How Social Media affects the way we live Assignment

How Social Media affects the way we live - Assignment Example Rhetoric is the way in which we use languages and images to persuade. The media through several endeavors asks the people in many ways to buy something, influence in their own way through several product differentiating strategies and mould the consumers behaviors. Rhetorical analysis of the social media helps the user of the social media to become perfectly informed. At the same time evaluation of the ethical messages can be analyzed in order to test the effect on the common public and the way they affect the society (Bolin Carroll, 2010, p.46). Social media and its features The social media in the present world can be thought to be of a group of online media with the array of primal activities including participation, openness, conversation, and community (Mayfield, 2008, p.5). Participation: The social media social media encourages contributions and feedback from everyone who is interested (Mayfield, 2008, p.5). Openness: The nature of social media basically serves as an open plat form where the feedback and the participation are widely invited. It also helps in the encouragement in the voting, comments and the sharing of information. The barriers of access to the contents present in the social media platform are minimal (Mayfield, 2008, p.5). Conversation: The traditional media is basically concerned with the broadcasting methodology which ensures the content transmission or distribution. But the social media acts as a two-way conversation (Mayfield, 2008, p.5). Community: The social media allows the communities to form quickly and communicate effectively where exchange of information along with the sharing of common interests among the people in topics like photography, any political issues, or it may be any TV shows (Mayfield, 2008, p.5). Connectedness: One of the fundamental agendas of the social media is the emphasis on the connectedness among the people. They try to maintain this connectedness among the public by connecting to the different websites and pertaining links between various people and valuable resources of the society (Mayfield, 2008, p.6). Current forms of the social media There are some well known widely prevalent forms of social media. They are mainly social networking, blogs, wikis, online encyclopedia, podcasts, Forums, content communities, and micro blogging. The social networking allows people to build personal web pages and subsequently maintain connection and sharing content and communication among the people. Some of the popular social networking sites are Face book, My Space, Twitter. The blogs are usually online journals where any news is almost posted at the first instance. The Wikis are those websites which acts as a communal document or database which permits the people to add the contents or edit the information on them. A widely known wikis is the Wikipedia4 which is an online encyclopedia consisting of over 2 million English language articles. The podcasts are audio and video files which can be access ed by people through subscription mechanisms. A widely existing podcast is the Apple iTunes. This creates an indigenous platform for the fusion of several cultures of the globe. The

Individual Assignment and Chart Essay Example for Free

Individual Assignment and Chart Essay Curriculum history is important to educators just as the general history of a country is important to historians and politicians. Much can be learned from the successes and the failures of the past. Traditional education in Japan follows societal norms in stressing respect for order and for group goals. The schools stress self-evaluation, hard work, and organization. Schools actively teach morals and values in order to develop individuals of character that will function in society as educated and moral. Japanese formal education in began with adherence to Buddhism and Confucianism. Later, studies in sciences were added, and Japan slowly began to adopt more western styles of education. Briefly, the schools were used as military and nationalistic training grounds during WWI and WWII (Hood, 2001). Over the last fifty years, schools in Japan have been evolving further. After WWII, a call to return to leadership and societal welfare in education was initiated. Schools were strictly centered around community goals and common curriculums. In the 1980s, unfortunately, an increase in youth violence began to worry Japanese citizens about their future. Focus turned to the morals based education of centuries before. In the late 1990s, the cold war era was over. The Ministry felt as if they could relax the six day long weeks and long days (Japan, 2006). Part of this change in philosophy could be due to changes in competition for universities. Previously, competition for admission into Japanese universities was cutthroat, but now, with a reduction in the number of children being born, schools are competing for students (Hood, 2001). In a way, this has given students more power to seek the types of education they most need. In addition, Japan is also loosening its governmental hold on curriculum and allowing from more flexibility in curriculum through site-based decision-making (Komatsu, 2002). Schools are now able to select textbooks from a group of sources. Recently, controversy has arisen as to which history textbooks to choose. In 1997, a group was formed to create and market a revision of Japanese history for incorporation into school history textbooks. This group was primarily interested in revising the presentation of Japan’s execution of militaristic procedures. Unfortunately, even with its widespread promotion efforts, the revised textbook failed to gain a foothold in Japanese schools. Only a few private schools in one small area of Tokyo was willing to give the book a chance (Masalksi, 2002). Not all things in Japan’s educational system are open to change. Before, Japanese teachers had very little autonomy in determining what they would teach even though they held positions of high respect in the community. Now, individual schools and teachers will be able to decide on curriculum issues that best meet the needs of their students. â€Å"The general principle of curriculum organisation is changing from the idea of providing a common education for all children to one of providing different education for various children† (Komatsu, 2002, p. 53). The 2002 Rainbow Plan mirrors the change in philosophy towards more democratic ideals. The government is continuing to relinquish more control to the schools’ local administrations (Japan, 2006). In the future, Japanese education will continue to follow Western trends. One such trend will be in technology and information. While Japan is a world leader in electronics technology, its individual and student use of the internet lags behind. This is primarily because 80% of the internet content is in English. As a result, Japanese students need to be learning both spoken and written English and how to use the internet at younger ages (McCarty, 2000). Clearly, Japanese education will begin to include more intensive English and computer technology classes in early education for its students. Another trend in Japanese education must certainly be increased funding for higher education. Even though the number of teenagers in Japan is lower, over 40 % of them do attend universities. However, government funding for universities is low. Dr. Akito Arima, former Minister of Education, notes that while the United States spends about one percent of its Gross Domestic Product (GDP) on educational funding, Japan spends less than half of one percent in the same manner. However, Japan is second only to the United States in the number of students who attend college. The funding for private universities is even lower, even though 75% of college students attend private universities. â€Å"In this respect, one should note the contradiction between the high proportion of people who move on to higher education, and the low public expenditure ratio. This demonstrates that university education in Japan is seriously under-funded† (Arima, 2002). If college education remains under-funded, many secondary students may turn away from it, thinking that it has less to offer than before. If birth rates should rise in the future, this burden will become more pronounced. Funding will definitely have to be initiated in order to keep young students setting college educations as their goal. Ironically, the US and Japan seem to be crossing each other in the middle of the curriculum spectrum. While Japan is recognizing the individuality of each student and allowing him to seek his own educational goals with flexible programs of study, the US is getting much more rigid with the enactment of NCLB and strict state testing plans and pacing guides. One might wonder if the US will notice a similar increase in youth discontent as a result.

