Randy Pausch Essay Example | Topics and Well Written Essays - 500 words

Randy Pausch - Essay Example Another point that he focused on was that one individual can help other individuals in attaining their dreams. One of the most important points that Pausch talked about was head fakes. The term head fakes refer to learning that takes place in an indirect manner (Pausch 1). He stated that parents send their children to learn football, but the real purpose of this that they want their children to learn how they can become better team mates. Another essential point that Pausch talked about was the to-do-list he developed as a child and these to-do-list comprised of various things he wanted to achieve in his life. Another significant point that he talks about is that he had spent his life helping others in attaining their aims and objectives and for this reason he gives an example of the virtual world that he and his students developed. Another important point he focused on was humility which refers to being humble to others. There are various lessons in the lecture provided by Pausch and these lessons can help managers in several ways in managing their subordinates. One of the most important concepts that Pausch talked about head fakes in connection with football. Managers in organizations can use the example provided by Pausch to help develop better teams in his/her organization. A manager can arrange football matches for his/her subordinates. Playing football will help a manager’s subordinates in different ways. Football is a game that requires teams to play in a united manner and every member of the team is dependent on each other. This will help subordinates in learning the importance of team members and team members will develop trust for each other and better relationships with each other through these games. Secondly, Pausch stated that one needs to help others in attaining their aims and objectives of life. Managers can make their subordinates develop to-do-list that comprises of all the things that subordinates want to achieve. This will help

Psychological Disorder Analysis Essay Example for Free

Psychological Disorder Analysis Essay Marla is a 42-year-old Hispanic female who comes to the mental health clinic complaining of having trouble sleeping, feeling â€Å"jumpy all of the time,† and experiencing an inability to concentrate. These symptoms cause problems for her at work, where she is an accountant. As a psychiatrist I would need to diagnose Marla with the proper disorder, explain information about the diagnosis, and discuss possible treatments with her. It would be near impossible to make an accurate diagnosis without more information. First, I will clinically assess Marla by asking her a few questions without her realizing right away that I am trying to diagnose her from the second she enters my office. I will ease into the conversation to gain more insight before she notices what I am doing. I would like to provide a brief interview of how I would expect it to go, given the disorder that I have diagnosed. Hello, Marla. I am Joy Wardrip. It’s a pleasure to meet you. Will you tell me a little bit about yourself? Marla would likely introduce herself, tell me that she is an accountant. She would go on to tell me how she has been feeling anxious for a bit and how it really distracts her from her work. She would tell me how she has trouble concentrating and that too is affecting her work. She would likely be a bit emotional, perhaps teary-eyed as she expresses her frustration with the occurrence of these recent symptoms and how she would like to symptoms to be explained and to go away. She may even express how she wants to feel â€Å"normal† again. I understand your frustration and it is ok to feel frustrated. How long ago did you notice a change in your behavior? Marla would let me know that she had been feeling this way for the past six to eight months. She would also tell me that she can’t remember anything that has happened in her life to explain the anxieties that she was feeling. She would tell me how she would like for things to go back to the way that they used to be. How is your relationship with your parents? Marla would describe a great upbringing. She would explain how she is very close to both of her parents. She would go on to describe her childhood, which was abuse and torment free. She would speak of many good memories with her parents and how she is an only child. She would go on to tell me that she was quite spoiled and had no bad memories of being a young girl. Is there any mental illness that runs in your family? Also, have you ever been diagnosed with any disorders or are you on any type of medication? Marla would tell me that no psychological disorders were apparent in her family and that she is not currently taking any medication. She would tell me that she had only just recently went to her family doctor to discuss her symptoms and that the doctor recommended that she speak with someone to find the root of her troubles and to explore the possibility of her having a disorder. She would tell me that is why she came to see me. What was life like before you felt the symptoms that you have described to me? Marla would respond with how she was always very happy, always smiling. She would tell me how she lived a worry-free life and was very social. She would discuss how she had many friends and how she enjoyed her work. She would describe herself prior to the symptoms as someone who was very optimistic and upbeat. She would then go on to say that she only just realized that it had been quite a while since she had gone out and dined with any of her friends. Have you suffered any type of trauma? This can include anything from your past that caused you great pain or suffering mentally or physically. This could be an accident, death of someone close to you or abuse. Marla would bring up her childhood again and remind me that it was abuse free. She would also let me know that she had never been in a car accident, aside from a fender bender which really caused no damage to herself or her vehicle for that matter. She would tell me that she had been a victim of an earthquake years ago but that it didn’t seem to affect her anymore. She said that she was a bit shaken after the earthquake but that she had moved passed it almost effortlessly and that she hadn’t even really thought about the incident in some time. I would like to go back to something that you mentioned earlier. You said that you hadn’t gone out in a while, are their certain situations that you try and avoid because of your anxiety? Marla would explain that she didn’t like going to work. That she was missing several days because she felt uncomfortable in her office. She would explain that the more that she called in the less motivated she got to go and that it was really causing a problem for her at the workplace. She would tell me that she was afraid if something didn’t give, she would be fired. She would tell me how she wanted to leave while working because she felt claustrophobic, as though she needed to get some air or go clear her head. You mentioned that you have been having trouble sleeping here lately. Can you tell me a little more about that? Do you know of anything that may have lead to the trouble sleeping? Marla would tell me that she had been having trouble sleeping throughout the night. She would let me know that she didn’t struggle to get to sleep; she just had trouble staying asleep. She would let me know that it was really irritating her and that it was affecting her at work. She would tell me that she wasn’t arriving late to work but that she didn’t feel that she had gotten enough rest when she got to work and that she felt very tired during the work day. Do you often have dreams that recur often or do you have nightmares often? Also, how often do you wake and remember your dreams and what do you remember about them? Marla would likely tell me that she didn’t dream often, nor did she have nightmares. She might say that perhaps she doesn’t remember the dreams once she has awakened. However, Marla would share with me that she often felt very shaken and jumpy after having waken up. Had this taken place, I may suggest that she keep a journal by her bed so that she can record anything that she remembers about her dreams and how she is feeling upon waking up. Have you ever experienced flashbacks? This is when something seems very real and the images are very clear. Perhaps you have experienced feelings similar to the feeling that you felt during the earthquake that we discussed earlier? Marla would tell me that she really struggled with flashbacks following the earthquake, but that she hadn’t had any experiences with them from some time. She would tell me that it had been a few years since she had experienced them. Following the interview, I would likely diagnose Marla with Post Traumatic Stress Disorder (PTSD). I would explain to her that it is a incapacitating anxiety disorder that is experienced by people who suffer traumatic events. I will explain that these events can be related to warfare, rape, abuse, car accidents, or in her case, an earthquake. I would explain that the traumatic event can produce many characteristic symptoms which she has described to me, such as flashbacks, inability to concentrate, insomnia, and changes in emotions. Finally, I would explain the origin of the disorder by using the cognitive model of psychology. According to this model, one must understand human thought to understand its behavior. When people show abnormal behaviors many theorists look at cognitive problems. These problems can include illogical thinking processes and maladaptive assumptions. I would then try and help her to realize what she is doing and how she is responding to the trauma of the earthquake so that she can later focus on changing her faulty ideas and thinking processes for a form of treatment. This treatment would be achieved through a series of therapies in which I teach her to calm herself and control her emotions and behaviors (Comer, 2005).

