso, S., Angello, S. (2012). Greyhound [Recorded by Swedish House Mafia].
On Until Now [Audio file]. Retrieved from https://open.spotify.com/track/0VffaI2jwQknRrxpECYHsF. If using our APA citation machine, choose the form titled, “Music/Audio,” to automatically cite your songs and musical recordings. Our APA citation maker is an APA format generator that is on earth free and british, easy to use. Doctoral Dissertations found on a Database: Last name, First initial. Middle initial. (Year published). Title of dissertation or thesis (Doctoral dissertation or Master’s thesis). Retrieved from Name of database. (Accession or Order No. xxxxxxx). English, L. S. (2014).
The influences of community college library characteristics on institutional graduation rates: A national study (Doctoral dissertation). Retrieved from American Doctoral Dissertations. (37CDD15DF659E63F). Effects On Earth? On our APA citation machine, there is a form for dissertations that will cite this source type for british you. Last name, First initial. (Producer). (Year, Month Day). Title of define polluted, podcast [Audio podcast].
Retrieved from URL. Airways Wiki? Goodwin, G. (Producer). (2016, February 11). History extra [Audio podcast]. Top 10 Essay? Retrieved from http://www.historyextra.com/podcasts. If using Citation Machine’s APA format generator, choose the british wiki, “Blog/Podcast,” form to cite your podcasts automatically. Last name, First initial. [YouTube username]. (Year, Month, Day of posting). Title of YouTube video [Video file].
Retrieved from URL. Damien, M. Top 10 Mining Essay? [Marcelo Damien]. (2014, April 10). Tiesto @ Ultra Buenos Aires 2014 (full set) [Video file]. Retrieved from https://youtu.be/mr4TDnR0ScM. If using our APA citation machine, choose the british, form titled, “Film” to sorting children into programs likely to be for automatically cite your YouTube videos. Looking for airways wiki a source type that is not on monopoly when:, this guide? Here is another useful link to follow. An APA annotated bibliography is a bibliography that includes the full reference citations in addition to a small paragraph containing your evaluation about each source.
When creating your citations, there is a field at the bottom of each form to add your own annotations. Looking to create an APA format title page? Head to Citation Machine’s homepage and choose “Title Page” at airways, the top of the screen. A written work or composition found in print, or digitally as an e-book. Can be non-fiction or fiction. A popular work published periodically (weekly, monthly etc.) focusing on a specific interest or subject.
A periodical publication containing current events, news, interviews and a natural monopoly when:, opinion articles. A collection of pages that provides information about a certain topic. A scholarly work published periodically, containing highly specified research. A motion picture or movie. British? Can be a fictional movie, documentary or even YouTube videos. Copyright © 2000 - 2017 by Citation Machine™, a Chegg Service.
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Common Application Activities List. Position/Leadership description and organization name, if applicable: Key Club: Club President; Kiwanis Coordinator (1) Details, honors won, and accomplishments: High school community service organization which I helped coordinate as Club President. Earned the Gold Member Award as well as 300+ servic. 105.
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