Human Nature :: Sociology Sociological Papers

Human Nature A woman is screaming and the smell of a raging fire is in the air. There’s a group of people about fifteen yards away who are witnessing the event. They all stand there in awe of the destruction but not one of them has called the authorities. Jack, a businessman walking by himself, sees the fire and the woman trapped inside the building. Without hesitation he uses his cell phone to call the fire department. Once getting off the phone, this brave man runs into the smoldering building to try and save the woman. Coming out of the building without being harmed, he and the woman are safe. If one man could do this, why did the group of people watching not do anything? The explanation for the reactions of the people is due to what may be said as human nature. It seems that when in groups, people are less reactive when they are in the presence of danger or hazard. Carol Tavris, who received a Ph.D. in Social Psychology from the University of Michigan, is a widely published author. In her works, â€Å" In Groups We Shrink From Loner’s Heroics,† she talks about the human nature of people and how in groups, humans seem to â€Å"†¦think and act differently than they would on their own† (Tavris 17). When facing danger or disaster, groups of people do not run to the aid of others because of the nature of groups versus the nature of individuals (Tavris 18). Tavris is trying to reach everyone and have them be aware of what is human instinct versus what is moral. She is hoping that her readers will take something away with them from the article and hopefully react morally when seeing people in danger or in desperate need of help. Throughout her piece, Tavris uses two main structures: compare and contrast structure and the problem/solution structure. She uses these so that her readers can see the comparison or the solution right away. She very vividly shows the difference in the reactions of people when she uses the compare and contrast structure.

The Significance of internal control for management

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay & A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung & A ; Coram & A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne'er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson & A ; Sisto & A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay & A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung & A ; Coram & A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson & A ; Sisto & A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P & A ; Coram, P & A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley & A ; Sons Australia, Ltd. Leeson, D & A ; Sisto, S, D & A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n't recognize it before accepts battle. In order to assist the member to make up one's mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay & A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client.

Old Smoke Case Study

Their were some who would watch the every move of a supervisor or manager, hoping that they do or say something wrong, just so they can go and tell their boss. This was done with the intentions hoping to get them in trouble or possibly even terminated. All of this is a product of the cultural environment we work in. Describe the policy on smoking that you would recommend to Redwood Associates. The Implications of the work ethic for the future of American business are Imminent. A vast number of employees reject the very Idea of hard work and long hours.They believe In taking shortcuts or getting something done without much effort, usually by having someone else do it. If the task was a priority for upper level management or the individual would gain some type of recognition for its accomplishment that was the time in which maximum effort was applied. Other than that, most employees would just cruise through the Job stuff and wait for the big score. These are Just a few of the implicat ions that are drastically affecting business n America today.Explain how this case would change if what bothers Darlene is not old smoke but the smell of Lice's perfume or Franks body odor. It Is more reasonable to expect workers to be more devoted to their Jobs, more concerned with quality and customer service; especially with the state of today's economic situation in this country. For one, it is the right thing to do, regardless of now one may Tell auto management or ten JODI Tort Tanat matter. Second, you can not expect to get paid for doing nothing.If you take care of the customer, provide a quality product with service, you retain a regular patron, help the company earn a profit and in the end, probably maintain long term employment. Finally, we all have a moral obligation to do what is right and Just. Explain whether it is fair or reasonable for companies to ban employees from smoking in their cars in the company parking lot. The culture of the work environment and peer press ure are significant reasoning behind employee theft. Some employees want to be accepted or fit in with their co- workers.Some of them do not believe that they are paid enough. They would steal from the company to gain acceptance or use it as a means of getting over. They fail to envision the affect revenue loss has on the company as a result of employee theft. It is not my stuff. It belongs to the company. I Just work here is the mentality that most employees have. However, if the company or business was ran by them, a family member or someone they knew, they would not allow theft to occur. They would want someone to report it. References Insert References Here: (Cheesy)

Young and Free Idioms Story

Young and Free Idioms Story Learn new English expressions in this short story about what it takes to be successful in a small company focuses on the use of idioms in context. Youll find idiom definitions and a short quiz on some of the expressions at the end of the story.   Young and Free: Prerequisite for Success Lets face it: In todays business world you need to be young and free of attachments to strike it rich. Its a dog eat dog world out there and youre going to have to work quite a lot. Of course, not only will you have to work quite a lot, youll need to be flexible and ready to take advantage of anything. Thats where the free part comes in. Ive got a young friend, hes only 25, but he fits the bill perfectly. Hes single and hes hungry. Hes willing to start from scratch and, best of all, he isnt afraid of putting his nose to the grindstone for those 80 hour weeks. He decided to take the bull by the horns by going starting up his own business. He found a software developer who knew the internet inside out. This young man was also very ambitious. He left his safe job at the drop of a hat. They were both reaching for pie in the sky, and they were ready. They also were lucky. They founded a startup and got into the whole social networking business in 2002. In other words, they were early birds and they were willing to sink or swim. Probably the most important ingredient in their success was that they were willing to play things by ear. They kept their ears to the ground, moved full steam ahead and drove hard bargains. Soon, their business was growing by leaps and bounds. Of course, they had some stumbling blocks along the way. Who doesnt? Still, they got the jump on the competition and by the year 2008, they were multi-millionaires. This sort of success for the young and free now has copycats around the world. Idioms Used in the Story at the drop of a hat immediatelyby leaps and bounds very quickly (used with improvement)copycat someone or a company who tries to do things like another person or companydog eat dog very competitivedrive a hard bargain to make a business deal that is very advantageous for youearly bird someone who takes early advantage of a situationfit the bill to have the right characteristics for somethingfull steam ahead to continue with full commitmentget the jump on someone to get the advantage over someone by starting earlyhave ones ears to the ground to pay attention to rumors, news, and industry insidersknow something inside out to have expert knowledge about somethingpie in the sky something very hard to achieve, a dreamplay something by ear to improvise in a situation, react to a situation as it occursput ones nose to the grindstone to work hard and put in many hourssink or swim succeed or failstart from scratch to start from the beginningstartup a small company that begin s to do business, usually in technologystrike it rich to become rich, often by creating a new product or service successfullystumbling block a difficulty or hurdle that stands in the way of successtake the bull by the horns to confront a problem and deal with it Expression Quiz I think Peter ______________. Hes perfect for the job.Its _____________ on the project. We have no time to waste.Dont pretend youre like Kevin. Nobody likes a ___________.The business person ________________, but we had to accept her offer.I think its best to _________ the meeting __________. We need to consider everything.He founded a ________________ in 2008 and made millions.Our business has grown _________________. Were very happy.Im afraid I think that idea is ______________. It will never work. Quiz Answers fits the billfull steam ahead / sink or swimcopycatdrove a hard bargainplay the meeting by earstartupby leaps and boundspie in the sky More Idioms and Expressions in Context Stories Learn more expressions using stories with one or more of these further idioms in context stories with quizzes. Its important to learn and use idioms in context. Of course, idioms are not always easy to understand. There are  idiom and expression resources  that can help with definitions, but reading them in short stories can also provide context that make them come more alive. Try reading the story one time to  understand the gist  without using the idiom definitions. On your second reading, use the definitions to help you understand the text while learning new idioms.