Lewis is portrayed as a nice character but maybe a bit nervous as he :: Free Essay Writer

Lewis is portrayed as a nice character but maybe a bit nervous as he did wish Morse a Happy Christmas even though Morse has been quite horrible. Morse's Greatest Mystery The first impression the reader gets of Morse is that he can appear rather moody. â€Å"Morse banged down the receiver and sat silent† This suggest Morse is fed up with the bank because they are not telling him things .He slams down the receiver which shows he I taking his anger out on other things and he sits in silence maybe to reflect over his thoughts. Clearly, he is very angry and that is why Lewis acts nervously around him because he does not want the blame taken out on him. Morse can be portrayed as aggressive. â€Å" . . . . . . These bloody bank charges † This shows Morse using aggressive language to cope with bad news. People use bad language as another form of an expression of anger or frustration. Morse appears quite angry about his bank accounts so maybe he has been in debt before and something bad has happened. As readers, we get the impression that he is violent and angry which makes him quite a vicious character. Morse appears a bit of a loner. â€Å". . . . . . Morse’s North Oxford flat† This suggests Morse lives on his own in his own flat and through out the passage it never mentions a wife or partner. It seems Morse does not have much of a social life, which is unusual, as this time of the year is usually spent celebrating. Clearly, he is too wrapped up in his work to have a social life. We understand from this story the person he spends most of his time with is Lewis .So that explains why towards the end of the passage they wish each other Happy Christmas even though Morse is not very inclined to show his feelings as he just whispers it back. A different aspect of Morse that we pick up from this story is he can be kind â€Å". . . . Its about the  £400 you withdrew† So this extract shows Morse actually took the  £400 that had been stolen out of his own bank account to give to the hospital. But put it in an anonymous envelope and sent it to Lewis. Morse can be a nicer person and will go to his own expense to help other people. Maybe he did it because he wanted the children at Littlemore to have a good Christmas and a good life because he does not enjoy his.

Word of Mouth and Brand Value in the Fast Food Industry

To check the speculations which were proposed in the above writing survey area, basic model was defined utilizing AMOS. The model requires that an arrangement of rule fit records ought to be accomplished in view of the prescribed esteems. Generally, the last basic model proposed a sufficient fit to the gathered information where the estimation of Chi-square (? ²) is equivalent to472.837 (p-esteem = 0.000). Other fit records likewise accomplished the base cut-off qualities (GFI = 0.836, AGFI = 0.817, CFI = 0.943, and RMSEA = 0.079). In view of the above aftereffects of paradigm esteems, one might say that the last auxiliary model has a solid match with the information of this investigation (Hair et al., 2010). Generally, the exhibited speculations were tried in view of the relapse table which was produced in view of the last basic model's yield. The discoveries exhibited in Table 1 demonstrate that verbal exchange has a huge positive association with mark picture (? = 0.794, t-esteem = 6.982, p ; 0.05), and therefore, H1 is acknowledged. H2 which expressed that verbal exchange has a noteworthy association with mark reliability is additionally acknowledged (? = 0.970, t-esteem = 8.240, p ; 0.05). Also, the outcomes demonstrated that verbal exchange has a huge association with mark inclination (? = 0.817, t-esteem = 10.340, p ; 0.05), in this way, H3 is upheld. This investigation additionally affirmed that verbal exchange has a noteworthy association with mark administration (? = 0.640, t-esteem = 6.438, p ; 0.05), along these lines, H4 is bolstered. At last, the outcomes uncovered that verbal exchange has a noteworthy association with mark value (? = 0.591, t-esteem = 6.863, p ; 0.05), thusly, H5 is upheld. When all is said in done, Word of mouth clarifies 32% of change in mark value. Table 1: Results of theories Hypothesized Effect Std. Beta S.E. C.R. P Support H1: Word of mouth has a huge association with mark picture. 0.794 0.065 6.982 *** Yes H2: Word of mouth has a huge association with mark dependability. 0.970 0.090 8.240 *** Yes H3: Word of mouth has a noteworthy association with mark inclination. 0.817 0.077 10.340 *** Yes H4: Word of mouth has a huge association with mark initiative. 0.640 0.067 6.438 *** Yes H5: Word of mouth has a noteworthy association with general brand value. 0.591 0.066 6.863 *** Yes 5. CONCLUSION The motivation behind this paper was to exactly inspect the connection between Word of mouth and brand value in the fast food eatery industry in Malaysia. The discoveries demonstrated that in accordance with past experimental examines (Armelini, 2011; Kassim and Abdullah, 2008; Murtiasih et al., 2013; Rezvani et al., 2012) Word of mouth has a critical positive association with mark dependability. Further, Ghorban and Tahernejad (2012) considered Word of mouth as a key showcasing factor which powerfully affects buyers' conduct and the choices that they shape amid acquiring process. The finding demonstrates that customers' steadfastness toward a brand increments through positive verbal suggestions from other people who had past encounters in utilizing the items or administrations of that brand. This demonstrates by getting constructive proposals from other individuals whom clients can believe, a higher level of certainty is probably going to be improved towards the brand. Such certainty is probably going to impact buyers' conduct and prompt positive repurchase aims. The discoveries of this paper additionally affirmed the huge positive connection between Word of mouth and brand picture. This finding is in accordance with past investigations which built up verbal exchange as a key factor that influences mark picture (Farooqui, 2015; Severi et al., 2014; Torlak et al., 2014; Y?ld?z, 2015). Moreover, Hoyer and MacInnis (2001) considered verbal exchange as a critical advertising factor that impacts mark notoriety. Cornelissen (2000) additionally embraced the commitment of Word of mouth to mark notoriety. Given this outcome, it can be presumed that brand picture Similarly as with any examination, there are a few impediments in this investigation that would open roads for additionally explores. Initially, the primary focal point of this paper is on the fast food eatery industry which may thwart the generalizability of the discoveries to different settings. In this way, future looks into ought to be coordinated to rethink the factors of this investigation in other industry settings. Furthermore, just Word of mouth was utilized to analyze its connection with mark value; subsequently, future explores should test different components, for example, advancement and feeling. Moreover, this investigation utilized overview instrument amid information gathering. Accordingly, future inquires about may embrace subjective philosophies to decide the key factors the can impact shoppers' recognitions in the fast food showcase. At last, this investigation was directed in east drift some portion of Malaysia, along these lines, future looks into may expand the extension by covering different zones with a specific end goal to have the capacity to improve conclusions.

