Keeping Two Sets of Records

Ethical Dimensions of Financial Accounting: Keeping two sets of Records Financial Accounting is an informational tool intended for both managers of a company and for external parties of an organization as defined by Garrison. There is also an existence of some regulatory bodies requiring the use of different principles accordingly within companies’ jurisdiction. In some cases, companies are required to keep two sets of accounting records. For example, publicly traded companies are required to use GAAP by the U. S. Securities and Exchange Commission.But GAAP and IFRS depreciation rules don't always match up. Companies routinely account for earnings and expenses differently on their annual reports, compared with their tax returns . A contributing factor to keeping separate records is the different treatment in measuring income. The two approaches used in measuring income is the accrual-based and cash based accounting. As defined in our textbook Managerial Accounting by Garrison, Accrual accounting measures income as the difference between revenues recognized in the period versus and the expenses that are matched with those revenues.In contrast, cash basis accounting measures sales unless cash is actually received similarly with costs; they are deducted from sales in the same period they are paid for cash disbursements. Varying approach to accounting for depreciation is also permiited such as charging expense over a short period of time compared to its useful life of certain assets. (straight line method versus the accelerated depreciation). This lets the fixed assets expense higher at the early years of its acquisiton, thereby reducing taxable income.This approach to depreciation poses a benefit to a company to actually invest in fixed assets which may lead to operating efficiences. Another perspective is that businesss usually does a separate keeping of record for tax accounting purpose in order to minimize the possible amount of taxable income. In realit y, companies tend to overstate income when the financial information is being presented to external creditors or investors, whereas understating it to government regulators.This is practically done by businesses to stay in business—which is logical and legal. The most important thing to be adhered is to report financials set within accordance to the tax regulations, otherwise a company will be subject to loss of credibilty and trustworthiness to stakeholders and other external parties. References: Is It Legal for a Business to Maintain Two Sets of Accounting Records? | eHow. com http://www. ehow. com/info_7840065_legal-two-sets-accounting-records. html#ixzz29M1e7rFq

Grievance Redressal System Essay

Broadly, a grievance can be defined as any discontent of dissatisfaction with any aspect of the organization. It can be real or imaginary, legitimate or ridiculous, rated or unvoiced, written or oral, it must be however, find expression in some form of the other. Discontent or dissatisfaction is not a grievance. They initially find expression in the form of a complaint. When a complaint remains unattended to and the employee concerned feels a sense of lack of justice and fair play, the dissatisfaction grows and assumes the status of grievance. Usually grievance relate to problems of interpretation of perceived non-fulfilment of one’s expectation from the organization. Aggrieved employees usually manifest defiant behaviour. The grievance procedure can be divided into two parts:- †¢ A formal grievance redressal process and †¢ An informal process of grievance handling All the employees of the Corporation fall under the broad purview of the grievance redressal system. Handling grievances There are three formal stages in which any grievance can be redressed. Each stage has a ‘form’ which is numbered according to whichever stage it belongs to. A grievance can be of any type ranging from problems regarding promotion to discharge and dismissal, and suspension but it is mandatory that the grievance should be work related and not personal. It is required that the grievance must fall under the following category to be considered one: 1. Amenities 2. Compensation 3. Conditions of work 4. Continuity of service 5. Disciplinary action . Fines 7. Leave 8. Medical benefits 9. Nature of job 10. Payments 11. Promotions 12. Safety environment 13. Super Annuation 14. Supersession 15. Transfers 16. Victimisation The list is indicative and not comprehensive. The apparent because or sources of grievances may always be the real ones. There is need for deeper analysis of the policies, procedures, practices, structures and personality dynamics in the organization to arrive at the real causes of grievances. Grievances stem from management policies and practices, particularly when they lack consistency, fair play and the desired level of flexibility. Grievances also may arise because of intra-personal problems of individual employees and union practices aimed at reinforcing and consolidating their bargaining, strength. The absence of proper two-way flow of communication can indeed be a fertile ground for breeding grievances. Individual or Collective (Group) Grievances The International Labour Organisation (ILO) defines a grievance as a complaint of one or more workers with respect to wages and allowances, conditions of work and interpretation of service, condition covering such areas as overtime, leave, transfer, promotion, seniority, job assignment and termination of service. The National Commission on Labour observed that â€Å"complaints† affecting one or more individual workers in respect of their wage payments, overtime, leave, transfer, promotion seniority, work assignment and discharge would constitute grievances. It is important to make a distinction between individual grievances and group grievances. If the issue involved relate to one or a few individual employees, it needs to be handled through a grievance procedure, but when general issues with policy implications and wider interest are involved they become the subject matter for collective bargaining. Reasons for grievances Grievances occur for a variety of reasons: Economic Wage fixation, wage computation, overtime, bonus Employees feel they are getting less than what they ought to get Working Environment Poor working conditions, defective equipment and machinery, tools, materials. Supervision Disposition of the boss towards the employee perceived notions of favoritism, nepotism, bias etc. Work Group Strained relations or incompatibility with peers. Feeling of neglect, obstruction and victimisation. Work Organisation Rigid and unfair rules, too much less work responsibility, lack of recognition. Effects of Grievances Grievances can have several effects which are essentially adverse and counterproductive to organizational purposes. The adverse effects include: a. Loss of interest in work and consequent lack of moral and commitment b. Poor quality of production c. Low productivity d. Increase in wastage and costs e. Increase in employee turnover f. Increase in the incidence of accidents g. Indiscipline h. Unrest, etc. Do’s and Don’ts in Grievance Handling – Check Lists All the points are not applicable to every case, but if the supervisor is familiar with all of them and observe them in his handling of grievances, he will be prepared for almost any kind of case that may arise.

Conflict managment among nursing professionals Essay

Conflict managment among nursing professionals - Essay Example Therefore, this paper is meant to research on how efficient communication among nursing professionals is very crucial in conflict management, workplace satisfaction, patient satisfaction and safety. Proper communication mechanisms are essential for conflict management among nursing professionals. Good communication skills aid in streamlining the relationship among the nursing professionals which provide a level working environment. In fact, efficient communication skills allow the nursing professionals interact freely and without commotions and therefore are able to execute their duties more efficiently and in harmony. It is through efficient communication that the nursing professionals can get to share ideas and gain more skills. The nursing professionals must strive to develop smooth communication strategies to aid in managing conflicts. Effective communication strategies enhance solution of issues on time before they get out of hand. For instance, timely management of hostility between two nurses will promote workplace satisfaction since the disagreement will last for a short time. According to Arnold & Boggs (2011), a hostile situation between nursing professionals may emanate from mockery of one’s opinion by others. In essence, the conflict management department should ensure that any communication made to ridicule someone’s opinion is prohibited to prevent a conflict from arising. In fact, the management needs to provide a level ground for dialogue between the conflicting parties. Dialogue is among the most preferable mechanisms for conflict management. Successful dialogue between quarreling nursing professionals can inculcate respect between them which might aid team building and efficient performance. Efficient communication eliminates confusion by patients and this promotes their satisfaction. Conflicts among nursing professionals result

Case Study on Research in Motion Essay Example | Topics and Well Written Essays - 1000 words

Case Study on Research in Motion - Essay Example Problem Definition With the introduction of Apple’s iPhone in the mobile industry, it was expected that market for BlackBerry would be hit severely. Common perception was that market for mobile phones was already over-congested and any new entry could have debilitating effect on Research in Motion (RIM). Jim Balsillie, the co-CEO of RIM, also felt the emerging challenge to RIM from the new technology convergence and started planning a strategy to position his company for capturing maximum market coverage (Carayannopoulos, 2012). Jim Balsillie considered iPhone as â€Å"one more entrant into an already very busy space.† RIM’s enterprise market was the target of competitors. Balsillie wanted to pursue a strategy the like of water rafting, with the purpose of attaining, â€Å"every last dollar [he could] possibly get† in revenue but also safeguarding his ship from the â€Å"rocks† lying in the way and place the company securely (Carayannopoulos, 2012, p. 1). According to Donnelly (2011) RIM’s stay in the market could be doubtful with the arrival of other strong entrants in the marketplace. Consumers have Apple’s iPad and the latest release iPad2. Another competitor, Cisco, is also fully prepared with its integrated release of Cius tablet, offering tough competition to RIM. Problem Analysis The consumer market for RIM’s Blackberry products, namely the Blackberry â€Å"Pearl† and the Blackberry â€Å"Curve†, according to market analysts, was an intelligent move, as it would offer RIM vast consumer market full of potential customers; also the enterprise market was comparatively smaller than the consumer market. It was definite, as observed by market analysts that with the advancement in technology and increase in competition, challenges before the RIM management in the context of realizing sales targets were genuine (Carayannopoulos, 2012). Global wireless market had been showing seamless growth an d subscribers were sure to cross the 3 billion mark by the end of 2007. Wireless device users were divided in different market segments of consumer using the mobile instrument for personal use, the prosumer using it for both business and personal use, and the enterprise segment where the device was wholesomely purchased for employee use. Market was already overcrowded with players such as Nokia and Motorola possessing comprehensive brand image, financial strength, experience, and network carrier collaborations worldwide. Their handsets were cost-competitive but were deficient in some sections such as data transmission and players like Nokia had collaborations with other partners for embedding email feature in their devices (Carayannopoulos, 2012). iPhone with dimensions of 4.5 by 2.4 by .46 was available to users with one large touch-screen functionality. Various features of iPhone such as email, camera, videos, music, and internet, according to analysts, set its class distinctly in multimedia. All reviews although were not as promising, as the whole web pages could be seen as on a computer and downloading was slack due to the sluggish speed of the AT & T’s network. There were other crucial business add-on features missing such as Microsoft Office/Exchange enabling both voice and non-voice data exchange and downloading over the internet. Balsillie finds Apple’s strategy of compelling subscribers to visit Apple’s iTunes music stores for activating the phones in

