Expanded Comparison Matrix paper - 1825 Words

Expanded Comparison Matrix Paper of Transformational Leadership Leona Sgardner Grand Canyon University: RES811 Introduction to Research March 26, 2014 Comparison Matrix Paper of Transformational Leadership Transformational leadership’s influence on job performance, job satisfaction, employee attitudes, and employee engagement has been studied and compared to the influence of transactional leadership on the same. This paper compares three studies by three different researchers. Wright and Pandey (2010), Emery and Barker (2007), and Hechanova and Cementina-Olpoc (2013) conducted empirical research to determine the degree of influence transformational leadership played in each of their sample populations. This†¦show more content†¦They then moved to organizational structure and how that structure can support or obstruct transformational styles such as formalization of processes and procedures, inadequate performance measurement and rewards processes, and a hierarchical chain of command, referencing Bass and Riggio (2006); Howell (1997); Pawar and Eastman (1997); Rainey and Watson (1996); Shamir, House, and Arthur (1993); and Shamir and Howell (1999). Emery and Barker (2007) organized their literature review in subtopics within theoretical issues and hypotheses headings. They began by discussing employee attitude and customer satisfaction by linking organizational commitment and job satisfaction, referencing Porter, et al. (1974), and Kanungo (1982). They authors reviewed the relationship between organizational commitment and customer satisfaction as being well established citing Morrow (1993), Dornstein Matalon (1989), and Meyer Allen (1988). Morris (1995) and Brown Mitchell (1993) were referenced in providing the elements of employee job satisfaction. Emery and Barker (2007) compared and contrasted transformational and transactional leadership and linked them to organizational commitment and job satisfaction, citing Burns (1978), Keegan Hartog (2004), Bass Avolio (1987), and Conger Kanungo (1987). The authors suggested the themes of leadership style, employeeShow MoreRelatedExpanded Comparison Matrix Paper1550 Words   |à ‚  7 PagesExpanded Comparison Matrix Paper Amy R. Rhone Grand Canyon University: RES 811 – Introduction to Advanced Graduate Studies and Scholarship July 9, 2012 The three articles used for this comparison matrix looked at transformational leadership and how it affects those in relation to each study. 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Business Model Comparison Team A – Kristen Taylor, Velma Mobley, Aaron Ford, Courtney Uchiyama July 8, 2013 MGT/401 Tricia Rosengarten Business Model Comparison Most small businesses require some outside funding. Not many entrepreneurs have enough personal capital to open and maintain funding for a business. To attract investors and attain partnerships, a business owner should consider a business model necessary. This paper will compare two restaurant businessesRead MoreEssay on Grand Canyon6847 Words   |  28 Pagesof strengths, weaknesses, and aspirations are most appropriate. To assist in this process, you will first complete a SelfAssessment and then write a reflective paper using the results. In addition, you will discuss the results of the Self-Assessment in the Discussion Forum. Complete the Doctoral Journey SelfAssessment. Self-Assessment Paper 40.0 At the beginning of every task, people need to answer three questions. First, what do I need? Then, what do I have? Gradable Items Details FinallyRead MorePerformance Evaluation Of Mini Aes And Ecc Encryption For Cloud Computing1469 Words   |  6 PagesInverse Shift Row rotates each row of input right side. But in Mini AES since we have 2X2 matrix Shift Rows is same as Inv Shift Rows. This provide the linear mixing component that ensures very high diffusion over multiple rounds. 3) Mix Columns: Mix Column takes each column of the input block and multiplies it with a constant matrix to obtain a new output column. Constant matrix in Mini- AES is The Inverse matrix of is used in Inverse Mix Column. in field operation.Therefore, is inverse of itselfRead MoreMeta Analysis : What Meta Analytic Article Did You Find Most Helpful And Why1447 Words   |  6 Pages 1. Define meta-analysis, discuss its advantages and shortcomings, and outline the steps taken to conduct a meta-analysis. What meta-analytic article did you find most helpful and why in preparing your research paper this term? The meta analysis starts by a recompilation of the estimation of the effect through a set of studies. This effects might be expressed such as a size index of the effect, the difference of means, the risk ratio or even correlation. The meta analysis allows to estimate theseRead MoreA Research Study On Project Management922 Words   |  4 PagesProject Management Institute. (Partington, 1996) States that with the rapid transformation from bureaucratic and hierarchical structures to more flexible, organic and matrix organizations conferences, seminars and organizations proliferated on how to manage projects. The PMI (Project Management Institute) was founded in 1969 as a nonprofit organization with the sole objective to â€Å"foster recognition of the need for professionalism in project management; provide a forum for the free exchange of projectRead MoreSwot Analysis of Amazon1084 Words   |  5 PagesSWOT analysis of Amazon.com Three major products and/or services that are offered by Amazon that will be the scope of this paper are digital content, retail goods and computing services. Amazon has several competitors in all three products/service lines. In the case of digital content a few major competitors to Amazon include Apple, Google, Barnes Noble, Hulu, Netflix, brick-and-mortar stores, and direct publishing by content owners. Advantage Amazon has over its competitors in the area of digitalRead MoreNursing Case Study1281 Words   |  6 Pagesdehiscence measurement 6 cm in estimation or beneath activated with FGF2 comparing with the control assemblage.  Interestingly, in patients with dehiscence measuring 5 cm or more optional suturing was embraced. In this experiment there was no carping comparison in the FGF2 treated assemblage connected with their single control gathering: it is likely that this control gatherings abbreviated recuperating time, contrasted with the control bunch with dehiscence mea suring 5 cm or less, was because of auxiliaryRead MoreThe Contract Administration Practices Between Turkey And United States1176 Words   |  5 Pagesaccordance with department policies and procedures as well as notifying responsible parties when funds can be disencumbered †¨ 13) Reporting any contract disputes immediately to the department procurement office. †¨ 14) Keeping an accurate auditable paper trail of contract administration †¨ According to CMAA (CMAA, 2010b) Construction Contract Administration aims to manage critical construction parameters in terms of time, cost, quality and information and to satisfy the owner’s goals and

