Impact of Operations Decisions on Corporate Social Responsibility Essay

Effect of Operations Decisions on Corporate Social Responsibility - Essay Example The activities of the business should be inline with the objective of CSR so as to accomplish more prominent effectiveness and efficiency (Frederick, 2006). In activities, CSR impacts from the contribution to the yield forms; Input to process, for instance, is the point at which the associations utilizes sunlight based board vitality for their production line like sun chips. Or on the other hand might be they are utilizing an eco benevolent type of transportation (bio diesel trucks). Yields to the procedure are accomplished by diminishing emanation or carbon impression. An organization which is changing into an ecological well disposed crude materials bolster activity against kid work is likewise satisfying its social obligation. An organization underlining on green showcasing and reusing is likewise looking towards satisfying its ecological duties. Choices made in the activities, in this manner exceptionally influence the manner in which an organization satisfies its social and natural duties (Slack, 2006). 1. The mix of worldwide gracefully chains has made more notoriety dangers than business or money related hazard for the providers. So as to take into account the worldwide condition and keep up effective flexibly chains, there is currently a requirement for the gracefully chain to satisfy the corporate, social and natural obligation by keeping the providers very much educated, guaranteeing that the clients are getting the correct item quality, guarantee appropriate working conditions all through the gracefully chain and not misusing the work working conditions. 2. Life cycle examination is a key activity that bolsters CSR endeavors. Through life cycle investigation, associations can evaluate what measure of vitality and assets are utilized and furthermore the discharges and waste produced can be assessed and ceaseless upgrades in the natural administration framework and contamination anticipation projects can be made. 3. Additionally, setting up exact and away from of lead identified with the ecological and social duty of the organization and representatives aid intently accomplishing the objective of satisfying CSR. Codes of worker's guilds and working conditions ought to likewise be planned. There are various associations that are moving in the direction of satisfying their social and ecological obligation through formulating certain methodologies and tweaking their tasks and including the part of CSR in their activities. There are associations that produce separate CSR reports like the yearly budgetary reports to exhibit their endeavors towards CSR. Shell has been finding the catch and usage of carbon dioxide to reduce the impact of ozone depleting substance outflows. Shell has additionally proceeded with training and improvement plans with different organizations. Abbot Laboratories has consistently progressed in the direction of CSR by giving quality medicinal services, putting resources into training projects, wellbeing and security projects and condition improving activities. Whirlpool with the consolidate endeavors of Habitat for Humanity, gave a fridge and a range to each Habitat home. Fundamentally, Whirlpool underscored their devotion, reliability, altruism and manageability on its site and they likewise featured their enrollment to the Dow Jones Sustainability World Index. Rather than making their own supportability report, Whirlpool

California SB 1386 Essay Example For Students

California SB 1386 Essay On July 1, 2003, California ordered an electronic information security law to shield inhabitants from one of its quickest developing wrongdoings: wholesale fraud. SB 1386 (Civil Code 1798.29) expects organizations to inform California occupants if a security penetrate brings about revelation of individual electronic information. All organizations are dependent upon this law paying little heed to estimate, area, or activities. Entrepreneurs ought to know about the issues related with data fraud, the means required to consent to SB 1386, and the precaution estimates accessible. Fraud is a noteworthy issue to the two residents and monetary foundations. The FTC appraises that over 27.3 million Americans have been the casualties of wholesale fraud in the previous five years. The U.S. budgetary effect is faltering; in 2002 alone, misfortunes were assessed at $48 billion to monetary organizations and $5 billion to casualties. The FTC inspected patterns from 214,905 cases detailed in 2003, and California represented the most elevated number of episodes (39,452). In 20% everything being equal, the wellspring of the data penetrate included exposure of individual information over the web or other electronic sources. In 55% everything being equal, the data fraud brought about charge card, bank, or credit extortion. Government and state laws address this developing issue. The FTC gives some security by forcefully upholding existing government laws. Under the out of line and beguiling exchange specializes in legal matters, a site administrator must hold fast to the companys own protection strategy or face arraignment for neglecting to practice a sensible standard of care. Sensible consideration incorporates tending to potential framework vulnerabilities, for example, infections and encoding individual data with the goal that it can't be seen. The FTC as of late arranged a few enormous enterprises to execute more grounded security controls after penetrates uncovered individual data. In January of 2001, Eli Lilly settled with the FTC after coincidentally discharging the email locations of almost 700 purchasers who were utilizing the companys stimulant Prozac. After seven months, Microsoft was focused by the FTC for distorting the security of its Passport Wallet web administration. All the more as of late, in April of 2004, Tower Records confronted charges for permitting and neglecting to address a penetrate that revealed shopper data including names, charging and dispatching addresses, email addresses, telephone numbers, and buy accounts. Under the different settlement understandings, the three organizations were banished from distorting site security and required to actualize thorough projects to forestall future occurrences. Californias SB 1386 makes the FTCs endeavors one stride further by expecting organizations to advise California occupants when a security slip by has brought about divulgence of individual data so prompt move might be made to moderate harms. In 2002, the California state worker finance database was penetrated. Secret data around 265,000 workers was accessible to programmers including names, addresses, ledger numbers, and standardized savings numbers. The server farm didnt tell anybody for half a month, leaving the representatives defenseless against wholesale fraud longer than should be expected. Accordingly, SB 1386 was ordered as a way to guarantee that Californians get instant notice so they may find a way to ensure their own data. SB 1386 applies to any business that stores decoded individual data of a worker or client that dwells in California. As indicated by the law, individual data implies a people name in mix with any at least one of the accompanying elements:1.Social security number2.Drivers License number of California Identification Card number3.Account number, Credit or platinum card number, in mix with any necessary security code, get to code, or secret key that would allow access to a people money related record. Any unapproved access of a PC and its information comprises a penetrate. Warning must be given regardless of whether classified individual data was not taken because of the troubles of demonstrating that all information stayed secure. Any break found on or after July 1, 2003 falls inside the extent of SB 1386, and the law requires notice in the most catalyst way and immediately. Lawful notice can be led by standard mail, email, posting on the companys open site, or warning to major statewide media. Consistence with SB 1386 and prosecution could be exorbitant. Until this point in time, there have been no claims, anyway Wells Fargo as of late burned through a great many dollars to conform to the new law. .uc819e565fc56871cc8ce3517adb0965b , .uc819e565fc56871cc8ce3517adb0965b .postImageUrl , .uc819e565fc56871cc8ce3517adb0965b .focused content territory { min-tallness: 80px; position: relative; } .uc819e565fc56871cc8ce3517adb0965b , .uc819e565fc56871cc8ce3517adb0965b:hover , .uc819e565fc56871cc8ce3517adb0965b:visited , .uc819e565fc56871cc8ce3517adb0965b:active { border:0!important; } .uc819e565fc56871cc8ce3517adb0965b .clearfix:after { content: ; show: table; clear: both; } .uc819e565fc56871cc8ce3517adb0965b { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; obscurity: 1; change: mistiness 250ms; webkit-change: murkiness 250ms; foundation shading: #95A5A6; } .uc819e565fc56871cc8ce3517adb0965b:active , .uc819e565fc56871cc8ce3517adb0965b:hover { darkness: 1; progress: haziness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .uc819e565fc56871cc8ce3517adb0965b .focused content region { width: 100%; position: rel ative; } .uc819e565fc56871cc8ce3517adb0965b .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content embellishment: underline; } .uc819e565fc56871cc8ce3517adb0965b .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uc819e565fc56871cc8ce3517adb0965b .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe range: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-stature: 26px; moz-outskirt span: 3px; content adjust: focus; content enhancement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .uc819e565fc56871cc8ce3517adb0965b:hover .ctaButton { foundation shading: #34495E!important; } .uc819 e565fc56871cc8ce3517adb0965b .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .uc819e565fc56871cc8ce3517adb0965b-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uc819e565fc56871cc8ce3517adb0965b:after { content: ; show: square; clear: both; } READ: Major Tasks Of Quantity Surveyor Construction EssayIn 2003, Wells Fargo employed a counseling firm to play out some work and turned over a database that contained names and government disability quantities of 200,000 shoppers that had made sure about credits from Wells Fargo. A frivolous hoodlum took the PC containing the database from the advisors office. At the point when the burglary was found, Wells Fargo found a way to consent to SB 1386 and sent letters to every one of the 200,000 clients, not simply those living in California. A subsequent call was set to every client to guarantee that the correspondence had bee n gotten. Record numbers were changed, and clients were urged to contact credit detailing organizations and screen their credit. Wells Fargo likewise offered to buy Privacy Guard administration for every client. Security Guard administration costs around $75 per individual and gives notice of movement on layaway reports. Despite the fact that the PC was recouped and it was resolved that the data had not been utilized, consistence with SB 1386 was expensive because of the quantity of people influenced. Organizations can execute safeguard measures to help lessen the expenses and loss of positive attitude that can result from such a break of security. Organizations that electronically store individual data ought to have a formal composed security arrangement that tends to information security. A viable arrangement tends to the size of the association, the current processing framework, the kinds of exercises led over the web, and the sum the organization is eager to spend on security highlights to alleviate issues. Security highlights incorporate firewalls, secure attachment layer (encryption at the beginning and end focuses), and interruption location frameworks. The arrangement should layout notice methodology and consider the examination and documentation everything being equal. Execution of a formal composed security strategy will guarantee consistence with SB 1386. Fraud is a developing worry because of the colossal money related results. SB 1386 diagrams a companys obligations regarding making sure about private data. Organizations have a good and lawful commitment to give an elevated level of security and reveal penetrates so move can be made. Adherence to SB 1386 will lessen the harms of wholesale fraud and shield organizations from prosecution and loss of positive attitude. ReferencesFTC Press Releases and Reports:Identity Theft Victim Complaint Data, Figures and Trends in California, January 1 December 31, 2003. http://www.consumer.gov/idtheft/IDT_CY03/California%20CY2003.pdfJanuary 18, 2002, Eli Lilly Settles FTC Charges Concerning Security Breach. http://www.ftc.gov/opa/2002/01/elililly.htmAugust 8, 2002, Microsoft Settles FTC Charges Alleging False Security and Privacy Promises. http://www.ftc.gov/opa/2002/08/microsoft.htmApril 21, 2004, Tower Records Settles FTC Charges. http://www.ftc.gov/opa/2004/04/towerrecords.htmArticles:Cheryl A. Falvey, Disclosure of Security Breaches Required by New California Privacy Leg