Information Security Access Control Methods Assignment

Information Security Access Control Methods - Assignment Example Passwords are granted to the end user for accessing their accounts. User access can be managed locally or by policies defined by the organization. It is a method of strengthening the network security by limiting the accessibility of network resources to communicating devices that fulfill with a proposed security policy. Network Access Control method restricts the end users from accessing particular resources within the network. (Helfrich, Frahim, Santos, & White, 2007, p. 396-397) A well planned network access control strategy includes anti-threat applications like anti-viruses, intrusion detection systems, spywares prevention programs, as well as access control lists (ACLs). It also shapes the individual access to particular resources, once connected. Access control for an OS establishes the process of implementing access level policies of the system’s resources satisfying the security policies of integrity, availability, and confidentiality. This procedure authorizes processes/users to carry out certain operation different resources of the operating system. It is method of securing information systems. It converts the information to some language that is only understandable by the user for whom it was ciphered. This process starts by ciphering the plain text to a cipher-text for scrambling the information into some cryptographic language. (Peltier, Peltier, & Blackley, 2005)The individual who performs the encryption and decryption is named as

History- Low Risk #8 The Crown Essay Example | Topics and Well Written Essays - 250 words

History- Low Risk #8 The Crown - Essay Example been made by the Indian company may be maintained at her authority’s pleasure, an indication that the Indians are subjects to the will of the colonial power. The Queen also views revolting Indians as enemies though she provides for qualified amnesty to those who wish to honor her authority. Her statement of protection of rights of the Indians and provisions for equal treatment for job opportunities however presents an appeal to the Indians that their welfare is of interest. The Queen therefore views the Indians as subjects who are slaves to her authority (Wason, p. 2, 3). The King Emperor however addresses the Indian people in a democratic tone. His speech identifies political freedom that the Indians are entitled to and which his authority wishes to grant. The king’s identification of successful initiatives by his authority towards peace, stability, and good governance that respect the will of the colonized territories means that the monarch values the Indians, not just as the colonized but also as a people who are entitled to good governance (Wason, p.

Planned Change Programs May be Harmful to Organizations Essay

Planned Change Programs May be Harmful to Organizations - Essay Example It is common for every organization that is interested in maximizing its profit to have well-structured organizational plans. Nevertheless, not all planned change works for the best interest of the organization in question. In fact many planned changes are considered to be of great harm to many organizations (Marion 2011). Nevertheless, research shows that there are available alternatives to planned changes.Planned changes are essential to better position the extension organization and focus on client needs and moving forward in sustainability programs (Marion, 2011).. Reorganization provides a framework for longer-term commitment to organizations and sub units are being encouraged to put work teams in place to ensure that each sector integrates staff and services into a cohesive, focused business unit (Cheremisin and Davletshin, 2010). Consultation and participation are believed to be essential for the successful development and implementation of organizational goals and objectives. Each work team is asked to develop an effective process for discussion of major challenges and opportunities facing the organization, if possible, over the next decade. Updated strategic plans are then developed.In addition to this, these plans form a framework for focusing organizational resources on the most strategic fields by using a well laid out approach. Updated strategies are implemented by workers at all levels of management in many organizations, 90 percent of the work force is provided by the human beings.

Substantial development and its benefits to Toronto Essay

Substantial development and its benefits to Toronto - Essay Example Sustainability entails that we should consider the world to be a system connected in both space and time, hence an environmental blunder committed in a particular place in the world, will be felt worldwide and in generations to come. In a developmental context, sustainability calls for a decision making process that is futuristic. It strives to bring a balance between the competing needs and environmental consciousness. According to Stockholm Partnership Forum for Sustainable Development (2012), Stockholm is one of the world’s greatest cities that have highly embraced the idea of substantial development though it has been facing a lot of challenges. The city offers an attractive and conducive environment for its citizens in both the working and living arenas. Through its principle of sustainability, has been seen to grow substantially in terms of economics. For instance its 2012-2015 environmental program is envisioned in the principle of promoting an appealing and developing city where individual’s needs are approached from both a qualitative and bio-diversity approach. The program seeks to promote a transport system that is environmentally efficient, sustainable use of resources (land, energy and water), effective waste treatment techniques and production of human friendly structures and goods. The combined approach of BBP-NC and TGS will surely benefit the city through infrastructural expansion as well as health care costs. This is because it aims at providing infrastructural structures that are long lasting and eco-friendly. Sustainability emphasizes on recycling and proper utilization of resources, principles which are very prominent in both the two approaches (Lindstrà ¶m & Kà ¼ller, 2008). Furthermore, if natural resources such as air and land are abused currently, their long felt effects such as global warming will be felt intensely in the future. This is why TGS and BBP-NC strive to reduce significantly the amount of carbon dioxide

Seven Ancient Wonders Of The World Essay Example for Free

Seven Ancient Wonders Of The World Essay Man fears Time, yet Time fears the PyramidsThe Great Pyramid of Giza lies next to Cairo. It is today in greater Cairo. According to the wonders of the ancient world, the pyramid of Khufu is the only pyramid included in the list of the wonders. The other two of the pyramids of Giza are excluded from the list. This is the only monument of the seven wonders to survive till today in perfect condition and managing mere escapes from fires, earthquakes and other common disasters that hold a threat to anything other large artifact stands on earth. It today is in perfect condition despite its loss of height and its unperfected preservation of outside rock smoothness and quality. It was constructed by the Egyptian pharaoh: Khufu of the fourth dynasty. It held its purpose as his tomb, and a few years later its purpose came into use. It is the only surviving ancient wonder. The Hanging gardens of Babylon was located on the east coast of the river Euphrates. It is currently located 50 kms south of Baghdad in Iraq. These hanging gardens were built in the Babylonian empire at the time of the neo-Babylonian dynasty and built by the famous king Naboplashars son: Nebuchadnezzar II. Its purpose was to please the wife of Nebuchadnezzar, whom liked mountain, surrounded areas. The only remains of the gardens were the foundations excavated in more recent archaeological projects in Iraq. However the gardens were accurately reconstructed with many positive and negative arguments about the artificial structure. The Hanging Gardens of Babylon were very well renowned for its system of water fountains, pipes and irrigation structures, which take care of the garden leaving the grass permanently green and the trees and bushes regularly watered. The statue of Zeus at Olympia was located in the ancient town of Olympia, on the modern map; the monument is located on the west coast of Greece, approximately 150 km west of Athens. The construction of the statue was completed in 450 BC. It was built in honor of the god Zeus. As the importance of the ancient Olympic Games in Greece became more demanding, important, and cultural, the Greeks needed a temple that was new, large, one worthy of the king of the gods. Thus they built the statue of Zeus. It was made a wonder of the ancient world due to its magnificent interior statue. It is well renowned for the statues sandals and robes which were made of gold and the temples Doric styled design. As the years passed, several natural disasters such as earthquakes, landslides and floods did immense damage to the structure. Later on, the inner statue of Zeus was transported to Constantinople. There it suffered from a fire and today the only remains of this temple are rocks and debris. The Ancient temple of Artemis is located in the ancient city of Ephesus near the modern city of Selcuk 50kms south of Izmir in Turkey. It was built in honour of the divinities of hunting, wild nature and fertility: the goddess Artemis. The structure was believed to be the most beautiful structure on Earth and was built around 550BC. The temple was both a market place and a religious institution. It was a temple built of the greatest marble and consisted of bronze statues of the goddesses. The temple was later on burned to the ground by Herostratus who wanted to immortalize his name under the name of history and existence and he was very successful. Then a law had been created that whoever spoke of him shall be executed. It was a coincidence that Alexander the great was born on the same night of destruction of the temple, and the goddess Artemis was too busy taking care of the birth of Alexander to save her temple. Though the temple was rebuilt and now named temple E, the temple which was actually the wonder is now nothing but foundations and rock. The mausoleum at Halicarnassus is located in the city of Bodrum (Halicarnassus) on the Aegean Sea in south west Turkey. It was built as a tomb for the king of the empire Caria. It was well renowned for its extreme beauty and the finest marble of which it was built with.it is also known for its beautiful inner statues. Later on in the early 16 century, the structure faced an end. The knights of st John built a massive crusading castle and decided to fortify it. Thus they used the mausoleum to supply their  material. They displaced every block from the mausoleum to build their walls. By 1522, the mausoleums foundations were also incomplete, it had been cleared. The Colossus of Rhodes was located at entrance of a harbor in the Mediterranean island of Rhodes at Greece. In 304BC, after the people of Rhodes came to a peace agreement with the Antigonids, they collected their leftover weapons from outside their territory where the Antigonids have been trying to siege Rhodes in order to break their alliance with Ptolemy I from Egypt. They sold the weapons and collected the money and built the statue in symbol of their freedom. It took 12 years to construct the structure, and it lived for only a mere 56 years. It was broken by an earthquake at its weakest point, its knees. Around AD654, it was sold to a Jew. The statue was well known for its amazing shape of it standing on two pieces of land which were joined the major island. Each mini peninsula had a leg on it and the statue lifting a torch into the sky. The statue was a divinity: the sun god of Rhodes-Helios. The Lighthouse of Alexandria was located on the island of pharos currently in Alexandria in Egypt. It was built in honor of the savior gods. It was necessary that they built that lighthouse because of the dangerous and rough rocked coastline of Alexandria. So they built it to save the ships from danger. It was very well renowned for its mirrors which could reflect light for over 50 miles. It was the only wonder of the seven wonders of the ancient world that had a purpose that would serve several people with an additional purpose other than religion. It was the most important of the Seven Wonders of the Ancient world. The list of the seven wonders of the ancient world was originally compiled around 200BC.many suggestions, arguments and changes have been made to the list when finally during the middle ages the list was recompiled, even though most of the monuments didnt even co-exist. For the ancient people and workers who built and saw the wonders being built to them was a celebration of either religion, peace, burial or afterlife ceremonies, freedom or simply the beauty of the structure like the hanging Gardens of  Babylon. others had a more important and divers purposes such as the Lighthouse of Alexandria which was built in honor of the savior gods and was built to help the ancient sailors to a peaceful trip back or to the harbor. Some structures like the Great Pyramid of Giza were spectacular and complicated structures with several passageways, corridors, traps and escape shafts to confuse tomb raiders. However, every single wonder was truly spectacular and the ancient world wouldnt have bee n able to support its massive reputation without these structures. Bibliography http://ce.eng.usf.edu/pharos/wonders/pyramid.htmlhttp://www.unmuseum.org/ztemp.htmhttp://ce.eng.usf.edu/pharos/wonders/zeus.htmlhttp://www.cnn.com/TRAVEL/DESTINATIONS/9705/seven.wonders/http://www.crystalinks.com/seven.html

ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Example for Free

ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Effectiveness of Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. The study is focused in examining the relationship between the employees’ attitude and perception and the internal Audit’s effectiveness in delivering on their roles in a rapidly evolving environment and public’s awareness of their roles. The main aim of this research study is to better understand  and measure the effect of employee’s attitude and perception on the effectiveness of internal audit in public institutions, with National Social Security Fund as a case study. A survey of sampled 425 employees will be undertaken and the results of the quantitative and qualitative survey findings will be reported. The research is designed to be conducted using both quantitative and qualitative approaches by use of literature review, survey, and case study. Data will be collected from the chosen sample through structured questionnaires and semi-structured interviews as well as review of available documents and records targeting members of the Internal Audit. Data will be analyzed using the Statistical Package for Social Scientists (SPSS) version 11.0 tool, which is a computer based automated statistical tool and conclusions drawn; from the findings of the study, recommendations will be made which will help institutions to determine paradigm shift in attitude and perceptions by employees necessary to keep the internal audit as an effective critical function relevant in the future for robust public sector financial management and governance to assist organizations achieve their goals. CHAPTER ONE INTRODUCTION 1.0 Background to the Study. Traditionally, internal auditing in the public sector served as a simple administrative procedure to ensure compliance and it comprised mainly of checking for accuracy of transactions, pre-payment verification and control, counting assets and reporting on past events to various levels of management. However, combinations of factors in the social-political and economic discourse globally have led to greater citizen awareness and participation in the public sector governance. As a result, public institutions are moving towards higher levels of transparency, efficiency, accountability and integrity in the use of public resources. Consequently, the Institute of Internal Auditors (IIA, 1999a) redefined internal auditing as: †¦. an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by  bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. This definition signifies that internal audit has undergone a paradigm shift from an emphasis on accountability about the past to improving future outcomes to help auditees operate more effectively and efficiently (Nagy and Cenker, 2002; Stern, 1994; Goodwin, 2004). Since, the definition equally serves both the private and the public sectors (Goodwin, 2004), it is used in this study as a basis to analyze public sector internal audit effectiveness. Internal audit is effective if it meets the intended outcome it is supposed to bring about. Sawyer (1995) states, â€Å"†¦ internal auditors job is not done until defects are corrected and remain corrected.† Van Gansberghe (2005) explains that internal audit effectiveness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient service delivery, as this drives the demand for improved internal audit services. Traditionally, ineffectiveness of internal audit has been as a result of understaffing, unqualified and nonprofessional staff and underfunding. Despite invigorated internal audit function with sufficient well trained, qualified and professional staff topped up with adequate funding in the public sector institutions such as National Social Security Fund (NSSF), and being charged with responsibilities of advising management on issues of policy and compliance, accountability, financial reporting, safeguarding of assets, risk management, prevention of fraud and on economic and efficient use of resources (PFA, 2003): there are continued incidences of budget deficits, unpaid utilities, unremitted pensions, unproductive investments, irregular payments, unaccounted for funds, loss of pension cash, non compliance with policies and procedures and general mismanagement of funds. A report by the Auditor General tabled in Parliament in June, 2013 indicated savers could have lost billions of shill ings in dubious transactions and shady land deals (SNP, June 6, 2013). There is urgent need to identify critical success factors to enable the internal audit to perform effectively the roles for which it is intended in the public sector financial management and governance. 1.1Statement of the Problem Public sector institutions have functional well funded internal audit departments with well qualified and professional staff whose role is to provide the management with re-assurance that internal controls systems are adequate and that they are complied with, that risk exposures are identified and addressed, and that fraud is quickly identified and inherently deterred. However, internal auditors have continued to be ineffective as envisaged by continued incidences of fraud and corruption, abuse of authority and outright financial mismanagement of massive scale due to perception and attitude issues towards their work. This precipitates the increased risk of financial failure of the institutions, poor and compromised service delivery, public agitation and political disaffection towards the government of the day. Little has been researched on the effect of employee’s perception and attitude on the effectiveness of internal auditors. This study therefore is meant to bridge that ga p by finding out to what extent the employee’s perception and attitude is attributed to ineffectiveness of the internal auditors thus affecting the delivery of assurance services `central to organization achieving its objectives. 1.2Purpose of the Research To determine paradigm shift in employee’s perception and attitude necessary to keep the internal audit as an effective and critical function relevant in the future for robust public sector financial management and governance. 1.3Objectives of the Research The research will be guided by the following objectives: 1. To determine the effect of perception and attitudes on the effectiveness of internal audit in the public sector financial management and governance. 2. To identify value addition services required to enhance relevance and effectiveness of the internal audit function in the public sector. 3. To identify the measures that would enhance or maintain better perception and more positive attitude by employees towards internal auditors. 1.4Research Questions The research questions of this study shall be: 1. How does employee’s perception and attitudes towards internal auditors affect internal audit effectiveness in the public sector financial management and governance? 2. Which value addition services are required to enhance relevance and effectiveness of the internal auditors and in effect ensuring they are perceived well? 3. What steps can be taken to ensure the employees continually maintain a positive perception towards the internal auditors so as to achieve organizational goals? 1.5Significance of the Study This study seeks to generate useful insights on how managing employee’s attitude and perception affects internal auditor’s effectiveness which then can be used by the government and public institutions. This promotes effectiveness in the role of internal audit functions in the public sector financial management and governance by addressing the employee’s attitude and perception. It can also be used by researchers for further research as this is a new area to be studied. 1.6 Basic assumptions of the study It is assumed that the respondents would be co-operative and provide accurate information when responding to the research questions. It is also assumed that the sample size to be chosen will be adequate to enable the researcher draw valid conclusions about the population. 1.7Limitations of the study Time constraint is a limiting factor because the study has to be concluded within a short time. Availability of funds is also a limiting factor to the study since the researcher is self sponsored. There is also no assurance that the respondents would return all the questionnaires duly completed, neither is there a guarantee that the subjects would respond to all the questions put forward to them comprehensively. The answers of some respondents may not be representative of the whole population. The condition of the subjects may affect their responses as emotions may be involved thus affecting their accuracy in responding. 1.8Delimitation of the study The study shall be restricted to three Branches of National Social Security Fund, within Rift Valley region. The study shall focus on how effectiveness of internal audit functions in public sector financial management and governance are affected by employee’s perceptions and attitudes. Public sector may be defined to include the Central Government, the courts, the National Assembly, the Senate, Constitutional Commissions, County Governments and institutions and bodies formed under an Act of Parliament. For precision and focus, the purpose of this study shall be restricted to public sector institutions formed under an Act of Parliament and case study is NSSF. Literatures on other independent variables are not to be studied as this research is to be narrowed down to employee’s perceptions and attitudes only. Due to time constraints and the budget, population to be studied is only narrowed down to NSSF staff which is convenient to the researcher within the province. On the methodology to be used, Telephone interviews wouldn’t be applied as it is unreliable, the employees may not cooperate, and is expensive than a candid face to face interview where all staff may be met in the same place as per their convenience. 1.9Organization of the study Chapter one provides a background on internal audit effectiveness, statement of the problem, purpose and objectives of the research, research questions that the study looks forward to answering, significance of the study, basic assumptions of the study, limitations to the study and delimitations of the study. Chapter Two outlines the various schools of thought on what constitutes internal audit effectiveness and factors affecting it, as expounded in various literatures available. Chapter three outlines the research design and methodology used for purposes of completing the study. It also describes in details research design, target population, sample, sampling procedure and data collection instruments. Chapter four will contain data analysis, presentation and interpretation while chapter five shall provide a summary of findings, discussion, conclusions and recommendations. This is followed by references and appendices sections. CHAPTER TWO LITERATURE REVIEW 2.0 Introduction This chapter is will cover critical review of literature by other scholars and writers in relation to and the implication of employee perception and attitude on internal audit function and its effectiveness in the public sector financial management and governance. 