Friday, January 24, 2020
An Inspector Calls by J.B. Priestly - The purpose of the inspectors Visit :: English Literature
Help the audience understand The purpose of the inspectors Visit. Show how a production of ââ¬Å"An Inspector Callsâ⬠could Help the audience understand The purpose of the inspectors Visit. The play ââ¬Å"An Inspector Callsâ⬠written by J.B Priestley is set in 1912. There are a few things that support this, that are heard in the first part of the play. ââ¬Å"The titanic-she sails next weekâ⬠ââ¬Å"All these capital versus Labourâ⬠ââ¬Å"These silly little war scoresâ⬠All of these events happened just before 1912 and so we know that the play is set just before 1912. The Birlings are an upper class family with a high social position which can be seen by the fact that Mrs Birling doesnââ¬â¢t have to work and they have servants and maids to do house work for them. There high social position can also be seen because Mr Birling being a magistrate and is still on the bench. At this time the Birlings are in a great, and very happy mood. They are all looking forward to the wedding of their daughter and Gerald. They are all drinking port and are celebrating a special occasion with a large meal that has been set out for them by the maids. This is also another indication that the Birlings are a well off family. The inspectorââ¬â¢s arrival changes the atmosphere a lot and turns the room into a hostile place. Mr Birling is very surprised to see an inspector and thinks that it is something to do with Mr Birling being a magistrate. The inspector interrupts Mr Birling taking to Gerald and Eric. Mr Birling is telling the two men how to look after themselves, and thatââ¬â¢s the most important thing. Mr Birling gets this point across when he says ââ¬Å"A man has to make his own way-has to look after himselfâ⬠ââ¬Å"That a man has to mind his own business and look after himself and his ownâ⬠From these quotes that Mr Birlings says you can see that he only thinks about him and preaches that. The inspector arrives at this time and this is very significant, because this is what the inspector has come to prove wrong. The lighting is described as ââ¬Å"pink and intimateâ⬠until the inspector arrives and then I think that the lighting should be ââ¬Å"brighter and harderâ⬠. The lighting is as pink and intimate before the inspector comes as it gives the impression of the family relaxing and having fun. When the inspector comes it shows that the family are more on edge. The brighter light is there to show all corners and all secrets of the family. The inspector should stand at the head of the table to symbolise his
Thursday, January 16, 2020
Accounting Information Systems Research Paper Essay
Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements, and to institute and monitor effective internal controls over financial reporting. The cost of implementing an effective internal control structure are onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk adverse due to fears of incrimination. The Public Company Accounting Oversight Board (PCAOB) was created by SOX to oversee the accounting process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations must be approved by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the internal controls in company accounting information systems. The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. Accounting Information Systems Research Paper The Sarbanes-Oxley Act of 2002 changed the landscape of corporate financial reporting and auditing. In the wake of corporate reporting scandals, Congress decided the accounting profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive internal control procedures to deter fraud and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the authority of the SEC to oversee accounting and auditing processes. Public companies are requiredà integrate internal controls in their accounting information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002 In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and misleading financial reporting. SOX legislation tackles several important concerns including corporate responsibility, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3). Under the law, independent auditors and corporate officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the companyââ¬â¢s internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days prior to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are compl ete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006). This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financialà reporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the companyââ¬â¢s independent auditor must issue an attestation regarding managementââ¬â¢s assessment of the internal structure as part of the companyââ¬â¢s annual report (Bloch, 2003, p. 68). Material changes to a companyââ¬â¢s financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information ââ¬â i.e. product recalls, personnel changes, or loss of a major customer (Hoffman, 2005, p. 4). Internal Controls Effective internal controls protect a companyââ¬â¢s assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components: the control environment, risk assessment, control activities, information and communication, and monitoring (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide reasonable assurance company assets are protected and financial reporting is accurate. Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controlsââ¬â¢ effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a companyââ¬â¢s internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. When documentation is lacking or nonexistent, independent auditors will report either a significant deficiency or material weakness in internal control (Conway, 2003, p. 19). Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 24:3, ââ¬Å"By wisdom a house is built, and through understanding it is establishedâ⬠(New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate managementââ¬â¢s assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and subsequently attest to managementââ¬â¢s assertion regarding internal controls. Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In addition to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses. In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managersââ¬â¢ time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOB The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountantsââ¬â¢ self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable failure to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB Pronouncements Pronouncements related to accounting information systems. Auditing Standard No. 12, ââ¬Å"Identifying and Assessing Risk of Material Management,â⬠addresses the auditorââ¬â¢s requirement to understand the companyââ¬â¢s information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information technology affects the companyââ¬â¢s flow of transactions. Additionally, the auditor should become knowledgeable about the companyà ¢â¬â¢s period end financial reporting process, including general ledger procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010). Pronouncements related to internal controls. Auditing Standard No. 5, ââ¬Å"An Audit of Internal Control over Financial Reporting thatà is Integrated with an Audit of Financial Statements,â⬠establishes requirements and provides direction for audit engagements of managementââ¬â¢s assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due professional care, and professional skepticism. The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has adopted the generally accepted auditing standards as described in the American Institute of Certified Public Accountantsââ¬â¢ Auditing Standards Boardââ¬â¢s Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firmââ¬â¢s audit client throughout the audit and the engagement period. In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPAââ¬â¢s Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPAââ¬â¢s Auditing Standards Boardââ¬â¢s Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firmââ¬â¢s standards of quality (Quality Control, 2003).à Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPAââ¬â¢s Auditing Standards Boardâ⠬â¢s Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003. The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditorââ¬â¢s Discussion and Analysis (AD&A) with an auditorââ¬â¢s report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditorââ¬â¢s views of managementââ¬â¢s judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information Systems The SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, ââ¬Å"IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment.â⬠Prior to SOX, there were no definitive requirements on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 27:2 3, ââ¬Å"Be sure you know the condition of your flocks; give special attention to your herdsâ⬠(New International Version). Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accountingà transactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77). IT governance is a process whereby a companyââ¬â¢s IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are: strategic alignment, service delivery, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5). Strategic alignment is the integration of the IT infrastructure into an enterpriseââ¬â¢s strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cost-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5). Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be successful in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 1:5, ââ¬Å"let the wise listen and add to their learning, and let the discerning get guidance.