Reflective Article Review †Sexual Harassment Free Essays

According to a survey by Crocker and Kalemba (1999) in â€Å"The Incidence and Impact Of Women’s Experiences of Sexual Harassment in Canadian Workplaces†, sexually harassed women in the workplace has been considered a contentious social dilemma as half women in the workforce went through incidence of various types of sexual harassment at work which made sexual harassment as the most widespread form of female sexual victimization, 1,990 women divulged their sexual harassment experiences, responses and how it affected their work and personal lives; furthermore, this analysis hows the characteristics of female sexual harassment and its consequences at workplace; moreover, the results are used to discuss complications and the organizational power theory’s understanding of workplace harassment complications. Crocker and Kalemba (1999) first present a sexual harassment survey done by Fitzgerald et al (1988) in the late 1980s in which the survey explore specific issues pertaining to risk factors and women’s responses to sexual harassment at workplace. We will write a custom essay sample on Reflective Article Review – Sexual Harassment or any similar topic only for you Order Now The study was considered as the largest Canadian survey describing 1,990 number of women hat participated about incidence and consequences of female sexual harassment in Canadian workplaces. Behaviours that are derogatory about women such as visual sexual materials are considered as gender harassment (542). Furthermore, verbal and non-verbal treatment are described as unwanted sexual attention while bribery or intimidation to gain sexual favours are part of sexual coercion (542). Victims of workplace sexual harassment go through feelings of job dissatisfaction,absenteeism, nervousness, anger, irritability, low self-esteem and increased stress level (543). Thacker and Gohmann (1996) research findings showed workplace sexual harassment are worst in male dominated settings that involved supervisor sexual harassment, sexual coercion and long term sexual harassment (543). The authors pointed out that organizational power theory pertains to workplace superiors harassment of subordinates and how employees are vulnerable to be sexually harassed due to their superiors authority to be in control of their subordinates work situations such as salary factor (543). The authors explained that contact theory illustrates the ill effects of exual harassment incidents in workplaces; thus, sexually harassed employees suffered more negative effects in male dominated work environments (543). Moreover, the authors described positive control theory as the positive relationship between the length of sexual harassment and ill feelings which means that failure to control the situation as time goes on makes a sexually harassed victim feels worse (543). However, the authors mentioned that sexual coercion has the worst effects and most recognized form of sexual attention (543). Victims of sexual harassment in workplace responded in ifferent ways such as confronting or ignoring their harassers, discussing the problem with a superior and filing an official complaint which is very uncommon (543). Victims of sexual harassment tend to confront their co-workers but not their superiors for fear of job loss or complaints consequences against someone with authority at work (544). There are several factors why targets of sexual harassment respond differently; consequently, sexual harassment is being viewed as a stressful life situation in order to conceptualize the way victims respond to sexual harassment (544). The sampling method conducted by female interviewers through telephone interviews performed in 1992 consisted of 1,990 Canadian working women between 18 and 65 year old, who were working or had worked in the past year at paid labour outside the home (544). The survey showed that 56% of Canadian working women were victims of sexual harass- ment in the previous year prior to the survey while the total working life rate was 77% (545). According to the survey, staring, remarks about women and jokes about the respondents were the top three form of sexual harassment while attempted physical orce, threats and bribery were the least frequent incidents of sexual harassment in the workplace (545). However, the survey showed that women were upset in all forms and frequency of sexual harassment in the workplace. Furthermore, the survey showed that gender harassment was the most common type of sexual harassment compared to non- verbal and verbal unwanted sexual attention and sexual coercion was t he rarest form of sexual harassment (546). One-third of the women reported that sexual harassment affected their job, 45% of the women reported an increased stress level, 48% indicated eing unable to perform their jobs and 14% reported personal obstacles such as preoccupation, stress at home and loss of trust in men (548). Job and personal effects were related to the type of sexual harassment and status of the harasser (548). The survey showed women harassed coercively reported more job –related and personal problems than women sexually harassed by co-workers (548). Gender harassment was only related to job effects and did not show a high level of job-related or personal effects while a bigger proportion of women reported more job-related problems in emale dominated environment than male dominated or gender-balanced work environment (548). Women react to sexual harassment directly by reporting, opening up to someone or confronting the predator at the same time women respond equally through indirect reactions such as be ing unresponsive, ignoring the problem, not taking sexual harassment seriously, avoiding the situation or altering own’s attitudes. The survey showed that women confront their co-worker harassers compared if harassed by others. In addition, women react differently when harassed by superiors such as leaving or quitting and retaliating when harassed by clients (550). The authors point out results of this survey that shows few women reported significant work related or personal issues and fairly direct responses to sexual harass- ment that are in contrast with the psychological literature that illustrates adverse effects and indirect responses (552). The findings does not contradict psychological literature and should not be perceived that sexual harassment is not a serious problem since a big percentage of working women reported worried of experiencing being sexually harassed. The authors reliazed that the inaccurate findings and the psychological literature n effects might be due to the way questions were asked and could have received an elevated emotional issues if a psychological instrument was asked. Furthermore, the authors find it hard to assume why the participants in the survey reported assertiveness and direct responses while psychological literature focuses on passive and indirect responses. The findings of the survey did not support the contact theory that the authors presented such as the ratio of male and female in the workplace, level of contact with male related to effects and a higher proportion of women who responded bout job performance being affected worked in a female-dominated environment (553). This contradicts Thacker and Gohmann’s (1996) predictions about contact theory and findings that they presented. However, the organizational power theory was well supported with the findings that more adverse effects and passive responses associated with harassment committed by a superior or someone with authority in a workplace. Women respond directly if harassed by their co-workers and more likely quit their Job when harassed by superiors ; thus, this shows that women avoid confronting their superiors. I do not find the article informative enough because the survey done was very limited in nature. For example, they are only focused on determining effects and responses of Canadian working women in male dominated settings and if they included women sexually harassed by fellow women as I think this is possible too, then the survey could have been more concise and interesting to read. Another thing is that they did not describe the ethnicity of these women who participated in this survey. I had read other articles about sexual harassment and different women with various ethnicity responds ifferently from each other about how sexual harassment affects them. I found out from other articles that women with colour are not as assertive and willing to share about their experiences as Caucasian women due to their culture and their residency status in Canada. Sexual harassment is a social issue that needs to be addressed for the protection and safety of all women of colour. Any woman does not deserve to be sexually harassed in any kind of form of harassment. Furthermore,women should voice their concerns and seek help if they fear for their safety especially in public places or at workplace. How to cite Reflective Article Review – Sexual Harassment, Essays

