Thursday, September 19, 2019
Misunderstandings of a Foreigner in American Culture Essay -- American
I still remember the shock I got when I first moved here. What a terribly superficial culture this country has, I thought. The way people treat each other, especially in conversations! At the beginning they ask you: "How are you?" But beware! They don't really want to know how you are, and if you make the mistake of actually giving them a detailed account of your well-being, they'll shun you for weeks. On the other hand, you're required to immediately embrace all new acquaintances with the standard "Nice to meet you." Maybe you weren't even in the mood to meet somebody at this particular moment, and if she or he turns out to be just another perfectly intolerable human being, then you lied to the entire world around you! I had some serious objections to this whole game. Unfortunately, even I am human and realized that it was either going to be adaptation or getting the heck out of this country, and my finances narrowed it down to the first choice. In addition to my little blunders with American small talk, I also had quite a few instances of misunderstandings, and it certainly was not because my English wasn't fluent! I could tell you about the time I had an enticing little talk with a seriously cute guy who threw me a "I'll call you later" at the end of the conversation. Dummy me, sat by the phone the rest of the evening waiting for him to call. Is this an instance of gendered communication, or is it just a sign of the "American" times? How often do we use these vague phrases to be non-committal with almost anybody? These sentences have lost any actual meaning; they're an easy, "polite" way out of any situation. We refuse to give a concrete answer and therefore we can't be tied down to any kind of commitment. It's a good way to... ...erstood! -- by the opposite sex I would like men to be on the lookout for these revolutionary and radical women because, after all, we women have the power to send you all back to your beloved "caves"! Works Cited Gray, John. "Men are from Mars, Women are from Venus." Writing the World: Reading and Writing about Issues of the Day. Ed. Charles R. Cooper and Susan Peck MacDonald. Boston: Bedford/St. Martin's, 2000. 16-25. Tannen, Deborah. "'Put Down That Paper and Talk to Me: Rapport-Talk and Report-Talk." Writing the World: Reading and Writing about Issues of the Day. Ed. Charles R. Cooper and Susan Peck MacDonald. Boston: Bedford/St. Martin's, 2000. 8-16. Troernel-Ploetz, Senta. "Selling the Apolitical". Writing the World: Reading and Writing about Issues of the Day. Ed. Charles R. Cooper and Susan Peck MacDonald. Boston: Bedford/St. Martin's, 2000. 67-73.
Wednesday, September 18, 2019
Macroeconomics :: essays papers
Macroeconomics IS-LM Basics A) The IS curve slopes downward and to the right. B) The LM curve slopes upward and to the right. C) The slope of the LM curve depends on the interest sensitivity of money demand. An elastic money demand function caused the LM curve to be relatively flat. An inelastic money demand function caused the LM curve to be steep. D) The slope of the IS curve depends on the slope of the investment function. If investment is highly interest elastic, then the IS curve is relatively flat. If investment is not highly interest elastic, then the IS curve is very steep. E) The quantity of money and shifts in money demand at given levels of income and interest rates will shift the position of the LM curve. F) Government expenditures, tax increases, and autonomous investment expenditures shift the position of the IS curve. Transaction Demand ââ¬â Money is a medium of exchange and individuals hold money for use in transactions. Money bridges the gap between the receipt of income and eventual expenditures. Precautionary Demand ââ¬â Keynes believed that, in addition to the money people held for planned transactions, more money was held for unexpected expenditures that were at times necessary. Money would be held for emergencies, to pay unexpected medical bills or repair bills of various types. Speculative Demand ââ¬â Money held by those speculating on future changes in the interest rate and the relationship the interest rate had with the level of bond prices. Keynesââ¬â¢ Money Demand Function Md = Co + (C1 x Y) + (C2 x R) , C1 * 0 , C2 * 0 A rise in income increases money demand, a rise in the interest rate leads to a fill in money demand. Md = Money Demand Y = Income R = Interest Rate C = Parameter (Holds no economic value) Transaction Demand - Dependent positively on the level of income. Precautionary Demand - Keynes believed that the amount of money held for this purpose depends positively on income. The interest rate might be a factor if people tended to economize on the amount of money held for the precautionary motive as interest rates rose.