Dissertation Subjects

Dissertation Subjects Dissertation Subjects Dissertation Subjects The choice of a dissertation subject is very important, and it should be started long before you begin writing your paper. You can be a skillful researcher and a brilliant writer, but if you fail to make an adequate choice among lots of possible dissertation subjects, your work will probably not be a success. The Choice of Dissertation Subjects Choosing your dissertation subject, consider its scope. Your subject should be quite broad to allow you to gather enough evidence and consider all the questions within your topic. For example, if you are assigned to write a dissertation in geography, it is not reasonable to write about the problem of pollution in the UK, because you will not be able to cover this topic within the scope of your dissertation. That means your subject should be quite narrow for you to be able to make a deep analysis of the problem. What is more, your investigation should fit in your word limit. Dissertation subjects should be evaluated according to the students background knowledge. It is not a good idea to start writing about something which is absolutely new to you, you will not be able to develop it within the time you have. Actually, you do not have enough time to waste it on experiments. Good Dissertation Topics Are Innovative You know that good dissertation subjects should be new. Still, it does not mean they should be completely new, you are supposed to investigate subjects that already exist. But it is important that you investigate this subject in a new, original way. Choosing a dissertation subject is to some extent more difficult than writing a dissertation itself. You will have to read a lot, considering possible dissertation subjects, to determine what has been done before. The results of your work will be very useful when you pass over to writing a literature review and proposal. Make use of the resources your advisor can offer you, he can show you the way where you can find a subject worthy of research. Your supervisor will probably offer you some dissertation subjects to choose from, and it will be reasonable to accept this help. Choose the one appealing to you. Remember, that if you have support of your supervisor, your committee will probably be more loyal to you, too. Final Note on Dissertation Topics Finally, the most important aspect of a dissertation subject is that it should be interesting for you, as a good topic is the one that you like!

Before You Buy a Chemistry Textbook

Before You Buy a Chemistry Textbook Youve gotten the list of textbooks for your course. Before you sell your soul to the bookstore, find out which texts you really need and which ones to skip. Ask yourself these important questions: Will you keep the book? Thumb through the book and ask yourself whether or not you think the book will serve as a handy reference after the course is concluded. If yes, buy it, preferably new. If not, keep reading... Does the course actually use the text? Words to the wise: A book might be listed as required, but that doesnt necessarily mean you have to buy it! Some required texts really dont get used (ask upperclassmen) or can be borrowed. If you dont plan on keeping the book after the class, consider buying a used copy. When in doubt, wait until the first day of class to make a decision. Is this a lab book? Laboratory workbooks need to be purchased and they need to be new. Dont try to sneak in a used laboratory book. Your instructor will not be amused. Is the text available used? Really popular texts are usually available in used form. However, the text is probably popular because it is useful! If you need a book and will use it after the course ends, buy it new. If you are strapped for cash or the usefulness of the book is questionable, buy it used. Will the book help you? Sometimes a book is recommended, but not required. This is true for many study guides. Ask yourself whether or not you will benefit from using the book. Can the book be borrowed? Is it useful enough to buy, new or used? When in doubt, talk with your instructor. Can I afford it? Although this is a good question to raise regarding buying books, it is NOT a question to ask when deciding whether or not to obtain a book. The difference? Buying a book involves money. Obtaining a book might involve money, but it also could include borrowing from a student or professor. I dont recommend sharing important books. If you need a book, then get it!

Case Report Study Example | Topics and Well Written Essays - 750 words

Report - Case Study Example Chatime has enjoyed competitive advantage of its local brand of tea for long and now seeks a wider market to expand their branches as well as increase the visibility into the market not only locally but internationally as well. Zhao is the owner and overall manager of the brand and hence seeks to make not only operational decisions which are short term but strategic ones as well which will make the brand bigger. According to him, he wants his brand to be the â€Å"Starbucks of tea (Griffin, 2010) and hence the reason for the planning of the expansion.† This opportunity to diversify is faced with challenges one of them being that the customer base will be shifting from purely Chinese customers to the mainstream ones as well. Mainstreaming the tea will attain the company’s objectives of expansion but there is risk of rejection as well as the probable need to change the products to suit the culture and tastes of the mainstreams (Helms & Nixon, 2010). Carrying out a Strength, Weakness, Opportunities and Threat (SWOT) analysis is the best way for Zhao to understand the issues ahead of him and enable him to make the best decision as well (Ayub, et al. 2013). Identification of the strengths of the tea in the business will enable him to understand whether the locals love the tea because it is local or purely for its flavor. It is the locals’ love for the tea that has made the brand get uplifted to that level of even owning over 40 branches. The strength of the new market will also act as incentive or guide Zhao as to whether tapping into it is worth changing his product and customizing it for the new potential clients. The mainstream clients are bound to increase the popularity of the tea blend and its success will mean that the tea will be accepted globally as well. The other strength is that Zhao is a good business man and a strategic manager and is determined to make it work. He already has a plan in place that can work