Finance and Accounting – Audit Framework

Question: Identify and evaluate the need for and uses of an audit report Analyse the current version of the audit report Briefly analyse and comment upon the illustration of a possible improved version of the auditors report as outlined in the IAASB Invitation to Comment document. Answer: 1.0 Introduction The concept of an audit is very much important each business management depending upon the nature of the business. The concept of auditing and the concept of the in-house control system are related with each other (Bigus, 2012). There are different advantages of the in-house control system. The process of the in-house control system is a continuous process of accounting and auditing in the management. The in-house control system comprises of the set of rules and policies and procedure of the management, which are required to provide. There are different kinds of management problems that exist in the management (Braiotta, 2010). The systematic as well as the independent examinations of the documents, vouchers, accounts of the management to ascertain the financial statement of the present management in order to reflect a true and fair value of the management (Whittington and Pany, 2012). The job of the internal control management, as well as the job of the in-house control system, is to assure all the activities in the management to run smoothly. There are different kinds management frauds in the management, the job of the in-house control system as well as the job of the in-house control system is to detect all the management frauds and its early detection if they are committed. The concept of the in-house control system helps the auditor to complete the audit work on time (Gramling, Rittenberg and Johnstone, 2012). There are different kinds of the job of the auditor. It is not possible for the auditor to complete and perform all the jobs (Braiotta, 2010). All the management performs all the entire audit activity in different segments of time. On the other hand, the concept of the in-house control system is the process of performing a continuous auditing process in a regular manner. It is a process of regular auditing procedure in the management. The job of the audi tor becomes a bit easy after analyzing the entire internal control report of the management (Gramling, Rittenberg and Johnstone, 2012). 2.0 Background of the Study Marks and Spencer is a British Multinational Company, which mainly deals with all kinds of retail products. This particular company fall under the retail management and are specialized in selling different minds of clothes, household products, etc. The entire process of auditing is a very old as well as a traditional process (Gramling, Rittenberg and Johnstone, 2012). The entire auditing procedure is a concept, which exists from the time of Vedic period. At present, the concept of an in-house control system, as well as the process of auditing, becomes very much popular in every management (Whittington, 2012). Depending upon the nature of the business as well as the size of the management the concept of auditing as well as the concept of in-house control system has become compulsory. The primary objectives of the Marks and Spencers are much concerned with verifying the accounts exhibit and to reflect a true and fair statement of the company. The job descriptions of the auditor depend on the appointment made by the company for the auditor. The primary objective of the company and the auditor is to reflect a true and fair value of business (Whittington, 2012). The secondary objectives of the company are to omit errors and frauds, to omit compensating errors, to omit error of principles, etc. (Htay, 2012). Different management follows different kinds of auditing methods and auditing procedure. Statutory Audit, Periodical Audit, Interim Audit, Partial Audit, Cost Audit, Management Audit, Continuous Audit, etc. Depending upon the nature of the business the type of audit programs are selected by the company (Braiotta, 2010). Marks and Spencers is a big retail chain company. The statutory auditing system is the auditing procedure this particular company has adopted (DallO, Specter and Bruni, 2012). 3.0 Analysis of the audit report This particular case study deals with the concept of the auditing procedure of the Marks and Spencers Company (Weirich, Churyk and Pearson, 2012). This particular company appointed the auditor for two purposes. One is the primary objective and, on the other hand, there is the secondary objective (Htay, 2012). The concept of primary auditing is the concept of analyzing all the financial statement of the company to reflect a true and fair view of the financial statement of the company. On the other hand, the secondary objective of the entire auditing procedure is to detect different kinds of errors and frauds in the entire management procedure (Gramling, Rittenberg and Johnstone, 2012). The current auditing report of this particular company shows the financial positions of the company (Stevens, 2011). Balance sheet of Marks and Spacers shows the financial positions of the company. Balance Sheet of Marks and Spencers Assets Initial balance 2007 2008 2009 2010 2011 Ready money and temporary Funds $5,000 $5,667,300 $5,392,737 $5,195,134 $4,997,763 $4,658,182 Financial records receivable 3,000 3,000 3,000 3,000 3,000 3,000 Total stock 19,000 19,000 19,000 19,000 19,000 19,000 Prepaid operating cost 0 0 0 0 0 0 On time income tax 0 0 0 0 0 0 Other Present assets 500 500 500 500 500 500 Total current assets of the company $27,500 $5,689,800 $5,415,237 $5,217,634 $5,020,263 $4,680,682 Buildings of the company $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 Land and Buildings 45,000 45,000 45,000 45,000 45,000 45,000 Investment improvements 0 0 0 0 0 0 Technology and equipment 33,000 33,000 33,000 33,000 33,000 33,000 Less: Accumulated reduction fixed cost 0 18,600 37,572 56,916 76,632 96,720 Net property/equipment of the company $138,000 $119,400 $100,428 $81,084 $61,368 $41,280 Goodwill of the Comoany $0 $0 $0 $0 $0 $0 Overdue Returns 0 0 0 0 0 0 Long-term funds 0 0 0 0 0 0 Deposits 0 0 0 0 0 0 Other long-term assets 0 0 0 0 0 0 Total assets of the company $165,500 $5,809,200 $5,515,665 $5,298,718 $5,081,631 $4,721,962 Net Liabilities Initial balance 2007 2008 2009 2010 2011 Financial records payable $3,500 $3,500 $3,000 $3,000 $1,500 $1,500 Accrued operating expense 0 0 0 0 0 0 Clarification payable/short-term liability 0 0 0 0 0 0 Capital leases 0 0 0 0 0 0 Other present liabilities 2,500 2,500 2,500 2,500 2,500 2,500 Total present liabilities $6,000 $6,000 $5,500 $5,500 $4,000 $4,000 Long-term debt from loan Expense calculator $35,000 $65,522 $50,320 $34,358 $17,598 $0 Other long-term debt $42,000 $200,000 $150,000 $175,000 $225,000 $150,000 Total debt of the company $83,000 $271,522 $205,820 $214,858 $246,598 $154,000 Other liabilities of the company 0 0 0 0 0 0 Entire liabilities of the Company $41,000 $71,522 $55,820 $39,858 $21,598 $4,000 Equity Initial balance 2007 2008 2009 2010 2011 Owner's justness (common) $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 Paid-in assets 25,000 25,000 25,000 25,000 25,000 25,000 Preferred equity 0 0 0 0 0 0 Retain pay 0 (232,940) (470,864) (705,941) (964,860) (1,242,024) Total equity $70,000 ($162,940) ($400,864) ($635,941) ($894,860) ($1,172,024) Total liabilities and equity of the company $111,000 ($91,418) ($345,044) ($596,083) ($873,262) ($1,168,024) Analysis of the Balance Sheet From the above balance sheet of the marks and Spencers the auditor can reflect a true and fair view of the firm. The Auditor can the appropriate structure of the financial positions of the management (Lenz and Sarens, 2012). After going through the auditing report, the auditor concluded about the entire assets and liabilities of the company. This particular company maintains a good financial background (Weirich, Churyk and Pearson, 2012). The majority of the shareholders can satisfy the individual demands. On the other hand, this particular report will help the new shareholders in the market to invest in the primary market on the shares of Markers and Spencer has adopted (DallO, Specter and Bruni, 2012). According to the auditor of this particular company, a good financial report of the company will help the company to increase the entire financial structure of the company as by the reflection of a good financial report it will motivate all the shareholders to invest in the shares of this company (Vallabhaneni, 2014). Cash Flow Statement of Marks and Spencers 2007 2008 2009 2010 2011 Total Operating activities Net income of the company $125,000 ($237,925) ($235,077) ($258,919) ($277,164) ($884,084) Reduction of fixed assets 5,350 18,972 19,344 19,716 20,088 83,420 The books receivable 9,622 0 0 0 0 9,622 Inventories of the company 43,163 0 0 0 0 42,163 Financial records payable 0 (500) 0 (1,500) 0 (2,000) Amortization 0 0 0 0 0 0 liabilities company 0 0 0 0 0 0 Additional operating cash flow items 0 0 0 0 0 0 Total operating activities $182,085 ($219,453) ($215,733) ($240,703) ($257,076) ($750,879) Investing activities Investment expenditures of the year $0 $0 $0 $0 $0 $0 Acquirement of business of the year 0 0 0 0 0 0 Transaction of Permanent assets $0 $0 ($1,000) $0 $0 (1,000) Other invest cash flow matter 0 0 0 0 0 0 Total investing activities $0 $0 ($1,000) $0 $0 ($1,000) Finance activities long-standing debt/finance $450,111 ($65,202) $9,038 $33,240 ($92,598) $334,589 Chosen stock of the company 4,213 4,213 4,213 4,213 4,213 21,065 Sum cash dividend paid 3,879 3,879 3,879 3,879 3,879 19,395 Ordinary reserve of the company 0 0 0 0 0 0 Additional financing cash flow items 0 0 0 0 0 0 Total financing activities $458,253 ($57,110) $17,130 $41,332 ($84,506) $375,049 Cumulative cash flow $7,662,300 ($276,563) ($199,603) ($199,371) ($341,582) $6,645,182 Beginning cash balance $5,000 $7,667,300 $7,390,737 $7,191,134 $6,991,763 Ending cash balance $7,667,300 $7,390,737 $7,191,134 $6,991,763 $6,650,182 Analysis of the Cash Flow Statement The above figure shows the entire cash inflow and a cash outflow of the company (Lenz and Sarens, 2012). After completing the entire auditing procedure of the company, the auditor concluded about the entire cash flow statement of the company. This particular cash flow statement of the company shows the entire cash inflow as well as the entire cash outflow of the company (Louwers, 2011). The cash inflow, as well as the entire cash outflows of the company, determines the net cash positions of the company. The result of the cash flow of the company will reflect in the balance sheet (O'Leary, 2012). 4.0 Concept of IAASB The International Auditing and Assurance Standard Board influence the institutional aspect on the International harmonization concept of the auditing procedure. This particular assignment contains the total auditing report and audit procedure of this particular company. Due to the cultural differences of the working system of different countries the entire the auditing procedure of all the origination are different (Sinnett, 2010). This particular company follows Developing, Promoting and maintaining all the standards of the entire auditing procedure. There are some international stands, which are maintained by all the auditors in the proceedings of the audit work. The entire auditing procedure is changed in many aspects (Gramling, Rittenberg and Johnstone, 2012). There are different minds of modern techniques, which are introduced by this particular management (Stallings and Brown, 2012). The main objective of this particular management is to develop all the strategies in the global format. At present, the concept of auditing is applicable in each business management. The concept of auditing is become compulsory for every management adopted (DallO, Specter and Bruni, 2012). The type of auditing procedure is determined by analyzing the requirements of the management. It helps the management to develop a good working structure. This governing body was found in the year 1978 (Stevens, 2011). The main objective of this body is to bring a proper standard among all the rules of the audit which all the auditors follow while organization the day-to-day auditing activities. The majority of the auditing principles will maintain universality among the auditing practice in the entire world (Vallabhaneni, 2014). 5.0 Conclusion This particular assignment mainly deals with the identifications of the needs and applications of the audit report. The assignment and the audit report are based on the name as Marks a Spencers. Marks and Spencers is one of the largest United Kingdom Retail Company. The balance sheet, as well as the cash flow statement of the company, is maintained in the assignment. All the standards of IAASB about the universality of all the auditing principle Referenced List Bigus, J. (2012). Vague Auditing Standards and Ambiguity Aversion.AUDITING: A Journal of Practice Theory, 31(3), pp.23-45. Braiotta, L. (2010).The audit committee handbook. Hoboken, N.J.: Wiley. DallO, G., Speccher, A. and Bruni, E. (2012). The Green Energy Audit, a new procedure for the sustainable auditing of existing buildings integrated with the LEED Protocols.Sustainable Cities and Society, 3, pp.54-65. Gramling, A., Rittenberg, L. and Johnstone, K. (2012).Auditing. [Mason, Ohio]: South-Western/Cengage Learning. Lenz, R. and Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong?.Managerial Auditing Journal, 27(6), pp.532-549. Lenz, R. and Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong?.Managerial Auditing Journal, 27(6), pp.532-549. Louwers, T. (2011).Auditing assurance services. New York: McGraw-Hill Irwin. O'Leary, C. (2012). Semesterà ¢Ã¢â€š ¬Ã‚ specific ethical instruction for auditing students.Managerial Auditing Journal, 27(6), pp.598-619. O'Leary, C. (2012). Semesterà ¢Ã¢â€š ¬Ã‚ specific ethical instruction for auditing students.Managerial Auditing Journal, 27(6), pp.598-619. Sinnett, W. (2010).Audit fee survey 2010. Morristown, N.J.: Financial Executives Research Foundation. Stallings, W. and Brown, L. (2012).Computer security. Boston: Pearson. Stevens, K. (2011).Wiley CPA Exam Review Focus Notes. Hoboken: John Wiley Sons. Vallabhaneni, S. (2014).Wiley CIAexcel Exam Review 2014. Wiley. Weirich, T., Churyk, N. and Pearson, T. (2012).Accounting auditing research and databases. Hoboken, N.J.: Wiley. Whittington, R. (2012).Auditing and attestation 2012. Hoboken, N.J.: Wiley. Whittington, R. and Pany, K. (2012).Principles of auditing other assurance services. New York: McGraw-Hill Irwin.

