High Acres Landfill free essay sample

Moreover, the organization must also have a strategic capacity planning to ensure that it would meet future demands and would not affect the long-term commitment with consumers. Likely, does the organization have the design and effective capacity. One example of a company that ex. bits an excellent strategic capacity planning is the High Acres Landfill in Fairport New York. The landfill was first opened in public during 1 971 at a 21 8-acre diameter. Before, the landfill receives roughly 3,000 tons of waste per day and has only 27 employees.Now, known to be owned and controlled by the Waste Management Inc. The landfill operates approximately on a 1,000-acre site and is focused on sustainability through recycling and renewable energy production. The landfill is being funded by fees paid by households who gave away their trashes. Modern landfill works in a systematic process. The management first digs a hole-?like a tub-?and wastes are being dumped there with daily cover of soil of about 6 inches. We will write a custom essay sample on High Acres Landfill or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When the hole is eventually filled and exhausted, now forms a hill, the landfill is being planted with grass.The site is usually converted into scooper. Within the said park are recreational activities. As times goes by, the piled wastes decompose and emit a methane gas that is somehow harmful to the environment. That is why, the Waste Management Inc. Ensures that top, bottom, sides and every layer of waste dumped into the landfill are guarded by nonprogrammable liners. The liners serve to avoid leakage of a harmful toxic called lactate (produced by chemicals, heavy metals, etc. ) to the groundwater. Management is also capturing the methane gas, processing it, and turning it into clean natural gas.The said methane gas goes through a vacuum, being cooled, converted and mixed with other chemicals that will later on result to electricity for thousands of household nearby. Now, the trash becomes power. Though at first, people in Fairport, New York considered the construction of landfill as a bad thing, dirty and unpleasant to the community, a visit in the landscape will eliminate the misconceptions. As to say, the landfill itself is free of odor, except maybe when there is an arrival Of truck in the dumpiest loaded with wastes.This kind of system is not only beneficial for he community, but also for the environment. Of course, the construction and operation of High Acres Landfill and Recycling Center are still subject to state regulations to guarantee that what they do is safe for the community and maintains the sustainability they are saying. As to say, Waste Management Inc. Has an excellent strategic capacity planning. Coming up with this big thing is exceptional, turning those wastes into power. I just hope Philippines has this kind of system that can help not only preserve the wellness of nature, but also make a new one.

Elements of Art

Elements of Art Each work of art has elements of unity and elements of variety. Variety balances out unity and keeps things interesting. The center of interest or focal point is the place the artist draws your eyes first. Artists use balance in order to construct paintings. These elements of art such as unity, variety, focal point or area of interest and balance will be used to give you a better understanding. Examples from "Giorgio de Chirico" (The Mystery and Melancholy of a Street, 1914), "Pablo Picasso" (Seated Nude, 1909, Spanish), "Francisco de Goya" (Saturn Devouring His Children, 1819) and "Piet Mondrain" (Devotie, 1908) will be used merely as informational pieces to convey these elements of art.Some ways of creating unity might be to make everything in a painting a similar color, or a series of repeating shapes, or a consistent texture made with brush strokes. At times, variety coerces the eye to pay particular attention to that object.Piet Mondrain chairsVariety occurs when an artist creat es something that looks different from the rest of the artwork. For example, "Giorgio de Chirico", (The Mystery and Melancholy of a street, 1914) depicts unity and variety with light/dark (cooler and warmer hues) various shapes and lines. Unity is depicted in the repletion of the square windows, directly above the repletion of archways alongside two buildings. Variety is depicted in the chosen colors and various shapes and lines. In "Chirico's" oil canvas, variety is applied by the contrasting of warmer hues aside the cooler hues (light and dark) conveying both space/distance and receding/closeness. The unity and variety in this canvas is brought together through the repetition depicted on the two buildings, the warmer hues and light expressing depth and the cooler hues and dark expressing the closeness. These same principles of the elements...