The Hazardous Storm of Hurricane Katrina Article

The Hazardous Storm of Hurricane Katrina - Article Example Hurricane Katrina was the costliest as well as single of the five deadliest storms in the past of the United States. It was the sixth strongest Atlantic storm ever documentation and the third-strongest hurricane on evidence that through land descend in the United States. Katrina shaped on August 23 through the 2005 Atlantic hurricane period as well as caused destruction along a large amount of the north-central Gulf Coast. The mainly severe failure of life and assets damage come about in New Orleans which inundated as the levee system calamitously failed in numerous cases hours subsequent to the storm had stimulated inland. The storm causes ruthless harm across the intact Mississippi coast as well as into Alabama, in fact, the storm is probably to have been accountable for $81.2 billion in scratch making it the costliest to be a probable tragedy in U.S. history. The disastrous collapse of the deluge fortification in New Orleans provoked instantaneous assessment of the Army Corps of E ngineers which has by congressional mandate sole responsibility for design and construction of the flood protection. There was also widespread criticism of the federal situation as well as local administration retort to the hurricane which resulted in exploration by the U.S. Congress and the acceptance of Federal Emergency Management Agency manager Michael D. Brown. On the other hand, the National Hurricane Center along with National Weather Service was extensively commended for precise forecasts moreover abundant lead point (Wikipedia, 2008). In Addition, Media descriptions of impoverished flood sufferers in New Orleans in the happening of Hurricane Katrina produced the impression and thought of an indifferent federal government. An opponent, as expected, took endeavor at the mayor, the Louisiana governor, the Federal Emergency Management Agency and the President. Some also disapproved of the department of protection seeing that if it had unsuccessful to provide the speedy, sudden and enormous compassionate reprieve which the American citizens had drawn  closer to expect after an ordinary tragedy.

War on Terrorism Or The Defense of Modernism Essay

War on Terrorism Or The Defense of Modernism - Essay Example It is a war in defense of our way of life against enemies who oppose that way of life, and who oppose it from common cultural and religious motives. Whatever specific aims, hopes, and delusions the al-Qaeda hijackers may have had, they could not have succeeded, they could not have drawn so many recruits, raised so much money, and found support and sanctuary, unless their motivations appealed to a wide group of people. The war on terrorism is unlike the Cold War; the battle lines are not drawn in ideologically explicit terms. Had we asked in the 1950s, "Why do the communists hate us What are they after" the answers would have been clear: Their Marxist ideology of socialism, dictatorship, and world conquest calls for the elimination of our free capitalist system, and endorses the use of any means to achieve that end. It's all spelled out in The Communist Manifesto, Das Kapital, and an endless stream of Communist Party propaganda. The motivations of the 9/11 hijackers in particular, and of al-Qaeda in general, are not as transparent. They are complex and at times contradictory, rooted as they are within a highly complex history that reflects as many conflicts within Islam as it does between Islam and the West. It is now commonly known that the September 11th terrorists were members of Bin Laden's worldwide al-Qaeda organization. This is an extensive network of terrorist groups such as Egypt's al-Jihad, which was responsible for the assassination of Anwar Sadat in 1981 and the World Trade Center bombing in 1993 and among others. This organization represents the violent extreme of a fundamentalist movement that has been gaining ground among Muslims since the 1970s. While the goals of the movement are fairly clear, it should be noted that they reflect the opinions of a majority of Muslims about as much as David Koresh and his followers reflected the views of the average Christian. One goal is to drive the Western powers out of the Middle East, removing Western military, economic, and cultural presence from the region. Bin Laden's three immediate demands, repeated in virtually every statement, are 1. To stop American support for Israel. 2. Lift sanctions against Iraq. 3. Remove American troops from Saudi Arabia. A second goal is to unify the Islamic world and rally it in opposition to the West. "This war is fundamentally religious," bin Laden said last November, in one of his statements broadcast by al-Jazeera TV. "The people of the East are Muslims. They sympathized with Muslims against the people of the West, who are the crusaders. Under no circumstances should we forget this enmity between us and the infidels. For, the enmity is based on creed. Muslims must stand together. We must be loyal to the believers and those who believe that there is no God but Allah." (al-Jazeera, 2005) This is why troops in Saudi Arabia are such an important issue to bin Laden: they are stationed in the land of Islam's two holiest sites, Mecca and Medina. A third goal of the Islamists is to create a strict form of Islamic

Automated data reconciliation of the clinical and safety databases Thesis

Automated data reconciliation of the clinical and safety databases - Thesis Example It saves time, and more importantly, gets rid of possible discrepancies between databases. Whenever discrepancies are possible, it necessitates extra quality assurance steps for resolving mismatches (Zhengwu Lu, & Lu, Zhengwu, 2009). Serious Adverse Event, SAE, and Adverse Event, AE, reconciliation compares specific data between two databases; a clinical database and a safety database. A clinical database defined as s closed system while a safety database as an open system. A clinical database can review data for only a short time period that is lasting of the trial, hence defined as closed. A safety database on the other hand, is an open system due to its continuous reception of new SAEs or updates of SAEs that already exist concerning any clinical trials even when they are locked (Van et al 2012). Data management performs the task of SAE and AE reconciliation. Two departments are normally involved, the pharmacovigilance and drug safety, and clinical data science. During the data reconciliation, SAE is collected in the safety database and in the clinical database. Data cleaning takes place according to the specifications of data validation (Dwivedi & IGI Global, 2009). SAE reconciliation is performed continually between first patient first visit, FPFV, and last patient last visit, LPLV. The reason for such timely performances provides data that is reliable and trustworthy, that is of greatly useful in decision-making processes on a drug’s safety profile and successive trial design. It also ensures consistency in reporting to health authorities regarding individual Safety reports, New Drug Application, and the annual Investigational New Drug Update (Trasi, 1994). The skill set accessible in the data management section, many additional things can be done. The interior talents of the section are not fully utilized. It is not fulfilling for persons and the organization. The prospects and the demands are there.