It is hard to define the words true American Essay

It is hard to define the words true American. There are many different qualities in an American that don’t always make them a good person. Good people are loving and caring. There not always concerned about if they are going to be rich and famous. Good people care about others and accept people for who they are not based upon race gender or class. A true American possesses none of these qualities. Although not all of the qualities in a true American are bad many of the qualities are not favorable for a person looking to be a good all around person. True Americans are greedy, class conscious people, and have a vary large amount of self confidence. Confidence is a large part of American culture and many true Americans pride them selves on the ability to block out fear. Having little or no fear can only improve the lifestyle of a true American. A true American is a hero. An American hero is someone that saves lives and makes the world a safer place. There are types of jobs that can make one a hero, such as a lawman and a soldier. To become a hero, one must face his or her problems head on. It is not easy for anyone to face there fears head on. Not very many people can face them. Then again, it’s not easy to become or be a true American. True Americans are hard to come by and have rare heroic qualities like putting others in front of themselves. Although being a true American takes no fear, most real Americans have a taste for money. True Americans are entrepreneurs. True Americans are entrepreneurs. Entrepreneurs are go-getters in American society. They are looked upon as great people with great ideas. Entrepreneurs are people who want to be famous and or make a lot of money. Entrepreneurs take full advantage of being an American. They never take no for an answer, and always try to get what they desire. Entrepreneurs grasp and fully embrace the concept of what it means to be an American. Entrepreneurs are key to being an American, but being an entrepreneur also means you must be one thing, greedy. Greed is something people face every day. Everyday people can choose to either embrace greed, or people can fight it. In American culture it is widely accepted to fully embarrass greed as a part of your life. It is also normal for a person to choose work over play, and let money be more important than family. Money is more than just a type of currency in America. Currency is a symbol, a symbol of what a person is. If someone has a fast car, a big house, a boat, and still wants more he or she is a true American. If they have the drive to keep working to get what they want they are a true American. Although greed is a main part of American culture its importance is trumped by the way society works. The use of classes in peoples everyday life. Most Americans are very aware of class. Class is a very important part of the U. S. society. It is hard to escape society’s rules, so most people just let society run their lives. Suburban women have never been able to get away from society running their lives. TV, books, magazines, and movies show that women are supposed to marry a rich guy and have a nice kitchen. If a woman does not have a nice kitchen or look like a woman on TV, she is not living the American dream. Although being class conscious can help define you as a true American. Having some sort of relationship with God and being religious is key to being a true American. Many people who call themselves true American’s say they have a good up-standing relationship with God. God plays a very large part in American’s lives. God runs peoples lives, affecting a person’s decision on a day to day basis. God makes Americans seem more proud about there country. People have bumper sticks and flags saying god bless America. Every president in the history of the United States has openly stated that he believes in God. Important Americans always seem to connect with God somehow, or at least say they do. God has always played a large role in American history. People always seem to gravitate towards people that have religion be a large part of there life. God always offers people with a set of mostly good morals and values but that doesn’t necessarily make you a true American. In conclusion, it is very difficult to really define a true American with just one trait. People may never be able to define the words true American. A true American is a collaboration of many different things. Being a true American doesn’t exactly make anyone a good person, but being a patriot in any country will always have its positive and negatives. It is good to be proud of a country but some people seem to take it over board. If anyone wants to be called and viewed as a true American they have to take it overboard. To be a good person you don’t need to have money. In America the whole goal of existence is to become rich, not further your growth as a person. Americans are also very aware of what other people think of them and often wonder how they are viewed. There are problems with the way social structure is set up in the United States. People are more concerned with moving up in social status than helping out people that need help. Being a true American isn’t all bad at all. There is a great deal of American heroes that have done wonderful feats not just for the country but for the whole world. The idea of spreading democracy around the world was wonderful idea. I don’t agree with the way it was spread, but it needed to be done. Americans have many bad qualities but they also have many good qualities. It is hard to become a true American and figure out if those traits are something you posses. If people don’t people have to dig deep down and over come many things in life. People have to become a hero, people have to matter to there country if they want be a true patriot. A lot of people have had wonderful lives being true Americans, some not so much. True American are in many places in the United States and will continue to turn up because this is America.