Guidelines For Using TOK Essay Samples

Guidelines For Using TOK Essay SamplesWith all the new rules and guidelines of TOK Essay samples, there seems to be no end to the amount of rules and regulations that are imposed upon the student's writing and essays. The goal of these new guidelines is to ensure that all writing will be structured and form filled properly and will be a piece of paper that reflects the writer's capabilities as well as capabilities of the author.To achieve this goal, the TOK, the Writing, Education and Teaching Organization (THEO) has taken on many of the responsibilities for their students as well as those of the professors. There is no doubt that this has caused many to rethink their approach to their essay writing and essays. Of course it is still possible to still obtain very good essays through the use of practice and attending various writing workshops and conferences, but there are more rules and regulations placed upon the student.Students are being given the task of coming up with their own g uidelines for using TOK essay samples. Many are looking to the TOK for assistance in order to eliminate much of the confusion that is causing them to not produce what they have written. So how does one go about using the guidelines? A student should do their research and find out what works and what does not.For example, when using TOK essay samples you should not limit yourself to using only the first chapter. It is a common mistake for students to only read the first chapter and then proceed from there. This may work in a previous essay, but it will not work in the present situation.Using the TOK samples as the foundation for your essay is very important. It is very common for a student to feel that they must base their essay on the principles of a previous essay that they have read. This will not be an effective strategy for them to follow in order to use the TOK essay samples as a guide for their new essay.In most cases, students want to know what to do in order to create a new essay. Although they may want to base their own essay on principles that they have seen from the previous essay, this is not necessary. There are many other ways to do this and there is no reason why you cannot find the resources that you need to write an effective essay.Many schools now require that their students to follow specific guidelines when using the TOK essay samples as a guide for their own essays. This is because there are many rules that are enforced. Also, students are now required to follow a specific method of how to structure an essay, which can be found in the guideline materials.In most cases, students are already familiar with the TOK, as it is the only organization they need in order to follow the guidelines. This is often the best way to utilize the resources that are available to the student. If they do not have much experience with the resources, they should simply use the guidelines and go from there.

Relationship Between Religion And Mental Health - 1081 Words

Evidence According to Ginwright, urban youth are claimed to be the problematic because they are the more likely set of people to be incarcerated and have reoccurring problems with the law. This plays a part in the development of the local youth because it lies down to their families The relationship between religion and mental health has been debated for centuries. History shows that religious organizations were often the first to offer compassionate care to the mentally ill; however, for hundreds of years the religious establishment also persecuted the mentally ill. FAITH : The relationship between mental health and religion is something that’s been debated for centuries. Although faith has been first in line for interventions, its†¦show more content†¦Although there’s different methodologies on how to take care of a problem, prayer works the best. My grandma prays 2 times a day about everything and I find that the household is quite calm when it comes to problems from my brother. As for Caribbean blacks, the level of education they had made them more open to participate in religion based activities. Black Caribbean’s from Haiti were more likely than Jamaicans to use prayer under stressful situations. In a field of study that is limited, Haiti and Jamaican are popular for using prayer as a form of coping mechanism. Furthermore, â€Å", 90.4% of African Americans, 86.1% of Black Caribbean’s and 66.7% of Non-Hispanic Whites indicate that prayer is very important when coping with stress.† (Chatters). This is something that is salient in their lives so it comes to be second nature for them. however, the religion families identify with are just as important. Black Caribbean’s usually follows Catholicism and have a strong believe by looking towards God for strength. My family prays more than some of those with more education with them so it connected to the research discussing how the education n levels influence how prayer works u nder stress. However, focusing solely on faith isn’t always a good thing At times, families will focus solely on their clergymen and spiritual advisors while being negligent towards other interventions. This could be an issue becauseShow MoreRelatedWhat Purpose Does Religion Serve? Why Does Religion Continue1215 Words   |  5 PagesWhat purpose does religion serve? Why does religion continue to play an important role in human life? Koenig (2009) declared that atheism is rare, and rather, 90% of the world’s population practices religion or spirituality. Religion and spirituality have ambiguous meanings and are not universally defined. Although difficult to adequately define, Koenig (2009) inferred that â€Å"religion is rooted in an established tradition that arises out of a group of people with common beliefs and practices concerningRead MorePsychology and Religion1229 Words   |  5 Pages ABSTRACT This deductive essay explores the relationship between and the practices involving psychology and religion in order to uphold the ethics code. There is a sensitivity level that must be exhibited by psychology professionals that practice traditional psychology in order to make clients feel comfortable and secure in the treatment setting. In addition, this essay explains the use of religion in non-traditional psychology and the professional manner according toRead MoreSpirituality, Religion And Schizophrenia Essay1398 Words   |  6 PagesSpirituality, Religion and schizophrenia Often psychiatrist treat patients with schizophrenia disorders who are religious or have some form of spirituality. The focus of the psychiatric care has been shifted from treating mental illness to caring for people who manage their own mental illness. Therefore, it is necessary to include an emphasis on the spirituality and religiousness of those with chronic mental illness and the role that it plays in their care. Spirituality and religiousness has beenRead MoreThe Theory Of Religion And Spirituality1481 Words   |  6 PagesA Gallup poll indicated that religion is a â€Å"very important† part of the lives of approximately 67% of the American public, of whom 96% believe in God and 42% attend religious services regularly (Powell, Shahabi, Thoresen, 2003). People join religious institutions and follow spiritual paths for a variety of reasons, such as faith, prayer, social support, cultural traditions, commitment to the community, and more. The role of religion in peopleâ⠂¬â„¢s lives is dramatic and research on the topic has mirroredRead MoreThe Issue Of Religion And Spirituality966 Words   |  4 PagesThis essay will research the issue whether religion and spirituality can positively affect health. It will explain the differences between religion and spirituality and will research the religion importance in human life as religion or spirituality have a lifestyle for many individuals. Historically religion and spirituality have been seen primitive. People have believed to higher powers as sun, water, air etc. Around the world there are different religions such as Sikhism, Buddhism, Jainism, ChristianityRead MoreChristianity ( Religion ) On Christianity1349 Words   |  6 PagesCHRISTIANITY (RELIGION) Christianity essentially focuses on faith as it foundation. There are over one thousand religious establishments in the U.S. and Canada and that is just focusing on Christianity on its own. 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Spirituality is used to comfort individuals and sooth concerns about unanswerable questions in life; increasing overall well-being. Spirituality is used as a method for regulating emotions, it provides spiritual rationales and methods for managing problematic emotions, including anger, guilt, and depression. It can enforce social norms, increase mental health, offer coping strategies, and increaseRead MoreWestern and Traditional Healthcare1715 Words   |  7 PagesHaiti due to the increasing number of Haitians being infected by AIDS. However, Haitians choose to see voodoo priests instead of western medical doctors because religion is very important to them and voodoo priests provide the spiritual healing they seek. The consequence of western doctors not understanding the importance of voodoo religion in the treatment process is the biggest deterrent to Haitians accepting western healthcare. Instead of tr ying to make Haitians change their beliefs, healthcare