Refferal Case Study for Rheumatoid Arthritis free essay sample

Is an autoimmune disease which can cause chronic inflammation of body`s organs, joints, and the surrounding tissue of the joints. It can be defined as: â€Å"a disease of synovial tissue, i. e. a joint linings, tendons, tendon sheaths and associated structure. So widespread is the inflammatory process that inflammatory nodules may form almost anywhere, the extensor surfaces of the limbs being most common, such as elbow and forearm nodules, but nodules may also form in the lungs and other visceral tissue† (Wright Foundation Exercise referral manual, 2008) The onset of Rheumatoid Arthritis is generally between 45-65 years (Stenstrom Minor, 2003) Specific inclusion criteria –Mild to moderate severity Specific exclusion criteria – Severe severity Depression – â€Å"An illness that involves the body, mood, and thoughts, that affects the way a person eats and sleeps, the way one feels about oneself, and the way one thinks about things. Without treatment, symptoms can last for weeks, months, or years. We will write a custom essay sample on Refferal Case Study for Rheumatoid Arthritis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † (http://www. medterms. com/script/main/art. asp? articlekey=2947) Specific inclusion criteria –Mild to moderate severity Specific exclusion criteria – Severe severity Additional Information As the client is 66 years of age she will be considered as elderly. Elderly – Whilst aging there is a steady functional decline, cardio-vascular, flexibility and strength. Reduction in functionality could be a possible cause of depression due to a reduction of independence and possible social isolation. (Wright Foundation Exercise referral manual, 2008) Medication Drug: Aceclofenac Drug group: Non steroidal anti-inflammatory drugs (NSAID) Reason for Prescription: Rhematoid Arthritis Desired effect: â€Å"It works by blocking the action of a substance in the body called cyclo-oxygenase. Cyclo-oxygenase is involved in the production of various chemicals in the body, some of which are known as prostaglandins. Prostaglandins are produced in response to injury or certain diseases and would otherwise go on to cause pain, swelling and inflammation. Arthritic conditions are one example of this. Aceclofenac is used to relieve pain and inflammation in arthritic condition† (http://www. tiscali. co. uk/lifestyle/healthfitness/health_advice/netdoctor/archive/100004233. tml) Possible side effects: Nausea, Gastro-intestinal discomfort, diarrhoea, hypersensitivity reactions (particularly rashes, angioedema, and bronchospasm headache, dizziness, nervousness, depression, drowsiness, insomnia, vertigo, hearing disturbances such as tinnitus, photosensitivity, and haematuria. Blood disorders have also occurred. Fluid retention may occur (rarely precipitating congestive heart failure); blood pressure may be raised. (http://www. bnf. org. uk/bnf/bnf/current/5183. htm#_5183. 9) Possible effects of drug during exercise: Dizziness during transitions, Bronchospasm during exercise, vertigo can effect balance, photosensitivity may cause skin irritation if outdoors in the sun and hearing disturbances may affect communication. Implications of exercise prescription: Avoid transitions, implement intervals allowing for toilet breaks, if physical activity is outdoor then advise on suitable weather conditions and ensure that instructions are well communicated and understood. Drug: Nortriptyline Group name: Tricyclic antidepressants (TCA) Reason for Prescription: Depression Desired effect: â€Å"When depression occurs, there may be a decreased amount of the chemicals noradrenaline and serotonin released from nerve cells in the brain. When these chemicals are released from nerve cells they act to lighten mood. When they are reabsorbed into the nerve cells, they no longer have an effect on mood. Nortriptyline works by preventing this re-absorption of noradrenaline and serotonin back into the nerve cells. Therefore, it helps prolong the mood-lightening effect of any released noradrenaline and serotonin†. (http://www. tiscali. co. uk/lifestyle/healthfitness/health_advice/netdoctor/archive/100003239. tml) Possible side effects: â€Å"dry mouth, sedation, blurred vision (disturbance of accommodation, increased intra-ocular pressure), constipation, nausea, difficulty with micturition; cardiovascular side-effects (such as ECG changes, arrhythmias, postural hypotension, tachycardia, syncope, particularly with high doses); sweating, tremor, rashes and hypersensitivity reactions (including urticaria, photosensitivity), behavioural disturbances (particularly children), hypomania or mania, confusion or delirium (particularly elderly), headache, interference with sexual function, blood sugar changes; increased appetite and weight gain (occasionally weight loss); endocrine side-effects such as testicular enlargement, gynaecomastia, galactorrhoea; also convulsions (see also Cautions), movement disorders and dyskinesias, dysarthria, paraesthesia, taste disturbances, tinnitus, fever, agranulocytosis, leucopenia, eosinophilia, purpura, thrombocytopenia, hyponatraemia abnormal liver function tests.