Ethical Culture Analysis Essay Essay Example

Ethical Culture Analysis Essay Essay Example Ethical Culture Analysis Essay Essay Ethical Culture Analysis Essay Essay Ethics Essay Introduction In business, ethics is the level of degree to which an organization operates in a way that gets deemed as right by both the internal and external business (Clements, 2010). Therefore, an ethical, cultural analysis is the evaluation of whether a firm is operating within its ethical obligations or not. A firm is expected to operate in a way both the employees, clients government and the general public will feel satisfied. In that line, the extent to which an organization practices its ethical requirement is not only limited to its internal employees and clients but the general public. There is a relation between a business and members of the public who are not their clients. For instance, when a firm acts in an unethical way by emitting poisonous gasses, the effect of that gas will be felt by both the firms customers and non-customers. Business is directly linked to its clients or indirectly connected to non-clients. The more an organization venture into broader operations, the more it s ethical boundaries expand. Ethics defines the organizations customer base and employee turnover (Liao, 2010). A good number of workers will be willing to work for an organization that is ethical compared to that which is not. Similarly, an ethical firm will have a wider customer base compared to that which is not. The external environment plays a significant role in defining an organization;s ethics; a firm is an open entity that relates to the external world (Clements, 2010). It implies that a company interacts with various objects as it tries to meet its operations; a firm will buy raw materials from the external parties as well as sell their final products and services to the same entities.; For a firm to be successful, there is need to develop a peaceful symbiotic relationship with both is employees and external entities ((Johnson, 2016). A good relationship will facilitate a smooth flow and interaction of factors of production thus boosting return. Types Of Business Environment On the boundaries grounds, various settings are either affected directly or indirectly by the firms operations. To begin with, there is an internal environment that promotes the organizational ethical culture. However, as much as the internal environment promote the ethical business culture, they also directly get affected by its ethics (Clements, 2010). The internal environment is made up of individuals who work in that organization and the management. The organization has a greater influence to its internal environment. A business efficiently controls what happens within its jurisdiction. This situation represents that body that is under the management control; employees are governed and monitored by policies that are drafted by top management. The workers have a mandate to adhere to the policies requirements. The workers body are ambassadors of the organization to the external environment (Johnson, 2016). They create the image of the company thus there is the need for them to have an outstanding ethical culture. They are the face of the organization to the rest of the world. When an employee has unethical attributes, he will create a negative image of the institution. For instance, an employee who is arrogant or mishandles the clients is termed as unethical. In such a case, the customer will develop a negative attitude towards the organization. Immoral attributes of the employees will lead to a reduction in customer base thus leading to poor performance. On the other side, there is an external environment that the business has minimal or no control over it completely. The external environment includes the government policies, demography, economy, and competitive environment. The ethical aspect in this context is set by the government. The government puts policies in place to govern how business is conducted within the external environment. Some organizations and firms do not adhere to ethical requirements. For instance, some companies make a false advertisem ent, overprice their commodities and sell goods and services that do not meet legal standards. In such a case, the government has a legal constraint that shapes the ethics of such businesses. Firms that fail to adhere the legal restrictions faces legal measures. Government involvement in business helped create ethical entrepreneurial culture within some organizations. Ethical culture is a paramount attribute in any organization that is willing to thrive and expands its operations. Ethical Culture Analysis For PricewaterhouseCoopers Background information In this paper, I will defend the ethical culture of PricewaterhouseCoopers categorically. The firm is well known as PWC. In 1988, a merger between the Coopers Lybrand and Price waters company firm led to the formation of PWC. The two companies assumed one brand name and operated as a single entity. PWC is headquartered in the London United Kingdom. The company offers professional services the following services; auditing reports, consultation, tax advisory, actuarial, financial advisory and assurance. Among the four largest professional firms (KPMG, PWC, EY, and Deloitte), it is the second. PWC was ranked one of the worlds most prestigious accounting firm for seven consecutive years. By 2015 PWC had branches in 157 countries, 756 stations and over 223,000 employees. In their 2016 financial year, the firm had $35.9 billion revenue (www.pwc.com ). It is a global accounting company. Besides, it was ranked the fifth privately owned business in the United States by 2016. PWC is a corpora tion that has an extensive network across the globe. It is amazing how the firm successfully deployed human resources across the 157 countries. Besides, it is the company that has drawn more attention on how it managed to outdo most of its competitors who have been in the accounting industry for an extended period. The high number of personnel the organization has employed makes it an imperative firm in the labor industry. Many researchers have developed an interest in understanding how the business has been able to withstand operational challenges in foreign countries. The fact that the PWC got ranked as the top company to work for in North America is evident the firm has pleasing ethical culture. PWS has shown a stable, ethical culture. The firm has a huge customer base in the line of the professional advisory. Many prospective investors approach the company to source for professional advice on the type of business they intend to venture in. Besides, firms that have already ventured into business still seek professional guidance from PWC firm. Most of the firms seek professional advice from PWC so that they can reduce the excessive losses they make. PWC is branded as a savior company. Problem prevention For the last seven years, PricewaterhouseCoopers (PWC) has gained global recognition as the most reputable accounting firm. Corporate fraud is, therefore, the biggest risk or problem that affects the business. Such lack of integrity in the workplace may cause severe damage to the company, including lower profits and permanently bruising the companys reputation. It is in this light that in 2007, PwC carried out an Economic Crime Survey and developed techniques to avoid and manage fraud, thus reducing the risk of the impact of fraud in organizations as discussed below. Board and audit committee supervision (PricewaterhouseCoopers Economic Crime Survey, 2007).The board is in charge of supervising and controlling the financial reporting done by the management. Audit committees review the power that the management has on activities such as financial reporting. The two parties should ensure that there are anti-fraud programs in place and that there is no override of controls in financial reporting. They must also ensure that professionals adhere to the principles of accounting. They should also schedule meetings with both internal and external auditors to discuss the risk of fraud. Training and procedures (PricewaterhouseCoopers Economic Crime Survey, 2007). There must be an effective control policy that is put in place to help prevent fraud. Such guidelines must be well-documented so that employees understand them fully. Furthermore, upon being hired, it is important to train employees on the dangers of dishonest behavior such as disobeying policy, suspicious reporting, corruption, and conflict of interest. PwC has established standards which who wish to continue working for the company must meet. Screening upon employment (PricewaterhouseCoopers Economic Crime Survey, 2007). Statistically, about 71.4% of fraud in a company is traced back to its employees. It is therefore important to properly screen potential employees to establish their levels of integrity. Carrying out background checks, detailed checks and employing a specialist to investigate the databases of the potential employee all help in the screening process. Interior fraud controls (PricewaterhouseCoopers Economic Crime Survey, 2007). To prevent purchasing and payroll fraud, a company should file copies of tender invitations. Fraud in sales and inventory is averted by distinguishing responsibilities in sales, inventory, accounting and the processes of bank reconciliation. An independent party should conduct regular bank reconciliation of cash and cheque to avoid theft in this sector. Ethical Beliefs and Culture A strong ethical culture is paramount to any auditing firm that wishes to maintain high levels of integrity and a good reputation. PwC has chosen the values of excellence, teamwork, and leadership as the basis of a strong ethical culture in all its branches worldwide (www.pwc.com ). Excellence. The company is set to fulfill its promises to its clients, and to provide quality beyond the expected through innovation, learning, and agility (www.pwc.com ). It encourages innovation in that employees are encouraged to come up with creative yet practical means of solving problems. The company takes pride in the fact that it is the largest and most renowned auditing firm globally. Thus, it ensures to put in place only the well-developed ideas, and successfully at that. Learning is another booster to attaining excellence at PwC. The company provides a continuous means of broadening the employees scope of knowledge and skills to satisfy clients better. Agility means that the company is sensitive to change and is swift to deal with any issues that arise from it. This factor has enabled PwC as a business to survive and to stay ahead of its competitors (www.pwc.com ). Teamwork. PwC is built on long-lasting relationships with its staff and customers. Mutual respect and sharing strengthen these relationships (www.pwc.com ). It is crucial that the company maintains long-term relationships with its clients and employees to ensure both employee and client loyalty. To PwC, the end results rely on how the people element of the company treats each other. Respect entails appreciating other peoples opinions, groups, and cultures. This aspect is essential because the company is based in 157 countries, with employees of more than 35 languages. The firm also encourages its employees to share resources, skills, and opportunity (www.pwc.com ). It also shares knowledge with its customers, which has led to continuous success in its operations. Leadership. With both clients and employees. The elements of courage, vision, and integrity have enabled PwC to motivate its staff and its clients. Courage requires grabbing the opportunity and having a positive attitude towards the responsibility that comes with the initiative. Anyone, at any level, can be a leader. Leaders should be able to speak their minds, be seen and air their suggestions boldly. Employees are encouraged to be creative. However, it is important that they learn to be accountable for their actions (www.pwc.com ). Vision entails perceiving what is beyond the expected. One must recognize the bigger picture. The company encourages its staff not only to be courageous but also to set achievable goals. In other words, think big. The virtue of integrity involves being a person who can be trusted by others. A professional must be honorable. This attribute translates to the entire community at PwC. The business is built on honesty and transparency as well as being accountable for its actions. As an auditing firm, employees must adhere to independence as well as objectivity, which are core in the daily activities of the business (www.pwc.com ). Ethical Drivers As an auditing firm, PricewaterhouseCoopers has the following ethical drivers (Satava Richards, 2006): Self-interest (Protagoras, et.al). At PwC, it is firmly held that the society would be a much better place if each pursued their interests without breaching the rights of other people. The ultimate moral responsibility of a company towards its employees is to ensure that they improve their skills, gain experience and grow at a personal level. Individuals are encouraged to pursue their interests so long as there is no bias or conflict of interest with company goals. Utilitarian benefits. This involves seeking the common