Emotions From Inside Out Movie Analysis - 944 Words

Emotions From Inside Out How are the characters Joy, Sadness, Fear, Disgust and Anger’s namesake personalities in the movie â€Å"Inside Out,† similar to our emotions in real life? Are there any differences between the textbook’s description of emotions versus the film’s? How or how aren’t they? How do the emotions discussed in the film fit into my own life? The movie, â€Å"Inside Out,† uses five of the six basic emotions listed in our textbook. (Feist, 2015, p. 419) The emotions are portrayed as characters, Joy (happiness), Sadness, Fear, Disgust and Anger. The movie left out surprise as one of the emotions Riley, the girl in which the emotions live in, experiences. Before a life changing moment in Riley’s life, all her core memories are happy memories. When the family has to move from Montana to San Francisco, CA, Riley’s other emotions play a larger role her life, especially Sadness. As in life, each of the emotions in Riley’s headquarters, her mind, has a purpose or job. Joy’s job is to make sure Riley remains happy and tries to find the fun in every situation. She also seems to be the emotion who directs the other emotions, the one in charge. Joy accepts each challenge as an opportunity to turn the situation into a happy memory. She tries very hard to keep Sadness away from Riley’s happy memories and turning them into a sad memory. Our textbook states happiness as progressing toward the realization of a goal. (Feist, 2015, p. 419) Joy’s attitude towards life goesShow MoreRelatedAnalysis Of Inside Out1238 Words   |  5 Pagesdevelopment of Riley Andersen, the 11-year old protagonist in the Walt Disney Studios film Inside Out. When Riley is forced to move to San Francisco with her family, viewers witness her struggle to work though her developmental tasks and her psychosocial crisis. 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Hitchcock has been able to accumulate a well-known and distinct cinematic techniques making him stand out as one of the best filmmakers around the globe. What makes Hitchcock’s films ‘must watch’ movies are how he draws his viewers’ emotion and leave them in suspense (Maher 246). Hitchcock’sRead MoreOskar Schell ( Thomas Horn )1128 Words   |  5 Pagesfather’s death and life in general. Oskar finds a key in a small envelope that was hidden inside a vase one day when in his father’s closet and immediately becomes wrapped up in finding the lock to which it belongs because of a belief that this scavenger hunt will lead him to an answer about his dad, or at lea st closure. On the back of the envelope, the word Black is written, therefore, Oskar borrows phonebooks from the doorman and searches up the addresses of everyone with the last name Black in NewRead More`` The Da Vinci Code `` By Tom Hanks1627 Words   |  7 PagesTeabing’s manservant who is in on the plot, helps them escape. 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Why Do We Do What You Do - 1889 Words

Why do we do what we do? People are not aware of the guilt others feel about their past conflicts. Others has always misunderstood and doubted about one’s own decision on how they dealt to cope on his or her traumatic memories for a reason that each individual is different. Therefore, individuals do not know how long and how much effort it takes to overcome those memories. No one understands the true reasons why we make those kind of decisions when there are other options. As for human beings and our job is to be social with one another in helping others while we learn to understand each other position on where they stand during their recovery stage. People can result in a better understanding of oneself by reflecting on†¦show more content†¦To learn from those memories and using those events to help transform oneself into a better person. The second author, Noah Levine, a Buddhist convert, discusses in his article, â€Å"Death Is Not the End My Dear Friendâ⠂¬  that coping with a loss one and the feeling of guilt, fear, anger and grief has impacted his life through the his experiences in discovering his spiritual self along with overcoming those emotions. Levine uses his experience as a way to benefit others on his sufferings. In addition, his story may help others who faces similar situations. People can understand one’s perspectives by reflecting on his or her prejudices. In the first article by Fran Peavey, her credentials is a peace activist in her opinion is credible because we (humans) have considered how people feel different from one another socially or politically. She specifically states, â€Å"I don’t delude myself into believing that everything will work out for the best if we make friends with our adversaries. I recognize that certain military strategists are making decisions that raise the risks for us all.† (357) She points out that she does not delude herself in believing that everything will wo rk out its best with the opposed opponent and making such decisions will have raise a higher risk. She later