Advanced Valuation Essay Example | Topics and Well Written Essays - 1250 words

Advanced Valuation - Essay Example When the tenant doesn't have the right to initiate the process there are other provisions governing the situation. Similarly under the market rent review clauses, a time limit would have been prescribed for activating the rent review process. Though the determining valuer has wide discretionary powers, certain criteria like current market rent, assumption of vacant possession of the property, lease incentives and the willingness of the landlord and tenant should be taken into account by the valuer in the rent review process.At times of falling markets, incentives are granted by the landlords to the tenants including a rent free period or a contribution to the cost of the tenant for making the premises fit. In many commercial leases, the agreements contain clauses to disregard the incentives. However it would be disadvantageous for the tenant to allow the disregard as it will result in review of 'face rent'. Face rent is usually an inflated one because of the incentives being included in there. If incentives are disregarded the review would be based on a "comparison of other 'face rents', again ignoring that they are inflated because of the incentives provided under the other leases used as comparisons." (Mark Sheridan 2006)However, the valuer would be compelled to take into account the initiatives, had the lease deed been drafted efficiently. Such a process would result in a meaningful review of the 'effective rent' as against the unrealistic 'face rentals'. "If incentives originally granted at the commencement of the lease are to be taken into account or disregarded then the lease on such a material issue would include a provision that would express the intentions of the parties" (Peter Dempsey)3 In any case, it must be noted that the rent review provisions have to be interpreted by the determining valuer within the context of the whole lease. In general if the determining the valuer is unable to come to a definite conclusion, the determining valuer should seek independent legal advice or the advice from independent experts on the subject. valuer should take care not to exceed his area of expertise and arrive at decisions against the meaning of the rent review clauses. Wherever there supporting legal opinions the valuer should follow such legal opinions only. Under circumstances where He is not expected to decide on issues that are outside the scope of his core competency. Case Law: Citation: Orti-Tullo& Anor v Sadek & anor 2001 ATC 4688 Judge Bryson J Key Issues: The plaintiffs challenge the determination by a valuer of the current market rental value of commercial premises on the exercise of an option to renew a lease. Facts of the Case: The defendants were carrying on the business of a service station on the land leased to them as lessees for a lease period of five years with an option to renew for a further period of five years. The plaintiffs were the lessors. The lease deed provided for the lease rent under one of the clauses of the deed but with no provision for any annual market review. Though there was no dispute about the extension of the lease period, there was a dispute on the rental value determined by the valuer and the petition was to set aside the valuation thus carried out by the valuer as the valuation did not

Strategic IT Management Essay Example | Topics and Well Written Essays - 500 words

Strategic IT Management - Essay Example The Harvard Guru Michael Porter (1985) described in his book 'Competitive Advantage' that value for the customers can be created by efficiently linking and managing the series of primary and supporting activities in an organisation. Porter's Value Chain Model is represented in the diagram below. (NetMBA, 2002) This model shows that inputs are taken in, processed and converted into outputs and finally sold to the customers to maximize profits. Lets take an in depth view of these activities to analyse the role of information technology. By analysing the value chain of the company, we can identify that primary activities of the delivery team would be system architecture, system requirements, development of the system, test and implementation and finally deployment. After-sales service and technical support is the on-going facility that the company provides. In each and every activity, the company adds value to the previous stage to develop a differentiated product that satisfies the customer's needs. (Jenz, 2003) Inbound Logistics - The inbound logistics for the software development company include the system architecture, the IT infrastructure and the system requirements.

Advanced Valuation Essay Example | Topics and Well Written Essays - 1250 words

Advanced Valuation - Essay Example When the tenant doesn't have the right to initiate the process there are other provisions governing the situation. Similarly under the market rent review clauses, a time limit would have been prescribed for activating the rent review process. Though the determining valuer has wide discretionary powers, certain criteria like current market rent, assumption of vacant possession of the property, lease incentives and the willingness of the landlord and tenant should be taken into account by the valuer in the rent review process.At times of falling markets, incentives are granted by the landlords to the tenants including a rent free period or a contribution to the cost of the tenant for making the premises fit. In many commercial leases, the agreements contain clauses to disregard the incentives. However it would be disadvantageous for the tenant to allow the disregard as it will result in review of 'face rent'. Face rent is usually an inflated one because of the incentives being included in there. If incentives are disregarded the review would be based on a "comparison of other 'face rents', again ignoring that they are inflated because of the incentives provided under the other leases used as comparisons." (Mark Sheridan 2006)However, the valuer would be compelled to take into account the initiatives, had the lease deed been drafted efficiently. Such a process would result in a meaningful review of the 'effective rent' as against the unrealistic 'face rentals'. "If incentives originally granted at the commencement of the lease are to be taken into account or disregarded then the lease on such a material issue would include a provision that would express the intentions of the parties" (Peter Dempsey)3 In any case, it must be noted that the rent review provisions have to be interpreted by the determining valuer within the context of the whole lease. In general if the determining the valuer is unable to come to a definite conclusion, the determining valuer should seek independent legal advice or the advice from independent experts on the subject. valuer should take care not to exceed his area of expertise and arrive at decisions against the meaning of the rent review clauses. Wherever there supporting legal opinions the valuer should follow such legal opinions only. Under circumstances where He is not expected to decide on issues that are outside the scope of his core competency. Case Law: Citation: Orti-Tullo& Anor v Sadek & anor 2001 ATC 4688 Judge Bryson J Key Issues: The plaintiffs challenge the determination by a valuer of the current market rental value of commercial premises on the exercise of an option to renew a lease. Facts of the Case: The defendants were carrying on the business of a service station on the land leased to them as lessees for a lease period of five years with an option to renew for a further period of five years. The plaintiffs were the lessors. The lease deed provided for the lease rent under one of the clauses of the deed but with no provision for any annual market review. Though there was no dispute about the extension of the lease period, there was a dispute on the rental value determined by the valuer and the petition was to set aside the valuation thus carried out by the valuer as the valuation did not

