Direct Practice in Social Work Essay Example | Topics and Well Written Essays - 1500 words

Direct Practice in Social Work - Essay Example Therapy is likely to be most effective when a therapist is fully integrated into the treatment relationship; hence a therapist’s ability to fully and honestly express feelings and perceptions may be helpful in dispelling the notion of a â€Å"false front† being put forward by the practitioner (Clark, 2007:71). The objective of treatment is to gain authenticity in the therapist-client relationship, but these disclosures should be â€Å"purposeful and well timed† if they are to be beneficial (Clark, 2007:71). If on the other hand, such self disclosure is not purposeful and is done in a judgmental sort of way, it could be problematic because it could undermine the efficacy of the treatment and thereby, the therapist’s objective of gaining authenticity in the relationship. 2. The client Linda is a sexually abused person with a very negative perception of herself. Hence, it may be much better to focus upon the client herself and work towards helping her deal with her negative perceptions of herself rather than involving the therapist’s personal reactions to the client. Linda sees a rift between the therapist and herself, she perceives the therapist as being in a position of superiority. Hence if the therapist talks to Linda about her personal reactions to her client, then it needs to be done in a positive, focused manner. Rather than the therapist using a self involved statement such as â€Å"right now, I’m feeling a little cornered†, it may be more effective to couch the therapist reaction in a more positive and honest way. For example, if the therapist had responded more honestly by stating, â€Å"I have not personally been through such a shattering experience as you have but as I listen to you, I am impressed by the strength an d courage you have displayed in this situation. While you may feel that I am in a superior position, I tend to view this situation differently; I feel that you are far superior to me because you have displayed

Creating an atmosphere of tension Essay Example for Free

Creating an atmosphere of tension Essay Compare the opening scenes of two film versions of Great Expectations and review how effective they are in creating an atmosphere of tension.  The widely known book Great Expectations by Charles Dickens has many film adaptations, but during this essay I will be concentrating on two particular versions, the 1945 version, directed by David Lean and the 1997 version, directed by Julian Jarrold. During this essay I will be reviewing how effective each of these openings are and comparing them. Camera Angles are clearly the most important factor at creating an atmosphere of tension in the opening of this film. For an audience of today the camera angles and shots, from the later version directed by Julian Jarrold is much more effective at creating tension, as the short, snappy changes between shots such as jump shot to the grave yard, close up on the convicts feet, jump shot, Pips face, jump shot, close up on the convicts feet again etc. This fast action keeps the audience engaged and they always have something to be looking at. Also Julian Jarrold cleverly uses sea gulls for two of the shots, to show that maybe something scary, that cant be shown on screen is happening and also can be compared to Pip trapped by the convict unlike the free, flying birds. This provokes the audience to wonder what might be happening and want to carry on watching to find out. However David Lean doesnt make much use of the Camera angles, and in effect his opening of the film isnt as interesting or engaging. In total David Lean uses about 10 different shots which compared to Julian Jarrold is nothing. But both directors use a similar shot during the opening, David Lean uses a long shot and Julian Jarrold uses a long shot, zooming in on Pip while on the marshes to show the setting of the film and to show how small and vulnerable Pip is. As well as the camera angles and shots the music and sound effects accompanying them play an important role at creating tension. In the opening credits of the earlier version, directed by David Lean, the music accompanying the credits convinces the audience with its happy, jolly, music that the film is going to be exactly how the music sounds, happy, jolly etc. but the actual opening of this film version is the total opposite, portraying a dark miserable opening to the film. Whereas Julian Jarrold in the later version, opens the scene with one long note of eerie, mystical music to set the atmosphere of the film. He also changes the speed in which the music is played, slowing it down in places to suit what may be happening the film. At the start of David Leans version he uses the older Pip to narrate from the book Great Expectations, which is lighted by a spot light, this isnt very effective as it tell the audience that Pip is still alive at the end, leaving some of the suspense out of the scene. David Lean uses a number of sound effects such as bird noises to make the marshes sound wild and tries to create tension by using the creaking of trees and rattling of chains on the convict. As the technology was not as well advanced in 1945 as it is today the sound effects are obviously not as good as the 1997 and this can make the film seem inadequate compared to Julian Jarrolds version. Similar to David Lean, Julian Jarrold uses a wide range of sound effects to show the wildness and desolate marshes, but he also uses sounds such as foot steps and heavy breathing which interrupts the music at times. Although David Lean contradicts the film with the music, he uses the weather effectively to set the atmosphere, using strong wind, that whistles in the vast open marshes, to show how desolate they are. In the later version, Julian Jarrold doesnt use the weather to set the mood, he uses clear blue skies, but he uses the sky to show the time changes, for example, when Pip is running home the sun is setting, to show that it is evening. Both directors have used similar sets for the marshes, flat, desolate areas to convey how small and alone Pip is. David Lean uses quite an open area for the graveyard which isnt that effective. Julian Jarrold however uses a long grassy field which is very enclosed where Pip is being chased toward the graveyard by the convict, which suggests Pip is being hunted like a wild animal. He uses this enclosed space to relate to todays audience. Both directors have chosen to light Pips face, as a sign of good and keep the convicts face dark, as a sign of evil. A c lassic thing that most directors tend to use. Both directors for the cast of the convict have ventured down similar paths. Using well built, ugly, bald and strong man for the role of the convict, that towers over Pip to show how small and venerable he is. The convict wear dark, dirty and ripped cotton clothing, to show that he has had a rough journey and has chains and an iron on his leg to show that he is a escaped convict. On the contrary the directors have chosen almost opposite actors for Pip. David Lean chose a blonde haired, blue eyed baby faced, neat and innocent looking boy, giving the impression he is a polite well behaved boy and Julian Jarrold chose a brown haired boy, with longish messy hair, brown eyes and a rough, rugged, cheeky look about him, to suit todays audience and meet their expectations of a boy of that age, so its easier for them to relate to the film. David Leans Pip wears a scarf, shirt, waist coast and slightly short trousers showing that he is poor and Julian Jarrolds Pip wears short trousers and a sh irt, which is very dirty and ripped. David Lean chooses to stay very close to the script in the book and the script is almost the exact writings from the book. But Julian Jarrold however decided to use none of the script and let the actions speak for themselves, in the whole of the opening only one word is said, which is MUMMY which is said by Pip.  In conclusion both films are effective at creating an atmosphere or tension for each of the targeted audiences. As the version directed by David Lean was made in 1945, people had different interests, so that particular version shown to an audience today may not be that effective as the later version directed by Julian Jarrold.

Essay on Voltaires Candide - Optimism in Candide :: Candide essays

Optimism in Candide Voltaire's Candide uses anti-heroism as an object of mockery against the philosophers of the Enlightenment. Candide, the hero of the novel travels around the world where he encounters many difficulties. During his travels, he sticks to the teaching of his tutor, Doctor Pangloss, believing that "everything is for the best" (3). Voltaire points out the illogicality of this doctrine, "if Columbus had not caught, on an American island, this sickness which attacks the source of generation [...] we should have neither chocolate or cochineal" (8). The sheer stupidity of these illogical conclusions points out Voltaire's problem with most optimists: the illogical degree to which they would carry their doctrine. Voltaire would argue that noses were not designed for spectacles, but rather spectacles were designed for preexisting noses. Pangloss's interpretation of cause and effect is so ignorant as to be comical. While Candide tells an interesting story, it is more important as a satire. Howeve r, this does not prove Voltaire is a pessimist. Â   During the age of Enlightenment, the philosophes believed that reason could be used to explain everything. The philosophes believed that people could make the world a better place to live in. Voltaire is against such optimism. Ian Bell Says "The 'optimist' argument then, was complex and sophisticated, but like all ironists Voltaire chose to simplify it to the extent that it seemed complacent and absurd, and he went on to cast doubt on our chances of ever securing 'eternal happiness'"(1-2). According to Voltaire true happiness can only be experienced in an unreal world. The multitudes of disasters that Candide endures after leaving Eldorado culminate in his eventual abandonment of optimism. Candide loses four of his sheep laden with priceless jewels due to natural causes, and then sees his two remaining sheep stolen, and the local magistrate indifferent to the theft. "Certainly, [says Candide,] if everything goes well, it is in Eldorado and not in the rest of the world" (42). Candide goes a step further, "Oh Pangloss, cried Candide, you have no notion of these abominations! I'm through, I must give up your optimism after all. What's optimism? said Cacambo. Alas, said Candide, it is a mania for saying things are well when one is in hell" (40). Candide's enthusiastic view of life is contrasted with, and challenged by suffering that he endures throughout the book. Hence, Voltaire uses the book to satirize the foolishness of optimism.