Assignment on Auditing Laws Auditor Independence

Question: Describe about the Assignment on Auditing Laws for Auditor Independence. Answer: Introduction: The current assignment focuses upon the different sets of relevant auditing standards and sections pertaining to the hypothetical as well as real scenarios. The current set of answers deals with the different sets of role played by the policy making in terms of auditing and fair representation of financial figures in terms of the company. Moreover, appropriate care has been taken to ensure mentioning the relevant references pertaining to the topic under discussion. The different sets answers are directed at showcasing the applications of different sets of rules underlined in the Corporations Act as well as other relevant acts with regards to the provided sets of scenarios. The different set of circumstances that gives rise to the levels of conflicts of interest is regulated through the use of different sets of auditing practices. Regulations pertaining to the maintenance and facilitation of the performance of financial services and the different types of entities are covered through the guidelines in the Corporations Act, 2001. 1.A) Role of ASIC in investigating allegations such as insider trading The Australian securities and investments commission act (ASIC act) is responsible for ensuring that the Australian financial markets are fetched with fair and transparent information, which are supported by confident consumers and inform investors. It is an independent body under the Commonwealth Government of Australia, which is set up under the ASIC Act 2001. Most of the regulations of the ASIC act are based on Corporations act 2001 (Asic.gov.au. 2016). The ASIC is set to regulate the Australian companies, different types of financial services and corporate markets of Australia. The main role of ASIC seen in terms of financial services regulator which is responsible for contributing to the economic reputation and ensuring the well-being of the Australian financial markets some of the rules under ASIC act includes: Maintenance and facilitation of the performance of financial services and the different types of entities Promotion of confident and pre-informed participation by the consumers and investors in the financial system fective administration of law with minimum procedural requirements Enforcement and making the law effective Efficient receiving of the store and process and the information given to ASIC making the information of the companys and other financial bodies available to the public at the earliest Insider trading is the act of dealing in the stock of public company or other securities life bonds by individuals with access to important nonpublic information of a particular organization. It is considered illegal and unfair by other investors who do not have permission to access the information. Hence, it is important to investigate allegations such as insider trading as the information obtained can potentially make larger profits, which a typical investor cannot make (Austin and Smith2014). As per Corporations Act 2001, it is stated the use of information for the purpose of acquisition or disposal of the financial products or procuring another person for acquisition or disposal of the same is considered as an illegal activity; hence ASIC is responsible for detecting and investigating such acts (Bromberg et al.2016). B) Professional independence Professional independence is termed as independence of the internal or external auditors which may include from parties to have a financial interest in the audit being conducted. Definition of independence of mind The independence of mind suggests that the brain permit the provisioning often opinion without being altered by influences, which comprises professional decision-making or judgment, and allowing and individual to act with required amount of integrity. The independence of mind also includes exercising of professionals skepticism and objectivity in the activities (Lexicon.ft.com. 2016). Definition of independence of appearance The definition of the independence of appearance deals with avoiding the facts and situations which are significant enough to ensure the integrity by a third party. The information should be reasonable enough with adequate knowledge of relevant information including forms capability, integrity professional skepticism and objectivity. In other words it can be also stated that independence of appearance is related with avoiding relationships which may be seen to threaten the willingness or the capacity to criticize and scrutinize the managers. In the process of being friend in Facebook as well as LinkedIn may be seen as an act of independence of mind. C) The insider trading is related the threat of independence of appearance. This is because the maintenance of relationship seen to be threatening to the capacity and scrutiny of the managers. As per the code of ethics for professional accountants (APES 110), the companies need to provide up to date education on different types of ethical problems, and defaced and the legal restrictions which may raise the potential threat of insider trading in an organization. As per the (APES 110) it has been also stated that professional accountant in a firm should not involve himself/herself in manic relation of information for personal gain. The regulation also states that confidential information should not be used for the purpose of personal gain. This is clearly stated under section 314 of financial interests. The different types of the policies for independent management also deter minds the level of the regulation of the senior management and disclosure of the relevant interests and share k nowledge for employing organization in accordance with the internal policy framework (Abdul Wahab et al. 2015). 2. Auditors liability towards shareholders: Auditors duties under the Australian Auditing Standards includes ensuring that the financial statements are bereft of any material misstatements, irrespective of whether such misstatements have occurred due to fraudulent activities or because of errors. ASA 200 denotes the fact that the potential consequences with regards to material misstatements are significant in cases where fraudulent activities are involved. As the risks of failing to detect material misstatements by auditors are more severe compared to the frauds committed by staff of such organizations, liability of auditors increases substantially. ISA 700 para A 28 (1)c states that appropriate set of ethical guidelines are required to be followed in terms of engagements in Auditing services. In the current case of TNT Limited it is observed that the auditors did not apply due diligence or have not investigated the degree of genuinely represented financial figures amongst the data that the management has provided to such audi tors. Auditors liability towards the company: As mentioned in the ASA, the Auditors responsibility increases substantially in cases pertaining to detection of material misstatements and frauds. Moreover, the reinforcing of professional skepticism in conducting auditors in order to detect and manipulation of financial statements by the management of the respective company comes under the purview of auditors. According to the AAS 330, Para A37-40 the auditor is required to seek further assertions about fraudulent entries in the financial statements barring which the auditor can be held responsible in a case of professional misconduct along with negligence. Moreover, ASA 720 para A25 clearly states that the summarization of financial figures should contain additional set of information through footnotes and information regarding the entitys methods of coming up with such financial data. Auditors liability to individual creditors: It has been clearly mentioned that the auditor has to assess any probability of financial misstatements as contained in the para A12 and A13 of the AAS 315. However, the auditors cannot be held fully responsible for a wrongful assessment of the solvency of the company. Section 307c of the Corporation Act states that the auditors are required to provide declarations pertaining to the fact that there have been no contradictions and contraventions with regards to the Auditors independence in conducting the auditing procedures. Thereby, the auditor clearly mentions that there has been no influence of management upon the Audit report in accordance with the aforementioned section. Moreover, under subsection (1) and subsection (3) of Section 307 the declaration by the auditor is compulsory and thereby the auditor cannot be relieved fro impending penalties and legal repercussions of certifying a financial system that is misrepresented. 3. Audit expectation and performance gap The different elements of the Model suggested by Brenda Porter states the Related to reasonableness, deficient performance gap and deficient standards gap. As defined by Porter in the year 1993, the composition of performance gap based on the non alignment in terms of the social expectations regarding achievements of auditors is compared to what the auditor actually ends up achieving (Ruhnke and Schmidt 2014). A reasonable performance gap is defined as what is expected by the auditors from the society, which can be reasonably accomplished. The gap related to the reasonableness is associated due to unreasonable locations. The main accusation surrounding the file was due to breach of payment terms made to Platini in the year 2011 with an amount of $ 2m of disloyal payment. The ethical committee of FIFA clearly suggested that Sepp Blatter along with Michel Platini showcased an abuse of power with regards to their posts as FIFA president and UEFA president respectively (BBC News. 2016). As per the financial statement provided by the auditors of KPMG, the consolidated financial statement of FIFA truly stated in depicting it fair and true view of the financial standings and the resultant of the operations of the cash flow they are properly maintained in accordance with international financial reporting standards (IFRS) and complying with the analysis below. The auditor of KPMG also suggested that the conduction of the audit was in accordance with Swiss auditing standards and SWISS as well as IFRS. The main difference between the perceived performance gap of auditors and the expectation of the society are seen due to several reasons. This is mainly seen because auditors provided an incomplete service to see for by not maintaining the standards of Swiss auditing standards and the laws of as per international standards on auditing (Porter et al. 2012). 4.(a) The name of the relevant company is Telstra Corporation Limited and the financial year end of the company is 30th June, 2016. (b) The total number of member comprises of 4 members chaired by an independent director. (c) The audit committee is chaired by independent directors, and as per company statute the other members are independent as well. (d) The ASX has recommended that the audit committee has to be constituted of independent and non executive directors including the committee chairman. This is required to be done in order to mitigate the agency problems as misstating the financial statements becomes relatively streamlined in case the audit committee has a conflict of interests. Moreover, the risks of overstating profits and bankruptcy are reined in case where the audit committee is devoid of any executioner power in board and who play the role of an overseer in terms of companys activities. Further, independent directors are considered to be the safe keepers of shareholders interests and thereby the reports pertaining to the financial statements are less biased and are less influenced by the company executive directors. (e) The audit fees exceed 10% of annual external audit engagement fees. As the guidelines set up by the company stares that fees earned by Ernst Young cannot exceed 1.0 times in regards to the overall fees and expenses in regards to auditing of the company. (f) The independent directors report regarding the non audit services under the purview of Ernst and Young the auditors of Telstra. The committee on audit and risks comprising of independent and non executive board members states the provision with regards to the non audit services of the company is in accordance with the general standard pertaining to the guidelines mentioned in the Corporations Act, 2001. The non audit services are stated by the company to have been conducted without compromising the level of independence of the auditors. The prohibited services according to the company policies and in accordance with the rules laid down in the Auditing Standards, the auditors are restricted from reviewing their own works pertaining their non audit services such as advices regarding corporate restructuring of the company, guidance in terms of tax policy in order to reduce the overall tax burden of the company, and reviewing different set of prospective acquisitions. (g) Increasing the non audit fees over the audit engagement fees encompasses several sets of problems in terms of conflicts of interests. As the non audit services comprises of several instances of assistance in regards to taxation policy of the company, the increases of non audit fees can lead to misappropriation of revenues through tax policies that are detrimental to the company. Moreover, the suggestion in regards to the corporate policies that are offered by the auditors can lead the pathways towards overstating of profits in regards to such decisions. (h) Ernst Young were the external auditors of Telstra for financial year 2015. (i) S J Ferguson of Ernst Young signed the audit report. (j) The report was signed on 11th August, 2016. (k) The audit report mentions AASB 101, Section 300A of the Corporations Act. (l) In the auditors opinion the financial statements of Telstra Corporation has been done in accordance to the guidelines mentioned in the Corporations Act, 2001. The financial statements of Telstra give a fair view of the entitys financial figures and performance for the year ended 30th June 2016. Moreover, the financial statements have been made in accordance with the International Financial Reporting Standard. (m) Ernst and Young were hired for providing external audit service to the company. The transparency report pertains to the year 2015. (n) The transparency report encompasses review of the auditory proceedings and thereby provides documentary evidence regards to the degree of transparency maintained in auditing the financial statements of the company. The scope of auditory and non auditory services provided by the external audit firm is enumerated in the enumerated in the transparency report. Further, the report also seeks to present the degree of alignment between the auditory services provided with that of professional value creation. Moreover, the transparency reports also seek to evaluate whether the auditors have been able function independently without any form of explicit or implicit coercion on the part of the management. The transparency reports tend to enumerate the different auditory policies of the company in light of existing corporate and governmental laws. (o) The revenue of Ernst and Young from audit services $318,000 million which comprise of 26% of all revenue generated by the firm. The total revenue of Ernst and Young stood at $1,286,000 million. (p) The transparency report is not audited by external auditors. However, ASIC has reviewed the transparency report and provided an undisclosed report to the audit firm. 5. a) The procedure for the testing of the audit consists of the various considerations on the matter, which are significant to the year-end of the financial statements. This includes the related party transaction and the changed conditions, items related to financial statement and pronouncement related to recent accounting. Additionally the planning related to the audit data and the understanding of the different types of the internal control for the auditing and the application of the relative test before the conduction of the transaction prior to the dates given in the balance sheets. The above provided case consists of an audit risk as the transactions on the basis of the footnotes provided under the section AU 313. This section is related to the substantive test prior to the balance sheet clearly states that the test of the details for the reductions of the account like the property, equity capital, debt and investments (Pcaobus.org. 2016). The different types of the test related to consider the details of the transactions further states that the prior dates can be applied to the items such as the deferred charges, warranty reserves and clearing accounts. This shows that the prior dates in the sale documentation are not applicable in the above case and there is a considerable risk associates with the financial disclosure in case the prior dates with the sales are taken into consideration. Hence, it shows a considerable amount of audit risk. b) The different types of the risk model such as the inherent risk arises due to the material misstatement provided in the financial statement which are being caused due to the error detected as a result other than the failure of the controls. The control risk, are detected when the misstatements are due to the failure in the operation of the relevant entity controls (Griffiths 2012). The above-discussed risk falls under the category of detection risk as the various types as the auditors failed to detect the material misstatement shown in the financial statement of the company. An auditor is responsible to show the different types of the risks associated with the material misstatements in the balance sheet due to either fraud or error. The different types of the risk association in the detection risk are also due to the inherent limitations of the audit and the usage of the different types of the sampling related to the selection of the transactions (Hines et al. 2015). c) The key account affected for the account balances affected needs to be understood with he relating of the all the different types of the financial statements. The first financial statements affected due to the inclusion of the prior date in the sales invoice are the journal entries. The set of the financial entries getting affected is the ledger entries. The balance under the retained earnings under the balance sheet section is also seen to be getting affected with the inclusion of the above entry (Sadgrove 2016). d) The different types of the assertion which are to be tested in the audit report are related to the different types of the items such as: Occurrence Transactions, which are recognized in the financial statements, which have taken place, related to a particular entity. Completeness The transaction which were meant to be recognized in the financial statements Accuracy Te accuracy factor is related to recording the entities in an accurate manner. Cutoff The transaction that are recognized in the appropriate accounting period. Classification Then different types of the transactions which are included in the section of the financial statement and further shows then fairness in the reporting (Accounting-simplified.com. 2016). Conclusions: The above answers showcases the fact that regulations on the part of ASIC and ASX along with set of regulatory guidelines laid out in the Corporations Act, 2001 tends to minimize level of misrepresentation pertaining to the financial statements. Moreover, the different acts are aimed at putting responsibility in terms of the liabilities of auditors in case of certifying a report that does not contains fair representation of the entitys balance sheet figure and income statement. The different types of the policies for independent management also determine the level of the regulation of the senior management and disclosure of the relevant interests and share knowledge for employing organization in accordance with the internal policy framework. The role of auditors is imperative in maintenance of integrity in financial operations of the activities. As the risks of failing to detect material misstatements by auditors are more severe compared to the frauds committed by staff of such organ izations, thereby the purview of auditing services has to increase. References and Bibliography: Abdul Wahab, E.A., Mat Zain, M. and Abdul Rahman, R., 2015. Political connections: a threat to auditor independence?. Journal of Accounting in Emerging Economies, 5(2), pp.222-246. Accounting-simplified.com. (2016). Assertions in the Audit of Financial Statements. [online] Available at: https://accounting-simplified.com/audit/introduction/audit-assertions.html [Accessed 30 Aug. 2016]. Asic.gov.au. (2016). Our role | ASIC - Australian Securities and Investments Commission . [online] Available at: https://asic.gov.au/about-asic/what-we-do/our-role/ [Accessed 29 Aug. 2016]. Austin, R. and Smith, B., 2014. ASIC's new guidance on analyst briefings and handling confidential information. Governance Directions, 66(6), p.356. BBC News. (2016). Fifa corruption crisis: Key questions answered - BBC News. [online] Available at: https://www.bbc.com/news/world-europe-32897066 [Accessed 29 Aug. 2016].. Fifa corruption crisis: Key questions answered - BBC News. [online] Available at: https://www.bbc.com/news/world-europe-32897066 [Accessed 29 Aug. 2016]. Bromberg, L., Gilligan, G., Hedges, J. and Ramsay, I., 2016. Sanctions Imposed for Insider Trading in Australia, Canada (Ontario), Hong Kong, Singapore, New Zealand, the United Kingdom and the United States: An Empirical Study. CIFR Paper, (117). Dahl, G.B. and Lochner, L., 2012. The impact of family income on child achievement: Evidence from the earned income tax credit.The American Economic Review,102(5), pp.1927-1956. Davison, M., Monotti, A. and Wiseman, L., 2016.Australian intellectual property law. Cambridge University Press. Frecknall-Hughes, J. and McKerchar, M., 2013. Historical perspectives on the emergence of the tax profession: Australia and the UK.Austl. Tax F.,28, p.275. Gains, F.R.C., 2014. LAW SOCIETY ADVOCACY AND LAW REFORM: LATEST NEWS AND DEVELOPMENTS. Glover, S.M., Taylor, M.H. and Wu, Y.J., 2014. Closing the gap between auditor performance and regulators expectations when auditing fair value measurements: Evidence from practicing audit partners. Working paper, Brigham Young University and Case Western Reserve University. Graham, J.R., Raedy, J.S. and Shackelford, D.A., 2012. Research in accounting for income taxes.Journal of Accounting and Economics,53(1), pp.412-434. Griffiths, M.P., 2012. Risk-based auditing. Gower Publishing, Ltd.. Hines, C.S., Masli, A., Mauldin, E.G. and Peters, G.F., 2015. Board risk committees and audit pricing. Auditing: A Journal of Practice Theory, 34(4), pp.59-84. Lexicon.ft.com. (2016). Auditor Independence Definition from Financial Times Lexicon. [online] Available at: https://lexicon.ft.com/Term?term=auditor-independence [Accessed 29 Aug. 2016]. Morse, S.C. and Deutsch, R., 2016. Tax Anti-Avoidance Law in Australia and the United States. Pcaobus.org. (2016). AU 313 Substantive Tests Prior to the Balance Sheet Date . [online] Available at: https://pcaobus.org/Standards/Auditing/pages/au313.aspx [Accessed 30 Aug. 2016]. Pinto, D., Gilchrist, D. and Morgan, A., 2013. A few reflections on the current state of play for not-for-profit taxation arrangements.Taxation in Australia,48(2), p.79. Porter, B., hgartaigh, C. and Baskerville, R., 2012. Audit Expectationà ¢Ã¢â€š ¬Ã‚ Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing, 16(2), pp.101-129. Ruhnke, K. and Schmidt, M., 2014. The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research, 44(5), pp.572-601. Sadgrove, K., 2016. The complete guide to business risk management. Routledge. Tran-Nam, B., Evans, C. and Lignier, P., 2014. Personal taxpayer compliance costs: Recent evidence from Australia.Austl. Tax F.,29, p.137.