Physiological Differences between Children and Adluts Essay

Physiological Differences between Children and Adluts - Essay Example Knowledge about human physiology dictates the approach that a teacher should use when handling children. Human physiology of a child differs from adult. Notably, adult language is different from child language. This paper identifies the physiological differences between adult and children, which influence their response to exercise or sport. Physiologists believe that major physiological differences that exist between adults and children influence their ability to respond to physical activities. Human body systems such as respiratory system and cardiovascular system among other systems influence the ability of an individual to handle a particular amount of physical exercises (Kirk, MacDonald, & O’Sullivan 2006:232). The physiological differences that exist between adults and children include difference in cardiovascular system, respiratory system, and ability of the human body to withstand fatigue. Adults have fully developed organ systems, which influence their ability to wit hstand strenuous exercises. On the other hand, children organ systems are still developing. Concerning these physiological differences, children are able to do a given amount of exercises (Armstrong, et. al. 2008:81). Another notable difference is the blood content of the body. Adult have large quantity of blood, which is responsible for oxygen circulation in the body. Cardiovascular system is responsible for the transportation of oxygen in the body from the heart to other parts of the body through the blood (Armstrong, 2007:128). Oxygen delivery to various parts of the body depends on the amount of blood pumped by the heart. Children have low volume of blood, which translate to the amount of oxygen supplied in various body organs. On the other hand, the pumping rate of the heart in children is higher than in adult. Another notable difference is ventricular size of the heart. Adults have large ventricular size compared to children. This influences the volume of blood pumped by the h eart in each pumping stroke. Another notable difference between adults and children is that children have low tolerance rate to high temperatures and humidity. The respiratory system is responsible for gaseous exchange in the human body. Ventilation refers to the amount of gaseous exchange per minute. Ventilation is a product of tidal volume and the rate of breathing. Children breathe rapidly compared to adults because they have low tidal volume. Adults have well developed lungs, which explain the difference in breathing frequency between adults and children. The later have small organs thereby influencing the volume of air exchange. Respiration depends on surface area of the body to its volume ratio (Kincheloe, & Horn, 2008:123). The children have a high rate of respiration compared to adults. Physical activities and gender influence the rate of respiration. When an individual is doing a strenuous activity, the rate of respiration tend to increase. Gender differences influence basa l metabolic rate. Women have a basal metabolic rate which low compared to men. This explains the difference in ability to handle strenuous exercises between girls and boys. Naturally, girls would handle simple physical exercises without straining. Environmental factors such as temperature and humidity influence oxygen supply in the human body. Physiologists observe that children response to high temperat

Japanese Spirit, Western Thinks Essay Example | Topics and Well Written Essays - 750 words

Japanese Spirit, Western Thinks - Essay Example According to the essay "Japanese Spirit, Western Thinks" findings, Japan has been an expert in taking an idea and transforming it into something sensational. In manufacturing, for example, Japanese practice has greatly advanced by creating a hybrid based on the material and technologies from the West, while maintaining the traditional processes that have proven their worth for centuries. Since practically the most difficult part of ensuring an ideology’s success is to come up with the ideology in the first place, Japan was able to bypass this step and leaped forward to the modification and implementation part, thus keeping their efforts to a minimum while producing the most optimal results at the same time. Furthermore, their selective adaptation allowed Japan to just pick out the aspects of Western culture and ideologies that would apply to their own local flavor. Thus, the result was most often better by leaps and bounds compared to the original. Thus, it may be quite unfair for the author to claim that â€Å"Japan's leaders continue to use these cultural excuses, as they have for 150 years, to mask their own efforts to cling to power and prestige. The ugly, undemocratic and illiberal aspects of Japanese traditionalism continue to lurk behind its admirable elements.† In fact, as the author himself pointed out almost bitterly, Japan has applied this methodology many years before the coming of the Westerners. As an illustration, the religion and language has remained quite intact despite the surge of Western ideologies towards their direction.