Small Scale Textile Industry

SMALL SCALE TEXTILE INDUSTRY ABSTRACT India is the world’s second largest producer of textiles and garments after China. It is the world’s third largest producer of cotton—after China and the USA—and the second largest cotton consumer after China. The Indian textile industry is as diverse and complex as country itself and it combines with equal equanimity this immense diversity into a cohesive whole. The fundamental strength of this industry flows from its strong production base of wide range of fibres / yarns from natural fibres like cotton, jute, silk and wool to synthetic /man-made fibres like polyester, viscose, nylon and acrylic.The growth pattern of the Indian textile industry in the last decade has been considerably more than the previous decades, primarily on account of liberalization of trade and economic policies initiated by the Government in the 1990s. In producer-driven value chains, large, usually transnational, manufacturers play the central roles in coordinating production networks. This is typical of capital- and technologyintensive industries such as automobiles, aircraft, computers, semiconductors and heavy machinery.Buyer-driven value chains are those in which large retailers, marketers and branded manufacturers play the pivotal roles in setting up decentralized production networks in a variety of exporting countries, typically located in developing countries. This pattern of trade-led industrialization has become common in labour-intensive, consumer-goods industries such as garments, footwear, toys, handicrafts and consumer electronics. Large manufacturers control the producer-driven value chains at the point of production, while marketers and merchandisers exercise the main leverage in buyer-driven value chains at the design and retail stages.Apparel is an ideal industry for examining the dynamics of buyer-driven value chains. The relative ease of setting up clothing companies, coupled with the prevalence of dev eloped-country protectionism in this sector, has led to an unparalleled diversity of garment exporters in the third world. Apparel is an ideal industry for examining the dynamics of buyer-driven value chains. India’s textile industry comprises mostly smallscale, non-integrated spinning, weaving, finishing, and apparel-making enterprises. In this term paper, we study about the small scale Indian Textile Industry, its importance, role, roducts, finance, subsidies, attractiveness and the growth. We also present opportunities in this sector, the challenges, jobs and salaries in these industries. HISTORY OF INDIAN TEXTILE INDUSTRY India has been well known for her textile goods since very ancient times. The traditional textile industry of India was virtually decayed during the colonial regime. However, the modern textile industry took birth in India in the early nineteenth century when the first textile mill in the country was established at Fort gloster near Calcutta in 1818.The cotton textile industry, however, made its real beginning in Bombay, in 1850s. The first cotton textile mill of Bombay was established in 1854 by a Parsi cotton merchant then engaged in overseas and internal trade. Indeed, the vast majority of the early mills were the handiwork of Parsi merchants engaged in yarn and cloth trade at home and Chinese and African markets. The first cotton mill in Ahmedabad, which was eventually to emerge as a rival centre to Bombay, was established in 1861. The spread of the textile industry to Ahmedabad was largely due to the Gujarati trading class.The cotton textile industry made rapid progress in the second half of the nineteenth century and by the end of the century there were 178 cotton textile mills; but during the year 1900 the cotton textile industry was in bad state due to the great famine and a number of mills of Bombay and Ahmedabad were to be closed down for long periods. The two world wars and the Swadeshi movement provided great stimulus t o the Indian cotton textile industry. However, during the period 1922 to 1937 the industry was in doldrums and during this period a number of the Bombay mills changed hands. The number of mills increased from 178 with 4. 5 lakh looms in 1901 to 249 mills with 13. 35 lakh looms in 1921 and further to 396 mills with over 20 lakh looms in 1941. By 1945 there were 417 mills employing 5. 10 lakh workers. The partition of the country at the time of independence affected the cotton textile industry also. The Indian union got 409 out of the 423 textiles mills of the undivided India. 14 mills and 22 per cent of the land under cotton cultivation went to Pakistan. Some mills were closed down for some time. For a number of years since independence, Indian mills had to import cotton from Pakistan and other countries.After independence, the cotton textile industry made rapid strides under the Plans. Between 1951 and 1982 the total number of spindles doubled from 11 million to 22 million. It incre ased further to well over 26 million by 1989-90. A SMALL SCALE INDUSTRY In most of the developing countries like India, Small Scale Industries (SSI) constitutes an important and crucial segment of the industrial sector. They play an important role in employment creation, resource utilization and income generation and helping to promote changes in a gradual and phased manner.They have been given an important place in the framework of Indian planning since beginning both for economic and ideological reasons. The reasons are obvious. The scarcity of capital in India severely limits the number of non-farm jobs that can be created because investment costs per job are high in large and medium industries. An effective development policy has to attempt to increase the use of labor, relative to capital to the extent that it is economically efficient. Small scale enterprises are generally more labor intensive than larger organizations.As a matter of fact, small scale sector has now emerged as a dynamic and vibrant sector for the Indian economy in recent years. It has attracted so much attention not only from industrial planners and economists but also from sociologists, administrators and politicians. Definition of Small Scale Industry: The Small Scale Industries Board in 1955 defined, â€Å"Small-scale industry as a unit employing less than 50 employees if using power and less than 100 employees if not using power and with a capital asset not exceeding Rs. 5 lakhs†. ‘The initial capital investment of Rs. lakhs has been changed to Rs. 10 lakhs for small industries and Rs. 15 lakhs for ancillaries in 1975. Again this fixed capital investment limit was raised to Rs. 15 lakhs for small units and Rs. 20 lakhs for ancillary units in 1980. The Government of India in 1985 has further increased the investment limit to Rs. 35 lakhs for small-scale units and 45 lakhs for ancillary units. Again the new Industrial Policy in 1991 raised the investment ceilings in plant and machinery to Rs. 60 lakhs for small-scale units and Rs. 75 lakhs for ancillary units.As per the Abid Hussain Committee's recommendations on small-scale industry, the Government of India has, in March 1997 further raised investment ceilings to Rs. 3 crores for small-scale and ancillary industries and to Rs. 50 lakhs for tiny industry. THE TEXTILE AND APPAREL SUPPLY CHAIN TRENDS IN PRODUCTION- YARN AND FABRIC (SMALL SCALE INDUSTRIES) Yarn and fabric production has been annually growing at 1. 9% and 2. 7% respecitvely since 2000. Yarn production has increased from 3,940 mn kg in 1999? 00 to 4,326 mn kg in 2004? 05. Man? made yarn has driven much of this, showing a robust growth of 4. % in the last five years. Spun yarn production and the cotton yarn sector have also grown, albeit less impressively, recording growths of 2. 4% and 0. 6% respectively. Fabric production has been growing at 2. 7% annually between 2000 and 2005, driven primarily by the smallscale, independent powerloom s ector. Growth in the 100% non? cotton segment touched 5%, followed by cotton fabric at 1. 5% and blended fabric at 0. 3%. Fabric production touched a peak 45,378 million sq mtrs in 2004? 05, and in Nov 06, production recorded a robust 9% growth compared to the corresponding period in the previous year.STRUCTURE OF INDIA’s SMALL SCALE TEXTILE INDUSTRY The textile sector in India is one of the worlds largest. The textile industry today is divided into three segments: 1. Cotton Textiles 2. Synthetic Textiles 3. Other like Wool, Jute, Silk etc. All segments have their own place but even today cotton textiles continue to dominate with 73% share. The structure of cotton textile industry is very complex with co-existence of oldest technologies of hand spinning and hand weaving with the most sophisticated automatic spindles and loom.The structure of the textile industry is extremely complex with the modern, sophisticated and highly mechanized mill sector on the one hand and hand spin ning and hand weaving (handloom sector) on the other in between falls the decentralised small scale powerloom sector. Unlike other major textile-producing countries, India’s textile industry is comprised mostly of small-scale, nonintegrated spinning, weaving, finishing, and apparel-making enterprises. This unique industry structure is primarily a legacy of government policies that have promoted laborintensive, small-scale operations and discriminated against larger scale firms: ?Composite Mills Relatively large-scale mills that integrate spinning, weaving and, sometimes, fabric finishing are common in other major textile-producing countries. In India, however, these types of mills now account for about only 3 percent of output in the textile sector. About 276 composite mills are now operating in India, most owned by the public sector and many deemed financially ? sick.? In 2003-2004 composite mills that produced 1434 m. sq mts of cloth. Most of these mills are located in Guja rat and Maharashtra. ? SpinningSpinning is the process of converting cotton or manmade fiber into yarn to be used for weaving and knitting. This mills chiefly located in North India. Spinning sector is technology intensive and productivity is affected by the quality of cotton and the cleaning process used during ginning. Largely due to deregulation beginning in the mid-1980s, spinning is the most consolidated and technically efficient sector in India’s textile industry. Average plant size remains small, however, and technology outdated, relative to other major producers.In 2002/03, India’s spinning sector consisted of about 1,146 small-scale independent firms and 1,599 larger scale independent units. ? Weaving and knitting The weaving and knits sector lies at the heart of the industry. In 2004-05, of the total production from the weaving sector, about 46 percent was cotton cloth, 41 percent was 100% non-cotton including khadi, wool and silk and 13 percent was blended c loth. Three distinctive technologies are used in the sector – handlooms, powerlooms and knitting machines.Weaving and knitting converts cotton, manmade, or blended yarns into woven or knitted fabrics. India’s weaving and knitting sector remains highly fragmented, small-scale, and labour-intensive. This sector consists of about 3. 9 million handlooms, 380,000 ? powerloom? enter-prises that operate about 1. 7 million looms, and just 137,000 looms in the various composite mills. ?Powerlooms? are small firms, with an average loom capacity of four to five owned by independent entrepreneurs or weavers. Modern shuttleless looms account for less than 1 percent of loom capacity. Fabric Finishing Fabric finishing (also referred to as processing), which includes dyeing, printing, and other cloth preparation prior to the manufacture of clothing, is also dominated by a large number of independent, small-scale enterprises. Overall, about 2,300 processors are operating in India, incl uding about 2,100 independent units and 200 units that are integrated with spinning, weaving, or knitting units. ? Clothing Apparel is produced by about 77,000 small-scale units classified as domestic manufacturers, manufacturer exporters, and fabricators (subcontractors).ANALYSIS OF THE MATERIALS India’s textile industry comprises mostly small-scale, non-integrated spinning, weaving, finishing, and apparel-making enterprises. Wool: India’s wool industry is primarily located in the northern states of Punjab, Haryana, and Rajasthan. These three states alone account for more than 75 per cent of the production capacity, with both licensed and decentralized players. The woolen industry provides employment to approximately 1. 2 million people. Silk: India is the second largest producer of silk in the world, contributing about 18 per cent to global production.Growing demand for traditional silk fabrics and exports of handloom products has spurred growth in silk demand. Jute: Jute industry occupies an important place in India’s economy, being one of the major industries in the eastern region, particularly in West Bengal. It supports nearly 4 million farming families, besides providing direct employment to 260,000 industrial workers and livelihood to another 140,000 people in the tertiary sector and allied activities. Handloom: The handloom sector is based on Indian traditional crafts. It employs nearly 7. million people and contributes 13 per cent to cloth production. ATTRACTIVENESS OF THE ENTERPRISE – THE THRUST AREAS Textile Industry is unique in a sense that despite it being mainly small-scale, it follows the principles of large scale industries. The major thrust areas are:? ? ? ? ? ? ? ? ? ? Innovative marketing strategies Diversification of product Enhancement of textile oriented technology Quality awareness Intensifying raw materials Growth of productivity Increase in exports Financing arrangements Creating employment opportunities H uman Resource DevelopmentGROWTH AND OPPORTUNITIES The future outlook for the industry looks promising, rising income levels in both urban and rural markets will ensure a rising market for the cotton fabrics considered a basic need in the realm of new economic reforms (NER) proper attention has been given to the development of the textiles industry in the Tenth plan. Total outlay on the development of textile industry as envisaged in the tenth plan is fixed at Rs. 1980 crore. The production envisaged in the terminal year of the Tenth plan are 45,500 million sq metres of cloth 4,150 million kg of spun yarn and 1,450 million kg of man made filament yarn.The per capita availability of cloth was 28. 00 sq meters by 2006-2007 as compared to 23. 19 sq meters in 2000-01 showing a growth of 3. 19 percent. Some of the factors that led to growth of this sector are: The textile industry has been doing extremely well during the last few years in terms of production & export and has been investin g heavily in expansion and modernization of capacity. India has been experiencing strong performance in the textile industry, across different segments of the value chain, from raw materials to garments. Domestic production has been growing, as well as exports. ? ? ? ? ? ? ? ? ? ? High operational efficiency in spinning and weaving Low-cost skilled labor Large and growing domestic market Easy availability of raw materials State-of-the-art design capabilities Well-established network of related and supporting industries Sophisticated machines of higher speed and production capability Lower raw material costs, wastage costs and labor costs when compared to other countries Fully developed textile value chain extending from fiber to fabric to garment exports Favorable demand conditions Managements with business background ? ? ?Presence of qualified technical personnel Large domestic market Availability of testing facilities JOBS AND SALARIES Small scale industries are labor intensive an d they provide a large number of jobs but the salaries are not so high. Small scale textile firms don’t produce sufficient profit so as to give high salaries to the laborers. But, most of the jobs have job security because of the perennial nature of the work. The workers are skilled and hence not easily replaceable. A very important point when it comes to small scale textile industries is the large involvement of women and hence a great women employability ratio.CHALLENGES FOR SMALL SCALE TEXTILE INDUSTRIES The small scale Indian textile industry is reeling under manifold problems. The major challenges that the industry faces:- ? Sickness Sickness is widespread in the Indian textile industry. After the engineering industry, the cotton textile industry has the highest incidence of sickness. As many as 125 sick units have been taken over by the Central Government. ? Obsolescence The plant and machinery and technology employed by a number of units are obsolete.The need today is to make the industry technologically up-to-date rather than expand capacity as such. This need was foreseen quite some time back and schemes for modernization of textile industry had been introduced. ? Government Regulations Government regulations like the obligation to produced controlled cloth are against the interest of the industry. During the last two decades the excessive regulations exercised by the government on the mill sector has promoted inefficiency in both production and management. This has also resulted in a colossal waste of raw materials and productive facilities.For example, the mills are not allowed to use filament yarn in warp in order to protect the interest of art silk and power loom sector which use this yarn to cater to the affluent section of society.? ? Competition from other Countries In the international market, India has been facing severe competition from other countries like Taiwan, South Korea, China and Japan. The high cost of production of the India n industry is a serious adverse factor. ? Labor Problems Small scale industries are labor intensive. The Indian Textile Industry is frequently plagued by labor problems.The very long strike of the textile workers of Bombay caused losses amounting to millions of rupees not only to the workers and industry but also to the nation in terms of excise and other taxes and exports. ? Accumulation of Stock At times the industry faces the problems of very low off –take of stocks resulting in accumulation of huge stocks. The situation leads to price cuts and the like leading to loss or low profits. CONCLUSION The Indian textile industry is currently one of the largest and most important sector in the economy in terms of output foreign exchange earnings and employment in India.The Textile industry has the potential to scale new height in the globalized economy. The textile industry in India has gone through significant charges in anticipation of increased international competition. The i ndustry is facing numerous problems and among them the most important once are those of liquidity for many organized sector units, demand recession and insufficient price realization. The long-range problems include the need for sufficient modernisation and restructuring of the entire industry to cater more effectively to the demands of the domestic and foreign markets for textiles as per the needs of today and tomorrow.REFERENCES 1. http://www. Indianbusiness. nic. in/India-profile/textile. htm 2. http://www. economywatch. com/business-and-economy/textile-Industry. html 3. http://hotdocs. usitc. gov 4. http://www. texprocil. com/annreport/profile-texprocil. doc 5. http://www. aepcindia. com 6. http://www. in. kpmg. com 7. http://pd. cpim. org/2004/10312004-ganguly. html 8. http://www. pdexcil. org/export. htm 9. http://www. giftsnaccessories. com/magazine/Handicrafts/11. htm