2.1 Internal Audit Function Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations (IIA, 2002). It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (Collier, etal, 1991). With this description forming a foundation, the essential characteristics of an effective internal audit function can be framed. According to Institute of Internal Auditors (IIA, (1999), internal audit is an important part of the corporate governance structure within an organization. Corporate governance includes those oversight activities undertaken by the board of directors and audit committee to ensure the integrity of the financial reporting process. Three monitoring mechanisms have been identified in the corporate governance literature. They are external auditing, internal auditing and directorships (Anderson et al, 1997; William, 2000) as well as the audit Committee (IIA, 2003). 2.2Internal Audit Evaluation Evaluating the internal audit function is to examine how well it can detect errors within an organization as well as fraud that have received greater emphasis (Rittenberg Anderson, 2006). The internal audit function is an important function that has been shown to add value and reduce detected errors by external auditors (Godwin, 2003; Carcello, 2005). Farber (2005), observed that the objective of internal audit function is to improve on the effectiveness of risk management, control and governance. Nestor (2004)  observed that internal audit function is taken to be an important governance tool to protect corporations from internal criminal behavior. Further, the professional literature suggests that internal audit is a vital tool in fraud detection when assets are misappropriated by employees or outsiders (Carcello et al, 2005b; Rittenberg and Anderson, 2006). As a result of the increase in accounting scandals in recent years, the internal audit function has received impressive atte ntion as an important contributor to effective public sector financial management and governance. Furthermore, the issue of effectiveness of internal audit is indispensable because it will create improvement in the government ministries (Unegbu Kida, 2011). In line with this, consideration over the measurement of the effectiveness of internal audit function keep receiving significant challenges, consisting the finding of the best and relevant method for measuring the efficiency and effectiveness of internal audit (Bota Palfi, 2009; IIA, 2010; Spertus et al, 2010). In this vein, measurement of internal audit effectiveness should be considered because it has a role to play in achieving public sector objectives. Therefore, Arena and Azzone (2010), Chaveerug (2011) and Mihret et al, (2010) emphasize the need for future studies to examine the factors that influence internal audit effectiveness and the possible interactions among them. Equally, it is interesting to focus on the model that will lead to the strength of internal audit effectiveness (Aguolu, 2009). Consequently, many stu dies that have been conducted on internal audit effectiveness give more concern to private sector and the central government and its various ministries and departments. Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. 2.3Internal audit effectiveness: The word â€Å"effectiveness† have been defined by different researchers, for instance Arena and Azzone (2009) defined effectiveness â€Å"as the capacity to obtain results that are consistent with targets objective,† while, Dittenhofer (2001) view effectiveness as the ability toward the achievement of the objectives and goals. In the same context, a program can be seen as effective if its outcome goes along with its objectives (Ahmad et al, 2009; Mihret et al, 2010). In this situation, internal audit effectiveness means  the ability of the internal auditor to achieve the established objective within the public sector institution. This goes along that the objectives of an internal audit for every organization depend on the goals set out by the management of the organization (Pungas, 2003) as such, the objective of internal audit in public sector institutions should also go a long with the set up goals by the management of the particular institutions and Acts of Parliament that established them. With regard to that, the internal audit should be able to achieve the established objective in order improve the performance of the organization. Consequently, to determine whether the internal auditing function is operating effectively or not, some things have to be considered which include; identification of the basic objective of internal auditing; define the goals to be accomplished by the internal auditing and establish measures that will assist toward the achievement of those goals (Aguolu, 2009; Dittenhofer, 2001) while Cassandra et at (2008) argued that in order to achieve internal audit objective, three basic c onditions must be satisfied i.e. independence; organizational status; and objectivity, also (Feizizadeh, 2012) consideration was that, for an internal audit function to achieve high levels of effectiveness these four items must be consider; goes along with stakeholder needs; achieves best to his abilities; complies with relevant professional standards and; performance measures. Thus, Beckmerhagen et al (2004) also argued that the audit effectiveness should not be measured based on achievement of the audit objectives or on the number of findings of the internal auditor alone, but also more important is to determine the quality and suitability of the audit plan, execution and follow-up. Similarly, Shareholders have the power to remove any internal auditor that is ineffective (Dhamankar Khandewale, 2003). This should also be the case in public sector, where internal auditors that are not effective despite the provision of all necessary measures that might have improved their effectiveness, should be removed by the stakeholders. Generally, researchers have also indicated some of the reasons behind the ineffectiveness of internal audit to include; ineffective management controls, non clear definition of objectives by some organizations and inadequate support from top management (Ahmad et al, 2009; Dittenhofer 2001; Unegbu Kida, 2011). Therefore, in line with their findings, the implications of an ineffective internal audit in a public sector management can lead to; the possibility of the emergence of fraud; low or non compliance with internal policies and procedures; ineffective financial decision for successful operation (Unegbu Kida, 2011). Hence, the effective internal audits carry out an independent evaluation of the financial and operating information and systems and procedures with a view to provide good recommendations for improvements (Mihret Yismaw, 2007; New Delhi, 2006). That is why proper internal organization is also essential factor that lead to the achievement of internal audit effectiveness. Similarly, internal audit effectiveness can also be enhanced by ensuring consistency in the documentation of audit work, quality of reporting and proper implementation of their recommendation (Mihret Yismaw, 2007). Therefore, having such effective internal audit within organization, will automatically helps to achieve performance and profitability and prevent in loss of revenues particularly in public sectors (Vijayakumar Nagaraja, 2012), even though Pilcher Gilchrist and Singh (2011) observed that efficiency and effectiveness of audit in a public sectors context is more complex than in the private sectors. Several studies have been conducted on the internal audit effectiveness. For example the study carried out by Ahmad et al (2009) on the effectiveness of internal audit in Malaysian public sector, using simple percentage for data analysis found the lack of audit staff is ranked as the major problem faced by internal auditors in conducting an effective internal auditing. The study concluded by suggesting that future studies should adopt other methods such as field survey of wider groups of internal auditors both in public and the private sectors. Likewise, Theofanis, et al (2011) examine the relationship between element of internal control system and internal audit effectiveness and the result of the study reveal positive relationship between the two relationships. Even though the studies used only 52 Hotels in Greek as a sample and mail survey for data collection, but at conclusion they suggest that if future studies should carried out research on internal audit effectiveness with large sample, the result will be better than their own. Also Feizizadeh (2012) carried out study on strengthening internal audit  effectiveness and found that most of the companies measure and quantify the performance effectiveness of their business activities. Therefore, looking at the above studies, they consider the effectiveness of internal audit at company’s level, hotels and banks ignoring such effectiveness at local level. In this vein, this study extends the previous study through examining such effectiveness at public sector institutions and mainly on the employee perception and attitude which many did not cover. 3.4 Conceptual Framework Figure 1: Conceptual Framework of factors influencing Internal Audit CHAPTER THREE RESEARCH METHODOLOGY 3.0Introduction This chapter will focus on the methodologies used for the study which will include: research design, study area, identification of the target population, sample selection method and size, data collection techniques, data analysis methods and the anticipated constraints. 3.1 Research design The study will adopt a cross sectional survey design where both qualitative and quantitative methods of data collection and analysis will be used. The respondents will be selected from different departments within the branch; this includes; managers, Internal Audit, Human Resource, Information technology staff, Finance and Accounts staff of NSSF. 3.2Scope of the study The study will be carried out at NSSF Branches at Nandi Hills, Kericho and Sotik in Rift Valley Region. All information and respondents targeted to participate in the study are expected to be easily accessible in the offices situated in these places. Other variables will not be considered in this study. It is limited to the attitude and employees’ perception 3.3Population The public sector in Kenya constitutes the central government and the allied ministries and departments, the county governments and the related departments, the courts, constitutional commissions and institutions and bodies formed through Acts of Parliament. It is the single largest employer of internal auditors, but the target population for this study within the NSSF will include and be stratified as: Branch Managers, Accountants, and other staff, totaling 425 possible respondents. 3.4Sample Selection and Size A purposive sample is used. Accordingly a survey type of research will be adopted in which a sample from the target population will be used for the study. The total staff population in NSSF is 1455. To arrive at the sample size for the purpose of this research study, a sample size calculator is used. By putting the confidence level at 95% and a confidence interval of 4, the sample size needed to be selected is from the 1455 employees will be 425 which represent 29.2% of the sample target population. This represents an average of a third of the total number of members of staff and will be representative enough for this research. It is distributed as shown in the table below: Composition of staff with NSSF Kenya for the purpose of the research working. Category Target Population Target Sample Percentage of target population Managers