Research into Independent University Learning

Research into Independent University Learning Hazel Christie, Paul Barron and Norma D Annunzio-Green published an article Direct entrants in transition: becoming independent learners in Studies in Higher Education, 2013. It examines students who have come from College having undertaken one or two years of equivalent education, then transitioned directly into a second or third year of a degree in University. Information was taken from direct entry students in their first year of study at University identifying what factors helped them succeed in studies. It identified that students who adjust quickly to new education environments understand what independent learning entails. The challenge for direct entrant students is adjusting to the different learning environment at the university level, where students are required to function considerably more independently than they are used to at college.   A critical factor of success is the ability to be flexible in adapting to new learning environments and adopting the attributes of an independent learner.   Other characteristics of success are students concepts of assessment and time management. Not only understanding the contents and required format prove challenging for students, but also managing their time effectively to allow for sufficient preparation and timely submission of assessment items is vital for academic success. This study was undertaken by Edinburgh Napier University located in Scotland over the 2006-2007 years. The study was made up of sixteen women and four men of which, six entered the second year and fourteen entered third-year studies. Eleven took business studies with the rest undertaking other related courses. Twelve were mature aged, working part time and or raising families. Eight students pathway went through school, college then to university. Interviews were taped and then transcribed at the end of the first year, discussing previous learning environments and their perceptions and preparedness for studies. Information collected was on initial expectations of the new learning environment at the university, the extent to which their expectations were met, and issues around teaching and learning. The study found two key success factors in transitioning to university and becoming successful learners, coping and succeeding in module assessments, and good time management skills. Results identified three groups. Group one found transition reasonably smooth, the second found it hard to adjust, the third found it overwhelming and struggled to cope. The overall transition experience was challenging coming from structured and directed learning to independent learning. Group one were flexible and adapted quickly to the new learning style. They were confident and able to prioritise their time to separate study, work and family life. They believed this was imperative to their success. Students recognised the need to prepare for lectures and tutorials in advance, and the need for feedback on performance to critique themselves for self-improvement. The second group had high expectations but found difficulties in making the transition. They struggled with independent research, the conventions of essay writing, referencing and putting the material together. Students struggled to achieve a balance between their studies and other commitments. By putting things off they engaged in crisis management or adopted a do enough approach. Again, this group identified the need for independent learning and time management skills. They reflected on the need to improve on this if they wanted to be successful at university. The final group was struggling to understand independent learning and found it difficult to take ownership of their learning. They experienced crises which made some consider leaving. None were nervous about starting university, more so they struggled to adjust to university study. They had limited understanding of what independent learning demanded and struggled with time management, interlinking work, social and academic time. Expectations were, they would study the same way as in college, relying on lecturers to guide them and advise on reading material needed. Likewise, lecturers were not aware that they had direct entry students who were unaware what university required. Twenty students were interviewed about their experience of entering university directly from college into a second or third year of a university qualification. There was an assumption from the university that there would be a smooth transition, moving from one education framework to the next. Some students transitioned rapidly however others had difficulties with this transition. These students believed that support would continue, like what was provided at the college. Overall, students need to develop independent learning and time management skills to be successful in the transition to university. Universities need to identify and provide support to those students transitioning from college to university. Characteristics Time management Prior to commencing this course, I felt I was ready to study. I knew I would have trouble with chemistry and biology, but I believed I was ready. After the first week, I soon learnt I was wrong. I then drew up a study timetable and highlighted in different colours each course with lectures, tutorials and study. I utilised the semester planner and diary plotting my course timetable and assessment dates. On Sundays, I now print out the weeks PowerPoint presentations and go through these with study materials to support my learning prior to attending classes. With my prior work experience, I rapidly adapt to change. My family has started encroaching into my study schedule. I have since adjusted some of my study time to after the children are in bed.   I have found some lectures hard to follow, I now watch the recordings from Sippy Downs. I attend the recently introduced weekly consultation support for chemistry and biology to aid my learning. From discussions with co-students, I now utilise YouTube videos to assist my chemistry and biology learning. I have a weakness in writing, so I am using an online grammar spell checker Reverso. With these strategies in place, I have been successful in keeping a study family life balance. Preparedness for Classes The following information has supported my preparedness for classes. On my study wall, I have a timetable outlining lectures and tutorials. A weekly planner has been created setting out each course, highlighted in a different colour showing the day and times scheduled for lectures, tutorials and study. My weekly planner has been amended due to the need of additional time required for the study. This will be monitored and adjusted as changes are needed. A semester planner detailing due dates for each assessment and how they are to be submitted is also on the wall. I update my diary each week with each weeks classes and any additional information as it comes to hand. I attended the two-day skills workshop the week prior to studying studies and I have enrolled in upcoming skills workshops that are available throughout the semester. I have read the TPP101 Course Outline and I review it as we progress through the semester. I access Blackboard which has my e-lectures, quizzes, lecture recordings and PowerPoint presentations, assessment criteria and due dates. These materials are supporting my preparation for classes. The Task 2 Toolkit supports my preparation for not only each week leading up to the assessment submission date but also requirements for the upcoming assessment. The workbook is providing me with opportunities to practice and check on my understanding of key points. Going through these study materials has allowed me to prepare for the class as well as identify questions which can then be asked face to face at the lecture or tutorial.