Pierre Frankel in Moscow: Unfreezing Change Essay

The case describes the conundrum of Pierre Frankel, a devoted employee of H-IT which is a global IT company. He was sent to the Russian subsidiary of H-IT in Moscow, to improve the subsidiary’s performance and increase profitability. The environment that greeted Pierre on reaching the Moscow office is not at all welcoming: (i) Lebedev, who is the MD for the Russian subsidiary tried to hire a number two for himself but his move was rejected by the upper management. He knew that Pierre was the replacement and considers him a threat. (ii) The subsidiary’s 450 odd workforce considered Pierre as an outsider who is trying to bring with him a lot of structural changes and break the status quo. (iii) Many guidelines were in place, to ensure efficient functioning of the organization and were followed globally. But they were hardly ever implemented here, in the Russian subsidiary. (iv) The atmosphere that had been a result of Lebedev’s micromanagement discouraged teamwork and expression of new ideas. Not a single file could move from one desk to another without the knowledge of the MD. (v) All this can also be seen as a direct cultural implication of the disintegration of the Soviet Union in 1991, as a result of which, the â€Å"Trust, but verify† ideology had been instilled into the Russian way of thinking. Essentially, Frankel had to act as a change catalyst and unfreeze the current state of affairs at the Russian subsidiary. If he is able to change the status quo, he will be able to reveal the drawbacks of the current situation. This is necessary because if the Russians were to improve their ways, it was necessary for them to believe that change is needed. Some constructive steps that he took to learn the Russian ways were: (i) In the first few weeks, he met all the relevent leaders in the organization including the line of business leaders to learn more about the subsidiary’s operations and laying the ground work for change. (ii) He tried to get into the good books of Nadia Abramova, the head of HR and who was rumored to be very close to Lebedev. (iii) He tried to identify people who were open to learn and willing to change. (iv) He tried to hire a native Russian to assist him with his agenda for change. He was opposed by Lebedev in this endeavor but  Frankel managed to get some resumes with the help of Nadia Abramova. Suggested Solution: The priority areas identified by Frankel were: increasing business predictability, improve sales efficiency and focus on strategic internal processes. To bring about a change in the organization, he had to change the way the employees thought and worked. He had to make the work environment full of energy, collaboration and trust for each other. To bring about this, Frankel had to change himself because the Russians were not going to mould their ways at the command of an outsider. It was just how they had become culturally. To do this, Frankel was correct in looking to hire a Russian guy who could help him connect with the other employees better. He should then try and communicate with Lebedev with a clear-cut agenda and get him on board. Lebedev’s change of outlook is key if productivity is to be increased at H-IT’s Russian subsidiary, otherwise, his services can be done away with. However great his connections may be and however good his communication skills may be, if his management style is proving detrimental to the company, he is no good.