Power Play Nintendo

Power Play Nintendo Introduction Power play is the intense painstaking activities undertaken in order to realize specific laid down objectives. Atari and Nintendo were among the major companies that ventured in home video game system business. Previously, Atari was a major power to reckon with in the industry but was later toppled by Nintendo. This paper is generally about Nintendo’s power play in the video game industry.Advertising We will write a custom essay sample on Power Play: Nintendo specifically for you for only $16.05 $11/page Learn More Nintendo’s product enhancement Nintendo’s power play of displacing Atari, an earlier entrant in the industry, was by various tactics. The first tactic included by Nintendo in the earlier stages was to advance its product by extracting the performance from the 8-bit processor into an enhanced powerful home machine with superior graphics and fast action. Secondly, Nintendo’s policy of incorporating security c hip among other microchips in the console made sure that only their approved cartridges played on their system. Why? According to my personal view, it was a measure to ensure their cartridges were selling, since Nintendo was also in cartridge manufacturing business. In addition, insulating its dedicated RD team from sales team, guaranteed better chances of getting truly fresh game concepts in line with Nintendo’s third President, Hiroshi Yamauchi. The team emerged with several successful hit games such as Donkey Kong, Famicom and Game Boy among others. Pricing and Subcontracting Part of Yamauchi’s vision was to introduce new and cheaper video games in the market than the competitors. Nintendo games become cheap than those of its competitors due to several factors. Nintendo subcontracted manufacturing of its cartridges, chipsets and later on games. This gave the company room to concentrate more on crucial matters such as marketing. Cartridges and chips were obtained at a rock bottom prices and were later retailed to Nintendo game producers at very profitable margins. These measures by Nintendo were essential in displacing Atari and ensuring impeccable sales and revenue. Atari’s troubles On the other hand, Atari was facing it own problems, which included rampant counterfeiting of its products, poor sales and production of low quality software which subsequently lead to lack of hardware coordination.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This was reflected when Atari came out with Super, a second-generation video game that failed to run cartridges for the VCS. Atari suffered two more blows, one was defection of its engineers who run away to open their own firm and the other was loss of money because of an overbuilt inventory. Rationale behind licensing terms Nintendo’s main underlying principle behind its licensing terms fo r game developers and its strategy towards retailers was to fight, if not to exterminate competition. It engaged in unfair restraint codes and used its market power to prevent potential competitors from challenging its market dominance in system, chip and cartridge manufacturing. For instance, production of consoles with security codes that could only play on Nintendo’s system was one such unfair restraint code application. Another biased practise was restriction on the number of game titles. The company restricted each developer to five titles in one year. Other competing manufactures withdrew from development after Nintendomania took grip of the market. Nintendo intervened in the retailing price of its products and in some instances like in the U.S., the company stocked stores for free thus effectively cutting competition. This amounted to monopoly as alleged by Namco head, Masaya Nakamura as he responded to the new contract requirements. Conclusion Nintendo was becoming vu lnerable to several factor, one being lack of concentration due to over expanding of its market. The emerging legal issues were another risk that Nintendo faced. Many potential competitors sought legal action against Nintendo, due to indulgence in unfair business activities and allegations by subcontractors concerning power abuse. Nintendo at some point bullied retailers that it would to do away with them if they sold competitors products.Advertising We will write a custom essay sample on Power Play: Nintendo specifically for you for only $16.05 $11/page Learn More

Pastoralism and Subsistence Methods

Pastoralism and Subsistence Methods Pastoralism is the ancient method of subsistence farming that substantially relies on the raising and tending of domestic animals. Pastoralism takes place or has taken place in most parts of the world, in climates that range from arid desert to arctic tundra and from forested lowlands to mountain pastures. The ways that pastoralists tend their flocks, then, vary widely depending on farmer flexibility, as well as the regional geographic, ecological, and social conditions. So, to a scientific researcher, pastoralism in its most basic meaning is simply stock keeping. But the study of pastoralists includes the effects stock keeping has on the societies, economies, and lifeways of the groups that keep stock and attach high cultural importance to the animals themselves. Stock Animal Origins Archaeological studies show that the earliest domesticated stock animals- sheep, goats, and pigs- were domesticated about the same time, about 10,000 years ago, in Western Asia. Cattle were first domesticated in the eastern Sahara desert about the same time, and other animals were domesticated later at different times in different areas. Animal domestication as a process still continues: ostriches, today an animal raised by pastoralists, were first domesticated in the mid-19th century. There are many different herded animals, which vary by the place of origin. Africa: cattle, donkeys, ostrichMiddle East: camels, sheep, goats, pigs, ducks, beesCentral Asia: camels, horses, cattle, sheepTibetan Plateau: yaksAndean Highlands: llama, alpaca, guinea pig, ducksCircumpolar arctic: reindeerSoutheast Asia, China, and India: camels, water buffalo, zebu, bantengNorth America: bees, turkeys Why Domesticate? Scholars believe that stock raising arose first when humans moved their domestic stock into drier lands distant from cultivated fields: but pastoralism was not and never has been a static process. Successful farmers adapt their processes to changing circumstances, such as environmental change, population density, and the spread of diseases. Social and technological developments such as road construction and transportation affect processes of production, storage, and distribution. There is a multitude of reasons that people raise stock. Live animals are kept for their blood, milk, and wool, for their dung as fuel and fertilizer, and as transportation and draft animals. They are also food storage, fed fodder that is inedible by humans to create human-edible food, and once slaughtered, they provide skins, sinew, fur, meat, hooves, and bones for a range of purposes from clothing to tools to house construction. Further, stock animals are units of exchange: they can be sold, given as gifts or bride-wealth, or sacrificed for feasting or the general community welfare. Variations on a Theme Thus, the term pastoralism includes many different animals in many different environments. In order to better study stock-tending, anthropologists have tried to categorize pastoralism in a number of ways. One way to look at pastoralism is a set of continuums following several threads: specialization, economy, technology and social changes, and mobility. Some farming systems are highly specialized- they only raise one type of animal- others are highly diversified systems which combine animal husbandry with crop production, hunting, foraging, fishing and trade into a single domestic economy. Some farmers raise animals solely for their own subsistence needs, others produce solely to be marketed to others. Some farmers are helped or hindered by technological or social changes such as the construction of road networks and reliable transportation; the presence of a temporary labor force can also affect pastoralist economies. Pastoralist people often adjust the size of their families to provide that labor force; or adjust the size of their stock to reflect their available labor. Transhumance and Nomads A major study area in pastoralism is another continuum, called transhumance  when human societies move their stock from place to place. At its most basic, some pastoralists move their herds seasonally from pasture to pasture; while others always keep them in a pen and provide them forage. Some are full-time nomads. Nomadism- when farmers move their stock far enough distances to require moving their own houses- is another continuum which is used to measure pastoralism. Semi-nomadic pastoralism is when farmers maintain a permanent home base where old people and tiny children and their caregivers live; full-time nomads move their entire family, clan, or even community as the demands of the animals require. Environmental Demands Pastoralists are found in a wide range of environments, including plains, desert, tundra, and mountains. In the Andes mountains of South America, for example, pastoralists move their flocks of llamas and alpacas between upland and lowland pastures, to escape extremes of temperature and precipitation. Some pastoralists are involved in trade networks: camels were used in the famous Silk Road to move a wide variety of goods across vast reaches of central Asia; llamas and alpacas played a crucial role in the Inca Road system. Identifying Pastoralism in Archaeological Sites Finding archaeological evidence for pastoralist activities is a bit tricky, and as you might guess, varies with the type of pastoralism being studied. Archaeological remains of structures such as pens on farmsteads and at way stations on roadways have been used effectively. The presence of game management equipment, such as horse bits, reins, shoes, and saddles are also clues. Animal fat residues- lipids and alkanoic acids of milk fat- are found on potsherds and provide evidence of dairying activities. Environmental aspects of archaeological sites have been used as supporting evidence, such as changes in pollen over time, which show what types of plants are growing in a region; and the presence of detritivores (mites or other insects that feed on animal dung). Animal skeletons provide a wealth of information: bit wear on teeth, wear on hooves from horseshoes, morphological changes on animal bodies, and domestic herd demography. Pastoralists tend to keep female animals only as long as they reproduce, so pastoralist sites typically have more young female animals than older ones. DNA studies have tracked degrees of genetic difference among herds and domestic lineages. Sources Chepstow from the West African Sahel. Journal of World Prehistory 23(2):43-77.Little MA. 2015. Chapter 24 - Pastoralism. Basics in Human Evolution. Boston: Academic Press. p 337-347.Montero RG, Mathieu J, and Singh C. 2009. Mountain Pastoralism 1500-2000: An Introduction. Nomadic Peoples 13:1-16.Nielsen AE. 2009. Pastoralism and the Non-Pastoral World in the Late Pre-Columbian History of the Southern Andes (10001535). Nomadic Peoples 13:17-35.