Discussion Assignment Example | Topics and Well Written Essays - 500 words - 21

Discussion - Assignment Example The organization management come up with guidelines that shall enhance quality, which are then followed by the employees. After a certain period feedback as well as the recommendation from the stakeholders are taken and the quality support team make necessary adjustments to foster the quality (Shi, 2007). In contemporary practice, there is always a consensus regarding the right of an individual to refuse some of the life-sustaining treatments like mechanical ventilation, blood transfusion and provision of artificial nutrition. The ethical, legal argument that supports this right was framed on the principle of autonomy and the right of a patient to self-determination of care. Resistance to health care describes an individual unwillingness to be helped by a healthcare provider and is manifested by defensive behaviours that may range from minor to aggression. In the facility that I practice, it is noted that risk management of resistance to care has shown to increase safety in the workplace. Some of the strategies that are used in the healthcare organization include increasing the number of staffs, appropriate follow-up of and enhancing security at the high-risk clinical areas. Staff with different field of specialization helps in handling patients who refuse care, this can be achieved through counselling or explaining the legal repercussion of the act. In addition, enhancing security in the organization helps in averting several risks in the hospital (Kable and McLeod 2012). Some of the interventions that were employed included: campaign media and promotion whereby mass media campaigns materials, pamphlets, posters and press releases were utilised. Healthcare professionals who enhanced adoption of systematic prevention programs provided health education. The speakers provided group education through showing videos that are related to prevention of cardiovascular diseases. In addition, individuals were taught on the merits of weight loss as a