â⬠Conclusion The Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid. References A Guide to the Sarbanes-Oxley Act. (2006). Addison-Hewitt Associates. Retrieved April 30, 2014, from http://soxlaw.com Ahmed, A., McAnally, M., Rasmussen, S. & Weaver, C. (2010). How costly is the sarbanes oxley act? Evidence on the effects of the act on corporate profitability. Journal of Corporate Finance, 16, 352-369. Attestation. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 5. (2007). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 12. (2010). Retrieved April 30, 2014, from www.pcaobus.org Bloch, G. (2003). Sarbanes-oxleyââ¬â¢s effects on internal controls for revenue. The CPA Journal, 73(4), 68-70. Retrieved from http://search.proquest.com/docview/212294542?accountid=12085 Conway, R. (2003). Sarbanes-oxley, section 404: Achieving compliance. Orange County Business Journal, 26(15), 19. Retrieved from http://search.proquest.com/docview/211081168?accountid=12085 Current Activities. (2013). Retrieved April 30, 2014, from www.pcaobus.org Damianides, M. (2005). Sarbanes-oxley and IT governance: new guidance on IT control and compliance. Information Systems Management, 22(1), 77-85. Retrieved from http://search.proquest.com/docview/214122540?accountid=12085 Ethics & Independence. (2003). Retrieved April 30, 2014, from www.pcaobus.org Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 ed.). Mason, OH: Cengage/South-Western. Hofman, S. (2005). Beyond sarbanes-oxley requirements. ISeries News, 1-6. Retrieved from http://search.proquest.com/docview/219592654?accountid=12085 Holmes, M. & Neubecker, D. (2006). The impact of the sarbanes-oxley act of 2002 on the information systems of public companies. Issues in Information Systems, 7(2), 24-28. Retrieved from http://iacis.org/iis/2006/Holmes_Neubecker.pdf Holy Bible, New International Versionà ®, NIVà ®. (1973, 1978, 1984, 2011). Retrieved from http://www.biblica.com Kepczyk, R. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Kim, B. (2003). Sarbanes-Oxley Act. Harvard Journal on Legislation, 40, 235-252. Retrieved from http://heinonline.org.ezproxy.liberty.edu:2048/HOL/Page?collection=journals&handle=hein.journals/hjl40&type=Image&id=241 Moffett, R. & Grant, G. (2011). Internal controls and fraud prevention. Internal Auditing, 26(2), 3-12. Retrieved from http://search.proquest.com/docview/863454394?accountid=12085 Quality Control. (2003). Retrieved April 30, 2014, from www.pcaobus.org Roman, H. K. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40 (8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Solomon, D. & Bryan-Low, C. (2004). Companies complain about cost of corporate-governance rules. Wall Street Journal, February 10. Retrieved from http://search.proquest.com/docview/398856653?accountid=12085 Vakkur, N., McAfee, R. & Kipperman, F. (2010). The unintended effects of the sarbanes-oxley act of 2002. Research in Accounting Regulation, 22(1), 18-28. Retrieved from http://dx.doi.org/10.1016/j.racreg.2010.02.001
Wednesday, January 8, 2020
512 Project - 949 Words
Assignment Students name and number: Qian Li Table of Content Question 1------------------------------------------------------------------------------3 Question 2------------------------------------------------------------------------------4 Reference List-------------------------------------------------------------------------7 Question 1 What things need to be taken into consideration when allocating work and drawing up work plans? Consider: goals and objectives, competence, operational need, efficiency, cost effectiveness, consultation ALL of the companies operationâ⬠¦show more contentâ⬠¦Facilitating a cordial and a harmonious relationship between an individual employee and the line manager based on trust and empowerment. Explain why has a code conduct (or a code of ethics or behavior) for the organization. A code is an open disclosure of the way an organization operates. It provides visible guidelines for behavior. A well-written and thoughtful code also serves as an important communication vehicle that reflects the covenant that an organization has made to uphold its most important values, dealing with such matters as its commitment to employees, its standards for doing business and its relationship with the community. Explain why regularly monitor and evaluate the work of employees is necessary. Monitoring and evaluation are important management tools to track your progress and facilitate decision making. Carries of an evaluation can be the community of people with whom your organization works. By closely examining your work, your organization can design programs and activities that are effective and yield powerful results for the community(William, et al 2010). Explain why give effective feedback and reinforcement to employees and acknowledge good work. Reinforcing feedback has a strong positive influence on behavior. Most of us like to hear compliments and feel recognized. 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Tuesday, December 31, 2019