Tuesday, September 17, 2019
HIV/AIDS in Human Services Essay
HIV/AIDS is a worldwide pandemic that has ravished the lives of countless millions of people, since its discovery, more than 30 years ago. HIV/AIDS can be addressed through all three models of service delivery. Each of the models (Medical Model, Public Health Model and Human Services Model) may approach this issue differently, but they all have the same central focus; which is to combat this, ever evolving, global phenomenon. The Medical Model is going to address the issue of HIV/AIDS through four elements. First, the Medical Model will indentify symptom that lead to a diagnosis, then treatment of the disease and finally, research for a possible cure (Woodside & McClam, 2011, p. 99). The first element, of symptoms, is a bit tricky in regards to HIV/AIDS. Symptoms of HIV, which is short for human immunodeficiency virus, may not show up in a positive patient for over a decade (ââ¬Å"AIDS Healthcare Foundation | Learn About HIV and AIDSâ⬠, n.d.). AIDS, which stands for acquired immune deficiency syndrome, develops in the final stages of HIV. Once the patient has reached that point, the immune system is too weak to fight viruses and the body is more susceptible to acquire various cancers (ââ¬Å"AIDS Healthcare Foundation | Learn About HIV and AIDSâ⬠, n.d.). Therefore, with HIV/AIDS, diagnosis of the disease will most likely come before the symptoms. Following symptoms and diagnosis, is the element of treatment. Treatment of HIV/AIDS comes in the form of Antiretrovirals (ARVs). ââ¬Å"Today, there are 31 antiretroviral drugs (ARVs) approved by the Food and Drug Administration to treat HIV infectionâ⬠(ââ¬Å"Treatment of HIV Infection, NIAID, NIHâ⬠, 2012). These drug combinations work to give the HIV positive patients a longer, healthier life. ARVs are only a treatment to subdue the virus; they are not a cure (ââ¬Å"Treatment of HIV Infection, NIAID, NIHâ⬠, 2012). The final element, in the Medical Health Model, is cure. This year, at the International AIDS Conference in Washington D.C, which I personal attended, talk of a cure emerged. As of today, there is no proven cure to the virus, but we are at least on the way to an AIDS Free generation, as promised by Hillary Clinton at this yearââ¬â¢s AIDS Conference (Norman, 2012). The Medical Health Modelââ¬â¢s strengths lie in treating the disease from the inside. But disease affects the whole person, not just their body. The Medical Health Model does not address the social or interpersonal issues associated with the virus. The mission of the Public Health Model is focused on promoting physical as well as mental health, prevention and encouraging healthy behaviors (Woodside & McClam, 2011, p.109). In relation to HIV/AIDS, this means prevention in the form of pre/post-exposure prophylaxis treatment and education, as well as social action which includes advocacy. In July of this year, Truvada was approved as a PrEP or pre-exposure prophylaxis, which is an antiretroviral drug used in the prevention of HIV. ââ¬Å"Truvada can be prescribed for high-risk groups, such as the partners of HIV-positive people and gay menâ⬠(ââ¬Å"Pre-exposure Prophylaxisâ⬠, n.d.). Other prevention methods are post-exposure prophylaxis treatment, used after exposure of the HIV virus; and antiretroviral treatment as prevention. The most important method of prevention is education. Education of the basics of what exactly HIV is and how it is contracted as well as abstinence and sex education is essential. Finally, the Public Health Model concentrates on social action. The Public Health Model combats stigma and discrimination, through social action, as it relates to HIV/AIDS. Individuals that are stigmatized are encouraged to ââ¬Å"take action to resist the forces that discriminate against themâ⬠(Parker & Aggleton, n.d.). The Public Health Model addresses the issue of HIV/AIDS in the most comprehensive way. It combines medical knowledge with community action skills (Woodside & McClam, 2011, p.109). The one thing that it is missing is the attribute of problem-solving skills. Finally, the Human Service Model which ââ¬Å"considers the problem of the individual within the context of the environmentâ⬠(Woodside & McClam, 2011, p.116). The three main focal points of the Human Service Model are to enhance the clientââ¬â¢s well-being and quality of life, teach the client problem-solving skills and prevention (Woodside & McClam, 2011, p.118). Problem-solving is implemented through intervention within three areas: emotions, thought or beliefs and behavior (Woodside & McClam, 2011, p.117). It is important for the Human Service Model to break through the stigma of the disease. Because the negative stigma attached to the disease is so huge, it prevents some from getting tested or treated or protecting themselves, not only against the disease but protection from transmission if they themselves are infected. The Human Service Model looks at the issue of HIV/AIDS from a ââ¬Å"whole personâ⬠perspective. They must identify barriers of testing, treatment and prevention based on such things as the individualââ¬â¢s culture or religious beliefs. Then find ways to connect with them despite those barriers. Strengths of the Human Service Model are found in their dealing with the whole person. Their weakness lays in the lack of a medical stand point on the issue of HIV/AIDS. Two of the leading organization available to address the issue of HIV/AIDS are the International AIDS Society and UNAIDS. The International AIDS Society is made up of HIV professional from all over the world. It is todayââ¬â¢s leader in the worldââ¬â¢s independent associations of such professionals (ââ¬Å"International AIDS Society ââ¬â About the IASâ⬠, n.d). Their mission states that they are ââ¬Å"a global movement of people working together to end the HIV epidemic, applying scientific evidence and best practice at every level of the HIV responseâ⬠(ââ¬Å"International AIDS Society ââ¬â IAS Missionâ⬠, n.d). The main goals of the IAS are; to encourage solutions to AIDS response issues ââ¬Å"through dialogue and debateâ⬠(ââ¬Å"International AIDS Society ââ¬â About the IASâ⬠, n.d), purse to apply ââ¬Å"evidence based policies and programmesâ⬠(ââ¬Å"International AIDS Society ââ¬â About the IASâ⬠, n.d) to strengthen the response to AIDS worldwide and to advocate significant research. Some of the ways that IAS is making a difference in the realm of HIV is through; research for a cure, conferences, such as the International AIDS Conference in Washington D.C. and policy advocacy. IAS is very effective in making changes and addressing issues in HIV. Another leading organization that is actively address the issue of HIV/AIDS is UNAIDS. UNAIDS is ââ¬Å"the Joint United Nations Programme on HIV/AIDSâ⬠(ââ¬Å"Special Session fact sheets: What is UNAIDS?â⬠, n.d.). They are the ââ¬Å"leading advocate for global action against HIV/AIDS. Its mission is to guide, strengthen and support worldwide efforts to turn the tide against the epidemicâ⬠(ââ¬Å"Special Session fact sheets: What is UNAIDS?â⬠, n.d.). Among their goals are: ââ¬Å"reducing sexual transmission; preventing HIV among drug users; eliminating new HIV infections among children, gender inequalities, stigma and discrimination, and travel restrictionsâ⬠(ââ¬Å"UNAIDSâ⬠, n.d.). UNAIDS is making changes to the key issues related to HIV/AIDS in implementing care programs, as well as support for individuals not only infected with the disease, but affected by it in other ways (ââ¬Å"UNAIDSâ⬠, n.d.). ââ¬Å"UNAIDS brings together the resources of the UNAIDS Secretariat and 10 UN system organizations for coordinated