Construction contract Assignment Example | Topics and Well Written Essays - 1500 words

Construction contract - Assignment Example Engineers are opting for NEC because it is more flexible and can suit the whole construction industry. It is also highly adaptable, provides a range of options for risk allocation. Compared to other construction contract forms, it is the simplest using understandable language where the roots of many disputes have been left out. The use of flow charts also makes it more clear and easy to use. In this paper, the core clauses of NEC and FIDIC are compared with particular emphasis to the core risks and insurance. NEC assigns risks cover according to contemporary principles. Nevertheless unlike FICID, it defines the contractors’ risks in reference to those risks not listed under the employers’ risks. Under NEC conditions, the responsibility of care of the contractor goes beyond the completion of a contract. In the clause 80.1of NEC 3, the employers risks are articulated. They are categorized into six broad groups which include: one, risks involving the site or works and the legal and general liabilities and defaults that may arise from his design. In cases of risks that may crop up from the employer design fault can be insured against through a professional indemnity policy. If it is the employer own design or covered by NEC professional service contract where an outside contractor is involved. In dealing with unexpected situation, NEC has a range of provisions offering compensation for the events or occurrences that are at the employer’s risk. This goes a long way in assisting the project manager and contractor to man the construction projects without being obscured by these events. In the sub-clause 60.1 provision for variations are made where the contractor may request for extension of time for completion and even addition of payment. In such cases, the contractor only articulates his desire for time extension or rising of payment in a quotation. In sub-clause 61.6, affirms that in instances where the results of compensation of an event are

Financial resources and decisions Essay Example | Topics and Well Written Essays - 2500 words

Financial resources and decisions - Essay Example After utilizing the three capital budgeting techniques, I strongly recommend project A as it generates a higher annual rate of return on average investment, shortest payback period, and higher net present value. Task 2. The following table shows the computed unit costs of products A, B, and C. It should be noted that to ensure accuracy, Microsoft Excel Spreadsheet is employed in calculation. The overheads are allocated according to machine hours in the case of machining department, and labor hours in the pressing and cutting department. The overhead rates are computed as follows: 1. For machining overhead costs, the total amount of overhead costs is computed and is divided with the total machine hours; 2. For cutting, the total overhead allocated to cutting is divided by the total number of labour hours both skilled and unskilled; 3. For pressing, the total overhead allocated to pressing is divided by the total number of labour hours used. Thus, machining has an overhead rate of 2.33/ machine hour, cutting has an overhead rate of 1.83 labor hour, and pressing has an overhead rate of 1.42/labor hour. For the services department, these are the cost allocations: The overhead costs for the services departments are allocated based on machine and labor hours computed above. For example, the overhead rate for cutting is allocated by dividing the total costs for cutting by the total number of skilled and unskilled labor hours for cutting. The following are the computed overhead rates for the engineering department: while the following are the computed overhead rates for the personnel department: It should be noted that in the case of personnel department costs allocated to the engineering department and vice versa is computed by...However, this technique disregards the additional cash flow which can be recouped from the project as it only focuses on the time when the whole investment will be recovered. The Net Present Value (NPV) analysis is very much different from the other two techniques discussed as it takes into account the time value of money. This method recognizes that the value of a pound today is greater than its expected value tomorrow. This technique is favored by more economists and managers because it is more realistic. It also takes into account the total cash flow from the investment including the depreciation and the tax shield from it. After utilizing the three capital budgeting techniques, I strongly recommend project A as it generates a higher annual rate of return on average investment, shortest payback period, and higher net present value. The overhead costs for the services departments are allocated based on machine and labor hours computed above. For example, the overhead rate for cutting is allocated by dividing the total costs for cutting by the total number of skilled and unskilled labor hours for cutting. It should be noted that in the case of personnel department costs allocated to the engineering department and vice versa is computed by dividing the total cost to the total number of units produced for each product. Price sett

International Negotiation & Bargaining Essay Example for Free

International Negotiation Bargaining Essay 1.- What, in general, did you learn about negotiation from the exercise? What surprised you? What would you do differently if you had a chance to do the exercise again? In general I learned that trust plays a significant role during negotiation; because here in this exercise and in the most cases of negotiation at the beginning you feel a hard atmosphere but to establish rapport is not an option. Then you need to get focus in the interest of each person and not just defending your position. It was good to us to open all the issues to resolve, so we are able to see the complete picture and not only one issue per time. This allows to use give the options necessary to give and receive and knowing what is the most matter to the other person and for me. I was surprised with one point I think was the point of the women during the excursion we both have the same interest, I noticed because my other part wants the same of me, and sometimes you believe that always will have opposing interests . I will do different definitely to trust more in my partner to be honest and since the begging tell him these are the things that they are most important for me, what are yours..? 2.- How did the actual outcome of the exercise compare to the pre-negotiation strategy you developed? How do you correlate preparation with outcome? As my professor mentioned that a Coach said: Failing in prepare, is preparing to fail. You need to develop your strategy and arguments to be consistent and explain very well the whys. I did not win in all the points that I wanted; but I did achieve the Best alternative to a negotiated agreement (BATNA). Of course they have a positive correlation the more you prepare the more you achieve and vice versa. 3.- How did the concepts of preparation, power (structural and/or personal), relationship, interest, batna and or mutual gains, etc. addressed in the class and in the class readings (reference required) actually occur in this exercise? Well first this exercise began with a hard bargaining and realized because we both wanted to defend the position instead the interested and of course nobody has enough trust. I immediately try to change this because I had read that this kind of negotiation is going to fail, so I decided to apply the what I have learned and focus in the interests and to establish rapport as soon as posible. I listen well the interested and I try to be objettive, consistent and realistic with the whys and the reason that I want each point not just because I want, that could be the worst you can do, so preparation is very important because in a few words is how you are going to sell your idea or interest. I was very useful to know that we need to give a take process, and looking for a non-zero-sum, Win-Win. I think as the climber needs to be very carefully in what we say, how do we say and the tone, because not only the words give a message to the audience. For me, to open the negotiation and see several points (mutual gains) of the exercise instead one by one was the key of successful, because we were able to listen all the interests of each person, and this is the heart of negotiation. The main challenge for the climber is how to move for a Yielding or obliging to a compromising. BATNA is the result of having multiplies options in order to have a non-zero-sum we need explore each option a be able to give that message during the negotiation because BATNA will clarifies our plan B in case we do not achieve any agreement. In case my plan B is a good one or very strong I will have more power during the negotiation. It is very important to know both BATNAS in order to know the balance of the negotiation and how will be your approach, and style. REFERENCE: GETTING TO YES BY ROGER FISHER AND WILLIMA URY ESSENTIAL OF NEGOTIATION BY ROY J. LEWICKI, DAVID M SAUNDERS AND BRUCE BARRY BROADCAST ONE POWERPOINT UPDATED_REV1