antitrust :: essays research papers

Antitrust laws protect competition, which is said to benefit consumers with better products at lower prices. The U.S. Department of Justice (DOJ) and attorney generals from 20 states has filed antitrust lawsuits against Microsoft Corporation (Microsoft), the world's largest supplier of computer software for personal computers (PCs) in the United States. Microsoft is accused of allegedly violating sections 1 and 2 of The Sherman Antitrust Act of 1890. Section 1 of the Sherman Act outlaws â€Å"every contract, combination†¦, or conspiracy, in restraint of trade." The Supreme Court has since then decided that the Sherman Act prohibits only those contracts or agreements that restrain trade unreasonably. What kinds of agreements are unreasonable is up to the courts. Section 2 of the Sherman Act makes it unlawful for a company to "monopolize, or attempt to monopolize," trade or commerce. As that law has been interpreted, it is not necessarily illegal for a company to have a monopoly or to try to achieve a monopoly position. The law is violated only if the company tries to maintain or acquire a monopoly position through tactics that either unreasonably exclude firms from the market or significantly impair their ability to compete. The DOJ feels that Microsoft has a monopoly in the field of personal computer operating systems (OSs) and that they are engaging in anticompetitive conduct. Microsoft's "Windows" operating systems are used in over 80% of PCs. More than 90% of new PCs are shipped with a version of Windows pre-installed. According to the DOJ," PC manufacturers have no commercially reasonable alternative to Microsoft operating systems for the PCs that they distribute." Other firms do exist in the operating system market for example, IBM, Oracle, Sun Apple, AT&T, Hewlett Packard, Wang, Be, Linux, Dec, Gem, and others. These firms may only have 10-20% of the market share for PC's operating systems but they do have some share of the market. This proves that Microsoft is not the only seller of operating systems as the DOJ claims. The DOJ's complaint states that, "To protect its valuable Windows monopoly against potential competitive threats, and to extend its operating system monopoly into other software markets, Microsoft has engaged in a series of anticompetitive activities. Microsoft's conduct includes agreements tying other Microsoft software products to Microsoft's Windows operating system; exclusionary agreements precluding companies from distributing, promoting, buying, or using products of Microsoft's software competitors or potential competitor; and exclusionary agreements restricting the right of companies to provide services or resources to Microsoft's software competitors or potential competitors.