Tutoring App “Yup” Takes on Cheating in the Sharing Economy

The competitiveness of college admissions and the drastic dip in acceptance rates at top schools has led to a rise in education services as students try to get any edge for success. Digital tutoring services are meeting this demand by tapping into the sharing economy. These range from apps that simply match students to available tutors to full curriculum MOOCs. But, the sharing economy has also created a market for cheating. Many tutoring platforms that allow students to solicit homework help have promoted the expectation that assignments will be fully completed by a tutor on the other end. Instead of learning, students hire ghostwriters to do their homework. The on-demand tutoring market has reduced tutors to problem-solvers who provide quick, easy and cheap answers. That’s why we created â€Å"Yup.† We want to connect students to tutors and create an involved learning process that improves student outcomes. Yup is a mobile app that allows students to message specific problems to tutors and receive step-by-step help. The app utilizes mediums students are already comfortable with: text, photo sharing, and drawing. Tutors follow a four-step guide that we call the â€Å"Personalized Inquiry Learning† framework when answering questions. Every session ends with the tutor introducing a new problem to confirm the student understands what they have learned. The Yup team believes one-on-one learning should support the â€Å"learning† part of the equation. The industry’s existing tutoring model is broken and, at times, even exploitative. Students aren’t getting the help they need and tutors aren’t being held to a standard of accountability. By training tutors, reviewing completed tutoring sessions and providing tutors with feedback every two weeks, we can assess and improve the quality of instruction. We aim to transform the tutoring industry by connecting students to live tutors who emphasize student improvement at an affordable price. As one Confucian philosopher says, â€Å"Tell me and I forget, teach me and I remember, involve me and I learn.†