Student Protest movement Essay -- essays research papers

A Battle of Rights The Student Protest Movement of the 1960's was initiated by the newly empowered minds of Americas youth. The students who initiated the movement had just returned from the â€Å"Freedom Summer† as supporters of the Civil Rights Movement, registering Black voters, and they turned the principles and methods they had learned on the Freedom Rides to their own issues on campus. These students (mostly white, middle class) believed they were being held down by overbearing University rules. Student life was governed by the policy of in loco parentis, which allowed colleges to act "in place of the parents." Off campus,these young people were considered adults, but at school they were subjected to curfews, dorm visitation restrictions, close supervision, and rules against having a car or even renting an apartment. Not only were these students being treated as children in this respect, but there were also heavy restrictions put on what they could and could not discuss. Any issues, especially political, not directly related to the university were strictly prohibited. Only sandbox issues, those related to university issues were allowed on campus. This created an extremely controlled environment and severely impinged on the students rights to free speech. In reaction to such limitations, college students across the country decided to do something about it. The Student Protest Movement (SPM) began at the University of California at Berkeley in the Fall of 1964. In September of that year Berkley campus authorities declared the area directly outside of the main entrance to the school off limits for advocates of civil rights and other causes. For years the strip had been accepted as a place where students could hand out pamphlets, solicit names for petitions, and sign people up. This ban set the stage for the beginning of the SPM. On September 29, demonstrators defiantly set up tables on the Bancroft strip and refused to leave when told to do so. The next day university officials took the names of five protesters and ordered them to appear for disciplinary hearings that afternoon. Instead of five students, five hundred, led by Mario Savio, marched to Sproul Hall, the administrati... ... the spot light. Many had negative feelings towards the protests and sit-ins, arguing that they did nothing but impinge on classroom time and interfere with the students ability to carry out there education. Though the SPM may have created chaos around campus, it was well manored and non-violent. The protestors took hold of the methods used in the Civil Rights movement, knowing that violence only made situations less credible and more dificult to keep under control. They were trained to simply go limp when arrested, not to resist the officers, therefore avoiding any danger to themselves or others. The sit-ins were just that; a group of students calmly sitting around conversing and playing music, all the while getting the attention and recognition they strived for. Whether the effectiveness came for the bottom up, with student organizations gathering to approach the administration, or top down, with the administration addressing the students, the issues were recognized and discussed. Both parties had their gains and losses, and the Student Protest Movement came out on top with a memorable place in

Positive Attitude Essay

As we all know people love to be around positive people. Negative people always bring you down and usually do not accomplish goals they have set. In the work world, you do not want anyone on your team be negative. It can rub off on anyone in the group, or the whole group. However, it is also true for a positive attitude and self-concept. Those who are positive tend to be more driven and have a better self-concept. This paper discusses the importance of having a positive attitude and self-concept as a leader. It discusses steps and way to develop these traits. How to Develop a Positive Attitude and Self-Concept as a Leader Attitude is a mental position relative to a way of thinking or being; a leaning toward that which you believe (Purkey, 1988). A positive attitude is the inclination to generally be in an optimistic state of mind. Positive attitude, positive thinking, and optimism are all characteristics that will make a leaders life more positive and increase their self worth. A leader will most likely be more successful when using all of these characteristics to their full potential. Let’s focus on how a positive mind-set can help leaders overcome life’s challenges. There are just some people in the world that cannot look past all the negative and start looking at the positive things in life. If you cannot get past the negative and start concentrating on the positive you cannot succeed as a great leader because your mind will be elsewhere. To accomplish a task a leader must have full concentration on the objective. Any dev iations can hinder the team and objective (Campbell & Martinez-Perez, 1977, pp. 455-459). A positive mind set gives the leader the ambition and drive to accomplish the goals your organization as given you. Everyone has goals. Some may be bigger and more advanced than others but every leader has a goal. To accomplish these goals, a leader must â€Å"focus on putting their life out there and risking it for success† (Campbell & Martinez-Perez, 1977, pp. 455-459). To have a positive way of thinking you must have healthy self-esteem or self confidence. â€Å"The self-esteem is the part of you self-concept that determines your self-worth† (Campbell & Martinez-Perez, 1977, pp. 455-459). Websters dictionary define self-esteem as â€Å"a confidence and satisfaction in oneself† (â€Å"Self-esteem,† 2010). Many leaders have low self-esteem due to many  reasons. Some leaders compare themselves to other leaders. You cannot compare yourself to another leader because their motives and objective are usually different than your own. Some leaders allow the people who surround them influence their ideas. For example, if you are developing a new concept for a company. However, your team mates do not like the concept or idea you probably will give in due to peer pressure. You have allowed others to influence your decision. This is neither good nor bad, just depending on the situation. When you receive support and encouragement from signi ficant people than that is when you start to appreciate yourself (Campbell & Martinez-Perez, 1977, pp. 455-459). You may be thinking â€Å"no one ever appreciates you,† however, may be you should be the first to complement others. You are the leader, so lead. The author believes everyone is created for a special reason. We all have different talents and a way of thinking. You also have the choice on who you hang out with as well as who influences you. Not hanging around people who have bad influences in your life will likely be the first step to having a better outlook on life. You are more likely to succeed in a leadership position if you surround yourself with supportive people (Campbell & Martinez-Perez, 1977, pp. 455-459). The author believes there are two types of self-esteem. You have positive self-esteem and negative self-esteem. Positive self-esteem is having an ‘I can accomplish this task.’ Positive self-esteem people are usually fun to be around because they have a ‘cup half full’ outlook on life. A negative self-esteem person has a â€Å"cup half empty’ outlook on life. They are always down and can even have a negative influence on the people they surround themselves with.

Organizational Structure Analysis Essay

Our team will be describing three of our member’s current places of employment. Those organizations are Rex Communications & Public Relations Inc., Farmers Insurance Group Federal Credit Union, and Advanced Security Concepts. Analyzing the organizational structure types and their pros and cons for each, to determine whether or not they are affective. Rex Communications & Public Relations Inc. Rex Communications and Public Relations, Inc. is a small agency specialized in public relations, communications and marketing of luxury goods, with an extensive international network of media contacts, freelance editors, stylists, publicists, and tastemakers. The company is ran by our team member, Roy Stewart and his business partner, together they have many years of experience in trade and consumer publications, television and celebrity red carpets. Many of Rex Communications functional duties are split between the specialties of the partners. As one member may help increase the visibility of luxury brands at the levels of social media, printed or online press, social media, television, and so forth. The other member may be required to take care of the necessary paper work and the logistics of goods. As Rex Communications is a small company, many of the divisional organizational structures are split between the partners. Some tasks are sent elsewhere, such as, records for tax season , they are sent to an outside accountant. Overall many of the duties are shared between the two partners at Rex Communications; hence forth, making the company fall closely to the third organizational structure called the matrix organization. Many of their clients will communicate to Roy or his business partner, or both to get an understanding on what procedures they must do. Roy and his business partner believe that their setup of the company structure is both effective and productive. Farmers Insurance Group Federal Credit Union In analyzing Farmers Insurance Group Federal Credit Union, the management structure that’s being used is functional and some of divisional. There are many benefits to a functional structure for instance; groups of people can be placed together with similar skills to be more efficient. These groups can be more attuned for development and will be more adaptable. In performance, standards are better maintained. There is greater opportunity for specialized training. The disadvantages to the functional structure; managers can develop an expertise and will not acquire knowledge of the other areas of the business. This is also true with a divisional structure; as the organization grows the business becomes increasingly diversified. This can cause redundancies throughout the business divisions. Advanced Security Concepts (ASC) Advanced Security Concepts (ASC) is a private security company that offers services that include executive protection, estate security and uniformed guards. ASC is a smaller company and deals on a customer base, therefore, it would be considered a Divisional Organization. The divisions depend on the customer and/or job type for example; estate security is composed of a team of people working at a residence. The team’s duties change per client as to what services they want. This is a very effective way of organizing the company. Each client has different expectations with a unique property and other services to take into consideration. It would not be possible for every team to work out of the same book with the variety of variables within this type of business. It was determined that the organizational structures in the three companies were found to be affective for each.