The Barriers To Communication

The Barriers To Communication While there are many subtleties to communication between people with some basic skills can actually help you to be even effective communicator. On this assignment we will explore barriers to listening and strategies for effective listening, Barriers to accurate perception and barriers to effective verbal communication and strategies for accurate perception and lastly strategies for effective verbal communication. Listening may not seem like a complicated process when someone speaks you listen. As you are ready to receive the information and being communicated you are likely not actually realizing that you are decoding the dialogue or interpreting it Barriers to Communication If noise is whatever interferes with communication between sender and receiver (and vice versa), its important to understand what causes noise-what are the main barriers to communication. There are three main types of barriers: external, internal, and semantic. à ¢Ã¢â€š ¬Ã‚ ¢ External barriers to communications include environmental and visual distractions. Suppose you are listening to your professor and suddenly you see your favorite movie star walk by in the hallway. Do you think you would hear and understand everything your professor was saying at that moment? Or maybe youre on a date and having a hard time hearing what your companion is saying because of the racket in the restaurant. à ¢Ã¢â€š ¬Ã‚ ¢ Internal barriers come from within the receiver. They include not paying attention or not listening, boredom, and lack of interest. If a student is sitting in class daydreaming instead of listening to the instructor, for example, how much communication is taking place? à ¢Ã¢â€š ¬Ã‚ ¢ Semantic barriers come from differences in language, education, and culture. Obviously if the sender is speaking in English and the receiver doesnt understand English, theres a problem. But even if the sender and receiver speak English, they may not speak the same dialect. The words they use may not mean the same thing. If you order a soda in Washington, DC, for example, youll get a soft drink. If you order a soda in Detroit, youll get a drink made of soda water and flavored syrup with ice cream floating in it. If youre from the United States and youre speaking to a Scot from Glasgow, you may have a hard time simply understanding his Pronunciation. And your accent may be incomprehensible to him! Four Steps to Effective Interpersonal Communication If you are the sender, its your job to find ways to penetrate the noise that prevents clear communication. Following these four steps in your communication will help you do so: 1. Focus your message 2. Magnify the listeners attention 3. Penetrate barriers 4. Listen actively. Focus Your Message Focusing your message means planning before you speak. Think carefully about what you want to say and how you want to say it. Decide what your goal is: to inform, to persuade, to direct, or to do something else. Be sure you understand who your audience is so you understand where the audience is coming from as it receives your message. Make sure your message is specific and concise. Get to the point; dont be diverted into side issues. Present your message politely, and be objective-state all sides positions fairly before arguing your own. (If the listener perceives that you are biased, this itself can become an important barrier to communication.) Magnify the Listeners Attention Ask yourself: Why should my listener care about what I have to say? You must create interest-make your message relevant to the listener. If your instructor suddenly announces that something will be on your next exam, youre more likely to pay attention. If you announce that what youre about to say will save your listeners money, youre likely to grab their attention. Find something in your message that your listener can relate to and make sure you highlight that. Make it clear that your message is important. For example, if you suddenly announce that What Im about to say could save your life, before you discuss a crucial safety issue, youll grab the listeners interest. But your ideas must really be important. Simply declaring that they are wont do it-you must persuade the audience through the clarity and logic of your arguments and your evidence that your message really is significant. Again, think about your message from the audiences perspective instead of your own. This means knowing your audience. Deliver your message so that it naturally draws your listeners attention. Penetrate Barriers One serious barrier to clear communication is vagueness. If you say, There was a fire downtown last night, you have communicated little. If you say, however, Twenty fire trucks from three different towns fought an inferno last night that destroyed an entire city block, including a fireworks factory, your concrete description has communicated a good deal more. The listener now understands that youre talking about a major disaster, not a fire in a trash can. Your concrete description helps the listener create a mental picture, or visualize the blaze.

Form and Structure of the play Blood Wedding :: English Literature

Form and Structure of the play 'Blood Wedding. Form and Structure The play 'Blood Wedding' has Three Acts and Seven scenes all together. In the first act we are introduced to all of the characters, where we see their first impressions of them. In act two we see the characters developing, learning new things. In the end we have an ending, which isn't expected and could shock the audience. Lorca was a Spanish writer so therefore his play is set in the Spanish culture. The play begins by introducing the mother and the bridegroom who are arguing about knives. As the audience we begin to notice that the mother has a problem with knives. The pace of the two characters was relaxed at first but soon the tension begins to rise between the two characters as soon as the word knife was mentioned. When the bride arrives, the atmosphere of the play changes, the happy atmosphere is interrupted. The mother begins to get cautious, as she is not keen on the bride at first because she knows absolutely nothing about her. When the mother meets the bride and her father, the two parents start to compare there son and daughter too one another, I think this shows that there is a competition atmosphere between the two characters, this is when the tension begins to rise again, the mood becomes jealous because I think Lorca wants to set the father that he wants his daughter to be the best and this is the same with the mother. "My son has the very best of prospects." "My daughter is the finest of girls." As the visit continues, I notice that the bride is a bit awkward with the mother, she sounds as though she is hiding something. I think this causes a great amount of tension, the atmosphere starts to become dark and secret. We also notice that the bride is acting around the mother, giving her sharp answers, she sounds as though she doesn't want to get married, unsure of her decision. I think the bride is a very important character of the play as the pace, tension, atmosphere and the mood changes. The tension and the pace continues rising, the atmosphere is starting to get deceitful as she doesn't want to marry the bridegroom and the mood becomes secretive. On the day of the wedding, we see that the atmosphere is confused, flustered and closed because I feel that the bride knows she doesn't have much time to decide if she will go through with the wedding. As the maid continues to do the brides hair, we notice that the maid is

Responsibility in Fred Gipsons Old Yeller Essay -- Fred Gipson Old Ye

Responsibility in Fred Gipson's Old Yeller Responsibility may be defined as "a form of trustworthiness; the trait of being answerable to someone for something or being responsible for one's conduct." (www.thefreedictionary.com) Responsibility is shown all through Fred Gipsons novel Old Yeller about a family living in the dangerous wilderness in 1860. The young hard working Travis, his loving mother and the loyal dog Old Yeller all show responsibility. Travis has many responsibilities when his father left for the cattle drive and he must work hard to take care of his family. Papa's chores weren't easy. Marking their hogs was a lot of hard work. Old Yeller and Travis work together to mark all thirty hogs. The job gets dangerous when the two get hurt badly from the mad hogs. In addition to marking the hogs Travis also had to supply food to his family. Killing a deer on the run Travis feels proud and important supplying food to his family. Above all Travis had to keep the varmints out of the corn patch. Again Travis and Old Yeller work together staying up at all hours of the night fighting off the varmints in the corn patch. Travis working hard and his responsibility was not enough for the family. Mama also had to work hard for the family’s survival. Hard work was a big part of the family’s survival but the family also needed loving care supplied by Mama. Mama showed her loving care by keeping her family well fed. When Bud Sanderson comes to claim Old Yeller Mama ma... Responsibility in Fred Gipson's Old Yeller Essay -- Fred Gipson Old Ye Responsibility in Fred Gipson's Old Yeller Responsibility may be defined as "a form of trustworthiness; the trait of being answerable to someone for something or being responsible for one's conduct." (www.thefreedictionary.com) Responsibility is shown all through Fred Gipsons novel Old Yeller about a family living in the dangerous wilderness in 1860. The young hard working Travis, his loving mother and the loyal dog Old Yeller all show responsibility. Travis has many responsibilities when his father left for the cattle drive and he must work hard to take care of his family. Papa's chores weren't easy. Marking their hogs was a lot of hard work. Old Yeller and Travis work together to mark all thirty hogs. The job gets dangerous when the two get hurt badly from the mad hogs. In addition to marking the hogs Travis also had to supply food to his family. Killing a deer on the run Travis feels proud and important supplying food to his family. Above all Travis had to keep the varmints out of the corn patch. Again Travis and Old Yeller work together staying up at all hours of the night fighting off the varmints in the corn patch. Travis working hard and his responsibility was not enough for the family. Mama also had to work hard for the family’s survival. Hard work was a big part of the family’s survival but the family also needed loving care supplied by Mama. Mama showed her loving care by keeping her family well fed. When Bud Sanderson comes to claim Old Yeller Mama ma...

Final Paper Cost Accounting Essay

Principles of Accounting II Cost Accounting Accounting is the accumulation and aggregation of info for decision makers including administrators, traders, authorities, loan providers, as well as the general public. Accounting systems impact behavior and administration and have effects across divisions, companies, and even nations. This report will provide the reader a knowledge regarding cost accounting. This report will talk about: Why is cost accounting so essential to the achievement of the company; what are the different ways of cost accounting and how are they utilized; how does an operating budget work in order to control a firms administration; what are the factors of a financial budget; how are financial budgets developed; what is variance analysis and the way its utilized. Cost accounting can be defined as the procedure of gathering, computing, assessing, interpreting as well as reporting cost info which is both helpful and related to the internal and external stakeholders of a business. Among the many advantages of cost accounting is that it converts data into info, knowledge and wisdom regarding a business entitys functions which is helpful for: gauging efficiency, decreasing or controlling expenses, deciding the charges or rates for services and goods, determining to approve, change or stop a plan or activity. One more advantage is that info on the costs programs as well as activities can be used as a foundation in order to approximate future expenses in organizing as well as analyzing budget requests. As soon as budgets are authorized as well as executed, cost info serves as a helpful comment on efficiency. In addition to that, costs might be compared to known or supposed advantages in order to identify value-added and non-value added actions. Deadline: ( ), Business – Acc†¦ To download this tutorial follow the link – https://bitly.com/12B1whO There is no denying the important role a college education can play in just about anyone’s life. But, many worry that they do not know enough about  higher education to make intelligent decisions about their future. By keeping the above information close at hand, it is possible to make the entire process clearer and much more intuitive than you may have thought possible. Deadline: ( ), Business – Accounting Week1 D1: As you have learned in this week’s readings the Accounting Equation is + Owners’ Equity. Is the accounting equation true in all instances? Provide sample transactions from your own experiences to demonstrate the validity of the Accounting Equation. D2: What does the term account mean? What are the different classifications of accounts? How do the rules for debits and credits impact accounts? Please provide an example of how debits and credits impact accounts. Assignment: (see attached file) Week2 D1: Financial statements are a product of the accounting cycle. Think about two different companies: a manufacturing company, and a retail company. Why would different companies have different accounting cycles? Would you expect the steps of the accounting cycle to be the same for each company? Why or why not? D2: What is the purpose of a bank reconciliation? What are the reasons for differences between the cash reported in the accounting records and the cash balance in the bank statements? Assignment: See attached file Week3 D1: The controller of Sagehen Enterprises believes that the company should switch from the LIFO method to the FIFO method. The controller’s bonus is based on the next income. It is the controller’s belief that the switch in inventory methods would increase the net income of the company. What are  the differences between the LIFO and FIFO methods? D2: A variety of depreciation methods are used to allocate the cost of an asset to all of the accounting periods benefited by the use of the asset. Your client has just purchased a piece of equipment for $100,000. Explain the concept of depreciation. Which of the following depreciation methods would you recommend: straight-line depreciation, double declining balance method, or an alternative method?