Difference Between Analytical and Synthetic Cubism

Difference Between Analytical and Synthetic Cubism Introduction In the early 20th century, the art culture in France took a dynamic turn from conventional art to adopt a contemporary form of art known as cubism. Initially, cubism was not widely accepted but pioneer cubists such as Pablo Picasso and George Braque played a pivotal role in perpetuating the new form of art to the mainstream. There are two distinct types of cubism; analytical and synthetic, the main difference between them being in the composition.Advertising We will write a custom essay sample on Difference Between Analytical and Synthetic Cubism specifically for you for only $16.05 $11/page Learn More The basic principle of cubism is the degeneration of an image, which is then re-assembled into an abstract image to articulate several viewpoints. The aim of cubism is to use a single image to depict different ideas hence allowing one single image to portray different perceptions. Cubism heavily relies on randomness thus the artwork generally lack s depth but is greatly enriched in expression. A significant influence to early cubism is Paul CÃ ©zanne (1839-1906); CÃ ©zanne was the first artist to paint with hints of cubism after he abandoned the application of depth in all of his paintings. He was of the view that paintings should embrace a two dimensions scope in order to show the difference between art and real objects (Becker 1). In line with this ideology, CÃ ©zanne abandoned the conventional three dimension perspective approach and removed special features and perspective elements from his work. In order to accentuate his paintings and still underscore his two dimension approach, CÃ ©zanne opted for abstract work and the tonal variation of color. This approach is prominent in most cubist paintings. Comparison between analytical and synthetic cubism Analytical cubism focuses more on breaking down an image into its many forms and viewpoints in order to analyze the image in all the possible angles and context, to the il lusion of a three dimension appearance (Honour Fleming 121). Synthetic cubism on the other hand focuses more on the imitation of an image usually using bright colors or collage hence the artwork is more often two dimension. A typical Cubist painting depicts real or natural objects from variable viewpoints, showing many parts of the subject at the same time (Becker 1). Such paintings can be viewed from different angles and this is achieved by reconstructing an image into a composition of geometric shapes planes and colors. The end result is the illusion of reconfiguration of space, where all sides of an object can be viewed on a two dimension plane (Hunter et al 19). History and composition Analytical cubism was the first form of cubism to be developed in the early 20th century and that was between 1905 and 1912. Analytical cubism aimed to reduce natural forms into geometric subjects with altered viewpoints and spatial cues. This form of cubism did not rely much on color and usually dark colors like grey and blue were used (Honour Fleming 122). Rather than color, analytical cubism tried to portray natural forms in geometric shapes like spheres, cubes and cylinders.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Synthetic cubism was the latter of the two types of cubism and was developed between 1912 and 1920(Hunter et al 66). In comparison with analytical cubism, synthetic cubism was more detail oriented and focused more on texture and color (Becker 1). In addition, synthetic cubism also ushered in collage elements as an integral part of subject matter. Subjects and content Subjects such as ‘The Mandolin’, 1910, ‘Landscape with bridge’, 1909, ‘The Portuguese’, 1911, ‘violin and Jug’, 1910, ‘Ma Jolie’, 1911, and ‘Ambrose Voilard’, 1910 oil on canvas paintings, were analytical cubism pa intings. As can be observed, these forms of art were more focused on pensiveness than portrayal, only giving subtle clues to the real forms involved. Analytical cubism was meant to portray the deep ideology the artist possessed in reference to the real world (Honour Fleming 119). Modifications to analytical cubism led cubist to introduce a more vibrant and colorful variety of cubism that was expressed in art works such as ‘Still Life with Chair Cane’, 1912, and ‘Guitar, Sheet Music and Glass’, 1912 (Becker 2). The introduction of collage elements can be seen for example in Picasso’s ‘Still Life with Chair Cane’, which incorporates oil cloth that was printed to look like chair caning pasted onto an oval canvas and the use of rope to frame the painting. Synthetic cubism was used mainly to show the creativity and imagination of an artist and the artist’s effort to imitate a given form (Hunter et al 72). Cubism as a modern movement T he introduction of cubism came at a time when there was an exponential growth in progress through out the globe. It was during this period that several inventions had emerged and were still emerging in regard to technological development. However, the most significant invention to the artists was the introduction of photography. It was evident that the technological revolution was ushering in a new era of modernization (Becker 1). Cubism was an effort by artists to deviate from the tried and tested traditions of Western art which were being challenged, for they were viewed as old fashioned and rigid. Conventional forms of representation were questioned as artists demanded to be in tune with the growing modernization with the introduction of a new form of artistic expression. In addition, photography was taking over most of the artistic fields that involved real images like portraits and so artists needed to conceptualize a new form of art that would uphold the appreciation for artis tic expressions.Advertising We will write a custom essay sample on Difference Between Analytical and Synthetic Cubism specifically for you for only $16.05 $11/page Learn More Artists needed a form of art to challenge photography, and they did this by exploiting the perspective of photography (Hunter et al 49). Conventional pictures and photographs were limited in terms of perspective for they could only give one viewpoint which artists viewed as deficient in composition. Another challenge artist faced was on how to express modern trends using the conventional forms of art which they felt had no correlation. Consequently, the challenges were overcome by Picasso and Braque in 1905, when they introduced cubism as a form of art. Cubism can therefore be viewed as a modern movement because it was founded amidst the need to deviate from conventional western forms of art (Honour Fleming 122). Moreover, cubism was essentially intended to express modern images such as the emerging technology at the time. Conclusion Though both forms of cubism are popular, it is dependant on an observer to decide which form of cubism they have preference over. Analytical cubism tends to have less use of color and places more focus on shape, giving the paintings a more intricate appearance. Synthetic cubism on the other hand is heavily dependant on color rather than shape and thus such paintings are usually bright and simpler when compared to analytical cubism. The force behind the emergence of this work of art was the need for a newer form of art since conventional forms were being phased out with the emergence of new technology. Picasso and Braque can generally be attributed to have founded this form of art; however, it is evident that there was extensive influence from CÃ ©zanne’s work that led to the emergence of cubism. Becker, Robert. Art Movements in Art History: Analytical and Synthetic Cubism. Art World, Apr 2002.Retrieved from: https://www.the -art-world.com/history/cubism5.htm Honour, Hugh. A world history of art (6th Edition). New York: Laurence King Publishing, 2002. Print.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Hunter, Sam, Wheeler, Daniel Jacobus, John. Modern Art. (3rd Edition). New York: Prentice Hall, 2004. Print.

Interview Example

Report/Interview Example Report/Interview – Book Report/Review Example Report Interview Report Interview I interviewed a professional nurse that holds a BSN and could be my mentor. There are various elements that make this nursing role ideal for me. To start with, it is in line with my field of study and therefore, I will be able to apply what I have learnt over the years while pursuing my degree. Secondly, the position is requires nurses to work towards patient satisfaction and delivery of quality health care to the patients (Masters, 2005). The role requires management of a give schedule as well as focus on the daily clinical duties and patient education. This role also requires application of the budgetary control and accountability skills learnt during the study (Lugton and McIntyre, 2008). The role will necessitate the important lessons that I have learnt about cultural diversity as well as challenge me to be a better nurse. The nurse believes in offering quality health care and helping parents make informed health decisions. Nursing is a stressful career that calls for emotional stability mainly when dealing with stressful events (Watson, 2008). The nurse has learnt to deal with such situations without getting personally involved. The nurse shows great empathy towards patients in pain and this reassures them. The nurse demonstrates excellent interpersonal communication with the patients as well as members of staff. The nurse also demonstrates attention to detail which ensures accuracy in administering medication. The nurse exemplifies respect of individuals from various cultural and religious backgrounds. The nurse also shows timely response to emergencies and excellent problem-solving. All these aspects relate to my long-term objectives in nursing that are to become a culturally competent and highly efficient nurse. ReferencesLugton, J., & McIntyre, R. (2005). Palliative care: The nursing role. Edinburgh: Elsevier/Churchill Livingstone.Masters, K. (2005). Role development in professional nursing practice. Sudbury, Mass.: J ones and Bartlett.Watson, J. (2008). Nursing: The philosophy and science of caring (Rev. ed.). Boulder, Colo.: University Press of Colorado.

Word Choice Practice vs. Practise

Word Choice Practice vs. Practise Word Choice: Practice vs. Practise If you read British news sources or websites online, you may have noticed that sometimes they spell practice as practise. Why do they do this? Because British people like to complicate everything! Practise (Verb) In the UK, the spelling practise is used for the verb form of the word. As such, when describing the action of practicing something, in the UK they would write: I like to practise my fire-eating act for two hours a day. Of course, in the U.S., we would spell this as practice. Practice (Noun) Thankfully, in the UK, they do at least use the correct spelling for the noun form. As such, if a Brit were describing the concept of practice, this would be the correct spelling: Practice makes perfect! It is also correct when referring to a particular example of someone having practiced something: All that practice at lion taming is really paying off! Or when referring to the customary or established way of doing something: Medical practice demands exceptional attention to detail. Practice or Practise? Luckily, in the US, this isnt an issue, as the spelling practice is used for both the noun and verb forms, so we have it pretty easy! The only time you might need to use the British spelling is if you are writing for an audience outside the United States. Practise is used by most other versions of English, including Australian and Canadian English (although practice is sometimes used for the verb in Canada, too). Even if you dont need to use it yourself, however, its good to keep this spelling difference in mind so you dont get confused next time you come across it online!

How do nurses in acute mental health ward minimize and manage patient Essay

How do nurses in acute mental health ward minimize and manage patient aggression and violence - Essay Example This should lead up to production of a comprehensive report. Findings: It is the hope of the researcher that the study will reveal the most common management measures and the most effective. The findings should be applicable in acute mental care wards to prevent violence among patients or any forms of aggression. The expected outcome is a reduction in aggression, especially that which is directed toward nurses in these wards and hence improve on their safety. Aggressive behavior in the acute mental health ward is a major concern in under mental healthcare. Turnbull and Patterson (2009) in their work, point out that nurses working in mental healthcare facilities often find themselves falling victim to assault at the ward, with at least one out ten being physically assaulted. The situation is dire. Healthcare providers in this setting are therefore tasked with finding means to manage this violence. Because of this, there has been focus around ways in which nurses in acute mental healthcare wards can minimize and manage patient aggression and violence (Chou, Lui and Mao 2002).This paper seeks to address the management of aggression and violence in mental care ward. There has been increasing attention towards violence in the mental health ward, given the escalation in the population of violent patients. These attacks, Anderson and West (2011) argue, are a reality and concern, much as the victims often think of them as a natural part of their jobs that cannot be avoided. The effects can be devastating. This fact forms the basis for this paper. The PICO model, as discussed by Davies (2011) will be employed in formulation of the research question that underpins the argument of this paper. This model is preferable to the SPICE model since it forms the basis for formulation of questions in studies that have qualitative elements mainly (Krueger, 2003), which is the nature of the study in this case, qualitative.