good, such that decisions are made based on what is best for the net society. This ethical driver suggests that whether the goals are short-term or visionary, so long as they result to the betterment of the welfare of the majority, they are implemented. It is important to weigh every decision to determine its pros and cons and to shun those decisions which bring about greater harm than good to the society. Personal virtues. Integrity and courage play a vital role in developing personal attributes. These characteristics are also necessary for the auditing business to succeed. It is important that individuals set standards that dictate how to relate with other people. Treat others as you would like them to treat you. It is the right of any human being to receive proper treatment. Religious values. This calls upon individuals to have the virtues of kindness, tolerance, integrity and honesty. Workers must be compassionate towards each other and to their clients. Reciprocation of these virtues leads to unity within the corporate firm. The religious construct is considered a golden rule that guides the auditing industry. Government requirements. As a firm that has spread out to 157 countries, it is key to its survival that PwC observes government rules and restrictions in each of its host countries. Such national laws may include those guiding the interaction of the company with its surrounding community and the responsibility of the company towards society. Most governments employ a rule-based approach in issuing such legislation. Here, social responsibility plays a significant role. Governments are keen to observe companies, especially international private firms, to determine the benefits that such businesses will bring about to the immediate society and the nation at large. Universal guidelines. There are globally acceptable rules that govern the activities and conduct of auditing firms. Such guidelines aim to do away with selfishness and self-interest that create undue tension among homogenous industries. These principles apply to the community as a whole. To realize the common good, these rules and policies must intertwine and work together. Personal rights. This entails the rights and freedoms that are entitled to humanity. They protect people against any form of inhumane or illegal action that may be carried out against them. Nowadays, the rights of stakeholders are becoming more and more recognized although they were not initially formally deemed essential. Economic efficiency. The goal of any business is to minimize costs and maximize profits. Revenues must be compared against costs so as to implement decisions that will ensure achievement of maximum levels of output. Economic efficiency is necessary for the auditing industry to prosper because misrepresented or biased financial reporting causes great harm to society as a whole. Distributive justice. This implies that management must be careful not to implement decisions or activities that harm even the minimum number of people in the community. It is crucial to consider the disadvantaged before any decision is arrived to, to avoid further inconveniencing them. In auditing, financial misrepresentation may cause irreparable harm to society whether immediately or eventually. Contributing liberty. This ethical driver speaks against selfishness. Individuals must be careful to avoid activities which impeach on other peoples freedoms and rights. A person must follow legislation that defines such rights. It is the duty of an auditor to ensure the protection of the interests of the society in line with their rights and freedoms. Ethical Issues There are four major ethical problems that accountants and auditors at PricewaterhouseCoopers are bound to experience, just like any other accounting firm (Lister, et.al). Management pressure. Many auditing and accounting firms face the burden of high expectations to perform well. Such high hopes create stress and tension among accountants and auditors, who are in charge of formatting financial statements and making financial reports (Lister, et.al). Due to pressure to succeed, management may pressure these professionals to alter their statements about profits and losses, assets, and liabilities of the firm. Ethical professionals will maintain accurate financial reports of the enterprise and not cave into management demands. However, some who fear for their jobs or accept bribes will change financial records and overstate the success of the company. In the short term, this may benefit the company. However, the Securities and Exchange Commission may finally find out about such fraud, leading to failure of the business (Lister, et.al). Accountants morality. The Financial Accounting Standards Board requires accountants to blow the whistle on any form of discrepancy they encounter while carrying out their duties. However, the results of such reporting are devastating. Upon the notification of a violation, the government is required to intervene and review the financial records of the firm. Furthermore, once the press gets to hear of such a scandal, the companys incompetence will be made public. The reputation of the company will go down the drain, leading to entrepreneurial suicide (Lister, et.al). Needless to say, many of the employees of the firm will be laid off. Moreover, the companys management including executive officers will be prosecuted and either fined heavily or jailed. The ramifications of greed (Lister, et.al). The finance industry involves making a lot of decisions concerning money. When the professionals in this field are greedy, they will find ways around rules and regulations that guide their activities so as to make extra cash. Greed is a total disregard of professional ethics. An accountant is urged to be competent enough not to let greed overpower their moral and professional values. The vice of greed is an enemy to the business, and an accountant should not let it interfere with financial reporting. An accountant who is more concerned about making more money for themselves at a cost to his/her company is self-centered and is a burden to his/her firm. Giving in to greed results to violating the principles of accounting, and the SEC will have to intervene (Lister, et.al). Failure to report some financial records. The management may ask the accountants or auditors not to report certain financial figures on the balance sheet. Such information may be one that lowers the reputation of the company either in the eyes of the shareholders or the public (Lister, et.al). Many professionals may not hesitate to follow these directives since omission does not necessarily mean altering figures on the balance sheet. However, such oversight goes against the principle of integrity. A competent professional must be able to represent all given information truthfully, whether positive or negative (Lister, et.al). They must remain vigilant for the sake of ethics. PWC social performance Every organization has to put priorities on both the strategic plans and operation risks that come along while dealing with the general public and other agencies. Besides, the top managers must figure out how to build a stronger relationship with their clients and external environment. Also, the firm must consider the cost of allocating their resources in corporate social responsibilities. PWC has a comprehensive program for corporate social responsibility and stakeholders engagement team (PricewaterhouseCoopers Economic Crime Survey, 2007). The program is purposely suited to meet the clients requirements and satisfaction. To begin with, PWC has a helped other forms set their development programs and assisted them in the implementation process. PWC helps their prospective clients implement different lines of strategy in their management team. They have assisted other firms in managing risks and helped them retain a brand image for an extended period (Johnson, 2016). PWC has worked wi th their clients in promoting social ethics in their organization through environmental, safety and community management programs. Also, the firm has a stakeholder engagement program; it is not only accountable to the investment community and shareholders but also the employees, consumers, material distributors, and regulators who have an impact on the companys image. In such a case, engaging the stakeholders has enabled the firm gain competitive advantage. Besides, the consultant team and project management team at PWC has been helping the host countries in initiating and evaluating national and international projects (Johnson 2016). Also, they help the host country in interpreting and analyzing the international policy requirements in establishing projects. Furthermore, the project management team has been in the forefront helping the investors and governments in host states in strategic environmental protection programs. It is clear that PWC is much concerned with the performance . PWC Diversity and Citizenship The PWC is a multinational corporation which has many branches all over the globe. In such a case, it has its sub-headquarters in the many countries where it has extended its operations. Besides, the firm has diversified its operation in a variety of accounting services. The top management has devolved few of their top managers in the foreign countries. Most of the directors and executive officers are from the host countries. The role of the devolved managers to foreign countries is to assist the host countrys employee in cultivating and promoting PWC ethical culture. The PWC firms in foreign countries have an obligation to follow the policies and rules stipulated by the host states. They operate within the law requirements of that particular state. PWC just like any other firms in the host country adhere to tax policy, wage policy, pricing policy and environmental policies among others. Besides, the firm has been I the forefront of promoting the culture and practices of the people o f the host country. In a way, the company assumes the activities of the host countries and get integrated into its social practices. However, the firm being an international professional business, it has to meet the international requirements of operation regardless of the host countries it is operating from (Liao, 2010). In such a case, the strategic team in PWC Company has been able to evaluate and set an ethical culture that is universally accepted. Conclusion and recommendation. From the above analysis, its evident that PWC is a successful multinational firm. The success of PWC is derived from its accommodating ethical culture, corporate social responsibility and dedicated staff, PWC is one of the companies that have been adhering to the policy obligations of the host countries that has enabled them to succeed in their operations. It is one of the firms that is of great interest to many researchers since it has been in a position to outdo their competitor who has been in the auditing profession for a long time. The firms strategy of preventing problem occurrence and solving disputes in its many branches in case of phenomena is quite remarkable. PWC is one of the firms that have that has successfully built a good relationship with the prospective clients and the general public. The good relation has enabled the firm to carry its operations smoothly thus leading to its success. Its outstanding ethical culture has resulted in the increase in some clients to the firm. I would like to work at PWC firm. PWC is one of the few organizations that offers an ample working environment to their employees. Employees feel how important they are to an organization when they constantly get consulted and incorporated in decision-making (Liao, 2010). PWC is a firm that guarantees and individual career development. I would recommend working with PWC to anyone who is willing to grow his career. However, as much successful PWC is, there is a need for them to diversify their business. I would recommend the company to venture into another line of production preferably a different industry like clothing or mining activities. In such a case, the company will expand their customer base and boost its corporate image. Besides, diversification enables the business to meets operational risk in a case where one industry is facing a downfall. References Clements, P. J. (2010). Business ethics today: A review of timeless principles that apply to the financial industry. Corporate Finance Review. Johnson, C. E. (2016). Organizational ethics: A practical approach. Sage Publications. Liao, W. C. (2010). The relationship between ethics training and employee satisfaction: A mediator of corporate responsibility practices. The Journal of Human Resource and Adult Learning. Lister, Jonathan, et.al. Ethical issues facing the accounting profession. Small business; accounting and book keeping. PricewaterhouseCoopers Economic Crime Survey (2007). Fraud prevention techniques- Some easy-to-implement fraud prevention techniques. Fraud A guide to its prevention, detection and investigation. PricewaterhouseCoopers. Our Core Values. Retrieved from www.pwc.com. Satava, D., Caldwell, C., Richards, L. (2006). Ethics and the auditing culture: rethinking the foundation of accounting and auditing. Journal of Business Ethics.