Emerging Disease Trends Essay Example for Free

Emerging Disease Trends Essay People use health care services for many reasons: to cure illnesses and health conditions, to mend breaks and tears, to prevent or delay future health care problems, to reduce pain and increase quality of life, and sometimes merely to obtain information about their health status and prognosis. Health care utilization can be appropriate or inappropriate, of high or low quality, expensive or Inexpensive. The study of trends in health care utilization provides important information on these phenomena and may spotlight areas that may warrant future in-depth studies because of potential disparities in access to, or quality of, care. Trends in utilization may also be used as the basis for projecting future health care needs, to forecast future health care expenditures, or as the basis for projecting increased personnel training or supply initiatives. The health care delivery system of today has undergone tremendous change, even over the relatively short period of the past decade. New and emerging technologies, including drugs, devices, procedures, tests, and imaging machinery, have changed patterns of care and sites where care is provided. The growth in ambulatory surgery has been influenced by improvements in anesthesia and analgesia and by the development of noninvasive or minimally invasive techniques. Procedures that formerly required a few weeks of convalescence now require only a few days. New drugs can cure or lengthen the course of disease, although often at increased cost or increased utilization of medical practitioners needed to prescribe and monitor the effects of the medications. Over the past decade, both public and private organizations have made great strides in identifying causes of disease and disability, discovering treatments and cures, and working with practitioners to educate the public about how to reduce the incidence and prevalence of major diseases and the functional limitations and discomfort they may cause. Clinical practice guidelines have been created and disseminated to influence providers to follow recommended practices. Public education campaigns urge consumers to comply with behavioral recommendations (e. g. , exercise and lose weight) and treatment regimens (e. g. , take your medications) that may help to prevent or control diseases and their consequences. Health care utilization also has evolved as the population’s need for care has changed over time. Some factors that influence need include aging, sociodemographic population shifts, and changes in the prevalence and incidence of different diseases. As the prevalence of chronic conditions increases, for example, residential and community-based health-related services have emerged that are designed to minimize loss of function and to keep people out of institutional settings. Aging The median age of the worlds population is increasing because of a decline in fertility and a 20-year increase in the average life span during the second half of the 20th century. These factors, combined with elevated fertility in many countries during the 2 decades after World War II (i. e. , the Baby Boom), will result in increased numbers of persons aged ;65 years during 20102030. Worldwide, the average life span is expected to extend another 10 years by 2050. The growing number of older adults increases demands on the public health system and on medical and social services. Chronic diseases, which affect older adults disproportionately, contribute to disability, diminish quality of life, and increased health- and long-termcare costs. Increased life expectancy reflects, in part, the success of public health interventions, but public health programs must now respond to the challenges created by this achievement, including the growing burden of chronic illnesses, injuries, and disabilities and increasing concerns about future caregiving and health-care costs. This report presents data from the U. S. Bureau of the Census, the World Health Organization, and the United Nations on U. S. and global trends in aging, including demographic and epidemiologic transitions, increasing medical and social costs related to aging, and the implications for public health. In the United States, the proportion of the population aged ;65 years is projected to increase from 12. 4% in 2000 to 19. 6% in 2030. The number of persons aged ;65 years is expected to increase from approximately 35 million in 2000 to an estimated 71 million in 2030, and the number of persons aged ;80 years is expected to increase from 9. 3 million in 2000 to 19. 5 million in 2030. In 1995, the most populous states had the largest number of older persons; nine states (California, Florida, Illinois, Michigan, New Jersey, New York, Ohio, Pennsylvania, and Texas) each had more than one million persons aged ;65 years. In 1995, four states had ;15% of their population aged ;65 years; Florida had the largest proportion (19%). By 2025, the proportion of Floridas population aged 65 years is projected to be 26% and 15% in 48 states (all but Alaska and California). The sex distribution of older U. S. residents is expected to change only moderately. Women represented 59% of persons aged 65 years in 2000 compared with an estimated 56% in 2030. However, larger changes in the racial/ethnic composition of persons aged 65 years are expected. From 2000 to 2030, the proportion of persons aged 65 years who are members of racial minority groups (i. e. , black, American Indian/Alaska Native, Asian/Pacific Islander) is expected to increase from 11. 3% to 16. 5%; the proportion of Hispanics is expected to increase from 5. 6% to 10. 9%. The world has experienced a gradual demographic transition from patterns of high fertility and high mortality rates to low fertility and delayed mortality (2). The transition begins with declining infant and childhood mortality, in part because of effective public health measures (2). Lower childhood mortality contributes initially to a longer life expectancy and a younger population. Declines in fertility rates generally follow, and improvements in adult health lead to an older population. As a result of demographic transitions, the shape of the global age distribution is changing. By 1990, the age distribution in developed countries represented similar proportions of younger and older persons. For developing countries, age distribution is projected to have similar proportions by 2030. People are living longer because of both lifestyle changes and advances in health care. For example fewer people smoke today than in the past. In the 1950’s more than half of men and a third of women smoked cigarettes. By 2005, those numbers were down to 23 percent of men and 19 percent of women. Thanks to major advances in medicine, fewer people die at an early age from heart disease and cancer. For example the five year cancer rate improved from 50 percent in the mid 70’s (1975-1977) to 66 percent at the turn of the 21 century (1996-2002). With increased longevity , Boomers will reach retirement age, have more years to enjoy it and , in turn , more years in need of health care services. Diabetes The number of Americans with diabetes is expected to rise from 30 million today to 46 million by 2030, when one of every four Boomers -14 million-will be living with the chronic disease. These diabetic Boomers will require continuous medical management in both inpatient and outpatient settings. Arthritis The number of Americans with arthritis is expected to rise from 46 million today to 67 million by 2030. At that point, nearly one out of every Boomers-over 26 million-will be living with the condition. While health risk of arthritis are not as great as other chronic illnesses, the decrease mobility arthritis can trigger will cause many Boomers to seek new alternative therapies, pain control treatments, exercise regimens and joint replacements. Obesity If Americas obesity trend continues at its current pace, all 50 states could have obesity rates above 44 percent by 2030 according to a new report from Trust for Americans’ Health and the Robert Wood Johnson Foundation. With current U. S. obesity rates holding steady around 35 percent thats one-third of Americans the 9-plus percent gain within two decades would be a significant increase; however, not as large of an increase as the nation has seen in the past two decades. While the health hazards are apparent the report projects double the number of new cases of obesity-related ailments like diabetes, heart disease hypertension by 2030 the increase in American obesity would also take a toll on the healthcare system itself. Current estimates put the medical costs of obesity at more than $147 billion. With increasing rates, the costs of preventative healthcare relating to obesity would rise by $48 billion to $66 billion in the next two decades. Many Americans arent very physically active. One reason for this is that many people spend hours in front of TVs and computers doing work, schoolwork, and leisure activities. In fact, more than 2 hours a day of regular TV viewing time has been linked to overweight and obesity. Other reasons for not being active include: relying on cars instead of walking, fewer physical demands at work or at home because of modern technology and conveniences, and lack of physical education classes in schools. People who are inactive are more likely to gain weight because they dont burn the calories that they take in from food and drinks. An inactive lifestyle also raises your risk for coronary heart disease, high blood pressure, diabetes, colon cancer, and other health problems. Our environment doesnt support healthy lifestyle habits; in fact, it encourages obesity. Some reasons include: (1) Lack of neighborhood sidewalks and safe places for recreation. Not having area parks, trails, sidewalks, and affordable gyms makes it hard for people to be physically active. (2) Work schedules. People often say that they dont have time to be physically active because of long work hours and time spent commuting. (3) Oversized food portions. Americans are exposed to huge food portions in restaurants, fast food places, gas stations, movie theaters, supermarkets, and even at home. Some of these meals and snacks can feed two or more people. Eating large portions means too much energy IN. Over time, this will cause weight gain if it isnt balanced with physical activity. (4) Lack of access to healthy foods. Some people dont live in neighborhoods that have supermarkets that sell healthy foods, such as fresh fruits and vegetables. Or, for some people, these healthy foods are too costly. (5) Food advertising. Americans are surrounded by ads from food companies. Often children are the targets of advertising for high-calorie, high-fat snacks and sugary drinks. The goal of these ads is to sway people to buy these high-calorie foods, and often they do. Part of the reason for the rise in the obesity rate is the changing demographics of the U. S. population. The baby boomer generation is aging. With aging comes a decrease in activity. If you are less active, the calories you take in can mean the difference between being lean and being obese. It is all about a balance between diet and fitness. Biology also works against you. With the loss of muscle mass, you burn fewer calories. Menopause also sets up a scenario where women in this age bracket put on a few pounds. However, according to Mayo Clinic, you dont have to follow the path of age-related weight gain. You have control over your activity. If you stay active, you can maintain the balance between the fuel your muscles use and your caloric intake. Unfortunately, the media teaches people that being overweight is not something for which to be ashamed. However, being fat is not okay. It is unhealthy and not something that can be dealt with by trendy fashions or slimming panels. The only solution is to lose weight. Otherwise, you will likely fall prey to the health risks of those added pounds. They can take months or years off your life. Losing weight is not an option; it is a necessity. Health  » With the rise in heart disease and diabetes, the medical field has been forced to consider the main causes of obesity in America in order to halt the alarming trends of this health epidemic. If you are overweight or obese, it behooves you to find ways to get your weight under control in order to avoid the consequence of excessive weight. Part of the reason for the rise in the obesity rate is the changing demographics of the U. S. population. The baby boomer generation is aging. With aging comes a decrease in activity. If you are less active, the calories you take in can mean the difference between being lean and being obese. It is all about a balance between diet and fitness. Biology also works against you. With the loss of muscle mass, you burn fewer calories. Menopause also sets up a scenario where women in this age bracket put on a few pounds. However, according to Mayo Clinic, you dont have to follow the path of age-related weight gain. You have control over your activity. If you stay active, you can maintain the balance between the fuel your muscles use and your caloric intake. Unfortunately, the media teaches people that being overweight is not something for which to be ashamed. However, being fat is not okay. It is unhealthy and not something that can be dealt with by trendy fashions or slimming panels. The only solution is to lose weight. Otherwise, you will likely fall prey to the health risks of those added pounds. They can take months or years off your life. Losing weight is not an option; it is a necessity. The fact remains that fat tastes good. It gives you a satisfying feeling. It is the epitome of comfort food. If you want to lose weight, it is up to you to break the fat addiction, which is one of the main causes of obesity in America. At the simplest level, added weight makes your heart work harder. You may huff and puff going up the stairs or even walking across the room, if you lug around an extra 30 to 40 pounds. If you have tried to lift a heavy suitcase or other load that size, you know how difficult toting the added weight can be. Imagine carrying around that excess baggage 24/7. Obesity feeds upon itself. As you gain weight, it becomes more difficult to move around. Your muscles ache. You become easily fatigued. Your inactivity causes you to increase weight. This vicious cycle is one of the main causes of obesity in America. In order to overcome it, you must break this cycle of inactivity. Being obese increases your risk of several chronic health conditions including heart disease, high blood pressure and diabetes The good news is that losing a small amount of weight can reduce your chances of developing heart disease or a stroke. If you are overweight, reducing your weight by 5%-10% is proven to decrease your chance of developing heart disease. Fortunately, even a modest weight loss of 10 to 20 pounds can bring significant health improvements, such as lowering ones blood pressure and cholesterol levels You can reduce your risk of developing type 2 diabetes by losing weight, eating a balanced diet, getting adequate sleep, and exercising more. If you have type 2 diabetes, losing weight and becoming more physically active can help control your blood sugar levels. Increasing your physical activity may also allow you to reduce the amount of diabetes medication you need. Future There will be some very disruptive and some transformational changes in the way health care is delivered, not as a result of reform, but as a result of the drivers of change described in a previous post on KevinMD. com. They included an aging population, an obese society, shortages of doctors, and emerging consumerism, among others. There will be many more patients needing substantial levels of medical care. These won’t be just any patients but two specific groups that are growing rapidly. Americans are aging. â€Å"Old parts wear out† and there are certain diseases that become more prevalent with age like Alzheimer’s and osteoarthritis. And of course our society has many adverse lifestyles such as consuming too much of a non-nutritious diet, being sedentary, being chronically stressed and 20% still smoke. These all lead to chronic illnesses like diabetes type II, heart failure, cancer, chronic lung and kidney disease, etc. So there will many more individuals with chronic illnesses. The especially sad thing is that many of these individuals will be moderately young as a result of obesity since one third are overweight and another one third are frankly obese. This increase in chronic diseases and diseases of aging will have huge impacts on care delivery. Health care delivery will help obesity related issues by educating obese clients the proper diet and food intake and how important exercise to lose weight. The health team can discuss patients on the effect to the body . the serious disease that they can get being obesed. they can guide them in their food intake and control and help them lose weight. As for age related health issues- health teaching is the best way to inform patients to diseases that is related to age. The team can help them be aware and give them preventive measures for the age related diseases.