Development program in your public or non-profit organization Essay

Development program in your public or non-profit organization - Essay Example The second step is linking the desired business outcomes with the behavior of the employee so that they know their work, their capability, or whether they are motivated to do it. The employer needs to identify the desired competencies by collecting relevant information on the training. Third, identifying the trainable competencies is necessary, as not every competence is trainable. Evaluation of the competencies for the employees is an important step for any training through such methods as competency evaluation and tests. Using performance surveys will help in the evaluation of the employees competencies. The other step is to determine the performance gaps to establish the number of employees who need training and identifying the Cause of the gap. The employees that fall below the set standard would require training to improve their skills. The next step is to prioritize training needs for the employees by determining the percentage of the workforce needing training (Pynes, 2013). Next step will be to determine how to train using the appropriate methods such as Mentoring and coaching, use of books, use of the Web, or a classroom setting. Other training methods are the use of conferences and university programs. Another step is conducting a cost-benefits analysis and measure the cost of training method against the effectiveness of the method. As the one in charge of the training, there is the need to strike a balance between the cost of training method and its ability to give the desired results. Finally, there is the planning for training evaluation was effective and whether the trai nees retained the content learned. The training should improve the employees performance and competencies for the profitability of the business. The main objective of the training is to impact the basic knowledge to the new entrants to the organization. The next objective is to assist the employees to work more effectively in their current position by giving them the best

Civil and Criminal law in the UK Essay Example | Topics and Well Written Essays - 1500 words

Civil and Criminal law in the UK - Essay Example It is impractical to make selection of differences between criminal and civil law unless guided by a selected application of the two laws like safety in work place (Harr 2008). Nevertheless, it is impossible to analyze application of these two laws in relation to work place safety without first understanding the two concepts. A critical analysis of the major differences and similarities of the two laws will be articulated accordingly. The main feature of civil law is that it is contained in civil codes, which are illustrated as systematic and authoritative (Maguire 2007). Civil law mainly contains general rules and principals, mostly lacking details. One of the basic features of the civil law is that the court’s major duty is to apply and interpret law enclosed in a code based on case facts (Sanders 2010). This is in light with the assumption that the code regulates all cases that could arise, and when certain cases are not synchronized by the code, the court ought to apply some of the general principles used to fill the gap (Foster 2005). It is concerned with the rights and duties of individuals and institutions towards each other (Omerod 2008). The main feature of the offences focuses on negligence on health and safety of individuals (Maguire 2007). Main civil cases comprise of an action brought by a person against another in order to seek compensation for the offences committed against them (Hodge 2009) . Basically, criminal law is concerned with offences against society in general (Farrar and Mitchell 2008). In this law, crimes are defined as actions committed by individuals or institutions which violate the basic rules and principals of the society. In some situations, it becomes difficult to distinguish between criminal and civil law. However, an important feature that distinguishes the two is that in criminal law the means of demonstrating that actually an offense has or was indeed committed gas to be beyond

Question 1. Impact of Language and cultural Diversity on Ammerica's Essay

Question 1. Impact of Language and cultural Diversity on Ammerica's Pluralistic Society - Essay Example By definition, a society is composed of a group of people who shares the same beliefs, values, interests, and activities. It can be an ethnic group, a community, or a country. In relation to this, there are also different types of society that exists and co-exists. One of these societies is the pluralistic type of society where power is distributed within the sub-groups in the society. Aside from distribution of power, a pluralistic society is also diverse such as the American society (Carroll and Buchholtz 6-8). In relation to this, the diverse languages present in the American pluralistic society had greatly affected the education system of America. The differences of language brought by studying within a majority culture bring difficulties to students that enter the American educational system. There have been an increasing number of students who speak other languages other than English which causes these students to be inarticulate in the English language. Also, due to the increa se of multilingual or non-English speaking students, the educational system must provide instructions in line with the mother language of the students. In this manner, the educational system must be reevaluated in order to provide the necessary instructions for all students. Also, the cultural diversity affects the American educational system because most of the time, the minority groups are continued to be taught with the curriculum that is not based on their culture. This is because the instruction materials, as well as the teachers, continue to teach through the usual American educational system. As a result, the student will eventually be affected in terms of his or her cultural behavior (Hardman, Drew, and Egan; Naylor 99). In relation to the business industry or the corporate world of America, the presence of language and cultural diversity also means that the workforce will be made up of different types of people. These differences encompass the different beliefs, cultural or ientation, gender, race, and ethnicity. Due to this, corporate America had used the term workplace diversity in order to cite such differences. Workplace diversity also plays a vital role in the manner of managing and handling employees from top to bottom. Also, workplace diversity, if managed properly, is an advantageous way of opening a company or an industry to a more diverse clientele. In order to gain optimum advantage of workplace diversity, managers have been trained with different diversity programs. Some of the few advantages of workplace diversity include acquisition of resources, advantage in the branch of marketing, and the ability to complement bilingual skill with the orthodox skills (Pride, Hughes, and Kapoor 252-254). There were also changes in America’s mass media during the time when the American society became more and more pluralistic. Many of the media outlets conceded that it was important to act upon the continuing pluralistic society of the United Stat es fairly. In this manner, changes were done in the attitude of the media in stereotyping. In the early 1980, many of the minority groups in America were represented falsely in movies, television, and even in novels and books. However, as the increase of language and cultural diversity occurred in the United States, many media outlets had employed and changed the perspectives on minority

Budget report Essay Example | Topics and Well Written Essays - 1250 words

Budget report - Essay Example Throughout the term, my General Merchandise expenses were valued at $314.20. This figure accounted for 7.9% of the total amount I spent. I decided to break down this percentage according to the amounts I spent each month, that is, 12.1% ($192.88) in February, 7.6% ($103.00) in March, and 3.9% ($18.32) in April. In this category, I have realized that I can make a considerable improvement. There are no variations in the amounts I spent weekly on general merchandise. However, my expenditure shows that I spent less in March-$103.00 compared to February-$192.88, and even less in April-$18.32. I spent more in February because I had to travel to Georgia to visit my cousin who was newly admitted to Georgia Institute of Technology. I spent much money in air tickets and in buying gifts and a few treats. I believe that the expenses of the following months will not escalate save for a few emergencies that may arise. For groceries, my expenses accounted for 15.20% of the total expenditure. This was valued at $603.63. I had to spend a lot in groceries in March-a total of $272.78 (reflecting 45.19% of the total amount spent on groceries for the term) because I fell ill and the doctors recommended taking more than four meals a day to cater for energy loses. April’s grocery expenses were much less since I had begun cutting on my budget. Grocery expenses in April were $151.99 (25.18%) and $178.86 (29.63%) in February. I am capable of cutting more on grocery expenses by 10% in May because I have identified the stores that sell similar products at lower prices. Restaurant/Bar expenses accounted for $871.81, reflecting 21.94% of the overall expenditure. This category included buying drinks for the occasional parties we hold in our favorite restaurant, purchasing party cups, hiring rooms when it is too late to reach home, and buying burgers and pizza at least once a week. It is

Question 1. Impact of Language and cultural Diversity on Ammerica's Essay

Question 1. Impact of Language and cultural Diversity on Ammerica's Pluralistic Society - Essay Example By definition, a society is composed of a group of people who shares the same beliefs, values, interests, and activities. It can be an ethnic group, a community, or a country. In relation to this, there are also different types of society that exists and co-exists. One of these societies is the pluralistic type of society where power is distributed within the sub-groups in the society. Aside from distribution of power, a pluralistic society is also diverse such as the American society (Carroll and Buchholtz 6-8). In relation to this, the diverse languages present in the American pluralistic society had greatly affected the education system of America. The differences of language brought by studying within a majority culture bring difficulties to students that enter the American educational system. There have been an increasing number of students who speak other languages other than English which causes these students to be inarticulate in the English language. Also, due to the increa se of multilingual or non-English speaking students, the educational system must provide instructions in line with the mother language of the students. In this manner, the educational system must be reevaluated in order to provide the necessary instructions for all students. Also, the cultural diversity affects the American educational system because most of the time, the minority groups are continued to be taught with the curriculum that is not based on their culture. This is because the instruction materials, as well as the teachers, continue to teach through the usual American educational system. As a result, the student will eventually be affected in terms of his or her cultural behavior (Hardman, Drew, and Egan; Naylor 99). In relation to the business industry or the corporate world of America, the presence of language and cultural diversity also means that the workforce will be made up of different types of people. These differences encompass the different beliefs, cultural or ientation, gender, race, and ethnicity. Due to this, corporate America had used the term workplace diversity in order to cite such differences. Workplace diversity also plays a vital role in the manner of managing and handling employees from top to bottom. Also, workplace diversity, if managed properly, is an advantageous way of opening a company or an industry to a more diverse clientele. In order to gain optimum advantage of workplace diversity, managers have been trained with different diversity programs. Some of the few advantages of workplace diversity include acquisition of resources, advantage in the branch of marketing, and the ability to complement bilingual skill with the orthodox skills (Pride, Hughes, and Kapoor 252-254). There were also changes in America’s mass media during the time when the American society became more and more pluralistic. Many of the media outlets conceded that it was important to act upon the continuing pluralistic society of the United Stat es fairly. In this manner, changes were done in the attitude of the media in stereotyping. In the early 1980, many of the minority groups in America were represented falsely in movies, television, and even in novels and books. However, as the increase of language and cultural diversity occurred in the United States, many media outlets had employed and changed the perspectives on minority

A Short Analysis Of Articles About Teachers Essay

A Short Analysis Of Articles About Teachers - Essay Example The article highlights the importance of technology in bringing out the leadership role of teachers. The authors have used data based on the survey of well-known schools, to know how teachers and leaders collaborate to bring up the best leadership using technology.  As an educational leader, I can use this knowledge to encourage my staff to learn competencies to become teacher-leaders, who can use technology to enhance learning in their classroom settings. It is very important if we want our teachers to be able to spread learning through the most modern and sophisticated way.  Gunn, T.M., & Hollingsworth, M. (2013). The implementation and assessment of a shared 21st century learning vision: A district-based approach. Journal of Research on Technology in Education, 45(3), 201-228.  The study is based on changes that a school district went through when it conducted a professional development study focusing technological advancements in the area of learning. Teachers participated in the professional development study, and the number of hours that they had undertaken in the study showed how willing they were in embracing teaching by technology.  As an educational leader, I will use this information to start many such seminars and programs that aim at spreading awareness about teaching by technology. I would like to inform schools and teachers that teaching through technology is the greatest demand of the time. I would make my staff participate in authentic professional development courses and programs, o that they learn how to incorporate information and communication technology in their teaching process.  This study was conducted in 17 final year secondary school classes for Applied Information Technology course in Australia. The schools initially used assessment through traditional pen and paper system.