Description of a Marketing Plan

Description of a Marketing Plan A marketing plan is defined as a business document prepared with the aim of giving detailed information about the current position of a business in the market and the marketing strategies it plans to employ within a certain period of time stipulated in the marketing plan (McDonald, pp. 23). Most marketing plans are designed for a period of one to five years.Advertising We will write a custom report sample on Description of a Marketing Plan specifically for you for only $16.05 $11/page Learn More A market plan clearly indicates the steps a business organization intends to take in order to meet its marketing goals. Some owners of small businesses do not present their marketing plans in isolation but rather incorporate them in the entire business plan. For business owners who decide to adopt SBA format which is the recommended one, some sections of the marketing plan become parts of a business plan. Alternatively, the whole marketing plan can be an appendix to a business plan (Bell, para. 3). Typical marketing plans for owners of small businesses might comprise of details about the competitors, the product or service demand and a description of the weak and strong points of the market. This is done from a market perspective of the business enterprise and the competitors (Fifield, pp. 10). Other common features of marketing plans include product or service description, not leaving out its unique features or qualities, a marketing budget which covers the advertising and promotion plan, the pricing strategy and information on the location of the business with the merits and demerits of marketing. In addition, a marketing plan may include market segmentation which focuses on particular niche markets or, in case of large scale marketing, ways through which the marketing strategy may vary in different segments (EStember, para.4) CCCD Marketing Plan Creative Concepts Computer Design (CCCD) is a company that deals with computer consulting. The ma rketing plan for this company involves the use of various programs in their marketing strategy. The main goal of the programs is to increase the sales with limited expenditure. The company will use local newspapers to place their adverts and will offer workshops for members of the community intends. The final element the company intends to use in its marketing strategy is a vibrant website aimed at cataloging the services the company provides.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Mission of CCCD Providing the best services in computer consulting to its customers is the mission of CCCD. The presence of the company is justified by the fact that it can attract and retain customers. It believes that strict adherence to this principle will guarantee companys success. Marketing Objectives The company’s marketing objectives include increasing the monthly sales within t he first year of operation and developing a brand reputation that will be easily identified with its quality. Financial Objectives CCCD has specific financial objectives that should be met by the marketing plan, among them a one percent rise in profit margin in every quarter, the control of expenditures for it to remain at a certain level and generate enough sales that justify the need for additional employees. Target Markets CCCD intends to offer computer support to people who use PCs in their homes and also owners of small businesses at technical and consulting level. Since the company is a small one, its growth is restricted by the amount of work that can be completed. Market research indicates that there is potential market which can be exploited by businesses of this kind. The constant technological advancements involved in the computing industry make it necessary for the establishment of businesses that are able to offer computer-related services. The extensive nature of the c urrent market of computer services makes it difficult to categorize it. Users of home PCs are the main source of the business revenue. The work done includes minor upgrading and giving advice to the users. The definition of the business market is the customers who possess several computers or a network demanding service. Positioning The intention of CCCD is to position itself as the main computer consulting business in the market. Users of home personal computers and the community of small business owners will get professional services and excellent computer consulting that eliminates some of the problems they experience. CCCD adjusts its competitive edge to attain the anticipated positioning. The company’s competitive edge is comprised of its unique ability to handle technical issues among all clients who use computers. The ability of the company to translate complicated computer language into understandable English is an important skill. This gives the company a chance to e quip clients with advanced computing skills that make them feel comfortable within computing environments.Advertising We will write a custom report sample on Description of a Marketing Plan specifically for you for only $16.05 $11/page Learn More Marketing Mix The marketing mix of CCCD is made up of different approaches that involve distribution, promotion, pricing and advertising. The schedule of pricing is grounded on an hourly rate. However, the company exercises flexibility in order to fully address customers needs. With regard to distribution, the company offers services either at the customers homes or their business premises. A multi-pronged mechanism will be put in place to advertise and promote the services of the company. Finally, the company knows the value of good customer support since this increases penetration to the new markets. Marketing Research CCCD uses primary marketing research methods in a bid to obtain data concerning customers, the market and customer preferences. The company uses electronic survey to gather information about the market. This  entails  the  use  of  either  email  documents  or  forms  that  are  brought  to  the  end  at the   companys website. The polling is aimed at survey people who belong to the targeted market segment. In  order  to  warrant  that  the  surveys  are  efficacious  and  rigorous,  the  process  is   outsourced   to  individuals   experienced   in  statistics.  Ã‚  The additional expenses incurred in the surveys are justified by the accurate and credible data obtained. Strategy Pyramids The most important information that CCCD endeavors to communicate to the clients is that the company has the capacity to handle all computer problems they might face. To achieve this, several communication strategies are used. The first communication strategy that CCCD uses is advertisement. The company places adverts in different newspapers in order to reach a wide range of its customers. In addition, it makes use of computer presentations or workshops which are attended by the public free of charge. Such presentations are an effective communication strategy since they cover broad topics for individuals who do not have much knowledge in computer technology. Besides, presentations have another important function they introduce potential customers to the company. They are expected to generate many customer leads. The last communication strategy that CCCD uses is the establishment of a website displaying the company’s prowess in technology. In addition, the website enables the company to give a detailed explanation of its competitive edge.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Bell, P, Importance of Developing a Marketing Strategy Plan,2012. Web. EStember, G, Why A Marketing Plan Is Important In Any Business, 2008. Web. Fifield, P, Marketing Strategy, Routledge, Oxford, 2012. McDonald, M, Marketing Plans: How to Prepare Them, How to Use Them, John Wiley Sons, New York, 2011.

Can You Take the ACT Without Geometry

Can You Take the ACT Without Geometry SAT / ACT Prep Online Guides and Tips Have you not taken a geometry class yet, or do you feel like geometry's not your strong suit? If that's the case, how well can you do on the ACT without a strong knowledge of geometry? Let's approach this by first considering how many of the math questions on the ACT cover geometry and, its close relative, trigonometry. How Much Geometry and Trigonometry Are On the ACT? The math section on the ACT asks 60 questions in 60 minutes. The exact number of geometry questions varies between 35% and 45%, so you might encounter between 21 and 27 geometry questions, a significant portion. 5% to 10% more cover trigonometry, which might involve relations in right triangles or functions. This equates to about 3 to 6 more questions. To break all of geometry down into more specific topics: Coordinate Geometry, 15-20%, 9 - 12 questions Plane Geometry, 20-25%, 12 - 15 questions Trigonometry, 5-10%, 3-6 questions Total, 40-55%, 24 - 33 questions The remainder of the ACT math sections covers algebra, including pre-algebra, elementary algebra, and intermediate algebra. Let's take a closer look at the concepts covered within geometry and trigonometry. Even if you haven't taken a geometry class, you might have a working or intuitive understanding of some of these concepts. What Concepts In Geometry and Trigonometry Are Covered? Coordinate Geometry Coordinate geometry covers the following concepts: Graphing and relations between equations and graphs, including points, lines, polynomials, circles, and other curves Graphing inequalities Slope Parallel and perpendicular lines Distance Midpoints Conics For example, the following problem tests your understanding of graphing and distance, as well as a basic understanding of what a rectangle is, which overlaps with the next subtopic: plane geometry. Answer: F Plane Geometry Plane geometry questions cover Properties and relations of plane figures, including angles and relations among perpendicular and parallel lines Properties of shapes, like circles, triangles, rectangles, parallelograms, and trapezoids Transformations Proofs and proof techniques Volume Applications of geometry to three dimensions For instance, the following problem asks you to draw on your understanding of parallel lines and properties of shapes, including both angles and relations among parallel lines. Answer: D Trigonometry The trigonometry questions might cover these concepts: Trigonometric relations in right triangles Values and properties of trigonometric functions Graphing trigonometric functions Modeling using trigonometric functions Trigonometric identities Solving trigonometric equations The following example problem tests your understanding of trigonometric relations in a right triangle. Answer: C As you can see, there are several subtopics within each of these areas that might be covered by questions on the ACT. If you have little to no knowledge of geometry or trigonometry, how well can you expect to score on the math section of the ACT? What Score Can You Get Without Geometry or Trigonometry? Let's say you skipped every single geometry question on the ACT and answered all the remaining math questions perfectly. In this scenario, the highest score you could get (out of a maximum 36) would be between 21 and 24. This depends on exactly how many geometry questions there were. However, if you're not familiar with geometry, it's probably safe to assume you don't have much experience in trigonometry, either. So if you skipped all the geometry and trigonometry questions, while answering the remaining ones correctly, the highest score you could get would be somewhere between 18 and 23. Where exactly did I get these estimates? Take a look at the score chart below to see how your raw score gets scaled to a score between 1 and 36 on the ACT. Remember your raw score is simply the number of questions you answer correctly. I cut this scoring chart off at 13, but it is possible to score as low as 1. If you're interested in the full scoring charts of all sections of the ACT, check out this article here. Raw Score Scaled Score Raw Score Scaled Score 58-60 36 38 24 57-58 35 40 23 55-56 34 36-37 22 54 33 34-35 21 53 32 33 20 52 31 31-32 19 50-51 30 29-30 18 49 29 27-28 17 47-48 28 24-26 16 45-46 27 19-23 15 43-44 26 15-18 14 41-42 25 12 - 14 13 As you can tell from the math questions and scoring charts, geometry and trigonometry really are a significant part of the math section of the ACT. So if you haven't taken these courses in school before you're sitting for the ACT, what should you do? ACT Math Takeaways Even if you've never taken a class in these areas, you can still help yourself out a huge amount by studying on your own. Test prep materials are really helpful in breaking down each concept and giving you plenty of focused practice in applying these skills. Some questions, especially those regarding shapes and coordinate geometry, may even be intuitive. You'll likely be able to answer several questions with just a basic knowledge of geometry and some practice. The scenariodescribed above, where you skip all these questions, really never needs to occur, even for students who haven't taken a geometry class yet in their high school career. You might also want to consider taking the SAT instead of the ACT. The SATalso requires your understanding of geometry, but it actually does not cover trigonometry. This article gives you the full breakdown of how much geometry is on the SAT. So don't give up on math; instead, use your gap in knowledge to drive your studying and strengthen your skills with self-studying. It will go a long way toward raising your ACT math score. What's Next? When are you planning the take the ACT? Depending on what year you're taking it, you will have different target scores in mind. Read about what's a good score for a freshman, for a sophomore, and overall for your college applications. Preparation is everything with the ACT. Read these vital tips and strategies for designing your ACT study plan. Are you aiming for perfection? These tips by a full scorer will help you raise your scores and even achieve a perfect 36. Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep program. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our program is entirely online, and it customizes your prep program to your strengths and weaknesses. We also have expert instructors who can grade every one of your practice ACT essays, giving feedback on how to improve your score. Check out our 5-day free trial: Have friends who also need help with test prep? Share this article! Tweet Rebecca Safier About the Author Rebecca graduated with her Master's in Adolescent Counseling from the Harvard Graduate School of Education. She has years of teaching and college counseling experience and is passionate about helping students achieve their goals and improve their well-being. She graduated magna cum laude from Tufts University and scored in the 99th percentile on the SAT. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on how to ACE THE SAT/ACT. 100% Privacy. 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Management and Leadership Coaching Models Essay Example | Topics and Well Written Essays - 250 words