Summary Of My Hands Were Trembling - 960 Words
My hands were trembling. I just could not do it. My heart was palpitating as my blood ran throughout all of my veins. Thoughts were racing in and out of mind. I imagined the worst case scenario. I just could not press the confirm button. My essay was not good enough. Maybe I can tweak it some more to make it better. I need a good grade, and this will not get me there. Self doubt filled my body as I sat at the computer desk anxiously trying to upload my short story to turnitin.com. Many people thought that the short story assignment would be fun and innovative. However, many students found it to be more of a struggle than a walk in the park. Class, before the bell rings, I want to introduce our next writing assignment Mr.â⬠¦show more contentâ⬠¦God help me! Within the upcoming weeks at school, I struggled trying to think of a creative topic. I always thought and re-thought topics. I could never find a topic engaging enough that interested me. I finally succumbed t o individual pressure and talked to Mr. Wickenhauser. Mr. Wickenhau-- I started to say. Hi. How are you? Mr. Wickenahuser exclaimed as he interrupted me. I m, um, good. Thanks. But, I really need to talk to yo-- Well, I m glad to here that! Thanks. I don t have a topic yet. I quickly blurted. Well, what interests you? Do you want a positive or negative story? Or both? First, think of the type of character you want. Then build the plot around him. Find a conflict, then figure out a way to solve it! I know that is not much, but I hope it helps? Yeah. Thanks. I will give it some thought. I kept on thinking and thinking and thinking. Then it finally struck me! Why not write about a guy who struggles with addiction. His life is a mess, and he has no one to turn to. Yeah. That sounds good. Why not write about that? With my topic finally decided, it was time to start drafting my story. Little did I know, it would be one of the hardest assignments I would ever write. I drafted, and drafted, and drafted even more. I wrote eight different stories. Nothing was good enough. None of them would get me the grade I wanted. Summary Of My Hands Were Trembling - 960 Words My hands were trembling. I just could not do it. My heart was palpitating as my blood ran throughout all of my veins. Thoughts were racing in and out of mind. I imagined the worst case scenario. I just could not press the confirm button. My essay was not good enough. Maybe I can tweak it some more to make it better. I need a good grade, and this will not get me there. Self doubt filled my body as I sat at the computer desk anxiously trying to upload my short story to turnitin.com. Many people thought that the short story assignment would be fun and innovative. However, many students found it to be more of a struggle than a walk in the park. Class, before the bell rings, I want to introduce our next writing assignment Mr. Wickenhauser explained. I could hear the class groan. We had just gotten done with a take home essay and an in class essay over Don Quixote. We were tired of writing, and were not excited about writing some more. The essay type is an original short stor y. It can be really be about whatever you want, as long as it is a story. It can be true or fake. Let your imagination run wild. You can make the story your own. Tomorrow and within the coming weeks, we will look at sample short stories, and I will help you draft. Good luck and have fun! What was I supposed to write about? I am not creative enough to come up with my own short story! My writing isn t good enought to begin with, and I am supposed to write an entire story withShow MoreRelatedSummary Of My Hands Were Trembling 960 Words à |à 4 PagesMy hands were trembling. I just could not do it. My heart was palpitating as my blood ran throughout all of my veins. Thoughts were racing in and out of mind. I imagined the worst case scenario. I just could not press the confirm button. My essay was not good enough. Maybe I can tweak it some more to make it better. I need a good grade, and this will not get me there. Self doubt filled my body as I sat at the computer de sk anxiously trying to upload my short story to turnitin.com. ManyRead MoreA Study by Semir Zeki Tries to Answer What is Love866 Words à |à 3 Pagesneeds of the beloved before their own and their possessions, even a piece of trash, are seen as sacred. Additional affects aside from feelings that occur are loss of appetite and pain sensitivity, increase in pulse rate, palpitations, sweating, trembling, intestinal activity, and increase in stomach acid and rate of swallowing; these responses have made