Child Safety Essay

Safety is the condition of being protected against physical, social, emotional, financial or other types or consequences of failure, damage, harm or any other event which could be considered un-desirable. To me safety is the most important aspect of any environment because it affects a person mentally and for anyone to show his/her best performance it is necessary that their safety zone is intact. When we think about safety the first thing that comes to mind is protection, shelter, freedom etc. And, this starts from the moment a child is born till he/she is alive. All human beings want a secure and healthy environment which is utterly devoid of hazards and dangers. And, when we talk about children’s safety; it plays a vital role in their upbringing and development in ensuring they are enthusiastic, creative and confident because when they are provided with an environment that is relatively free from danger, risks and threats of harm then they feel relaxed, happy, free to explo re. It is very important to provide safety to the children because sometimes some events, incidents or actions affect children a lot, whereas we adults feel that it will not matter to the child. Talking about myself as a teacher, I would take all the necessary steps to ensure that my learning environment is unhindered. Firstly, I would plan the physical appearance with material and ideas that are age appropriate. This will allow me to attract and inspire my pupils in a positive direction. The class should have a warm environment and the color schemes used should be inviting. Indisputably there will be material and some resources like scissors, glue, sockets, play dough etc. that might be dangerous or harmful to the child, these items though needed in the class should be kept out of reach and when required used under the guidance of the teacher. The furniture and seating arrangement in the class should have smooth edges and preferably be circular in shape. There should be just enough furn iture in accordance with the strength of the class. This will allow safe and free movement for the children in the class space. Physical safety is not only confined to the classroom. When the child is in the school premises every event that takes place is the responsibility of the adult. When the child leaves the classroom, it is important that the adult accompanies him/her to whatever place the child has to go. Be it the play area, the swimming pool, the playground or even the toilet; they should all have proper safety features such as flooring which in case of a toilet should be dry so as to avoid slipping, age appropriate equipment and infrastructure all safely installed with irrelevant material kept out of reach of the children. Another aspect of safety is the social-emotional effect on a child. To foster an emotionally safe classroom it is important for the adult to discuss how each child in the class is as an individual and that everyone is different. The classroom environment can detract from a student’s ability to learn if he/she does not feel safe. A safe environment means that there is respect between the child and the adult and amongst the children themselves. Hence students feel accepted and free to voice their opinions. It is important to teach children class room rules at the beginning of the year and the adult to be consistent in enforcing them. But when talking about rules, they should be realistic and not rigid. If adults overwhelm children with rules for everything, there could then be countless power struggles with children. The adult should speak to the child individually if he/she suspects any problem because when children are corrected in front of their peers they may get demotivated and feel a sense of insecurity. This insecurity can also take place when a child is faced with an obstacle such as bullies. In this case the children have no way of defending themselves. It is very important that the adult makes sure all pupils are comfortable in their learning environment. Discussing with the children about peer press ure and bullying and how it has a negative effect in the classroom by revising child friendly moral stories is a reasonable way out. To develop the children to be socially interactive the adult needs to build bonds by providing opportunities of group play, interaction and discussions. The adult can also train the children to look after each other and the environment of their classroom. This can be in the form of a daily clean-up routine in regards to toys, blocks, art work etc. The classroom can be messy due to different activities of the children which could present a safety hazard to all the children depending on the cleanup. For example: â€Å"If the children have just finished their free play activity, it can be possible that while the children were exploring the different items in front of them some of the toys could have broken or cracked. In this event the children can hurt themselves or hurt each other.† Now, the introduction to a clean-up routine after every activity allows the children under the guidance of the adult to dispose of broken toys or equipment that may cause injury or choking, immediately. This will secure the classroom and prevent any unforeseen event concerning the activity. The child will feel a sense of ownership and accomplishment; it will also develop the ability to work with others in different situations and bring about the pride of teamwork to create a friendlier environment. I feel that, creating a safe learning environment for children is a daunting prospect because children not only need physical safety but also need to feel emotionally and intellectually protected. It is important that the adult should pay attention and be vigilant of the children’s activities. When adults plan lessons and activities for children they should not only keep the academics in mind but also the safety needs that pertain to the lesson. The teacher should explain the children the rules by her actions because children respond faster to what they see rather than what they are simply told. In the end it all comes down to child protection and hence it is important to take care of them to allow for the development of their ideas and enthusiasm to explore their imagination allowing them to grow.

Oedipus Rex (Oedipus the King) Essay

Sophocles tells perhaps the most tragic of all tales pertaining to great families in Greece. The play is divided into three parts, namely: Oedipus the King, Oedipus at Colossus, and Antigone. The plays focus on how one family experiences seemingly endless, tragic circumstances leading them to despair and anguish. There are a handful of strong characters that seem to have the courage to face these unfortunate events; however, there are also several characters that seem weak and easy prey for the tragedy. Oedipus Rex (Oedipus the King) The story revolves around Oedipus. Oedipus travels from Corinth to escape from a prophecy. He meets a group of men who fights him; he defeats and kills all of the men, except for one. A sphinx is positioned right outside the gates of Thebes. Before anybody can enter the city, the sphinx asks him to answer its riddle. The sphinx eats the men who are not able to solve its riddle. Soon, men stop attempting to come near the gates of Thebes, and its inhabitants start to face famine. (Sophocles 1) When Oedipus faces the sphinx, he solves the riddle. The sphinx kills itself and Oedipus is able to enter Thebes. He is hailed as a hero and he marries the widowed queen, Jocasta. Oedipus and Jocasta live in prosperity and have four children who grow up to be honored by the men and women of Thebes. Once their children grow of age, a revelation comes in the form of a Delphic Oracle. He tells the royal family that Oedipus is the child of Jocasta and her murdered King Laius. Jocasta kills herself after realizing the horror of what happened, and Oedipus, upon seeing the death of his wife and mother, blinds himself. Oedipus at Colonus The story begins after Oedipus has blinded himself to prevent himself from seeing the horror in his life. Thebes banishes Oedipus and he wanders with one of his daughters, Antigone. They settle in Colonus near the city of Athens and are left in peace. There are very little developments in this story as opposed to the plots of Oedipus the King and Antigone. Oedipus accepts his fate and realizes what has become of the royal family. He grows old but regains respect as a man outside of Thebes. Both Antigone and Oedipus lead a quiet life. He passes away quietly and Antigone goes back to Thebes. Antigone Oedipus’ daughter, Antigone, returns to Thebes to find his brothers fighting for the throne. Both of her brothers, Polynieces and Eteocles, are killed in their battle against each other. Eteocles is given a hero’s burial since he fights for Thebes. King Creon, the king of Thebes, orders that Polynieces should not be buried because he has defied Thebes and has fought against it. Antigone pities her brother and decides to bury him despite the pleas of her sister, Ismene. Antigone argues that she cannot possibly let Polynieces’ remains to be exposed and dishonored. She proceeds to make a burial for her brother despite the King’s orders. King Creon finds out about Antigone’s treachery and orders that she be punished – that she be put to death. The Thebans and Ismene try to convince King Creon to reconsider his punishment. He retracts his edict, but they find it futile since Antigone has already taken her own life. The Political Purpose Sophocles’ trilogy shows the dynamics of the relationships within a royal family during ancient Greece. There are a lot of responsibilities bestowed upon the members of the family that there are times during which their own happiness is taken away: they are called to choose their duty above their own lives. Antigone’s strength of character is a most admirable trait a royal has shown – she gave up her life and liberty to do the right thing. The Evolution of Prophetic Literature Sophocles shows the promise of a riveting plot and how it can be made by using prophesies as a major element in the story. He illustrates the importance of believing and following the oracles’ counsel. (Segal 129) Oracles plays very significant parts in Sophocles’ plays. There are several more works which take after the formula of this play. The Oedipus trilogy is marked as one of the stronger foundations in Prophetic Literature. Works Cited Segal, Charles. Sophocles’ tragic world: divinity, nature, society. Harvard University Press, 1998. Sophocles. The Oedipus Trilogy. Kessinger Publishing, 2004.