Types and Examples of DNA Mutations

Types and Examples of DNA Mutations DNA mutations happen when there are changes in the nucleotide sequence that makes up the strand of DNA. This can be caused by random mistakes in DNA replication or even an environmental influence like UV rays or chemicals. The changes at the nucleotide level then influence the transcription and translation from gene to protein expression. Changing even just one nitrogen base in a sequence can change the amino acid that is expressed by that DNA codon which can lead to a completely different protein being expressed. These mutations range from being non-harmful all the way up to causing death. Point Mutations ALFRED PASIEKA/SCIENCE PHOTO LIBRARY/Getty Images A point mutation is usually the least harmful of the types of DNA mutations. It is the change of a single nitrogen base in a DNA sequence. Depending on the placement of that nitrogen base in the codon, it can cause no effect to the protein. Codons are a sequence of three nitrogen bases in a row that is read by messenger RNA during transcription and then that messenger RNA codon is translated into an amino acid that goes on to make a protein that will be expressed by the organism. Since there are only 20 amino acids and a total of 64 possible combinations of codons, some amino acids are coded for by more than one codon. Often, if the third nitrogen base in the codon is changed, it will not change the amino acid. This is called the wobble effect. If the point mutation occurs in the third nitrogen base in a codon, then it causes no effect on the amino acid or subsequent protein and the mutation does not change the organism. At most, a point mutation will cause a single amino acid in a protein to change. While this usually is not a deadly mutation, it can cause issues with that proteins folding pattern and the tertiary and quaternary structures of the protein. One example of a point mutation is sickle cell anemia. A point mutation caused a single nitrogen base in a codon for one amino acid in the protein called glutamic acid to instead code for the amino acid valine. This single small change causes a normally round red blood cell to instead be sickle-shaped. Frame Shift Mutations Frameshift mutations are much more serious and deadly than point mutations. Even though only one nitrogen base is affected just like in point mutations, this time the single base is either completely deleted or an extra one is inserted into the middle of a DNA sequence. This change in sequence causes the reading frame to shift, hence the name frameshift mutation. A reading frame shift changes the three letter long codon sequence for messenger RNA to transcribe and translate. Not only is that amino acid changed, all subsequent amino acids are changed. This significantly changes the protein and can cause severe problems and even possibly death. Insertions One type of frameshift mutation is called an insertion. Just as the name implies, an insertion occurs when a single nitrogen base is accidentally added in the middle of the sequence. This throws off the reading frame of the DNA and the wrong amino acid is translated. It also pushes the entire sequence down by one letter, changing all codons that come after the insertion and therefore completely altering the protein. Even though inserting a nitrogen base makes the overall sequence longer, that does not necessarily mean the amino acid chain length will increase. In fact, it could seriously shorten the amino acid chain. If the insertion causes a shift in the codons to create a stop signal, a protein may never be made. Otherwise, an incorrect protein will be made. If the protein that has been changed was essential for life, then most likely the organism will die. Deletions The other type of frameshift mutation is called a deletion. This happens when a nitrogen base is taken out of the sequence. Again, this causes the entire reading frame to change. It changes the codon and will also affect all amino acids that are coded for after the deletion. Nonsense and stop codons may also appear in the wrong places, much like an insertion. DNA Mutation Analogy Much like reading text, the DNA sequence is read by messenger RNA to produce a story or an amino acid chain that will be used to make a protein. Since each codon is 3 letters long, lets see what happens when a mutation occurs in a sentence that uses only three letter words. THE RED CAT ATE THE RAT. If there was a point mutation, the sentence would change to: THC RED CAT ATE THE RAT. The e in the word the mutated into the letter c. While the first word in the sentence is no longer the same, the rest of the words still make sense and are what they are supposed to be. If an insertion were to mutate the above sentence, then it might read: THE CRE DCA TAT ETH ERA T. The insertion of the letter c after the word the completely changes the rest of the sentence. Not only is the second word no longer readable, neither are any words after it. The entire sentence has changed into nonsense. A deletion would do something similar to the sentence: THE EDC ATA TET HER AT. In the example above, the r that should have come after the word the has been deleted. Again, it changes the entire sentence. Even though in this example, some of the subsequent words are readable, the meaning of the sentence has completely changed. This shows that even if codons are changed into something that isnt nonsense, it still completely changes the protein into something that is no longer functional.

The Schlieffen Plan and World War One

The Schlieffen Plan and World War One As the crisis which began World War One was developing from assassination, through calls of revenge round to paranoid imperial competition, Germany found itself facing the possibility of attacks from east and west at the same time. They had feared this for years, and their solution, which was soon put into action with German declarations of war against both France and Russia, was the Schlieffen Plan. Changing Heads of German Strategy In 1891, Count Alfred von Schlieffen became German Chief of Staff. He had succeeded the wholly successful General Hellmuth von Moltke, who together with Bismarck had won a series of short wars and created the new German Empire. Moltke feared a great European war might result if Russia and France allied against the new Germany, and decided to counter it by defending in the west against France, and attacking in the east to make small territorial gains from Russia. Bismarck aimed to prevent the international situation from ever reaching that point, by trying hard to keep France and Russia separated. However, Bismarck died, and Germanys diplomacy collapsed. Schlieffen was soon faced with the encirclement Germany feared when Russia and France allied, and he decided to draw up a new plan, one which would seek a decisive German victory on both fronts. The Schlieffen Plan The result was the Schlieffen Plan. This involved a rapid mobilization, and the bulk of the entire German army attacking through the western lowlands into northern France, where they would sweep round and attack Paris from behind its defences. France was assumed to be planning – and making – an attack into Alsace-Lorraine (which was accurate), and prone to surrendering if Paris fell (possibly not accurate). This entire operation was expected to take six weeks, at which point the war in the west would be won and Germany would then use its advanced railway system to move its army back to the east to meet the slowly mobilizing Russians. Russia could not be knocked out first, because their army could withdraw for miles deep into Russia if necessary. Despite this being a gamble of the highest order, it was the only real plan Germany had. It was fed by the vast paranoia in Germany that there had to be a reckoning between the German and Russian empires, a battle which should t ake place sooner, while Russia was relatively weak, and not later, when Russia might have modern railways, guns and more troops. There was, however, one major problem. The ‘plan’ was not operational, and wasn’t even really a plan, more a memorandum briefly describing a vague concept. Indeed, Schlieffen may even have written it just to persuade the government to increase the army, rather than believing it would ever be used. As a result their were problems: the plan required munitions in excess of what the German army had at that point, although they were developed in time for the war. It also required more troops on hand to attack than could be moved through the roads and railways of France. This problem was not solved, and the plan sat there, seemingly ready to use in the event of the great crisis people were expecting. Moltke Modifies the Plan Moltke’s nephew, also von Moltke, took over Schlieffen’s role in the early twentieth century. He wanted to be as great as his uncle, but was held back by not being anywhere near as skilled. He feared that Russia’s transport system had developed and they could mobilize quicker, so when working out how the plan would be run - a plan that was possibly never meant to be run but which he decided to use anyway - he altered it slightly to weaken the west and reinforce the east. However, he ignored the supply and other problems which had been left due to the vagueness of Schlieffen’s plan, and felt he had a solution. Schlieffen had, possibly accidentally, left a huge time bomb in Germany which Moltke had bought into the house. World War One When war looked likely in 1914, the Germans decided to put the Schlieffen Plan into effect, declaring war on France and attacking with multiple armies in the west, leaving one in the east. However, as the attack went ahead Moltke modified the plan even more by withdrawing more troops to the east. In addition, commanders on the ground also veered away from the design. The result was the Germans attacking Paris from the north, rather then from behind. The Germans were halted and pushed back at the Battle of the Marne, Moltke was considered to have failed and replaced in disgrace. A debate over whether the Schlieffen Plan would have worked if left alone began within moments and has continued ever since. No one then realised how little planning had gone into the original plan, and Moltke was vilified for having failed to use it properly, whereas its probably right to say he was always onto a loser with the plan, but he should be vilified for trying to use it at all.

Nike and Adidas Coursework Example | Topics and Well Written Essays - 250 words

Nike and Adidas - Coursework Example Nike has winning strategy because it started outsourcing more in the Asian market and has no production costs hence increased profits (Kotler and Kevin 29). Discuss the manner in which each of the 5Ps (product, place, price, promotion and people) is related to customer relationship management. Support your point of view with examples of such relationships. Product refers to features and benefits of the goods or services to the customer and how this can be improved or modified. The relationship is determined by the businessman. Pricing refers to seeking the best price to offer to customers. This is a mutual relationship. Place is where locality of convenience to the customer of getting the product and the customer determines the place. Promotion is awareness creation of the existence of the product through campaign and marketing to attract the customers to the product. Promotion should target specific customers in order to form a marketing relationship with them. People refer to the staff working in the business and who interact constantly with the customers. The right employees will create good and lasting customer relationships (Kotler and Kevin