and accountable efforts to unite the world against AIDSâ⬠(ââ¬Å"Our workâ⬠, n.d.), in order to effectively make changes and address the issue of HIV/AIDS. Through the hard work and dedication of all three service models, we have the opportunity to possibly eradicate this globally devastating disease. This generation could just be lucky enough to see the end of HIV/AIDS. References AIDS Healthcare Foundation | Learn About HIV and AIDS. (n.d.). AIDS Healthcare Foundation | HIV/AIDS Testing, Treatment, & Advocacy. Retrieved November 2012, from http://www.aidshealth.org/learn-about-it?gclid=CI-hppW917MCFUOK4AodA0YARA IAS Home Page. (n.d.). International AIDS Society. Retrieved from http://www.iasociety.org/ International AIDS Society ââ¬â About the IAS. (n.d.). International AIDS Society ââ¬â IAS Home Page. Retrieved from http://www.iasociety.org/AboutIAS.aspx International AIDS Society ââ¬â IAS Mission. (n.d.). International AIDS Society ââ¬â IAS Home Page. Retrieved from http://www.iasociety.org/Default.aspx?pageId=68 Norman, B. (2012, July 23). Hillary Clinton vows ââ¬ËAIDS-free generationââ¬â¢ at conference ââ¬â Brett Norman ââ¬â POLITICO.com. Politics, Political News ââ¬â POLITICO.com. Retrieved from http://www.politico.com/news/stories/0712/78867.html Our work. (n.d.). UNAIDS. Retrieved from http://www.unaids.org/en/ourwork/ Parker, R., & Aggleton, P. (n.d.). HIV/AIDS-related Stigma and Discrimination: A Conceptual Framework and an Agenda for Action. Population Council | Home. Retrieved from http://www.popcouncil.org/pdfs/horizons/sdcncptlfrmwrk.pdf Pre-exposure Prophylaxis. (n.d.). HIV & AIDS Information from AVERT.org. Retrieved November 2012, from http://www.avert.org/pre-exposure-prophylaxis.htm Special Session fact sheets: What is UNAIDS? (n.d.). Welcome to the United Nations: Itââ¬â¢s Your World. Retrieved from http://www.un.org/ga/aids/ungassfactsheets/html/fsunaids_en.htm Treatment of HIV Infection, NIAID, NIH. (2012, November 14). National Institute of Allergy and Infectious Diseases (NIAID). Retrieved November 15, 2012, from http://www.niaid.nih.gov/topics/hivaids/understanding/treatment/pages/default.aspx UNAIDS. (n.d.). UNAIDS. Retrieved from http://www.unaids.org/en/ What is ENUF? (n.d.). ENUF: social action to resist HIV stigma and promote resilience. Retrieved November 2012, from http://www.enuf.org.au/home Woodside, M., & McClam, T. (2011). An introduction to human services. Belmont, CA: Brooks/Cole Cengage Learning.
Monday, September 16, 2019
Commentary for a Piece of Original Writing Essay
For my first piece of original writing I intend to create a piece primarily written for entertainment however, I also want to portray an interest into historical and political persuasions. I aim to write this piece for an audience of teenagers to young adult who are aged from around fifteen to twenty-five and are male, I also wish to identify with those interested in political thrillers within this age range. The genre of which shall be a short fiction story consisting chiefly of narrative and written in the third person. I picture this piece as being one of a collection of short stories concerned with the political-thriller fiction sub-genre. Despite being a fiction text I aim to tie in real world non-fiction. I was inspired to write a story of this nature after watching Luc Bessonââ¬â¢s ââ¬ËThe Professionalââ¬â¢, alongside reading material from Robert Harris, such as ââ¬ËArchangelââ¬â¢, ââ¬ËFatherlandââ¬â¢ and ââ¬ËEnigmaââ¬â¢. I had previous experience reading this genre and being a big fan of Robert Ludlum I wanted to emulate the thrill I experienced from his work, in my own. To gain a firmer understanding of the style I would be pursuing I began to view examples of historical references from encyclopedias and journals and I also read books of historical sub-genre. This