Crocker on Ethnocentrism Essay

David A. Crocker asks the question of who should be tasked with the development of moral ethics on a global level, especially in regions where ethical thought is relatively shallow. If there was one way he would answer this question, he would state that a combination of â€Å"insider† and â€Å"outsider† ethicists would find the best and culturally sensitive form of morality for particular cultures. For this to have any meaning however, a description is required for both â€Å"insider† and â€Å"outsider†. An â€Å"insider†, as termed by Crocker, is â€Å"one who is counted, recognized, or accepted by himself/herself and the other group members, as belonging to the group† (Crocker, 29). In regards to ethical thought of the group, Crocker outlines several advantages and disadvantages of being a predominant â€Å"insider†. When a development ethicist is an â€Å"insider† of a group they understand their past, present, and goals wh en it comes to moral thought, and can therefore help the group to develop (with ease on the topic of communication) in the most beneficial ways foreseeable in tandem with their beliefs. Along the lines of communication of an â€Å"insider†, they have a foundation from which to criticize and rebuke negative actions of a group because of their familiarity with said group’s customs and beliefs. However, â€Å"insiders† do not come without inhibitions as well. â€Å"Insiders† may become so immersed in their society and its customs that they are unable to expand their own, and their society’s horizon on the topic of moral thought. Crocker argues that because of the familiarity of the culture, an â€Å"insider† may be blind to factors that define a culture in an existential manner, â€Å"Like a fish unaware of the water in which it continually swims† (Crocker, 33). In essence, an â€Å"insider† has an easy time familiarizing with their culture, but may have trouble assessing the culture from an unbiased manner. â€Å"Outsiders† are the direct opposite to an â€Å"insider† meaning they do not have a recognition or acceptance of the culture, or themselves within that culture. An â€Å"outsider can be beneficial to a social group in the way the outsider can  assess the culture in an unbiased manner, and with this perspective, â€Å"outsider-ethicist strengths are the mirror image of an insider-ethicist weaknesses† and therefore the â€Å"outsider† is able to give insight on the things the culture may be unaware of (Crocker, 35). â€Å"Outsiders† are also able to bring out new ideas to a group based on their own culture, ideas the culture in assessment may not have even considered. The last advantage of an â€Å"outsider† is that they are not bound by the â€Å"insider’s† commitments to the group or status quo, and can therefore say things, or criticize things that a member of the group would not. Being an â€Å"outsider† has a list of negative attributes as well. â€Å"Outsiders† do not have the same familiarity with the customs of the group and how certain actions affect them, and Crocker argues that these key understandings are â€Å"relevant for progressive social change† (Crocker, 34). â€Å"Outsiders† who come from a more developed region and culture tend to put more trust in their own ideas and disregard the ingenuity of the group under assessment. In the long term, the groups that have an â€Å"outsider† ethicist may become dependent upon them for ideas, and thereby never becoming able to express their own ideas, and their own norms become weakened. David Crocker explains ethnocentrism as having 2 main concerns. The first he describes as being a â€Å"habitual disposition to judge foreign peoples or groups by the standards and practices of one’s own culture or ethnic group†, and the second is described as the â€Å"tendency toward viewing alien cultures with disfavor and a resulting sense of inherent superiority† (Crocker, 27). Crocker’s accounts of â€Å"insiders† and â€Å"outsiders† do answer some of the concerns raised by ethnocentrism. Not one, nor the other is predominantly to blame for ethnocentrism, rather both â€Å"insiders† and â€Å"outsiders† demonstrate these negative aspects. â€Å"Insiders† can reject any advice from an outsider with the existence of an a priori that gives the â€Å"insider† the notion that â€Å"nothing can be learned from an outsider†. Outsiders exhibit ethnocentrism in the way they give more credit to the ideas of their own culture because it is often socio-economically more developed. Ethnocentrism in cross-culture assessment and dialogue, Crocker states, can be diminished by things like â€Å"achievement of more equality between various centres and their corresponding peripheries, the recognition of dangers peculiar to insiders and outsiders, respectively, and the promotion of appropriate kinds of insider/outsider combinations in  development ethicists† (Crocker, 35). Essentially an equilibrium in â€Å"insider† and â€Å"outsider† ethicists. This is how he answers his question of whom is responsible for ethical thought, the correct combination of â€Å"insider† and â€Å"outsiderà ¢â‚¬  ethicists. Bibliography Koggel, Christine M.. â€Å"David A. Crocker.†Moral issues in global perspective. Volume II: Human Diversity and Equality ed. Peterborough, Ont.: Broadview Press, 2006. 27-35. Print.

Biography Of Father Serra

An expedition brought Father Sera to San Diego Bay to build his first Mission. His second Mission was in Monterey Bay. It was called Mission Carmela. He built seven more mission and took the Indians In. In 1784 Father Sera was old, tired, and sick. He had a difficult time breathing and his leg was diseased and painful. He went to Mission Carmela which was his favorite and wrote letters to the Padres at the 9 Missions. He died on August 28, 1784 at 70 years old. Building a Mission Adobe was used to make buildings. A hole was dug in the ground by adobe. Adobe is a stiff dirt mixture. Soil is what its made out of. Plaster is important to the Mission. Lime plaster IS made from sea shells and stone. Lime shells where headed in kiln. There were fire proof roofs. The floor tiles were called ladinos. They were made Of a stiffer mixture and cooked in kiln. Livestock Livestock is really important to the Mission. Father Sera and Captain Portola brought with them the livestock during an expedition to California in 1769. The first 5 missions were given 18 cattle, 4 pigs, and some chickens.Cattle was the most important animal at the mission. They had long curved horns and sloping hinds which gave good meat. Cattle was killed a lot for meat, tallow, and hides. The cattle also gave them milk, cheese, and butter. Other animals were really important to the mission. Sheep were used to make wool and meat. Hogs made lard. They used hog and lard for cooking and soap. They ate sausage and ham. They used horses for traveling and riding. Oxen worked hard in fields. They also had chickens that made eggs and meat. The herds increased and the Indians became cowboys.They moved the animals to a rancho miles away. They branded the animals at the rancho. There was good space and water. That was the beginning of Californians livestock industry. Crops Vegetable gardens were in every Mission. They prepared the land the same way. Women, men, and children weeded the garden and hoed the garden. Girls and boys waved sticks and threw stones. Insects and animals build fences. An Indians Life at the Mission The church bells rang then I had to wake up and go say prayers. The second bell rang that called use to breakfast. They had hot corn mush. The third bell rang and called us to our daily jobs. Women stayed inside. They did weaving, sewing, and cooking. The men were outside plowing, planting, and weeding. They ate atoll and add vegetables and chunks of meat. They wrapped it in tortilla. After lunch they would have a siesta and then they would nap. Next they would find a shady place to eat. Grape vines under the tree and after they would go to bed. They would go back to work and a young guy would bring them some cool water. The meals are the same as breakfast.The last ell rings, time to pray. After praying, talking, games, and singing they would sleep again. Mission Santa Barbara Report Mission Santa Barbara was founded by Vermin Lasses on December 4th 1786, the feast day of Santa Barbara, as the 10th mission. This mission is between the Pacific Ocean and the Santa Yens Mountains. Santa Barbara is the only mission to be under the leadership of the Franciscan Friars since the beginning. Mission Santa Barbara was known to have 2 bell towers. They are now the same as the mission bells. It turned into 8 bells in 1833.Which has 8 Mission Bell towers. Operated by Franciscans. It was built with mainly adobe and some bricks. It was covered with plaster/white wash. Mission Santa Barbara is named after Saint Barbara, she was a Christian mater who was beheaded by her dad for following her faith. The inside of Mission Santa Barbara still looks like it did in the sasss. The Mission is not only active in the church, it is also a historical attraction. Mission Santa Barbara was built by Spanish Franciscans to try to get the Chums Indians to become Catholics.

Total confinement Term Paper Example | Topics and Well Written Essays - 1250 words

Total confinement - Term Paper Example Such units are meant for aggressive inmates. Generally, the units are single-cell, and are designed for confining inmates for up to 23-hours in one day over extremely period of time. Inmates in control units are mainly barred from enjoying normal contact with prison officials and fellow inmates. In contrast, the definition of a control unit is still debatable, since different countries have their own ways of categorizing prisons as Supermax (Rhodes, 2004). However, there are some general features which apply across board as far as Supermax prisons are concerned. Firstly, Supermax prisons provide long-term imprisonment of convicts. Once a criminal convict has been transferred to a control unit, he or she is expected to serve their sentence for several decades or indefinitely. Secondly, prison wardens and the administrators are at liberty to exercise high-handedness in their effort to exalt punishment on or in management of inmates (Rhodes, 2004). Any decisions made by the administrators or guards working in control units are final. Thirdly, Supermax prisons provide limited opportunities for inmate activities. The administrators limit entertainment, education, and recovery plans from substance abuse. In a nutshell, control units deviate from the generally rehabilitative culture of other prison facilities. Finally, inmates in Supermax prisoners are segregated from other prisoners, and as such, they are in solitary confinement. Supermax Prisons are primarily meant for intensive, and permanent solitary confinement purposes, which essentially deprives the inmates some of their human rights. The segregation policy is designed to inflict punishment upon the prisoners and safeguard them from causing self-harm or injury to others. Supermax inmates are allowed limited interaction with individuals from outside, perhaps because such interactions may heighten their criminal behaviour. In control units, inmates are normally permitted