Wiccan traditional covens Essay Example for Free

Wiccan traditional covens Essay Wiccan traditional covens are formed thru male-female pairs thus making an obstacle for single members. The traditional practice do not however make any moral judgments about homosexuality according to Sanders (1987). The traditional covens criticize male-male or female-female pairings that is often seen as dangerous, in producing a mutually productive balance and is viewed as outside the mainstream Wicca. The understandable criticisms of traditional wiccans on the radicalism attached to gay members practicing wicca spins around the roles of a traditional heterosexual family as related by Curottt (2005). Traditional craft says that there is impossibility in working magic for two men in a gay relationship according to Salomonsen(2002). Though homosexuals cannot be barred from wicca, traditional values bar them from high ranks on the basis of sexual orientation. This contrast is an apparent reason for members to shy away from the pressures brought about by their own original group and join others or start a solitary practice. Like other religious denominations, the wiccan practice has formed dissenting opinions from other members and groups. This is highly conceivable considering the group’s lack of a centralized organization that commands a theological doctrine as a guideline for every practitioner. Like other religions, those who do not conform to the standard form their own sub-groups in order to liberalize them from the restrictions created by their own organization. Naturally, the mainstream aspect of the practice is retained as evidenced by the unified stance of Mary Anne, Sheila, Cris and Carol who vehemently denied any incorporation of evil practices and witchcraft into the wiccan religion. I firmly believe that the Wiccan practice as a religion depends upon a person’s moral and religious convictions. Most practitioners are happy with their practice because they are afforded the freedom to entertain their beliefs. The mere intolerance for hatred which is liberally taught and positively interpreted in wicca as the acceptance of other individuals is an ethical basis that any religion should uphold. Most likely, the lack of a centralized organization mandating doctrines of practice enables a group or an individual to freely incorporate or deviate from their belief and rituals without the pain of ridicule. Further, the lack of a centralized body reaping the benefits acquired from religious practice prevents conflicts from escalating which often results in a major religious disintegration. Wicca, as a religious practice teaches acceptance, love for nature and life. We can always distinguish that other religious denominations despite a strong stance against wicca have incorporated the age-old neo-pagan practices of the wiccan culture in their own beliefs. We do not have to enumerate the similarities which certainly show that the wiccan practice has long evolved even before man learned to integrate religion and culture into their social lives. Works Cited Rountree, Kathryn. Embracing the witch and the goddess: Feminist Ritual-Makers in New Zealand. London: Routledge, 2004. http://kindredspirit.co.uk/

Rationale About Job Satisfaction

Rationale About Job Satisfaction Job satisfaction is an attitude people have about their jobs and it results from their perception of their jobs and the degree to which there is a good fit between the individual and organization. Job satisfaction has been influenced by many intervening variables, such as the rewards that an employee receives.  [1]  It has been said that job satisfaction has been related to many kinds of variables. It is a variable that is commonly influenced or commonly related to many variables that the other variable will be affected because of job satisfaction. Job satisfaction is the degree to which an individual feels positively or negatively about various aspects of the job.  [2]  The satisfaction of an individual in a job is either positive or negative; it depends upon the establishment that he/she is working with if they are offering more, enough, or less elements of satisfaction to their employees. Closely related to job satisfaction is the organizational commitment which is defined as the loyalty of an individual to the organization.  [3]  It has been overlooked that someone who sets his loyalty high to his organization would strongly take pride in considering himself a part of the organization. Employees of top corporations in the Philippines display the highest level of commitment and focus among workers surveyed across the Asia Pacific region, according to a study by global consultancy firm Watson Wyatt, the employees engagement score for the Philippines stood at 77%, up by four percentages from the previous survey in 2007.  [4]  It has been observed that the Philippine loyalty factor or the motivation of the employees towards the success of the company is very strong in which the rating has been said very high among other countries in Asia. Organizational commitment or Employee loyalty is very important in a company because employees who show loyalty will be able to encourage customers to feel loyal towards the company.  [5]   The University of the Philippines conducted a study on the loyalty of employees and the study shows that only 21% of Filipino employees feel fully committed to their employers and only 12% agree that their employers are fully committed to them.  [6]  Researchers have said that the level of commitment of the employees has something to do with the level of job satisfaction that the employees are experiencing. The researcher has chosen to study this issue because she personally experienced the 2 variables which are Job Satisfaction and Organizational Commitment in one famous establishment in which her co-employees job satisfaction are low, and there is a high turnover ratio happening in this establishment. The researcher as a worker of the said company also has experienced low job satisfaction which leads her to low organizational commitment. The researcher is interested in this topic so that managers/employers would know and understand that high turnover ratio and the trainings as well as the seminars that they are given to the newly hired workers costs high and useless if the employee will only spend 1 month to work and leave the company. Aside from that, if they will continue to dissatisfy their employees, the word of mouth is a virus that easily spread from one person to another person. Especially if you are a 5 star hotel, you must ensure that every word of mouth that comes from each individual, may it be employees or guest are positive because if its negative, it may deteriorate their good name. Employees will not consider themselves as a member of the organization and the services given by the employees to the guests may not be good enough to increase or maintain customer loyalty. STATEMENT OF THE PROBLEM The researcher attempts to answer the following question: Is there a significant relationship between job satisfaction and organizational commitment among hotel employees in Tacloban City? STATEMENT OF HYPOTHESES Alternative Hypothesis There is a significant relationship between job satisfaction and organizational commitment. SIGNIFICANCE OF THE STUDY It is significant to study whether employees are satisfied or dissatisfied, committed or not committed in their job because it has been proven that employees who are much more satisfied will more likely to show positive thoughts, feelings, and actions towards their job and it would increase their organizational commitment. It is also important to study the relationship between Job Satisfaction and Organizational Commitment because this may bring a huge benefit equally to employers and employees. Human Resource Management would be able to understand that the costs of hiring and training new workers are high. Therefore, the employers should try to treasure unchanging workforce, which also helps to lessen the risks of deterioration in services offered to customers. An employee who is committed with the organization may take pride in considering himself a member and would positively persuade the consumers to patronize the products/services offered by a company. Since satisfaction increas es commitment to organizational success, and if this satisfaction would be given from employers to workers, a lot of good factors such as good supervision by supervisors, good working conditions, good interpersonal relations, better policies and administration, better pay and security, challenging work, achievement, recognition, growth and development can benefit employees. If this study shows that job satisfaction and organizational commitment are correlated, employers would only need to increase one variable and that is job satisfaction to achieve the affirmative organizational commitment of workers. CHAPTER III METHODOLOGY This chapter contains the discussion on the methods and procedures used in the study. It includes research design, locale of the study, respondents of the study, research instrument, data gathering and statistical measures used in hypothesis testing with their corresponding formulas and assessment scales. The purpose of the research work was primarily to assess with utmost objectivity. Any relevant data will be useful for the derivation of accurate insight. RESEARCH DESIGN This study is a descriptive research method using a questionnaire as the principal instrument in gathering data where there will be a real investigation on the job satisfaction and organizational commitment as evaluated by the employees. The answers will be tallied in order to measure/ quantify the 2 variables. LOCALE OF THE STUDY The study will be conducted within the City of Tacloban. The researcher would like to include Magsaysay and Paterno Street as the locale of the study. It was limited to the investigation on the job satisfaction and organizational commitment among hotel employees in Tacloban City. RESPONDENTS OF THE STUDY AND RANDOM SAMPLING The respondents of this study were the employees of different hotels who are presently working here in Tacloban City. Leyte Park Resort Hotel has a total population of more or less 70 but only 20 out of 70 are the respondents who participated the survey. Royal Suite Hotel has a total of 7 and Primrose Hotel has a total of 4 populations. So the researcher has decided to take 100% from the total population to be used for the sample. RESEARCH INSTRUMENT A set of survey questionnaire carefully prepared and will be distributed to the respondents for the purpose of gathering the necessary data. The questionnaire measures on the significant relationship between job satisfaction and organizational commitment. The researcher has found numerous questionnaires regarding job satisfaction and organizational commitment. Of all the questionnaires, the researcher has chosen to use the test for job satisfaction that is based on the research carried out by Cooper and the researcher has chosen to use the research study carried out by the student of Professor S. Cote and Professor P. Heslin for organizational commitment. In order to determine whether the questionnaires were correct and valid, the questionnaires were submitted to the instructor for verifications, corrections and improvements. The research instrument is composed of 2 sets, the Questionnaire 1 and Questionnaire 2 which both gather information to employees. It can be answered by putting an (x) mark in the appropriate parenthesis. Questionnaire 1 includes questions on the job satisfaction of hotel employees such as the job itself, inter-personal relationship, organization itself, personal growth and the quantity of work. Answers scoring is as follows: Excellent 5 points Very Good 4 points Satisfactory 3 points Below Ave. 2 points Poor 1 point Interpretation of data would be this way: the higher the score is, the better is the job satisfaction. Questionnaire 2 generally includes questions about the level of commitment of employees to their company as a whole. Answers scoring is as follows: Always 5 points Often 4 points Sometimes 3 points Seldom 2 points Never 1 point Interpretation of gathered data in questionnaire 2 would be this way: the higher the score is, the better is the organizational commitment will be. DATA GATHERING The researcher will gather her data by first, giving a letter of request asking permission to the hotel manager to include their company in her research. She has spoken to a variety of persons with different positions to allow her to conduct a survey in their establishment. These persons were Ms. Anafe C. Harina, front desk agent of Asia Stars Hotel, Ms. Jedah Vivas, accounting officer of Leyte Park Hotel, Mr. Julius, front desk agent of Hotel Alejandro, Ms. Jasmin V. Ron, front desk agent of Royal Suite Hotel, Ms. Rebecca Villanueva a front desk clerk in Primrose Hotel, and to Ms. Pearlie Corneso, a front desk agent of Manhattan Inn. Second, if ever approved, the researcher will distribute 2 sets of survey questionnaires which both are for their employees. These questionnaires tackle particularly on the job satisfaction and organizational commitment and it can be evaluated by simply taking the score of each number according to weights and add the total score over the total number of weights. Below half of the total score would mean low. Mr. Cooper and Professor S. Cote and Heslins student had contributed a big help to the researcher because she was able to borrow their questionnaires to conduct a survey and gather data. Out of 6 hotels that the researcher has talked with, only Ms. Jedah Vivas, accounting officer of Leyte Park Hotel, Ms. Rebecca Villanueva a front desk clerk and Ms. Jasmin V. Ron a front desk agent with the approval of his manager Mr. Roy Salinas are those who had confirmed and assisted her to gather the necessary data. STATISTICAL TREATMENT With the purpose of identifying the relationship between the job satisfaction and organizational commitment among hotel employees in Tacloban City, the responses will be tallied, classified and tabulated in appropriate table for analysis and a pie graph will be used for interpretation. To describe the profile of the respondents in terms of job satisfaction and organizational commitment, descriptive statistics particularly percentages will be employed. Null Alternative Hypothesis There is no significant relationship between job satisfaction and organizational commitment. The Pearson Product Correlation Coefficient (Pearson r) This was used to test the significant relationship between job satisfaction and organizational commitment. Formula: N (ÃŽÂ £XY) (ÃŽÂ £X) (ÃŽÂ £Y) r = _________________________________ ____________________________ à ¢Ã‹â€ Ã… ¡ [NÃŽÂ £X ² (ÃŽÂ £X)  ²] [NÃŽÂ £Y ² (ÃŽÂ £Y)  ²] Where: N = total number of respondents ÃŽÂ £XY = is the summation of product X and Y ÃŽÂ £X = is the summation of the independent variable ÃŽÂ £X ² = is the summation of the square of X ÃŽÂ £Y = is the summation of the dependent variable ÃŽÂ £Y ² = is the summation of the square of Y Verbal descriptions of computed coefficients of correlations are as follows: Value Percentage Interpretation r Degree of relationship 0.0 to  ± 0.20 0% 20% Negligible Correlation  ± 0.21 to  ± 0.40 21% 40% Low or Slight Correlation  ± 0.41 to  ± 0.70 41% 70% Moderate Correlation  ± 0.71 to  ± 0.90 71% 90% High Correlation  ± 0.91 to  ± 0.99 91% 99% Very High Correlation  ± 1.00 100% Perfect Correlation