VB.NET Solution and Project Files sln and vbproj

VB.NET Solution and Project Files 'sln' and 'vbproj' The whole topic of projects, solutions, and the files and tools that control them is something that is seldom explained. Throwing Food One of the big advantages of the way Microsoft has designed solutions and projects is that a project or solution is self-contained. A solution directory and its contents can be moved, copied, or deleted in Windows Explorer. A whole team of programmers can share one solution (.sln) file; a whole set of projects can be part of the same solution, and the settings and options in that .sln file can apply to all of the projects in it. Only one solution can be open at one time in Visual Studio, but a lot of projects can be in that solution. The projects can even be in different languages. You can get a better understanding of just what a solution is by creating a few and looking at the result. A Blank solution results in a single folder with just two files: the solution container and the solution user options. If you use the default name, youll see: Add Privacy The main reason you can create a blank solution is to allow project files to be created independently and included in the solution. In large, complex systems, in addition to being part of several solutions, projects can even be nested in hierarchies. The solution container file, interestingly, is one of the few text configuration files that isnt in XML. A blank solution contains these statements: It might as well be XML... its organized just like XML but without the XML syntax. Since this is just a text file, its possible to edit it in a text editor like Notepad. For example, you can change HideSolutionNode FALSE to TRUE and solution wont be shown in Solution Explorer anymore. (The name in Visual Studio changes to Project Explorer too.) Its fine to experiment with things like this as long as youre working on a strictly experimental project. You should never change configuration files manually for a real system unless you know exactly what youre doing, but its fairly common in advanced environments to update the .sln file directly rather than through Visual Studio. The .suo file is hidden and its a binary file so it cant be edited like the .sln file. You will normally only change this file using the menu options in Visual Studio. Moving up in complexity, check out a Windows Forms Application. Even though this might be the most elementary application, there are a lot more files. In addition to a .sln file, the Windows Forms Application template also automatically creates a .vbproj file. Although the .sln and .vbproj files often useful, you might notice that theyre not shown in the Visual Studio Solution Explorer window, even with the Show All Files button clicked. If you need to work with these files directly, you have to do it outside of Visual Studio. Not all applications need a .vbproj file. For example, if you select New Web Site in Visual Studio, no .vbproj file will be created. Open the top level folder in Windows for the Windows Forms Application and youll see the four files that Visual Studio doesnt show. ssuming the default name again, they are: The .sln and the .vbproj files can be useful for debugging difficult problems. Theres no harm in looking at them and these files tell you what is really going on in your code. As we have seen, you can also edit .sln and .vbproj files directly although its usually a bad idea unless there is no other way to do what you need. But sometimes, there is no other way. For example, if your computer is running in 64-bit mode, there isnt a way to target a 32-bit CPU in VB.NET Express, for example, to be compatible with the 32-bit Access Jet database engine. (Visual Studio provides a way in the other versions), but you can add the following: To the elementspropertygroup.. .:l in the .vbproj files to get the job done. Both the .sln and .vbproj file types are normally associated with Visual Studio in Windows. That means that if you double-click either of them, Visual Studio opens. If you double-click a solution, the projects in the .sln file are opened. If you double-click a .vbproj file and there is no .sln file (this happens if you add a new project to an existing solution) then one is created for that project.

Legal Mari Guiana Essay Example | Topics and Well Written Essays - 1000 words

Legal Mari Guiana - Essay Example On the other hand, some states such as California, Hawaii, Washington and New Jersey among others have passed laws to allow for the citizens to grow and use marijuana for medical purposes. Countries such as Mexico, Uruguay, Netherlands and Argentina among others have partially legalized the use of Marijuana whereby citizens are allowed to consume and possess certain amounts of the drug for recreational purposes (Bakalar, 2007). This paper is a critical evaluation of why or why not marijuana should be legalized. Marijuana should be legalized as a way of creating revenues for the government, in terms of taxation. Failing to do so encourages illegal trade whereby scrupulous dealers form organizations, through which the product is traded in secrecy and in high prices. These illegal drug dealers continue to enrich themselves and this motivates them and makes it affordable for them to operate and finance other illegal businesses such as gun trade, human trafficking among others, which include criminal activities such as gang violence. Critics in this debate may have forgotten the impact the ban on alcohol sale and use in the US in the 1920s had on the society but it may be important to remind them that it resulted to widespread illegal trade of the product and the emergence of powerful groups, mafia, which took advantage of the inability of the government to enforce the law (Rosenthal, 2003). In fact, it is believed that this formed the basis of the formation of drug lordship in the country as t hese cartels had already been accustomed to the lucrative trade and hence had to venture into other similar businesses once the ban was lifted and alcohol became accessible in the general market. In this context, criminal gangs compete over markets whereby one gang claims ownership of a certain territory and whenever any other gang member crosses this territory in search of customers, violence erupts leading to

Motivation Essay Example | Topics and Well Written Essays - 1000 words - 1

Motivation - Essay Example Although different motivational theories focus on improving employee performance, their approaches differ substantially. As a result, all the models have their unique similarities and differences. This essay focuses on the similarities and differences between Maslow's theory, Herzberg's theory and the Equity theory as theories that organizations use to motivate their employees. All motivational theories focus on improving employee performance in the job (Hoffmann, 2007). As the developers of these theories pointed out, every human resource department should aim at improving the employee satisfaction in order to improve their level of output. Although they propose on different approaches of achieving employee satisfaction, the reality is that their main goal is improving organizational performance through specific ways. They emphasise on different factors that lead to employee satisfaction. As these theories point out, employee satisfaction is the most essential factor in improving em ployee satisfaction in their work places. Increase in employee satisfaction increases their level output to a certain level. Actually, most of the theories insist on the need for the organization treating an employee as an asset. The models provide the criteria for increasing employees’ job satisfaction. ... Herzberg’s theory focuses on motivation hygiene. According to the theory, there are factors that in the workplace that cause employee satisfaction. Whenever an organization puts into consideration these factors and ensures that their full satisfaction, the result is increased employee satisfaction, which generally translates into highly motivated employees. Equity theory points out that the manner in which an organization distributes its resources largely determines the level of satisfaction of the employees. Fair distribution of resources on the organization leads to increased levels of job satisfaction while unfair resource distribution leads to low motivational levels. Therefore, a major similarity between the three models us their ultimate goals that focus on the employee satisfaction and subsequently increasing their levels of satisfaction. Despite their similarities however, the organizations these theories have a number of differences. One of these differences is the ap proaches proposed by every theory in motivating employees. While some of the theories insist on the organization as the main source of motivation, others insist on the employee as the main reason for employee satisfaction. Although some of the motivational theories focus on the growth of the employee as an individual, others focus on general employees in the organization (Hoffmann, 2007). What such theories do not differentiate well is that different motivational factors work different to different employees. Nonetheless, differences in the departments and the hierarchy that employees hold in an organization influence how different motivational factors affect their levels