people think that the heart was the mechanism of love (Tarlaci, 2012). In a 2004 study done by Semir Zeki and his colleagues, an fMRG was takenRead MoreSummary On The Episode ( 3-4 Sentences )1244 Words à |à 5 Pages Chapter Page # Summary of the Episode (3-4 sentences) Relevance/Analysis (3-5 sentences that answer 1 or more of the guiding criteria) Significant Quotation (supports character development) Quote Page # Chapter 6 Pages 46-47 Jane starts a conversation with Helen, a student who was flogged without reason. She canââ¬â¢t understand why Helen would bear the pain and not rebel. Janeââ¬â¢s rebellious nature can be seen in this passage. She has a hostility towards violent authority. This is most likely causedRead MoreFrankenstein by Mary Shelley1223 Words à |à 5 Pagesframework for Frankenstein. Walton shares a few similarities with the characters of Victor and the monster. For instance, much like Victorââ¬â¢s character, Walton has an inquisitive nature and he loves to explore. In his first letter he writes, ââ¬Å"I shall satiate my ardent curiosity with the sight of a part of the world never before visitedâ⬠(Shelley 16). While Victor has a deep interest in new sciences, Walton has an interest in exploring new places. This curiosity drives both men to take their interests to theRead MoreThe Great Gatsby By F. Scott Fitzgerald1588 Words à |à 7 Pagesachieving it. In my opinion, the idea of the American Dream is the main theme of the novel and the points mentioned earlier are key to what is being explored. The green light represents the American Dream which people are willing to do anything to achieve. As described by Nick, Gatsbyââ¬â¢s hand was ââ¬Å"tremblingâ⬠(pg. 25) as he ââ¬Å"stretched out his arms toward the dark water in a curious wayâ⬠(pg. 25), in reach of the green light which was ââ¬Å"minute and far awayâ⬠(pg. 25). This suggests that people were intriguedRead MoreMovie Analysis : Titanic Movie Titanic 1455 Words à |à 6 Pagesused a few times in the movie by both Jack and Rose. This phrase is moderately interpreted when a distraught Rose is hanging over the side of the railing contemplating her life. Jack is there to save her when he uses the words portraying how if she were to jump then he would have to jump in after her. A rendition of these words are used a couple more times by Jack and Rose. ââ¬Å"If you jump, I jump, remember,â⬠says Rose after jumping from the lowering lifeboat and running through the crowd of frightenedRead MoreChain s By Laurie Halse Anderson1852 Words à |à 8 Pages Summary: The novel Chains by author Laurie Halse Anderson, is about the protagonist, an eleven-year-old slave named Isabel fighting for her and her younger sister Ruthââ¬â¢s freedom during the uprising of the American Revolution. Isabel and her sister were supposed to be freed when their previous owner died, but since there was no physical will, the ownerââ¬â¢s brother sold them to Anne (called Madam throughout the story) and Elihu Lockton; a cruel loyalist couple who then move to New York with Isabel andRead MoreThe Necessity of Partnership to Achieve Greatness Within City of Thieves2666 Words à |à 11 Pagestheir view is changed by many powerful experiences throughout the series. A shining example is how Samwise saves Frodo in from impending death at the hands of orcs in J. R. R. Tolkienââ¬â¢s The Return of the King: ââ¬Å"For a second Sam halted, for suddenly things seemed clear to him, almost as if he had seen them with his eyesâ⬠¦ Frodo might be killed out of han d at any momentâ⬠(178). If Sam had not had the courage to go after Frodo and free him from the orcs, the ending to the series would have been quite differentRead MoreEssay about Inductive Bible Study Assignments for Submission #14602 Words à |à 19 PagesStudy Assignments for Submission #1 Assignment 2-1: Describe the five steps of the Interpretive Journey. Answer each step with as much information as possible. In other words, do not just give a one line re-statement of the step, but write a summary type paragraph for each. Show me that you understand the interpretive journey process. Please limit your answer to the size of the text boxes. ââ¬Å"Grasping the text in their townâ⬠is step number one of the interpretative journey. In order to effectivelyRead MoreWar by Luigi Pirandello2235 Words à |à 9 Pagespsychological experience. In his lifetime, many of Pirandellos works were considered controversial. His work is known for its atmosphere of mystery and tension, along with the questions he raises about the fictions we create for ourselves. In 1934, he was awarded the Nobel Prize in Literature. Luigi Pirandellos works are still strongly influencing playwrights and writers who explore lifes ironies and paradoxes. Summary: War by Luigi Pirandello is a short story about a couple whose son
Monday, December 23, 2019
Debt Example