Global savings Essay -- essays research papers

Question 1: (i) Briefly, what is the issue? What impact does it have on different regions’ GDP, prices, exchange rates and Interest rates? The issue is an unprecedented level of world surplus savings (especially in the Asian economies) that faced with weak investment opportunities serve to fund a growing US current account deficit which creates dangerous world imbalances. The Euro-zone and Japan have slow GDP growth and their savings increase due to a lack of confidence in both financial and social security systems as well as the inability of the private sector to find investments. Also we see increasing fiscal deficits, very low real interest rates and low inflation. The Euro appreciated vs. USD, creating loss of export competitiveness that added up to a weak demand. The yen has been down in real terms (to avoid deflation). Therefore, most of the countries (specially Asia and specifically China) are using this surplus to lend money to the US, thus making the US both borrower and spender of last resort (to finance mainly US consumption, its current account deficit and to some extent its fiscal deficit). Furthermore, any FDIs from Europe and the US into developing Asian economies are recycled (although the Asian countries keep the technology) into Asian Central Banks’ purchase of US Treasuries. The banks also use this as a mechanism to maintain export competitiveness by fixing their currency against the USD, which increases their foreign reserve accumulations. Tight monetary and fiscal policies as well as direct interventions in credit markets have helped to sustain this high domestic savings. China’s economic growth rate is 9%, due to: increasing exports & spending in capital goods and construction; very low interest rates; increasing (but still low) inflation and real exchange rate depreciation. (ii) Why does it put the world economy at high risk? What is the worst possible outcome? The US current account deficit has increased to 6.5% of GDP, because of low and falling savings as well as private spending rising faster than disposable income. The US net external liabilities have also increased to levels that had never been seen before. Thus, in order to achieve a growth of output in line with full employment, US domestic demand needs to grow more than GDP (since imports grow also 6% more than exports). Therefore the US has increased its current ac... ...sp;  Ã‚  Ã‚  Ã‚  Depreciation of the dollar: necessary but not sufficient. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Decrease US fiscal deficit: i.e. increasing taxes and decreasing government expenditure. Increase in domestic savings (for instance by increasing interest rates) is paramount. Increase exports would also be of help. 3.  Ã‚  Ã‚  Ã‚  Ã‚  Expansionary policies in Asia: decrease their excess savings and stimulate domestic spending (through structural reforms in financial system) and favor internal lending. 4.  Ã‚  Ã‚  Ã‚  Ã‚  Allow a real exchange rate appreciation of Asian currencies: a new competitiveness policy would have to be based in productivity than current exchange rate intervention. 5.  Ã‚  Ã‚  Ã‚  Ã‚  Euro-zone should create new investment opportunities: structural reforms like social security, labor legislation, tax system, public sector services and enterprises, should allow the creation of new investment opportunities in Europe. Also EUR would appreciate vs USD, causing exports to US to reduce; but a depreciation against Asian currencies could be a gain in competitiveness for export oriented countries such as Germany.

Short Story evaluation template

A good short story includes the following: Interesting & appropriate title plot Theme / message Narrative style: telling a story Structure: Introduction, development, conflict, climax, resolution / conclusion Strong Introduction & conclusion: Introduction hooks the reader, conclusion leaves a lasting Impression on the reader. Conflict/ Issue / problem: Introduced & resolved. Suspense: The story must hold the reader's Interest.The problem presented early In the story Is developed steadily so that the reader's curiously Is stimulated; the reader then becomes more and more Involved In the story. Suspense reaches the highest point at the climax: this is the point where the problem Is resolved In some way. This then leads to the resolutions of the story. Tense: clear and consistent Distinctive tone: formal, informal, chatty, lively, exciting etc.. Strong, interesting and varied characters Narrator: who tells the story?Clear point of view: first / third person Paragraphs Good punctuation, spelling & grammar Setting: time & place Varied range of expression: adjectives, verbs, similes, metaphors, sensual images language, color, varied sentence length (short & long: allows description and creates tension & suspense) Dialogue: gives a good insight into characters, life styles, personalities, relationships Proof read: have you answered who, what, when, where, why & how questions Resolution: open or closed ending.