Teachers Are Leaders Essay Example for Free

Teachers Are Leaders Essay Touching more lives, affecting the outcome of so many futures a teacher is the epitome of a leader. Just as a leader has his or her own style, their way of motivating their students, also plays an important part in a students success. Spending more time with our children then most parents do, a teacher is fundamental in shaping our children. If they are poor leaders our children suffer. When they shine as leaders our children blossom and the universe is wide open to them. As a teacher it is of utmost importance that you tune your leadership skills and find the best style of teaching for the students you are teaching. In finding resources for this paper it was interesting to note that all the information fell under the category of leadership and not teacher qualities. It was also interesting to note that the principle the US Army teaches on leadership are included in an overwhelming number of corporations as well taught mostly by retired military themselves. The intrinsic characteristics of a teacher can be categorized into a few main teaching styles or leadership styles. Directing, Participating, Delegating, and Combined styles are the main forms of teaching and leading. The qualities associated with these styles are imperative to any teacher. The purpose as teachers is fundamentally the same as leaders, to provide purpose, direction and motivation while operating to accomplish the mission in this case to educate. All four of these actions must be present in order for a student to benefit. A leader or teacher is not born but cultivated through his/her upbringing and environment. In my experience as a leader, teaching in Educational Psychology, being a parent, I have learned that what you as a leader or teacher bring to your students or audience is imperative to their development and learning. A teachers personal characteristics are also crucial factor in students development and motivation. The first principle is purpose, which has to be conveyed to the student. Why do I need to learn Math? How will studying History benefit me? Without the whys we as students are lost. A teacher must give the purpose. It is important to you because? If this question is left unanswered the student will not consider the value of the topic being discussed. To move from purely acceptance to questioning and understanding denotes a higher level of learning. This is the main objective of teaching. Moving the students from regurgitation to higher realization is the ultimate goal. Teachers need to take the time to explain the whys and in the long run it will benefit both the teacher and student. Direction is tied to purpose. Direction is the steps we are going to take to get to that important purpose. Without steps or direction, we lack the framework in which to learn. By prioritizing small tasks (you must teach numbers before adding them) your lessons will be more effective. By conveying the direction or path to your students you are setting up the checklist for them to follow on to higher learning. Purpose and direction are essential aspects to convey to your students. Without motivation however these factors will not be effective. The motivation will give your students the will and desire to do things. You can tell a student the purpose of a task and the direction in which to go but without the internal motivation of that student, sparked by your personality and learned tactics in dealing with students, these will be meaningless. Motivation is the drive and will to do what needs to be done to accomplish the mission. To instill motivation a teacher has to know his/her students and their capabilities. A teacher must know what the students can relate to, what tasks the student are capable of, and what method of teaching will relate to the students. If a student can handle not being supervised on a task, then the teacher doesnt baby-sit them. Some students need a teacher looking over their shoulder at all times; its important to know which student you have. To instill positive motivation when they succeed praise them; when they fail show them how to succeed next time. If this is done properly it will be a teachers strongest tool! Motivation is not just the words you say to your students, it is the actions that you do and the example you set for them. I have found that no matter what I tell my subordinates, or my son, the best way to teach them is by setting the example for them to follow. We all have someone watching and emulating our actions. If you want to convey hard work, proficiency, and the desire for learning to your students, then you must first emulate those qualities. The best teachers and leaders in my life have made me want to take some of their personality traits and copy them. In front of the classroom, who is looked at more than a teacher is! All of these factors combine to make a somewhat effective teacher or leader, but without the right combination of teaching the leadership will be ineffective. Effective leaders are flexible enough to adjust their leadership styles and techniques to the people they lead. Some students will respond best to coaxing, suggestions, or prodding while others may need a chewing out. If you treat all students the same you are probably being unfair because all students are not the same. You must use the directive, participating, delegating, and combined approaches to teaching. Obviously every situation dictates common sense and some adjusting, but you would not want to use a purely free and laid back approach with a group in a juvenile prison. The directive style of teaching is purely lecture which puts most students and myself to sleep. This is teacher centered with detailed instructions and no input from the class. Now this can be done effectively with students who have an innate interest in the subject but for the majority of those who have no choice but to take this class this becomes boring. Without the lecture or instruction part of teaching, however, most students would not be given the instruction for proficiency and understanding that the subjects may require. When students dont have the expertise in a subject, a crucial aspect of the subject is the introduction itself. In certain subjects like math it is imperative that formal instruction takes place. The do this to get this approach must exist. However too purely drown your students with facts and tedious instructions will turn off the students motivation. On the opposite extreme of teaching, the delegating style would be employed. The delegating style involves giving students the power to solve problems and make decisions themselves, without checking with the teacher in most circumstances. This can be effective with very mature students in whom a teacher wants to create independence and expand their thinking. This simply stated is the teacher giving a problem, minimal instructions, and expecting the student to find the solution. In some aspects this can be effective only if the students have a basic understanding and the fore knowledge of how to solve the problem. With too little amount of instruction this will be a disaster! The participating style centers on both the students and the teacher. The teacher gives the students a problem, gives instruction and possible solutions, and asks the students for input. The teacher, although dependent on recommendations from the students, makes the final solution however. This is most effective for teachers who have time as their advantage, which many do not. When this style is used, the students feel as though they are at least a part of the discovery process and it gives them a sense of ownership of the final plan. Again the factor here is time, so this can be ineffective when there are strict time constraints and many lessons to accomplish. The most effective teaching style is the combined approach. Just as the name implies it uses all of the benefits of the delegating, participating, and directive approaches. It is a flexible and transformational tool for any given situation. To become an effective teacher you must learn when, to what degree, and how to use this approach. This approach is best used when you have students with a conglomeration of experiences, knowledge, motivations, and maturity. This may sound like common sense, but too often do when have those pure lecture teachers, or those who are on the other extreme and let the students learn on their own. With all the styles of teaching and leading, who the teacher is plays a significannot role in what the student learns. As I sat in the first day of Educational Psychology I noted how many times the teacher looked at the clock. She noted when there was one minute until the class was to start and has promptly kept the same attention to time since that first day. This shows two of the characteristics awareness and perception that a teacher needs to bring to the classroom. Other characteristics include: listening receptively to what others have to say, accepting others and having empathy for them, foresight and intuition, awareness and perception, highly developed powers of persuasion, an ability to conceptualize and to communicate concepts as well as establish goals, empowering people, using multiple options thinking, and being passionate about what they are teaching. These are forged by our personal beliefs, and just as important our life experiences. Having these combined with the right approach; purpose, direction, and motivation are the key to effective teaching and leading. Leaders cant be trained, but they can be developed. Development needs to be ongoing and highly personalized in its nature. Teachers, true leaders, are so strategically important that schools cannot afford not to provide them with the support and developmental resources they need to grow. But not everybody is capable of being an outstanding leader. However, it is going to be the key to better education in a world of change, complexity and uncertainty. As I look back on the semester, I remember how it started. Never have I been in a class where the classroom students taught the instruction. What a weird, bizarre, and radical way of teaching. I have to admit, I hate to work in-groups and I didnt like this idea at all. In light of my stubbornness and repulsion I see why this had to happen. To me the process was not really about learning the material but bluntly seeing how you can be inspired put to sleep, or appalled at other students, or yourself. The fundamental concept is not really about what you are teaching, but how. The with-it-ness of the teacher makes the student learn or care about the subject. The lack of enthusiasm in an instructors voice, the laziness as they slouch on the podium or smack their gum, or the sheer brilliance of their presentation is what inspires and motivates a student to learn. The Army is the same way with winning wars and making heroes. Many civilian corporations have emulated the leadership principles applied in the Army doctrine and regulations. This is what I have applied this course to. As a supervisor in the Army in charge of those many years younger than me or twice as old as me this course has shown me in a less obvious way to adapt and be flexible to the situation. Also I feel that beyond the regular courses that teachers take they should be shown how to develop their leadership skills. They need to be shown which style to teach which students and how to be flexible. Teachers also need to have and develop some personal qualities that will make them successful. Without the characteristics mentioned they will not be successful teachers. The leaders of the most powerful army of the future need to be shown how to lead. They need to know how to give to their students meaning by showing the purpose, providing the direction and the motivation while they accomplish their mission, to educate. Teachers need to use different approaches to teaching based on the students and they need to be flexible in their approach. Sometimes it is okay to think (teach) in the box and sometimes we need to think (teach) out of the box but I believe we can think both ways at the same time. Sources Blanchard, Kenneth, Patricia Zigarmi, and Drea Zigarmi. Leadership and the One Minute Manager: Increasing Effectiveness Through Situational Leadership. William Morrow Company. 1985. Hesselbein, Frances, Goldsmith, M. , Beckhard, R. , Eds. The Leader of the Future: New Visions, Strategies, and Practices for the Next Era. Jossey-Bass Publication. 1996. Covey, Stephen J. The Seven Habits Of Highly Effective People: Powerful Lessons in Personal Change. Reprint Edition. Fireside. 1990. Covey Leadership Center US Army Field Manual FM 22-100 Army Leadership. U. S. Government Printing Office: 1999.

The Dramatic Significance of Act 3 Scene 4 of The Banquet Scene of Will

The Dramatic Significance of Act 3 Scene 4 of The Banquet Scene of William Shakespeare's Macbeth Throughout this scene we can see that both versions have been created to show the best interpretation of the play Macbeth. Polanski's version is more realistic but I feel that it does not show the play in the way in which Shakespeare had intended as this version was created by a film producer who had added extra scenes and changed lines for some of the characters. He also used special effects which made the play more of a viewing pleasure and helped create the realistic effect. The BBC version is less realistic as it was a low budget production and was stage produced. In this production there where no attempt to create a detailed set which left it to the viewer to imagine the details of the scene. This made it harder to understand and to know what was going on. The BBC version uses only Shakespeare's lines and has no extra scenes. Therefore it is more authentic and true to Shakespeare's vision although it is limited by the knowledge and understanding of the viewer who may not be able to understand all that Shakespeare was trying to indicate or tell. The scene opens with Macbeth talking to the Lords at the banquet he has thrown to celebrate his coronation. The Lords thank him for this and then Macbeth then talks about how he would, "mingle with society" rather than be a dictator. In the BBC stage production, the most striking aspects at the opening are that the banquet hall is very dark and only the 'top table' is shown through the entire scene, so we really don't get the impression that it's a proper banquet as such. Also Macbeth has an ... ...that he will go and see the witches, and when he says, 'And betimes I will-to the weird sisters:' he is accepting the evil that has infiltrated him. He now thinks that it will be easier to continue with the blood shed, rather than seek redemption for the murders that he has already committed. He hints that there may be voices controlling him. Lady Macbeth's response is one of worry, ('You lack the season of all natures, sleep'). This is a homely remedy rather than one which will make any real difference. Lady Macbeth cannot understand the evil any more, and she is out of her depth. This is the start of the breakdown of their relationship. The most chilling aspect of this scene comes right at the end. Macbeth says, 'we are but young in deed', and this shows us that there may be more heinous crimes to come in the play.