is my final draft of this piece and I have made various alterations from the previous drafts to enhance it. In general the changes were simple things such as correcting spelling and punctuation, slightly more significant was the rewording of concluding paragraphs to make it tidier and read or flow better. The most salient modification was trimming the use of figurative language; its use brings visual framework to the piece however overdoing it resulted in an awkward read. The changes I have made were a result of feedback I had attained from my friends, family and potential audiences who read my first drafts and gave me their honest opinions regarding it. I consider the changes I have made prior to completion have certainly improved the final draft of this piece; however, if I were to revise it once again I could continue to make improvements. This piece has been constructed to exploit the expectations of the reader by diverging from the conventions of traditional story telling; beginning, middle and end, respectively. By challenging this system I hope I have created an original piece that intrigues the reader. throughout the piece I have tried to maintain an atmosphere of consternation and to do so I have used many different grammatical and lexical techniques, for instance the use of certain semantic fields that are common with post cold war Russia such as ââ¬ËKGBââ¬â¢, ââ¬ËProspektsââ¬â¢ and ââ¬ËKlashnikov AK-47ââ¬â¢. I have also written using the semantic field of dirt and creating a feeling for the attitudes of the time. Again it can be shown here by ââ¬Ësmogââ¬â¢, ââ¬Ësoddenââ¬â¢ and ââ¬Ëorificeââ¬â¢. Together these images conjure up the feeling of treacherousness and uneasiness. These words also relate to the sociolect of my political thriller enthusiasts that would have come across such words in the past. This gives them a sense of appreciation and common territory. I have chosen certain words to optimize the effect of connotation, exempli gratia I use the word ââ¬Ësmogââ¬â¢ in place of fog or haze this is because smog has a polluted feeling, again reiterating the industrial power of Russia and the unwelcome feeling of wartime. This is complemented with the word ââ¬Ëlingeredââ¬â¢ ââ¬â as opposed to ââ¬Ëstayedââ¬â¢ ââ¬â as an adverb to describe the smog. Not only have I used the emotive effects of connotation but combined with the use of figurative ornaments such as metaphors and similes; e.g. ââ¬Å"like a sodden quiltâ⬠, and alliteration; e.g. ââ¬Å"bald bloated bodyâ⬠, I have drawn a picture of ââ¬Å"waking Moscowâ⬠through the lexis. To add some humour and variety into the piece I have played around with the pragmatics of certain situations, one of which is when Vladimir and Nikolai are talking, ââ¬Å"he and I went back as far as Cuba and we had no secrets.â⬠what I have tried to imply is the possibility of Vladimir being homosexual, which Nikolai picks up on and questions in the conversation. At the end of the piece I switch writing from third person into first person; ââ¬Å"I can hear,â⬠and ââ¬Å"their soulsâ⬠, this is so I can comment objectively on the events that had revealed themselves and stimulate the reader to resolve the story according to their own reading of it. The story is presented through narrative prose, using paragraphs to separate the text into more meaningful and accessible sections. Adjacency pairs determine the order of dialogue to replicate that of spoken text. Upon commencing this piece of writing it was my ambition to amuse and beguile an audience of comparable cultural elation to myself. The desire to write such a piece fired me with zeal and left my feeling rather ebullient. I feel I have successfully completed what I set out to do and by recording the response of my target audience to my final piece the consensus was that this was true.