Essays on Debt Coursework Debt The restrictions placed on and local government debt in North Carolina In North Carolina, there are limitations or restrictions on the amount of outstanding debt for the local government in relation to the stateââ¬â¢s property tax base. The second major restriction is on property tax rates that the local government can levy for debt service requirements. This restriction is important as it limits the power of the local government to borrow carelessly with an aim of imposing the resultant burden on the citizens. The third restriction is the need for the approval of the bond issues that the government has proposed and this is done through a specific referendum. This constitution applies only to debts that the local government wants to acquire for a particular purpose. The state government is required to provide a balanced budget that does not have any carryover. This reduces the chances of having huge deficits that prompt the acquisition of loans. If a deficit occurs during a f inancial year, then it must be eliminated by increasing taxes or reducing spending instead of getting loans. Methods needed to avoid restriction limitsThe local government should utilize every of its money prudently. Any borrowing by the local government should also be done responsibly, prudently and in a locally responsive manner. The national debt should be reduced and the federal income tax should be replaced with tax from national retail sales. There should be fiscal discipline mechanisms or budgetary rules that will ensure that the local and state government does not spend more that it has. These include expenditure and tax limits. This means the budget size has to fit to the existing resources to the most practical extend possible. ReferencesBane, F. Et al. (1961). State Constitutional and Statutory Restrictions on Local Government Debt. Retrieved on 1st August, 2011. www.library.unt.edu/gpo/acir/Reports/policy/A-10.pdf
Saturday, December 14, 2019
Albert Einstein Book Review Free Essays
Albert Einstein remains one of the 20th Centuryââ¬â¢s most enigmatic yet popular figures. His high-minded concepts are more than most adults can handle, yet his popularity seems to rise with each passing year. His continuing importance to the world of physics is staggering given the recent advancements in the world of quantum physics. We will write a custom essay sample on Albert Einstein Book Review or any similar topic only for you Order Now Yet Einstein the man is a much a different person than Einstein the scientist. It is Einstein the man that we see here, in this wonderful book by Maree Ferguson Delano. Delano, who also wroteà The Photogbiography of Thomas Alva Edison, returns to the photobiography format here as well, and itââ¬â¢s a good thing because Einstein is difficult enough to digest as it is. Photo after photo shows Einstein as a definitely human scientist, one who cared deeply for his family and who wanted desperately to have a ââ¬Å"realâ⬠job. Einstein lived in Germany during the rise of the Nazis. The threat to his safety is very real, and it is partly because of the horrors that he sees growing up that he helps the Allies on the road to building the atomic bomb. He once wroteâ⬠Organized power can be opposed only by organized power. Much as I regreat this, there is no other way. â⬠The author does an excellent job of capturing the essence of the scientist and his momentous discoveries. (But the reader wonââ¬â¢t be able to get a complete picture of Einstein without a little further reading on his achievements. Delano tries mightily to distill the brilliance of Einstein into younger-reader-friendly terms, but it is a daunting task that escapes even the most brilliant of writers. His genius cannot be denied, however, and the author does a good job of displaying it for all to see. Einsteinââ¬â¢s theories of relativity and spacetime are amazing, especially considering that he was a terrible student, one whom one of his teachers predicted ââ¬Å"would never amount to anything. â⬠That he conceived these monumental ideas with nothing more than pencil and paper and his own imagination is breathtakingly amazing. One theme that em erges from this discussion of Einsteinââ¬â¢s life is how much he liked children. He felt that he never really grew up. He preferred the simple lives of children, who, in good times, didnââ¬â¢t have to worry about many things that their parents did, like food, clothing, and shelter. In his later years, he received thousands of letters every year. Many of those letters were from children, and he took great pleasure in responding to them. In doing so, as he did throughout his life, he didnââ¬â¢t talk down to children or force them to be adults to understand what he was saying. Rather, he became a child again, thinking in their terms and enjoying their lives, which were simpler