American Time Essay -- Argumentative Persuasive Essays

American Time If I had to point to the one thing that reveals the most about American culture, I would have to say it is our obsession with time. We seem to have this constant fear of â€Å"wasting† time. Our lives are saturated with ways to â€Å"save† time. We see it in our fast food restaurants, ATMs, and even our sayings (â€Å"Time is money†). Why are we like this? What drives us to be eternally searching for ways to speed up our daily routines? Finding these answers means understanding the most basic values of American culture. It is amazing to look at the number of ways that American ingenuity has made almost every aspect of our lives move just a little faster. The most obvious way is our fast food restaurants. With the invention of these we no longer have to wait for a meal. We simply place an order, our food gets pulled out from underneath the heat lamp, and we are on our way. If we’re really in a rush, we can just zip through the drive-through and have our order without ever taking the extra time required to step out of the car and walk into the restaurant. Many drive-through windows even have a little timer on them so you can know just how much time you have saved. Is the food any good? Did you even get the extra sour cream you ordered on that burrito? It doesn’t matter. When was the last time you ate at McDonald’s and thought to yourself, â€Å"Man, this is the best burger I have ever eaten!† Probably never, but I bet you were impressed if you got it extra fast. Banking has also become faster and faster. With the invention of the bank drive-through window and the ATM, we don’t even have to go inside the bank anymore. We just slide in our cards, type in the numbers, and get our money. This is wonderful. I l... ...nother of our cultural values: hard work and productivity. Maybe we need to change this. Perhaps we should learn to value leisure time as well, and stop accusing those who already value leisure time of being lazy. Time for Americans has gotten way out of hand. Of course, it is difficult to change the basic instinct of a culture, but we need to learn to stop obsessing about every minute that we might possibly save or lose. It is entirely too self-destructive—a cultural trait that affects the culture itself in some very negative ways. If it does relate to the â€Å"more factor† then perhaps we should look for something else to find â€Å"more† of. If not, then we should at least learn to be a little less productive and a lot happier in the extra time that we create for ourselves. That should not be too difficult because inventiveness is a part of our culture as well.

Comparing the Managerial Styles of Males and Females Essay -- Business

Comparing the Managerial Styles of Males and Females Nearly half of the U.S. workforce is now made up of women, and women are a growing percentage of the workforce in most countries throughout the world (Robbins, 2005:18). It is common to find a woman supervising or managing a group of men. This paper will discuss the difference, if exists, between the managerial styles of males and females. First, we will shed some light on the basic differences in personality traits and competencies between men and women, and then will analyze the different cultural perceptions of a working man and woman, after that, we will discuss the interaction effect of gender of supervisor and gender of subordinate on perceived mentoring, and finally will discuss the selection differences in recruiting men and women for a managerial position. Differences in personality between men and women: Intellectual Ability There is an interesting pattern of gender differences on the various cognitive measures. Women performed better than men on most of the memory tests, while men performed better than women on most of the executive function tests. The gender difference on memory is in line with many published studies, but the gender difference on executive function measures has received relatively little attention to date. Socially, women are encouraged to be good mothers while men are encouraged to work and protect family and to make money. Commonly held views regarding men and women continue to suggest that women are more committed to family than to work and that men are more committed to work than to family (Cook, 1994: P85-95). Further, employers are likely to view family responsibilities as a sign of limited work commitment... ... L. McShane & Mary Ann, 2000, Organizational Behavior, McGraw-Hill, US. The CPA Journal, 1996, ‘Female management accountants are better off’, [Online], Mar 1996.Vol.66, Iss. 3; p 13, Available: Proquest 5000, [Accessed 30 June 2005]. Training Strategies for Tomorrow, 1998, ‘Women, management and change’, [Online], Nov/Dec 1998.Vol.1, Iss. 6; p 12, Available: Proquest 5000, [Accessed 30 June 2005]. Williams M. Lee, 1999, ‘Supervisor Mentoring: Does a Female Manager Make a Difference?’, Metacomm, Available: http://www.imetacomm.com/otherpubs/pdf_doc_downloads/supervisor_mentoring.pdf#search='williams%20male%20and%20female%20mentoring' [Accessed 23 June, 2005]. Wood, Chapman, Fromholtz, Morrison, Wallace, Zeffane, Schermerhorn, Hunt, Osborn, 2004, Organizational Behavior a Global Respective, 3rd Edition, John Wiley & Sons Australian Ltd, Australia.