Sunday, September 15, 2019
Beginning The Audit Report Essay
Thank you for choosing Team D Auditing for your audit needs. This letter is to inform you on how we plan to begin the audit process for your company. We will be performing an audit on the financial statements for Apollo Shoes for the year ended December 31, 2007 in order to provide reasonable assurance that the statements are presented fairly and are presented in accordance with Generally Accepted Accounting Principles (GAAP) (Arens, Elder, & Beasley, 2012). We will begin the audit by reviewing the statements as well as your organizational charts and the prior five years of federal income tax returns. After careful review of all documentation, we will review risks so that we can identify any potential risks and can draft the audit plan (Arens et al., 2012). We will then ask to meet with management to determine the scope of the audit and answer any questions that management may have. After the meeting, we will finalize the audit plan and begin our fieldwork. Our field time will be spent speaking with staff members and management, reviewing documentation such as policy and procedure manuals, learning about the business, and performing tests. We will be testing internal controls, ensuring the business is in compliance with applicable financial regulations, and testing the materiality of the financial statements (Arens et al., 2012). We will be holding scheduled meetings with staff and management and hope that we will have full cooperation. We will try to interrupt the business as little as possible. Our fee schedule will be based upon the total time spent on each stage of the audit and we will be submitting invoices along the way. Our preliminary estimation of cost is $200,000 and we will notify you immediately of any changes that could exceed that estimation. Our formal engagement letter,à preliminary engagement checklist, and preliminary time frame estimate with audit milestones are included in the appendices for your review. References American Institute of Certified Public Accountants. (2014). General Audit Engagement Checklist. Retrieved from http://www.aicpa.org/interestareas/peerreview/resources/peerreviewprogrammanual/2013/downloadabledocuments/20400-gen-audit-check-interimguidance.pdf Arens, A. A., Elder, R. J., & Beasley, M. S. (2012). Auditing and assurance services: An integrated approach (14th ed.). New York, NY: Perason/Prentice Hall. Becker Professional Education/CPA Review (2014) Audit Reports; Devry/Becker Educational Development Corp. Boynton, W. C. (2006). Modern Auditing (8th ed.). Danvers, MA: John Wiley & Sons, Inc. Louwers, T. R. (2007). Apollo Shoes, InC. Auditing and Assurance Services. McGraw-Hill Companies, Inc. Public Company Accounting Oversight Board. (2014). Auditing Standard No. 16. Retrieved from http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_16_Appendix_C.aspx Raspante, J. F. & Vono, S. (2014). Engagement letters for the individual tax practitioner. Journal of Accountan cy, retrieved from: http://www.journalofaccountancy.com/Issues/2014/Jan/20137591.htm This letter is to confirm the agreement and to discuss the objectives for theà audit of Apollo Shoes, Inc. financial statements for the year ending December 31, 2007. We will be auditing the balance sheet, income statement, statement of retained earnings and cash flow. The financial statements and the effectiveness of the internal control is responsibility of management (Becker CPA Review, 2014). I want to clarify that we have to have an understanding of the company and the internal control in order to provide an opinion. Although an audit should provide reasonable assurance about that the financial statement are free of material misstatement we cannot provide absolutely assurance due to inherent limitation in the internal control (Becker CPA Review, 2014). We request that the company can provide us with adequate evidence necessary to perform the audit. It is critical that we have access to information and files including the minutes, besides to be able to inquire personnel and the observation of procedures as necessary. We have the responsibility that if a material weakness and or a significant deficiency are discovered in the performance of the audit, it should be communicated to the audit committee in writing (PCAOB, 2014). The management is also responsible to adjust the financial statements to correct material misstatements found during the audit; if the correction are not done because they are immaterial, it should be stated as part of the representation letter were management is confirming their responsibilities during the audit (PCAOB, 2014). Our out of pocket expenses and fees are estimating in $200,000, which covers the hours spent during the audit. If anything may affect this estimate we will let you know. Our fees are due when we complete the audit (Raspante & Vono, 2014). We are very enthusiastic to be your new auditors and we hope to fulfill your expectations. If you agree with this agreement, please sign in the space provided; keep a copy for your records and return us the original signed. If you have any further questions, please do not hesitate to contact me. October 29, 2007: Received accounting procedures manual from Karina Ramirez for fieldwork (Louwers, 2007, p. 32). January 7, 2007: Prepare working papers for Board Minutes of important events and transactions during the past year. Make notes in the audit working papers