Managing Communications, Knowledge and Information Essay - 4

Managing Communications, Knowledge and Information - Essay Example In order to assess what information and data is required; it is customary that data gathering methods as well as the criteria for gathering such data shall be outlined also. Once the required information is gathered, next phase will involve a systematic dissemination of data and information among the management as well as the operational staff in order to keep them informed about what potential changes may be introduced as a result of the expansion. Further, this report will also provide an appropriate information system diagram to visually present the flow of information besides providing a detailed description of at least three performance measures which should allow the management of hotel to practically judge the success and failure of the proposed expansion plan. This report will therefore attempt to explore all the above mentioned areas and will provide an analysis of how this can be achieved and what resources and requirements will make it possible to achieve the intended objectives. Having defined this, next step shall be to identify the data required to perform such type of analysis. It is therefore assumed that both the qualitative as well as quantitative data will be required to complete this project. Most important sources of data will be internal and a temporal analysis of available data is required to assess as to whether the customers, historically, requested for such services. Further, external sources of data will be required to assess as to what the market is charging for providing such facilities and what may be the costs involved in constructing and maintaining such facilities. This data will be required because it will allow the management to assess the commercial viability of the projects and will provide them a critical insight into how to design the facilities in a manner so that cost of maintenance remains low while at the same time offering high quality services. Some of the methods to collect the data will include survey of

Corporate Compliance Plan Assignment Example | Topics and Well Written Essays - 1250 words

Corporate Compliance Plan - Assignment Example framework and the related laws assumed significant importance as one after the other of the big companies failed because of scams and nexus in between the management of the companies and the financial institutions e.g. Enron, World Com, Adelphia and Tyco International. Riordan Manufacturing, Inc is the industry leader in the manufacturing of plastic injections. The company was previously named as Riordan Plastics, Inc and was established in the year of 1991 by Dr. Riordan, a professor of Chemistry who had many patents in his credit in the plastic related subjects. The company employs more than 500 employees and operates from various centers of United States as well as China though headquartered at San Jose. The Riordan Manufacturing is a company by nature and not sole proprietorship or partnership. The sole proprietorship is such a business that is owned by the owner individually. The owner is not separate form such businesses and the liability of the business can be bestowed upon the owner. The partnership is another form of business where two or more persons come together for a certain business operation in order to make profit. In the case of partnership also, the liabilities of the firm can be transferred to the owners if the firm is unable to meet it. The company form of business is the most widely used form. It can be private limited company or the public limited company. In case of a private limited company, the directors are responsible for liable for financial obligations but for the public limited company or the limited liability company that is not the case. Even if the company is limited as Riordan Manufacturing is assumed to be, the officer’s liability would include the following: The liabilities of the directors and the officers in any public limited company in the United States are guided by Sarbanes – Oxley Act. Sarbanes – Oxley Act was enacted in the year of 2002 in order to check financial scandals and scams in the western economies like

The Election of 1828 Research Paper Example | Topics and Well Written Essays - 1250 words

The Election of 1828 - Research Paper Example The longest elections in american history have opened a new era of democracy and have brightened the way for future changes that will build constant vision of modern society. By 1828 the United States was by no means a nascent democracy by all standards with elections being hallmarks of a growing democracy. However, some elections were deemed as significant as they were controversial that they changed the election culture and served as a blueprint from which future political developments sprouted from. By the end of 1828, Americans had voted into office a man who was widely regarded as a champion of the common people1. The 11th elections proved to be a turning point in American history as, in as much as it was mired in smear underhand tactics and open character assassination, it heralded a return of party politics as it managed to whip the masses into two major party lines and the consequent party conflicts and bitterness would resonate for years. Andrew Jackson’s loss in the 1824 elections which were regarded as a ‘corrupt bargain’,2 and his ride to victory four years later through the support of the poor or working class clearly formed a template many future elections that were to follow where political power closely resembled the growing population of the United States. It was now possible for a person of humble descent like Andrew Jackson to ascend to the highest pinnacle of political power unlike where it was a reserve of a small clique of aristocrats. Andrew Jackson won in the election of 1824, but faced a loss to John Adams when the election was deferred to the House of Representatives3. He (Andrew Jackson) and his loyalist were outraged when the House of Representatives because of the influence Henry Clay, an unsuccessful presidential candidate and speaker of the house, awarded the presidency to John Quincy Adams. One may wonder if the process was free and fair and totally unbiased as a few days later, the president-elect John Quincy Adams named Henry Clay his secretary of state4. At the time, this was a position that had been a launch-pad for future presidents. The American people who had clearly demonstrated their preferred candidates felt betrayed by the very system that unified them as a people. One is compelled to raise various questions on the turn of events since Andrew Jackson won a plurality of electoral votes in the election which meant that he was the ultimate choice of the Americans. Andrew Jackson was devastated by the turn of events and one would understand his reaction at the time and devoted himself for the next four years to winning the presidency in the 1828 election: the next election. The modern Democratic Party was formed through the efforts of Andrew Jackson’s loyalist, Martin Van Buren. This political machine was one of the many strategies they used. Van Buren worked extra hard to gain popularity in the East as Andrew Jackson was already popular in the west. Nominations for the 182 8 elections changed and legislatures were tasked with the job of making the nominations. John Quincy Adams was re-nominated by the National Republicans while the Democrats nominated Andrew Jackson. The nomination presented a rematch between two great rivals of the time, Andrew Jackson and President John Adams. The campaign was one of the nastiest in American history. The elections of 1828 proved to be unique from all the previous elections in American history in various ways. The campaign was marked by considerable cased of mudslinging. This vice was uncommon during previous elections

Exemplification Essay Example | Topics and Well Written Essays - 500 words - 1

Exemplification - Essay Example If one just tries to analyze a sample of the varied computer games available in the market, it would turn out that they mostly happen to be a programmed version of the contemporary cultural icons, scarcely facilitating any opportunity for the exercise of imagination (Bennahum 78). These games are not only turning children away from the play grounds, but are also depriving them of the opportunities for the free play of imagination that playing in a group scenario, in the lap of nature, under the blue sky, surrounded by the stimulating presence of birds, animals, insects and plants could present. Considering the fact that most of the contemporary adults today prefer to opt for a career, parents today scarcely have the time and the inclination to go for an imagination rich parenting (Gilbert 146). They simply do not understand that buying the luxurious gifts simply could not take the place of things like camping with the child in the woods, telling fanciful bedtime stories while nudging the child to fill in the gaps in the plot with one’s imaginary ideas and creations, watching a spooky movie with the child and enjoying its momentary grip on her nascent imaginative faculties. Moments to exercise imagination are fast fading away from the family experiences of children. The irony is that modern education, which is supposed to polish and hone the imaginative faculties of the children, actually happens to fall short of such expectations. For instance, most of the academic institutions resort to very standardized curricula, turning a blind eye to the fact that strict regimentation of learning opportunities not only curbs the opportunities for the exercise of creativity and imagination, but sometimes snub imagination (White 7). A regular mathematics teacher will feel really irritated if a ten year old says that number 2 looks like a duck, or number 8 resembles a fat woman. No

Fundamentals of Business Law Assignment Case Study

Fundamentals of Business Law Assignment - Case Study Example This case cannot be heard in a higher court. It can best be referred to the District Magistrate's courts. And because it is a criminal wrong, Joe would likely either be imprisoned for a given number of years or fined. He can also be punished by way of corporal punishment. This is a civil case but which relates between employees and employers. The case will be heard in an industrial court which is an administrative tribunal i.e. a body given the power of an administrative nature. This case involves commission of the tort of negligence because the employer has not taken reasonable steps to guard the machines. And in the process, it has caused injury. The judge of the industrial court can appoint two assessors from a panel of assessors appointed by the concerned minister. One assessor represents the employer and the other represents the employees. But the assessors only give an opinion. The decision of the courts is final and the result of the judgement is called an award. This is a criminal offence. In fact Del has committed an economic crime by failing to pay large sums of value added tax. And since the amount of money involved is huge, the case will be heard by the High Court. If Del is of the opinion that he has not been given a fair trial, then he can appeal to the court of appeal. Del is likely to be fined i.e. pay the tax added plus penalty. Prima facie, this can appear to be a civil case. But whether the employer has perpetrated any civil wrong will depend on the agreement made between Millie and her employer. Be it as it may, she has a right to sue. This case would be heard by the industrial court. It is the industrial court that hears cases between employees and their employers. Based on the judge's opinion, she might be paid as her colleagues. Question Two Whether Cules can recover compensation from Humpty or Alec the rules of law that govern this case are whether the essential elements of negligence can be proofed in order for an action for negligence to be maintained. In order for Giles to successfully sue and recover compensation from Humpty or Alec he must prove the following. i. That they owed him a duty of care. ii. That Humpy and Alec breached legal duty. iii. That he Giles suffered injury as a result of the breach of duty. 2 Humpy and Alec owe no duty of care to Giles. Humpty was to provide a loan to Giles and had no duty over Gile's chicken business. On the other hand, Alec was only approached to give advice concerning the loan and not on whether it was appropriate to purchase the machine. In Burwill v. Young a house wife was alighting from a tramcar. A motor cyclist passing on the other side of the tram collided with a motor car, the noise pf the collision resulting in the plaintiff suffering nervous shock and subsequent miscarriage. She brought an action of negligence on the motor cyclist personal representative. The action failed and it was held that at the time of the collision, the plaintiff was not there therefore he did not owe