Assurance Hand Note in Kl

Mahedi 01914919285 Subject: Assurance Level: Knowledge Chapter: 1 (Concept of & Need for Assurance) Assurance: a conclusion of an opinion designed to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance engagement: is a process by which a practitioner can obtain the authority to express a conclusion opinion about the outcome of the evaluation or measurement of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assurance engagement: †¢ †¢ †¢ †¢ †¢ Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable assurance: is the high but not absolute level of assurance, depends on evidence obtaining during the time of audit. Importance and benefits of assurance: †¢ †¢ †¢ †¢ †¢ †¢ Independent professional opinion Confidence Prevention of error and fraud Acceptance Recognition/reliability Credibi lity True: that id factual, confirmation and reality Fair: free from discrimination and bias Assurance never be absolute: assurance provider never obtain the absolute level of assurance due some limitations. So assurance never be absolute. Limitations of assurance engagement: †¢ †¢ †¢ †¢ †¢ †¢ Over see the preparation of F.S. Inherent limitation Evidence obtain Test basis checking Estimates Nature of assurance report Tarek 01712-049032 †¢ †¢ Short time Shortage of man power Assurance engagement process: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Obtaining the engagement Continuous risk assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the result of assurance work Concluding and reporting on the engagement Reporting to the engagement parties Keeping record Audit: the objective of an audit of F. S. is to enable the auditor to express an opinion whet her the F. S. re prepared, in all material respects, in accordance with an applicable financial reporting framework. There are many issues users want assurance on: * Value for money studies †¢ Circulation report †¢ Cost/benefit report †¢ Due diligence †¢ Review of specialist business activities †¢ Internal audit †¢ Report on website security †¢ Fraud investigations †¢ Inventories and receivables report †¢ Internal control report †¢ Reports on business plans or projections Examples of assurance engagement †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Local authority audit Bank audit Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap: difference between expectation level and practical audit performance. Tarek 01712-049032 Company Act: 1994 Chapter: 2 (Process of Assurance) Scope/step/process of assurance engagement: †¢ †¢ †¢ †¢ †¢ Source of information of new client Enquiries from other source Document review Previous auditor Review rules, regulation and standards Assurance engagement letter: 1. Starting: †¢ †¢ Flow of communication auditor Vs client Address- To responsible parties/client 2. Body: †¢ †¢ †¢ †¢ Introduction/reference Management and auditors responsibility to F. S. Scope of audit work-test limitation Other responsibilities . Conclusion: †¢ †¢ Audit fees and other charges Conclusion Para (depend on nature of business) Audit accepting an engagement: †¢ †¢ †¢ †¢ Proposed auditor must communicate with previous auditor (on the permission of client). If their audit engagement date is valid Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations: †¢ †¢ †¢ †¢ Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tare k 01712-049032 ** Read interactive questions and self test from manual. Chapter: 3 (Planning and Assignment)Planning: is a process by which assignment will be performed in an effective manner. Audit plan: is a process by which auditor will perform all activities regarding audit in an effective manner. Audit strategy: is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/requirements of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ Appropriate attention to important areas Identify potential problems and resolve timely Ensure the audit work done properly and organized way Assigned the audit work to the member of audit team Direction and supervision of audit work Facilitate review of workStructure of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment proced ure/audit test Determining the relevant characteristics Discovering key dates for reporting & others Determining materiality & preliminary risk assessment Consideration team members availableTarek 01712-049032 Key elements of an overall audit strategy: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Understanding the entities environment Understanding the accounting & internal control system Risk and materiality Consequent nature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees StaffingProfessional skepticism: An attitude of professional skepticism means the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other information obtain from management and those charged with governance. Analytical procedure: means evaluation of f inancial information made by a study of possible relationship among financial and non-financial data.Sources for risk assessment by using analytical procedure: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board minutes Show ratio analysis formula (manual page 50) Materiality: relates to the level of tolerable error that affects the decision of users and accountant. Tolerable error: the maximum error that an auditor is accept in a class of transactions or balances in the F. S. Tolerable error percentage (%): On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before tax 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk: the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk: material misstatement risk (for co. ) + detection risk (for auditor) Material misstate risk = inherent risk + control r isk Inherent risk: the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal controls.Characteristics of inherent risk: †¢ †¢ †¢ †¢ †¢ Estimates of balances If co. is in trouble Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk: the risk that a material misstatement would not be prevented, detected or corrected by accounting and internal control systems. Detection risk: the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material.Steps for assessing the audit risk: †¢ †¢ †¢ †¢ Step 1: identify the risks throughout the process of obtaining and understanding the entity. Step 2: relate the risk to what ca n go wrong the assertion level. Step 3: consider whether the risks are magnitude that could result in material misstatement. Step 4: consider the likelihood of risk considering material misstatement. Chapter: 4 (Evidence and reporting) Documents: All information which obtain/gathered by the auditor during audit period is documents. Audit evidence: all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control: audit evidence obtains evaluating the effectiveness of controls in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure: test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence: †¢ †¢ †¢ †¢ †¢ external auditor entity written oral F. S. assertion level: A) Class of transaction †¢ †¢ †¢ †¢ †¢ Occurrence Completeness Accuracy Cut-off Classification B) A/C balance: †¢ †¢ †¢ †¢ Existence Rights and obligations Completeness Valuation and allocationC) Presentation and disclosure: †¢ †¢ †¢ †¢ Occurrence Completeness Classification and understandability Accurate and valuation Sufficiency: is the measure of quantity of audit evidence. Appropriateness: is the measure of quality or reliability of audit evidence. F. S. assertion: the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion: Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion: 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter: 5 (introduction to internal controlBSA 315: internal Control Internal control: is the process designed and effect by those charged with governance, management and other parts to provide reasonable assurance about the entities objectives with record to reliability of f inancial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. Reason for internal control: †¢ †¢ †¢ Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with relevant laws and regulations. Limitation of internal control: †¢ †¢ †¢ †¢ †¢ Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control: †¢ †¢ †¢ †¢ †¢ The control environment Risk assessment process Information system Control activities All system should be monitored Tarek 01712-049032 Control environment: the control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee: a subsection of the board of directors which has a p articular interest in the finance and accounting activities of the Co.Function/duties of audit committee: †¢ †¢ †¢ †¢ †¢ †¢ †¢ To review the integrity of the F. S. To review the Co. internal financial control Monitor the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process: the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk: The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities: The policies and procedures that help ensure that management directives are carried. Business risk assessment process: †¢ †¢ †¢ †¢ Identif y relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives: includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities: †¢ †¢ †¢ †¢ †¢ Authorizations Performance review Information processing physical control Segregation of duties IT control: the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control: are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls: are policies and procedures that relate to many applications and support the effective function of application cont rols by helping to ensure the continued proper operation of information systems. General control examples: †¢ †¢ †¢ †¢ †¢ Development of computer applications Prevention or detection of unauthorized changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control: †¢ controls over input: completeness †¢ controls over input: accuracy †¢ authorization control †¢ processing control †¢ control over master file and standing data Steps to recording of internal control: †¢ †¢ †¢ Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure: †¢ Initiative †¢ Authorization †¢ Accuracy †¢ Recording †¢ Documentation Tarek 01712-049032Chapter: 6 (Revenue System) R isk objective on selling goods: †¢ †¢ †¢ Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after long time Order may not recorded properly Taking steps to prevent this risk: †¢ †¢ †¢ Goods and services are only supplied to customers with good credit rating Customers are encouraged to pay promptly Chapter: 9 (Internal Audit) Internal Audit: A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit: An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. Difference between internal an d external audit: Subject Definition Reason Internal Audit †¦Ã¢â‚¬ ¦.Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. except some exception External Audit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and fairness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions: †¢ Monitoring internal controlTarek 01712-049032 †¢ †¢ †¢ †¢ Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit: Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit: †¢ †¢ Ensuring policies is adequate Ensuring policies work effectivelyChapter: 10 (Documentation) Audit evidence: Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation: Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation: †¢ †¢ †¢ †¢ †¢ †¢ Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper: Working paper package have been developed which can make the documenting audit work much easier.Advantages of evidence: Tarek 01712-049032 †¢ †¢ †¢ Risk and error reduce Key of analytical informat ion Less time consuming Permanent audit filing: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S. Accounting system notes Current audit file: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ F. S. Checklist Management details Review notes Letter of representation Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Name of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information Sample size determine The work done The result obtained Analysis of error Other significant observation The conclusion dr awn Tarek 01712-049032 Tarek 01712-049032 Chapter: 11 (Evidence and Sampling) Evidence: All of the information used by auditor to drawn an opinion. Source to obtain evidence: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control: Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the assertion level. Substantive procedure: Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique: †¢ †¢ †¢ Dummy data Rent data Dummy data against verified copy Quality of audit evidence: †¢ †¢ †¢ †¢ †¢ External Auditor Entity Written OriginalTarek 01712-049032 Analytical Procedure – BSA 320 Audit reliability factors: †¢ Analyz ed †¢ Availability of information †¢ Accuracy †¢ Frequency †¢ Relevant of the information †¢ Comparability of the information †¢ Previous auditor Source of information about client: †¢ Interim financial information †¢ Budgets †¢ Management accounts †¢ Non-financial information †¢ Bank and cash records †¢ Sales tax returns †¢ Board minutes †¢ Client/3rd party Audit sampling: Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of selection.Population: Is the [entire set of data from which a sample is selected and about which an auditor wishes to draw a conclusion. Statistical sampling: Is any approach to sampling that involves random selection of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling: Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error: Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error: Is the error that an auditor expects to be present in the population. Sampling units: Are the individual items constituting in a population. Tolerable error: Is the maximum error in the population that the auditor would be willingly to expect. Random selection: Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. Sequence or block selection: It may be used to check whether certain items have particular characteristics. Monetary unit sampling: This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error: Means an error t hat arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method: †¢ random selection †¢ systematic selection †¢ haphazard selection †¢ sequence block selection †¢ monetary unit sampling Name of some data analytical software for auditor: †¢ ACL (Audit Command Language) †¢ IDEA †¢ ESCORT computer audit †¢ Active data for Excel †¢ Top CAAT for Excel †¢ ACL service Ltd †¢ Case ware international †¢ Intra com IT service Tarek 01712-049032 †¢ †¢ Information active Inc Reinvent data Tarek 01712-049032 Chapter: 12 (Management Representation) Management: Means officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter: †¢ †¢ †¢ Entity letter head To auditor and date Tarek 01712-049032 Chapter: 13 (Substantive Procedu re) Key issues/risk of non-current assets: †¢ †¢ †¢ †¢ †¢ Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters: †¢ †¢ †¢ †¢ †¢ †¢ †¢ The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents Hire purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset: means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets: †¢ †¢ †¢ Goodwill Patent right License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-current assets. Key issues/risk of inventory: †¢ †¢ †¢ †¢ †¢ †¢ Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory: †¢ The Co. control over inventory countingTarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets: †¢ †¢ †¢ †¢ Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory: †¢ †¢ †¢ †¢ †¢ Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count: 1. organization of count: †¢ †¢ †¢ †¢ Supervision by senior staff Tidying and ma rking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting: †¢ †¢ systematic counting independence counting 3. Recording: †¢ †¢ †¢ †¢ †¢ Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables: †¢ †¢ Rights and obligations Valuation Source of information of receivables: †¢ †¢ 3rd party confirmation Cash payment after date Key issues of bank: †¢ †¢ †¢ †¢ Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c: †¢ †¢ †¢ †¢ Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues: †¢ †¢ †¢ Completeness Rights and obligations Correct valuation Source of information of A/P: †¢ †¢ †¢ Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities: †¢ †¢ †¢ †¢ Completeness Accuracy Disclosure Particular papers Source of information of long term liabilities: †¢ Loan documents Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement: †¢ †¢ Completeness Accuracy Steps for observing long term liabilities: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify inter est check Review any correspondence review minutes, cashbook and loan books. Chapter: 14 (Codes of Professional Ethics) Fundamental principles of code of ethics: †¢ †¢ †¢ †¢ †¢ Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind: The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an individual to act with integrity. Independence in appearance: Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Self interest threat Self interest threat Advocacy threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Ethical training and experience Continuing professional development requirement Corporate governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter: 15 Integrity: Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity: State of mind that exclude bias, prejudice and compromise and that gives fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence: Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are: †¢ †¢ Financial interests Close business relationship Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Employment with assurance client Partner on c lient board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest: Exits where an assurance firm has a financial interest in a client. Direct financial interest: Exits where an assurance firm has a directly financial interest in a client. Immediate family: means a spouse (or equivalent) or a dependent. Assurance team: means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from interest: †¢ †¢ †¢ †¢ Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship: will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment: means the same person being employed by both an assurance firm and a client is not permitted. Safeguard from dual employment: †¢ †¢ †¢ Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board: mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family: means parent, child or sibling who is not an immediate family member. Contingent fees: fees calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees: †¢ †¢ †¢ †¢ Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulti ng a 3rd party such as ICAB Self-review threat: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat: †¢ †¢ †¢ Legal service Corporate finance Contingent fees Familiarity threat: †¢ †¢ †¢ †¢ †¢ Family and personal relationship with client Employment with assurance client Recent service with assurance client Long association with assurance client RecruitmentIntimidation threat: †¢ †¢ †¢ †¢ Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve ethical problems. It states that the professional accountant should consider: Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter: 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information: †¢ †¢ †¢ †¢ †¢ †¢ Don’t discuss client matter with any party of outside Don’t discuss client matter in a public place Don’t leave audit files un-attendant Don’t leave an audit file in a car or unsecured place Don’t remove audit working papers from the office unless strict necessary Don’t work on electronic working papers on systems that do not have the requisite protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source: †¢ †¢ If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safegua rds of confidentiality: †¢ †¢ †¢ †¢ †¢ †¢ Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End