Management and Leadership Coaching Models - Essay Example , a coach will consider differences in his own and the client’s personality, knowledge, abilities and skills which will assist him to tailor the specific needs of the person (Skiffington & Zeus, 2003). Contrary to this, situational leadership model to identify the variables in the situation at hand and change their management techniques to suit to the behavioral needs of an individual or group they are influencing. It ensures that leaders adapt continuously to accommodate changing abilities of their people and complex tasks over time. Behavioral change model can be applied in organizations when assessing covert actions such as anxiety and limiting beliefs in individuals. They work in assessing emotional and environmental vents as well as providing statistical proof of change with benefits. It cannot work when defining the progress of a person based on personal traits and characteristics. On the other hand, situational leadership can be applied to leadership only and may not work in other levels of an organization structure (Escondido, 1998). It is applied to address leadership behaviors such as telling people what to do, selling information and direction to followers, participating on relationship as opposed to direction and delegating responsibility to groups while monitoring the

Hamlet (Shakespeare Essay Example | Topics and Well Written Essays - 750 words

Hamlet (Shakespeare - Essay Example To begin with, the private life of King Claudius is revealed through his relationship with his brother, the former king. The ghost of King Hamlet informs to Prince Hamlet that Claudius had killed the former king by pouring poison into his ears. From the ghost’s visit to prince Hamlet we get to know that Claudius, the king of Kingdom of Denmark, has a dark private life that very few people if any, knows about. Killing his own brother and taking both his (the brother’s) wife and kingdom is a dark part of his life that he would not want to expose to the public whatsoever. This may explain why when he realizes that Prince Hamlet knows about it, he strives to have him killed by all means. Though he is the king, Claudius’ relationship with his nephew, Prince Hamlet, brings him out as being fearful. When he realizes the bitterness Prince Hamlet holds against him for killing King Hamlet, he fears for his life and skims to have the prince assassinated. Claudius sends the prince to England on a faked diplomatic mission but in the real sense, he is sending Hamlet to his death as he reveals, when left alone. This brings out the personal fears that the public figures have, especially emanating from their previous dubious acts. Another prominent public figure in the play is Prince Hamlet. The way the prince relate to Laertes, his potential brother in law, brings him out as a gullible character. As much as he knows that Laertes perceives him as the cause of the death of both his father and sister, he still proceeds to fence with him. Horatios warnings against tacking part in the match hit a bricked wall since he could not think of the plot that Laertes could have to kill him. As a result, he is stubbed and killed by a poisoned spear. Similarly, the prince is quit unstable in his decisions and perceptions. When his father’s ghost first appeared to him, he believed that the ghost was honest and reliable. However, he later doubts the ghost and takes

Topic on Discrimination - 'Critically analyse pay related gender Essay

Topic on Discrimination - 'Critically analyse pay related gender inequalities between men and women in the workplace under the E - Essay Example Management of gender diversity has a great importance in modern workplaces. Since the Industrial Revolution, women have suffered a lot due to gender bias and have not been able to receive their rightful share. Their suffering has come both in terms of discriminatory behaviour and through unjust pay scales. It was only a matter of time for this issue of inequality to be given attention at higher levels i.e. the Government.1 Forces were set in motion in the early 2000s when pay audits were rendered obligatory for the public sector employers while they remained voluntary for the private sector employers.2 The involvement of public sector has been somewhat fortuitous as there have been many developments in equal pay litigations. The UK Parliament passed a law called Equal Pay Act 1970 according to which men and women were not to be treated in a less favourable manner in terms of pay and work conditions. This Act was merged in the Equality Act 2010. Despite the enactment of a law and othe r obligations, there continue to be some significant gender pay gaps. In 2010, the Office for National Statistics recorded that the difference between the median hourly pay of full-time males and females was 10.2 percent while the gap for all employees was 19.8 per cent. An even wider gap was observed in the private sector where it was 19.8 percent for the median hourly pay of full-time males and females and 27.5 percent for all employees3. It is unfair to hold the employers responsible for this gap entirely. There are also certain other factors that contribute to the generation of this gap. There are particular social structures in which there is an automatic occupational segregation, the work of women is undervalued and the family responsibilities are divided unequally. Yet, these factors are only a partial explanation of this gap. There continues to be a significant amount of discriminatory behaviour by the employers which is why the law is continuing to evolve through case law. While focussing on equal pay, it is to be kept in mind that ‘equal pay’ does not address any grievances that arise among the members of similar sex. It addresses all the terms and conditions of the contract of employment. It is not just that men and women, who hold similar positions in a workplace, must be paid equally; it further delves deeper to ensure that men and women are paid equally for the similar amount of work. Equality Act 2010 was brought in force in 2010 and it replaced Sex Discrimination Act 1975, Race Relations Act 1976, Disability Discrimination Act 1995, Employment Equality (Religion or Belief) Regulations 2003, Employment Equality (Sexual Orientation) Regulations 2003 and the Employment Equality (Age) Regulations 20064. This law has been achieved by following a series of steps. There have been a number of cases of direct discrimination that lead to the formulation of principles regarding discrimination. In order to determine whether a woman’s te rms of employment are not less favourable than a man’s, the courts consider three requirements: i. Like Work This concept has a very wide view. It is defined as ‘work of the same or a broadly similar nature’. This concept is there so that the courts and Employment Tribunals take good care to determine that the work done by men and women has an overall similarity for which they are being paid equally.