than adultsââ¬â¢. The photos, provided as always by the excellent library of the National Geographic, are excellent in illustrating the life of a man who needs no introduction. The requisite timeline at the back of the book is a help as well, allowing the reader to put into perspective the events of Einsteinââ¬â¢s life. The Afterword is especially helpful, taking a look at how Einstein dominates public life even today, exactly 100 years after he announced his first theory of relativity. This book is recommended for older readers or for youngsters who have a basic understanding of physics. Some of the concepts are high-minded, and they have to be; this is not a bad thing. The author deals with the subject matter as ably as possible. The human story of Einsteinââ¬âas father, husband, devoted son, friend to childrenââ¬âshines through as well and can be understood by readers of all ages. Adults, too, will get a more rounded picture of the great scientist by reading this book, which, like its subject, doesnââ¬â¢t talk down to anybody, instead putting its complex subject matter into terms that can be understood. How to cite Albert Einstein Book Review, Essay examples
Friday, December 6, 2019
The Analyze Actions of Abbott and Ethics â⬠MyAssignmenthelp.com
Question: Discuss about the Analyze Actions of Abbott and Ethics. Answer: Every person who is a part of the society has ethical obligation in relation to other individuals and the society as a whole. In order to maintain peace and harmony in the society the government along with the presence of voluntary and unmodified ethics has in place mandatory and codified legal principles which person must comply with in relation to their actions. The purpose of the paper is to analyze actions of Abbott in the light of an ethical theory as well as from legal perspective. The theory which has been selected for analyzing the situation is that of Rights and Duties. According to the theory of Rights and Duties it is the obligation of a person to provide protection to rights and ensure the performance of duties. The rights and duties which are provided and imposed on a person are nearly absolute[1]. This means that under a very few, if any circumstances, only they can be compromised with. Therefore, a person is expected to ensure protection of rights along with the performance of duties under all circumstances. Thelaw does not permit stealing or theft in any situation or circumstances. A poor person cannot indulge in the act of stealing just because he is poor and has to steal for meeting is basic needs. A person is not allowed to make a defense in court that they had indulged in stealing because they were in dire needs[2]. It has been provided through the facts that Abbott is a student who comes from a poor family and he has to pay for his studies as well as contribute towards his family. He has also been recently diagnosed with iron deficiency and thus has been advised to incorporate iron into the diet which can be done by having more meat. He has further been instigated by his friends to steal from grocery stores. The moral reasoning behind the act is that stores earn a lot and have a responsibility to help poor students. According to Moorthy et al., It is the moral as well as legal duty of a person not to deprive any other person of their property in an unjust manner which includes theft[3]. There is no right which is provided to individuals where they are allowed to steel from other in any situation[4]. Thus the actions of Abbott in relation to stealing cannot be stated as being justified he does not have the right to do so in any situation. He may approach other government departments for help in relation to his problem but not steal from someone else. It is also his duty to ensure that he does not cause harm to other persons in the society which he has done to Ms Costello by stealing. In addition if he justifies his action of stealing as a matter of right that every person in need would be allowed to steal in the society and this would create a chaos[5]. Thus in this situation not only a legal breach has been made by Abbott but also an ethical breach in the light of Rights and Duties ethical reaso n. References Amos, T., et al. "The majority of crime: theft, motoring and criminal damage (including arson),[in:] Forensic Psychiatry: Clinical, Legal and Ethical Issues, J." Boca Raton (2014). Chris MacDonald, Law 122 Ethical Reasoning Module, Toronto, 2013.. Goh, Edmund, and Sandra Kong. "Theft in the hotel workplace: Exploring frontline employees perceptions towards hotel employee theft." Tourism and Hospitality Research (2016) Moorthy, M. Krishna, et al. "Employee perceptions of workplace theft behavior: A study among supermarket retail employees in Malaysia." Ethics Behavior 25.1 (2015): 61-85.
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