Financial Market In Sri Lanka Accounting Essay

The purpose of this chapter is to put the phase and reexamine the fiscal market in Sri Lanka and to discourse the audit market with particular accent on the Big 4 audit houses. The demand and supply of companies and the general audit patterns used by companies are discussed subsequently. The background to the research further explains the ordinances on external audits while foregrounding both professional and legislative guidelines. Some characteristics of the external audit fees are discussed later.Fiscal market in Sri LankaSri Lanka ‘s fiscal system continues to stay stable and resilient underpinned by strong domestic economic growing in the face of increased hazards from the planetary macro-financial environment. This stableness is instrumental in making a favorable environment for depositors and investors, while promoting fiscal establishments and markets to work efficaciously and expeditiously, advancing investing and economic growing. Financial system stableness requires a stable fiscal and economic environment within an effectual regulative model and a safe and robust payment and colony system. The local fiscal landscape can be divided into the Money Market and the Capital Market severally. The Money Market where short-run interest- bearing assets with adulthoods of less than one twelvemonth, such as exchequer measures, commercial paper, and certifications of sedimentations are traded and ease the liquidness direction in the economic system. The Capital Market on the other manus is the market for trading in assets for adulthoods longer than one twelvemonth, such as exchequer bonds, private debt securities ( bonds and unsecured bonds ) and equities ( portions ) . Its intent is to ease the elevation of long-run financess. The Financial Market can be besides be classified harmonizing to instruments, such as the debt market and the equity market. The debt market is besides known as the Fixed Income Securities Market and its sections are the Government Securities Market ( exchequer measures and bonds ) and the Private Debt Securities Market ( commercial paper, private bonds and unsecured bonds ) . The fiscal system consists of the Central Bank, as the apex fiscal establishment, regulative authorization, fiscal establishment, a payment and colony system and a legal model. The fiscal system carries out the critical fiscal intermediation map of borrowing from excess units and loaning to shortage units. The Central Bank through its behavior of pecuniary policy influences the different sections of the Financial Market in changing grades. The Central Bank ‘s policy involvement rates have the greatest impact on a section of the Money Market called the inter-bank call money market and a section of the Fixed Income Securities Market, i.e. the Government Securities Market. The Central Bank may besides step in in the inter-bank Foreign Exchange Market, which is closely connected to the Money Market. One of the most of import maps of the fiscal system is to guarantee safety and efficiency in payments and security minutess. Fiscal substructure refers to the different systems that provide for the executing of both large-value and small-value payments. Payment and colony systems enable the transportation of money in the histories of fiscal establishments to settle fiscal duties between persons and establishments. ( Fiscal System Stability Review – Central Bank 2011 )Audited account market in Sri LankaThe Institute of Chartered Accountants of Sri Lanka ( CA ) plays a critical function as the state ‘s exclusive authorization in explicating Accounting and Auditing Standards while adhering to the International Financial Reporting Standards ( IFRS ) . The Sri Lankan audit landscape is chiefly dominated by the Big 3 audit houses which are Pricewaterhouse Coopers, Ernst & A ; Young and KMPG. These audit giants account for the bulk of audit services across the listed companies. In add-on to these major participants BDO Partners, B. R. De Silva & A ; Company, Amerasekera & A ; Company, SMJS Associates, De Zoysa Associates, R N Associates, Nandimuttu & A ; Co, Ranwatta & A ; Co are some of the other auditing houses that compete in the general audit industry of Sri Lanka. These participants largely are involved in scrutinizing companies that are non listed on the Colombo Stock Exchange.The game of Big 4 & A ; Non Big 4 audit housesThe largest web for accounting professional services identifies the Big 4 audit houses as the ‘Final four ‘ which is responsible for a bulk of audits for publically traded companies. This is largely due to the market portion of those four houses where other little houses could non vie with the top terminal work and besides that they are non dependable as hearers to big administrations. However in Sri Lanka it is noted that Deloitte Touche Tohmatsu is non a outstanding participant and merely the other three audit houses are important within the industry. The stableness, credibleness and planetary presence that these companies offer are in fact significant. In a Sri Lankan context these companies have an border and go a formidable rival for about all the listed companies. Firm Gross Employees Fiscal Year Headquarterss Pricewaterhouse Peter coopers $ 29.2bn 169,000 2011 United Kingdom Deloitte Touche Tohmatsu 28.8bn 182,000 2011 United States Ernst & A ; Young 22.9bn 152,000 2011 United Kingdom KMPG 22.7bn 145,000 2011 Nederlands Table: Financials of the Big 4 Audited account Firms Mention: Company Financials ( PWC 2011, E & A ; Y2011, KMPG 2011, Deloitte 2011 )Demand and SupplyIn footings of geographics, the American part histories for a 40 % and worsening portion of planetary combined grosss. From 2010 to 2011 nevertheless, the American part had a strong public presentation growing of 9.9 % . Europe has 44 % of combined house grosss and increased 5.4 % from 2010 to 2011, turning the slowest due to regional uncertainness. Asiatic grosss have more than doubled from $ 7 billion in 2004 to $ 17 billion in 2011, and grew a dramatic 17.4 % from 2010 to 2011. ( The 2011 Big Four Firm Performance Analysis ) Harmonizing to employee statistics, indicated in the Big 4 Performance analysis study for twelvemonth 2011 the four houses jointly employ staff of more than 65,000 across the Earth with 35,000 spouses. It besides indicates that the net employment increased by 36,000 from 2010 to 2011. This gives an indicant of how important these companies are and to what extent they dominate the full audit landscape.Regulations on external auditingAll listed companies should set up formal and crystalline agreements with regard to the concern monitoring patterns, typically overseen by the audit commission, and