Memoir - texting while driving Essay Example | Topics and Well Written Essays - 750 words

Memoir - texting while driving - Essay Example The American national traffic highway reports that about ten million US drivers use their cell phones when driving. Consequently, there has been high number of accidents that happen every day in US and the world as a whole. Consequently, there have been many deaths being reported from such accidents. Even the most experienced drivers are not safe from distraction by their cell phones while driving. It is so painful to lose souls of innocent persons from the ignorance of few drivers failing to observe driving safety precautions. Distracted driving has been identified by the national highway security management as a critical issue that leads to many accidents. Such driving is attributed to have caused more than three thousand deaths in the year 2011 (Richard 2014). According to Richard 2014, distracters in driving include, looking away from the road while driving, texting and reading text messages when driving. From my experience in driving, no one would have expected I could have caused an accident. Surprisingly, an experienced driver had caused a minor accident and got away with it. In the last 20 years, road accidents used to be caused by abuse of drugs and alcohol. My experience in driving dates more than twenty years ago. Consequently, one could say that I represent some of the many keen drivers in the country. Nevertheless, I used to check my emails and texts when driving my car, and nothing had happened until some time back last year. I was driving down the streets of Texas in a sunny day. As usual, my cell phone was notifying me when a text just came in. In the next 5 seconds, I just realized that I had hit something before me. My mailbox costed me four hundred dollars to pay for the damage I had caused. I was just lucky not to have hit another car or a playing child. I wanted to make a phone call telling my neighbors that I had done it, but I thought it would be worse making him know that I have caused

Chose the qualitative versus quantitative approach Assignment

Chose the qualitative versus quantitative approach - Assignment Example As a result, this involves identifying the concepts taking place within the operating room, then assessing the outcomes to implement changes in practice. The method tries to optimize internal strengths by reducing the environmental influences that might change the intervention results (Leeman & Sandelowski, 2012). This category would be amenable to qualitative inquiry because it considers different aspects during the research process to determine the correct activities through investigations and environmental influences. The choice of this qualitative was because it incorporates practice-based evidence into the real world activities for nursing professionals. This implies that it does not use assumptions or secondary literature to influence the findings (Leeman & Sandelowski, 2012). The method is also appropriate because it helps clinicians to plan for the execution of interventions in practice. This is done by researchers who deliberate on the practical implications of the results and use the research to obtain favorable practice-based evidence (Nelson, 2013). For instance, the operation room nurses must plan for their activities before adopting new implementation of interventions in practice. In this regard, the method enables the nurses to understand new concepts and offer their opinions before putting them into use because it emphasizes on

Coccydenia Essay Example | Topics and Well Written Essays - 2000 words

Coccydenia - Essay Example By adopting these AT devices, day-to-day activities, both professional and personal are not hampered. The article presents an insight about the AT devices for coccydenia patient to make them self reliant and confident to execute their routine tasks in a normal way. Coccydenia or coccygodynia is pain in the area of the coccyx (tailbone). It is also known as "tailbone pain", coccygeal pain, coccyx pain, coccaglia. Medically it is recognized as an inflammation of the tailbone or coccyx, a hollow region present between the buttocks. It is a discomfort or acute pain in the coccyx, this pain varies from mild to extreme. There are various factors that trigger the onset of Coccydenia, an injury or trauma to the coccyx; injury may extend to severe bruising, dislocation, fracture of the coccyx, or other factors like constant sitting posture, fall, childbirth, repetitive strain, surgery or due to journey discomfort. The reason could be any one of these but the condition is extremely painful. The pain can disappear on its own, lasting only for a short span or may require treatment if it persist for year(s) (What is Coccydenia). It is unfortunate that inspite of the fact that it is painful inflammation, common coccygodynia or Coccydenia is poorly understood. In order o understand the origin of the syndrome, along with pain in pericoccygeal soft tissue, spasm of the muscles of the pelvic floor, referred pain from the lumbar pathology, arachnoiditis of the lower sacral nerve roots, local posttraumatic lesions, somtization etc (Howorth 1959, Nelson 1991, Postacchini & Massobrio 1983, Stern 1967). It is therefore no specific reason of coccydenia has come up. In most of the reported cases it is often associated with the fall on buttocks or a delivery as precipitating event or is associated with the constant sitting position. The victims may feel pain due to movement from constant sitting to standing position. It is also reported that sufferers feel pain when sitting on a hard, unyielding surface for too long. Other aspects encompassing coccydenia are deep pain in the tailbone region, pain during bowel movements or sex and development of sensitivity to pressure on the back especially buttocks along with shooting pain moving down the leg similar to sciatica (What is coccydynia, its symptoms and cure). These aspects have enabled Maigne et al, (1992, 1994) to develop a protocol to document the painful coccyx with dynamic films and coccygeal discography. Dynamic films are characterized as X-ray films in the lateral sitting position (the painful position) and they are compared with the standard lateral roentgenograms. The percentage is more in females as compared to males due to anatomical reasons. In females the pelvis leaves the coccyx more exposed causing chronic inflammation. Gray (1973) has defined sacrococcygeal joints as thin intervertebral discs of fibrocartilage. The intercoccygeal joints are synovial infrequently. There are various speculations reported about the sacrococcygeal joint, it is disc, a synovial joint, an extensive cleft, with a frame of annual fibers or synovial cells (Maigne et al, 1992). In some patients ossification of coccyx was reported (Saluja, 1988). Coccyx depicts the flexion and extension physiological movements. Active flexion is the movement in the forward

Chose the qualitative versus quantitative approach Assignment

Chose the qualitative versus quantitative approach - Assignment Example As a result, this involves identifying the concepts taking place within the operating room, then assessing the outcomes to implement changes in practice. The method tries to optimize internal strengths by reducing the environmental influences that might change the intervention results (Leeman & Sandelowski, 2012). This category would be amenable to qualitative inquiry because it considers different aspects during the research process to determine the correct activities through investigations and environmental influences. The choice of this qualitative was because it incorporates practice-based evidence into the real world activities for nursing professionals. This implies that it does not use assumptions or secondary literature to influence the findings (Leeman & Sandelowski, 2012). The method is also appropriate because it helps clinicians to plan for the execution of interventions in practice. This is done by researchers who deliberate on the practical implications of the results and use the research to obtain favorable practice-based evidence (Nelson, 2013). For instance, the operation room nurses must plan for their activities before adopting new implementation of interventions in practice. In this regard, the method enables the nurses to understand new concepts and offer their opinions before putting them into use because it emphasizes on

Simon Schama's Jacques-Louis David and Delacroix's Coursework

Simon Schama's Jacques-Louis David and Delacroix's "Liberty Leading the People" - Coursework Example The presenter pointed out that in the later historical events political and social life in France really resembled one in Ancient Rome so life really caught up with art of Jacques-Louis David. The second video clip presented the viewers with interesting facts about Delacroix’s â€Å"Liberty Leading the People†. It was pointed out that this picture is not only valuable from aesthetic point of view, but is historically important as well. There are numerous symbols that are depicted in the painting such as the allegorical figure of the liberty, the intense violence that happened on the streets. Some details are too small to be recognized at once. For example, one of the people who are killed is in his night gown, suggesting that the government oppressed the opposition in order to make sure that people will not riot, this way reinforcing the

Control risk Essay Example for Free

Control risk Essay The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records are deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.