Pestel Analysis Essay

1. Explain the following concepts 1. Extended enterprise 2. Terminal delays 3. Reorder level 4. VMI 5. Pipeline inventory 2. Read the case and answer the following questions Mumbai Flour mills provide high-quality bakery flours to commercial bakers as well as to the consumer market. The commercial buyers have consistent demand and brand-loyalty, whereas consumers have minimal brand-loyalty but also generally prefer known names over store brands. Demand is seasonal for the flours with the annual break occurring just before Diwali and slacking off dramatically during January and February. To offset these both, Mumbai Flour Mills and its major supermarket chain-accounts carry out special deals and sales promotions. The Production planning Dept. of the company located at Akola, Maharashtra, has the responsibility for controlling the inventory levels at the plant warehouse at Nagpur as well as three distribution centres located at Nasik in Maharashtra, Bhopal in Madhya Pradesh and Hyderabad in Andhra Pradesh. Planning has been routinely based on past experience and history. No formal forecasting is performed. Distribution centres get their requirements by rai l from Nagpur. The lead time of replenishment from Nagpur to distribution centres is 7 days. The replenishment rate is 48 to 54 pallets per wagon depending upon the type of wagon used. In case of any emergency demand, eighteen pallets can be made available by truck with a 3 days transit time. Recently the company has experienced two major stock out for its consumer-size 5 Kg. sacks of refined quality white flour. One of these was due to problems in milling operations, the other occurred when marketing initiated a â€Å"buy one, get one free† coupon promotion. Since these events, the planning has become overly cautious and errs on the side having excess inventories at the distribution centres. Additionally, two other events have affected Distribution Centre’s throughput: (1) implementation of direct factory supply for replenishing the  five largest super market chains, and (2) a price increase making Mumbai Flour more expensive than its national brand competitors such a Pillsbury or TATA Maida. Of 1500 pallets in the Hyderabad Distribution Centre the Mumbai Flour Mills shows only 396 pallets for open orders. This has led the company to use outside overflow storage, where there are another 480 pallets. Flour is easily damaged; hence, Mumbai Flour Mills prefers to minimise handling. Over stocking at Distribution centres alone cost Rs. 1.85/- per pallet for outside storage to which must be added Rs. 4.25 per pallet extra handling and Rs. 225 per truckload for transportation. Similar scenarios are being played out at the other DCs as well. Mr. Mohan, the distribution manager is contemplating various approaches to solving the inventory problem. It is clear that the product must be in place at the time a consumer is making a decision to buy the product, but the company cannot tolerate the overstocking situation and the stress that it is putting on facilities and cash flow. Mr. Mohan’s first thought is â€Å"a better information system† which will provide timely and accurate information throughout the organisation. On the basis of above case answer the following: (1) Evaluate the alternative solution that could be considered by Mr. Mohan. (2) What additional solution do you propose? (3) Examine the transportation system and its drawbacks. Section 2- answer any 3 questions 3a. Explain the difference between 3 PL and 4PL 3b. What should a logistics focused organization do for customer service? 4a. Explain the concept of containerization and explain its significance in transportation 4b. Explain some important factors that decide the location of a warehouse 5a. Explain the significance of ABC analysis of inventory management 5b. Explain the significance of inventory management 6. Short notes on any 2 1. Activity based costing 2. Internal measures of performance management 3. Modern logistical infrastructures

The Suicide Death of Conrad Roy III

On July 12, 2014, Conrad Roy III, 18, killed himself by carbon monoxide poisoning by shutting himself in the cab of his pickup truck in a Kmart parking lot with a running gasoline-powered water pump.​ On Feb. 6, 2015, Roys 17-year-old girlfriend Michelle Carter, who was being treated in a mental facility at the time of his death, was charged with involuntary manslaughter for encouraging him to go through with his suicide plan via a number of text messages and phone calls, including one call while he was dying. Here are the latest developments in the Conrad Roy III case. Judge Upholds Manslaughter Charges in Encouraged Suicide Case Sept. 23, 2015:Â  A juvenile court judge has denied a motion to drop criminal charges against a Massachusetts teenager who encouraged her boyfriend to commit suicide. Michelle Carter will face involuntary manslaughter charges for the death of Conrad Roy III. Judge Bettina Borders pointed to evidence that shows Carter was on the phone with Roy for 45 minutes while he was in his vehicle inhaling the carbon monoxide that would kill him and failed to call the police. Judge Borders also cited text messages that reveal that Carter, 17 at the time, told Roy to get back in the truck when his suicide plan began to work and he became afraid. The Grand Jury could find probable cause that her failure to act within the 45 minutes, as well as her instruction to the victim to get back into the truck after he got out of the truck, caused the victims death, the judge said in her ruling to deny the defense motion to dismiss the charges. The defense plans to appeal Borders ruling. The next pretrial hearing is scheduled November 30. Michelle Carters Attorney Wants Charges Dropped Aug. 28, 2015 - The attorney for an 18-year Massachusetts teen accused of encouraging her boyfriend to commit suicide has asked a judge to dismiss the charges against her because prosecutors are trying to apply manslaughter to speech. Joseph Cataldo, attorney for Michelle Carter, said his client is not responsible for the death of Conrad Roy III. It was his plan, Cataldo told the judge. He is someone who caused his own death. Michelle Carters only role in this is words. Carter, who was being treated at McLean Hospital, a psychiatric facility, at the time of Roys death, has been charged with involuntary manslaughter in New Bedford Juvenile Court. Online Relationship Roy, from Mattapoisett, and Carter, from Plainville, had seen each other only a couple of times in-person, they were mostly online friends, exchanging thousands of text messages over the past two years. Cataldo said that Carter, now 18, at first tried to discourage Roy from killing himself, but when that did not work, she became brainwashed over the weeks leading up to his death to assisting him with his suicide plans. Roy had been hospitalized in a psychiatric facility two years before his death and was on medication for his mental condition, Cataldo said. Roy left suicide notes at his home for his family on the day he died. Romeo and Juliet Pact Rejected Cataldo told the court that just days before he killed himself, Roy sent Carter a text suggesting that they should kill themselves together like Romeo and Juliet. Carter responded to the text with, (Expletive), no we are not dying. Carter tried to help Roy by suggesting that he join her at McLean Hospital, but he rejected the idea, Cataldo said. The government is harping, if you will, on her saying when are you going to do it? When are you going to do it? Joseph Cataldo, Carters attorney said. What they are not harping on are all the times she said dont do it, dont do it. Words Are Harmful But, at the court hearing on the defense motion to dismiss the charges, Assistant District Attorney Katie Rayburn told the court that it is possible to commit a crime with words only. One can be an aider and abettor or an accessory before the fact simply for words, Rayburn told the judge. Her words are not protected, Your Honor. Her words are harmful, offensive and likely to cause an immediate, violent act. The indictment against Carter included text messages she sent other friends after Roys death in which she appears to admit being responsible for his death. Its My Fault It’s my fault. I was talking to him while he killed himself. I heard him cry in pain, Carter texted a friend. I was on the phone with him and he got out of the car because it was working and he got scared and I told him to get back in. In a later text, she explained why she told him to get back into the vehicle. I told him to get back in because I knew he would do it all over again the next day, and I couldnt have him live that way -- the way he was living anymore. I couldnt do it. I wouldnt let him, Carter said. Therapy didnt help him and I wanted him to go to McLeans with me when I went but he would go in the other department for his issues, but he didnt want to go because he said nothing they would do or say would help him or change the way he feels. So I like, started giving up because nothing I did was helping -- and but I should have tried harder, she continued. Like, I should have did (sic) more. Its all my fault because I could have stopped him but I (expletive) didnt. All I had to say was I love you and dont do this one more time, and hed still be here, Carter said. You Just Fall Asleep On Aug. 28, prosecutors released to the media other texts that Carter sent directly to Roy during the time leading up to his death. They included: There is no way you can fail... Youre strong... I love you to the moon and back and deeper than the ocean and higher than the pines, too, babe forever and always. Its painless and quickEveryone will be sad for a while but they will get over it and move on.Do you have the generator? WELL WHEN ARE YOU GETTING IT?You just need to do it, Conrad. The more you push it off, the more it will eat at you. Youre ready and prepared.All you have to do is turn the generator on and you will be free and happy. No more pushing it off. No more waiting.You have everything you need. There is no way you can fail. Tonight is the night. Its now or never.Yeah, it will work. If you emit 3200 ppm of it for five or ten minutes you die within a half hour. You lose consciousness with no pain. You just fall asleep and die. Conviction and Sentencing Carter was freed on $2,500 bond and was ordered by the judge not to use social media. Even in youthful offender court, in Massachusetts, she was looking at the possibility of being sentenced to 20 years if convicted. However, in August 2017 she was sentenced to 15 months in prison, with the sentencing judge ultimately convicting her of involuntary manslaughter due in part to the complexities of criminal responsibility in the case. Source Woman sentenced to 15 months in texting suicide case, CNN.com. August 3, 2017