involves the application of accounting policies, fiscal coverage patterns, supervising guidelines, build relationships with the company hearers. Once this is finalised a listed company should obtain the services of a professional audit house. To this consequence the company must make out to the model on Sri Lankan Auditing criterions. The Companies Act of 2007 besides has a series of ordinances that need to be adhered to when choosing and commissioning the services or an external hearer. This is besides applicable in the event of altering the bing audit house. It is obligatory for listed companies to follow with the Sri Lankan Accounting Standards every bit good as the Listing Rules of the Colombo Stock Exchange when fixing audited fiscal statements which are included in their Annual Report. Consequently, one-year studies normally include audited fiscal statements of the Company, Director ‘s study and the revelations required by regulation 7.6 of the Listing Rules and must be circulated to stockholders before the termination of five ( 5 ) months from the terminal of the fiscal twelvemonth. This is one of the chief considerations that the listed companies must run into in order to follow with the demands mandated by the Securities and Exchange Commission and the Colombo Stock Exchange.Professional guidelinesThe Sri Lankan Auditing Standards are created on the International Standards on Auditing ( ISA ) published by the International Auditing and Assurance Standards Board ( IAASB ) of the International Federation of Accountants ( IFAC ) , with little alterations to run into local conditions and demands. It sets out the basic rules and related patterns and processs that apply to audits of fiscal statements. Hence this confirms conformity in all stuffs respect to the International Standards on Auditing. Under the Sri Lanka Accounting & A ; Auditing Standards Act No. 15 of 1995, conformity with these Standards is ineluctable when transporting out the audits of entities specified in the said Act. This Act non merely places the duty of following with these Standards on the Auditors entirely, but besides places a corresponding duty on the entity ‘s direction to take all sensible stairss to guarantee that these Standards are complied with in the behavior of the audits of their histories.Legislative guidelinesWhen analyzing the legislative model for the listed companies, it is the duty of the audit commissions of listed companies to find the audit procedure both internal and external. Audit commission duties in companies are to be enriched harmonizing to the Sri Lanka subdivision of the Association of Chartered Certified Accountants which will make an extra bed of administration and answerability. This will guarantee that naming audit houses to carry on external audits will now rest in the custodies of these audit commissions which will supervise and supply transparence to the audit procedure. Stairss are taken to guarantee that all listed companies provide information publically on hearer independency. This corporate revelation has enabled more transparence into the audit procedure. Therefore hearers are bound to present comprehensive information on their independent study and hazard and internal control reappraisals. In the aftermath of important disagreements in corporate revelations in listed companies it is of import to observe that hearers merely give an sentiment of the true and just position of the fiscal statements taken as a whole, in footings of materiality, which is termed as a sensible confidence and non an absolute confidence, in conformity with the international accounting criterions.Features of external audit servicesAn external audit is a reappraisal of the fiscal statements or studies of an entity, normally a authorities or concern, by person non affiliated with the company or an bureau. External audits play a cardinal function in placing fiscal mistakes of concerns and authoritiess because they are conducted by outside persons and hence supply an impartial judgement. External audits are normally performed at regular intervals by concerns, and are typically required annually by jurisprudence for authoritiess. External audits are performed to confirm that the fiscal statements of an entity are right presented with a true and just position. They do non affect an existent accounting of a concern ‘ fiscal histories, but instead external audits are an independent rating of fiscal paperss provided to the party, that carries out the audit. For a private-sector concern, an external audit will typically include a reappraisal of the company ‘s quarterly or monthly fiscal studies every bit good as statements on grosss and expenditures to guarantee they are right presented. For authoritiess, an external audit will include a reappraisal of the budget, the distribution of financess and the disbursals to guarantee the budgeted grosss and disbursals were right compiled and used. An external audit will have a study sketching the hearer ‘s findings. This will by and large be a sum-up of the overall cogency of the fiscal statements and paperss as presented by the company or authorities which is normally presented as the Statement of Auditors in the Annual Reports. Should the external hearer uncover disagreements between the statements presented by the company and his findings, these will be noted in the study as good. The audit will frequently include fiscal suggestions for the entity as ways to better its overall fiscal standing and accounting patterns. The more of import characteristic of an external audit is the decision of the hearer. A favorable decision is indifferent grounds that the entity is describing fiscal informations right while a negative decision is a ruddy flag for hapless accounting patterns.DrumheadThe stableness of the fiscal market in Sri Lanka is a cardinal driver of economic growing and nutriment. Similarly the capital markets provide a gateway for foreign investing and excite growing flights. The Sri Lankan Auditing Standards board and the Institute of Charted Accountants are the top government organic structures that guarantee good patterns and transparence in the industry. In drumhead it was revealed that in Sri Lanka a bulk of the listed companies prefer to seek the services of three of the Big4 audit houses, viz. , Ernst & A ; Young, KMPG and Pricewaterhouse Coopers. There are some smaller audit houses that are non so important in supplying services to the listed companies. This chapter discusses the ordinances on external audits while emphasizing the importance of both professional and legislative guidelines. Appraisal of the external audit fees, its composing and services offered have been discussed from a Sri Lankan position.