of matters relevant for the auditor for the 2007 financial statements. Use the reference ââ¬ËGA-3ââ¬â¢ with the following headings and information in a table format: Information Relevant to 2007 and Audit Auction Recommended (Louwers, 2007, p. 36). January 3, 2008: selection by audit committee of Anderson, Olds, & Watershed as auditors ratified (Louwers, 2007, p. 39). January 3, 2008: $750,000 fee was approved for the 2007 audit (p. 36); January 8, 2008: Received Apolloââ¬â¢s 2007 year-end trial balance, along with 2006 audited trial balance (p. 40). January 8, 2008: Create 3 spreadsheets for a 2 year comparative balance sheet, income statements, and statement of cash flows (p. 40). January 9, 2008: Perform pr eliminary analytical procedures on the financial statements. This includes calculating common-size financialà statements and dollar amount, and percent changesââ¬âuse recent spreadsheet created for comparative statements; calculate financial ratios with common stock at $24 million in current and prior periods; Compare Apolloââ¬â¢s numbers with closest competitors, such as Nike and Rebook at EDGAR for industry averages; write a brief memo highlighting potential problem areas with calculations (p. 43). January 9, 2008: Write a brief memo (GA-4) highlighting what you believe are potential problem areas. Include calculations to support (GA-4-1, GA-4-2, etc. (p. 43). January 9, 2008: Prepair a memo (GA-5) addressing materiality for Apollo Shoes. The workpaper documents must be following GAAP. Address the following: 1. Briefly describe indepdendent auditors concept of materiality; 2. Describe some commone relationships and other considerations used by auditors when assessing the dollar amount considered matieral. What are some common measures of materiality with respect to income, sales, and toal assets? 3. Based on professional judgement, determine an amount you consider to be a minimum material misstatement for Apollo Shoes and justify your recommendation in your memo (p. 45). January 10, 2008: Write a memo (GA-6) addressing the potential for fraud for Apollo shoes. This should include SAS 99 fraud guidance addressing the following: 1. Have you noticed any ââ¬Ëred flagsââ¬â¢ in either the minutes or analytical procedures so far? 2. Address fraud risk in general terms: types of risk (improper revenue recognition), significance of risk, likelihood of risk, pervasiveness or risk centralized to one function of or individual or is it throughout the organization? 3. How might fraud be perpetrated or concealed in the entity; 4. Suggest ways we might alter our audit approach to address the potential for fraud, such as assignment of personnel, predictability of auditing procedures, and examination of journal entries and other adjustments; Continued for memoââ¬âwhat weââ¬â¢ll need to get together with the entire audit team for brainstorming session next week. January 10, 2008: AOW was informed of the Apolloââ¬â¢s mid-year computer installation. How will the computer processing, for the last two quartersââ¬â¢ transaction affect our audit this year? How will we use our new laptops for the Apollo engagement? For example, correspondence, memos, auditing working papers, prepared and maintained on the new laptops (p. 46).
Saturday, September 14, 2019
Grade Inquiry Essay
Project context Innovation have made possible for the operations of the computer easy enough in processing records system such as, creation of data, storing, filing and retrieval of data. This Online Grade inquiry with subject evaluation and SMS notification is a process whereby a department head input the grades of the students who are enrolled to the said department and evaluates what subjects should they be taking after they passed their current enrolled subject for them to take their proceeding subject to the next semester after the input of data to the system. The system sends also the grades to the students via SMS every end of the trinal exam who is enrolled to the said department before that they will give first the data to the registrar in order to send the data to the students because the registrar clarify first the data because one of the foremost responsibilities of the registrar office is to keep the studentââ¬â¢s grades data secured for their records and purposes. The head of the sa id department may now easily encode the data to the system and give the standing records to their students without a consuming a lot of time and gives convenient kind of servicing to the student. The system basically keeps all the records of the students about their grades and class subjects and it will determine if a particular student passed or fail the subject and it also display announcements like meetings and dates of signing of clearances etc. Purpose and Description Our project focuses mainly on keep in track of the students grade and subject and also sending the grade of the student via SMS who are enrolled to the said department. This system on the other hand can display important announcement like meetings and news. By this, the head of the department can easily gives the grades of a student by just encoding the grades of the students into the system. And also if the head of the department has special announcements to make to the said department, the students can easily read the announcement made by the dean even if they are not in the school. Statement of the problem General: The manual submission and distribution of the grades in the department (BSBA) or in the registrar (NDKC). The time consuming of subject evaluation at the registrarââ¬â¢s office. Specific:à The students need to go directly to their respective department or at the school registrar to inquire their grades. The long processes of inquiry of grades are inconvenient, tiresome, and some instances are time consuming. Objectives General: To develop an online grade encoding, inquiry and evaluation system. To develop a system that will lessen the registrarââ¬â¢s tasks in encoding of grades. Specific: To develop a system that can able to send grades automatically via SMS. To develop a system that is convenient and less effort to inquire the grades of the student. Scope and Limitations The proposed system is concerned in sending SMS about the studentââ¬â¢s grades and displays the evaluation of a student and announcement. This covers only the grade data; their class subjects to evaluate; and announcements to post and only limited to the following: 1. Send SMS about students Grade; 2. Displays evaluation of the student and the announcement of the dean; 3. Control the records of the students; 4. Update the records; 5. Organize new coming data; Scope The request of the grades can be done through any network of mobile phones/ cellular phones. The head of the department only has the authority to the system. The head of the department can encode grades of the students through online. The system automatically back-up the records being encoded. The device use in the system is for inquiry only. The head of the department can print the summary of grades and also the subjects taken by the students. Limitations It cannot be used for conversation. The system has no capability of handling delayed messages. If the responsible of inputting grades submitted a wrong grade of a student, the system is not reliable of human error. The system cannot accept landline number in registration for the students as their contact number. The system can be accessed by internet connection only. Significance of the study: This study was made to find out the use of online ââ¬â based system that will lessen the time for transaction, accommodation and convenience of releasing the grades of the students. The college of Business of Administration which is one of the top departments of NDKC with high population which is fit to this project for us to cope/manage all the records about their student grades class subject evaluation and announcement using the said system. Through this project the said department can easily organize all the records of the students and keep in track in its database. The department would have a website that can easily use and can interact between the department and with their students. The system provides accessibility to the head of the department only and can update the grades and give evaluation to the subjects taken to the certain student. Students can receive their grades via SMS, view their evaluation subject and also can see what their head of the department announcement s. The said department will be assured of an accurate, high performance and a high level of security using the system. One benefit is that the students will know the announcements of their college dean and receive or to know their grades anywhere, as long as they are connected to the internet.
Friday, September 13, 2019
HRM Essay Example | Topics and Well Written Essays - 3500 words
HRM - Essay Example be followed by giving a brief outline of downsizing and reward management, rationale and outcomes of implementing the two concepts in the automobile industry today. A detailed explanation of these basic concepts will also be outlined in an attempt to give a definition for easier understanding of these two concepts. This section attempts to outline the rationale of implementing such strategies supported by empirical evidence from the automobile sector based on researches conducted before on the sector. Different researches will be analysed in order to ascertain the rationale of embarking on such practices. This section will then be followed by comments on the relation between HRM and performance, productivity as well as the importance of combining such practices to achieve greater outcomes in the operations of human resources management in the automobile industry. A critical analysis of the application of both concepts to the automobile industry will be drawn in conclusion to sum up t he effectiveness of implementing such kind of strategies in the automobile industry during the contemporary period. From the beginning of the year 2008, the automotive industry witnessed some major changes that affected the whole sector. Whilst South American as well as Asian countries witnessed a major increase in the sales of automotives, the markets in Japan and North America were stagnant (simplyglobal n.d). Research has also shown that the transport system based on the use of cars is highly unsustainable in the face of government bodies advocating the minimisation of the harmful effects of the increasing automobiles which emit dangerous greenhouse gasses that are detrimental to the environment. The year 2008 also witnessed a global downturn of the economy which saw a rapid increase in the prices of oil. This saw a shift in consumer buying behaviour where they in fact preferred to use public transport (Simplyglobal n.d). America was hard hit as the large trucks such as SUV
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