Saturday, December 28, 2019

Idioms and Expressions - Come

The following idioms and expressions use the verb come. Each idiom or expression has a definition and two example sentences to help understanding of these common idiomatic expressions with come. You can also learn idioms in context with these stories, or learn further expressions with these idiom resources on the site.   Come apart at the seams completely lose emotional control Theres no need to come apart at the seams. Things will get better.On hearing of the death of his friend, Peter came apart at the seams. Come away empty-handed return from a meeting, situation or other event without any gain We came away empty-handed from the negotiations.The competition was so intense that our company came away empty-handed. Come by something travel by means of some vehicle We came by train.Did you come by plane or by car? Come down in the world lose financial or social prestige and position Im afraid Tom has come down in the world. Lifes been pretty hard for him lately.I think youre taking too much risk. You might come down in the world. Come full circle return to an original state At first life was very difficult for Jane. However, things eventually came full circle and she returned to power.Looks like things have come full circle! How does it feel? Come in out of the rain start paying attention to a situation If he doesnt come in out of the rain, things will get out of control.Alex, come in out of the rain! Open your eyes to what is happening! Come into ones own begin having success and satisfaction in life Since he was appointed to vice-president, hes really come into his own.Keep working hard. One day youll come into your own. Come of age reach maturity required to do something such as marry, drink, vote, etc. You can have a beer once you come of age.When this generation comes of age, theyll be more ecologically alert. Come out ahead to be in a position of profit, or advantage after an event It was difficult, but in the end we came out ahead.Yes, higher education is expensive. However, in the end, youll come out ahead. Come to a bad end end in disaster Im afraid Jack has come to a bad end.If you dont change your behavior, youll come to a bad end. Come to a dead end arrive at an impasse in a situation, not be able to move forward Well have to rethink everything. Weve come to absolute dead end.They changed strategies once they came to a dead end. Come to a head reach a point of crisis when action is called for Things are coming to a head, we have to make a decision.I think everything will come to a head next month. Come to an untimely end die before your time His crazy driving brought him to an untimely end.She came to an untimely end last year. Come to a standstill not able to make any progress forward Can you help me? Ive come to a standstill on this project.We came to a standstill and had to rethink everything. Come to grips with something deal with something difficult Ill have to come to grips with this problem if I want to succeed.I think you first need to come to grips with his complaints before you move forward. Come to light become known A number of facts have come to light which change everything.A new solution has come to light. Come to ones senses begin thinking clearly about a situation Alan, come to your senses! Its not going to happen.She finally came to her senses and left her husband. Come to pass to occur Everything I had predicted came to pass.The prophecy has come to pass. Come true Become real Hard work and patience can help make your dreams come true.Did his plans come true?

Friday, December 20, 2019

Zambia And The Health Of Its Citizens Essay - 1564 Words

The purpose of this paper is to report on the situation in Malawi and the health of its citizens. Information gathered from several peer reviewed sources will be assessed in order to draw conclusions on the strengths and weaknesses of Malawi as a country. After a conclusion is drawn, depending on whether Malawi has been identified as a country with a strong economy and health system, or a country with a weak economy and health system, suggestions will be made for improvements. The type of suggestions made will vary depending on the situation in the country. For example, if Malawi is found to be in a healthy living situation by the end of the paper minimal suggestions will be made as to how the country can improve. If however, the country is found to be lacking severely on provision of necessities such as health service and a stable economy, then a more detailed list of improvement strategies will suggested for the benfit of the country and its citizens. Key metrics like the quality o f health services, the economy, health issues, lifestyle corruption and so on will be assessed for the purpose of this paper. Country Background. Economy: High inflation rates have continued to deter Malawi’s economic growth, therefore prolonging poverty which leads the government to tighten fiscal and monetary policies. Malawi’s lack of ability to meet basic social and economic needs of an urban population, explains why the country s health situation is in desperate requirement of reform. DataShow MoreRelatedThe Effects Of Indoor Air Pollution On The Country Of Zambia924 Words   |  4 PagesDioxides, Lead. The health effects are risks associated with outdoor air pollution varies depending on age and previous health/medical issues. 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Such superstitious thoughts are not uncommon in Zambia. Witchcraft has a long history in Zambia and even today people turn to such practices. In the bush, a witch doctor is sometimesRead MoreBenefits Of Genetically Modified Food Essay1734 Words   |  7 PagesI write this paper from the viewpoint of Levy Patrick Mwanawasa, president of Zambia. I was elected as the third Republican president in January of 2002, right at the height of the food crisis (Ingham, 29914). As the nation’s president, it is my responsibility to make decisions that will best serve today’s population, and provocate success for the generations to come. Equally weighing both of these responsibilities led to my decision to refuse the US donatio ns in the form of genetically modifiedRead MoreCompare and Contrast Different Approaches to Social Change1494 Words   |  6 Pagesstate which the peace meal engineered in creation of the socialist economy, the peace meal society was viewed as one of reducing suffering and injustice of people started for the people it provide the blue print for institution such as education, health and employment where there are exploiters, the goods produced are distributed according to the labour one performs (Corey, 1992). To the contrast the liberals and the radicals had differences, the liberal’s advocates for the people to live in peaceRead MoreAn Extension Of The Proposed Sand And Activated Charcoal Water Filtration System For Engineers Without Borders Essay1072 Words   |  5 Pagesadvantages; economic feasibility, easy transportation, and a lifespan of over 50 years outweigh this (EPA, 2007). Similarly to plastic, although PVC is unsustainable, it is most cost efficient. Charcoal is to be collected directly from the wood-based fires citizens use for cooking, thereby recycling a waste product. Although emissions from burning wood are not ecologically ideal, cooking practices are unlikely to change in the short-term considering limited alternatives, and thus charcoal is considered asRead MoreThe Importance Of Country Information On Northern Africa1506 Words   |  7 PagesCountry Information: Northern Africa: Algeria- The citizens are living in poverty, but the nation is wealthy due to their mass amounts of oil. Their economy level is upper middle income rate. Within the country there is about 18,000 people living with HIV or AIDS. Algeria is willing to direct money towards healthcare, but it is riddled with poor infrastructure. Its citizens generally favor Western Medicine. Unfortunately the country faces overpopulation, and is overcrowded in some cities. Egypt-Read Morestructural functionalist theory1737 Words   |  7 PagesThis essay is an attempt to discuss the problems political parties in Zambia are facing by using structural-functionalist and their contributions to liberal democracy. The academic piece shall begin by defining the key terms; those being, structural-functionalist, political parties and liberal democracy. This will be followed by a comprehensive discussion of political parties, focused on, with examples, the Zambian scene. Lastly, a brief conclusion based on the discussion will be outlined. â€Å"FunctionalismRead MoreEssay on Poverty Situation in Zambia2617 Words   |  11 PagesFrom being one of the most prosperous countries in sub Sahara Africa, Zambia has experienced a sharp decline, a crush, of its economy, which has had a great adverse impact on the quality of 10 million people. The decline started with the rising oil prices of the mid 1970s, which coincided with the drop in world copper prices being the mainstay of Zambian economy. The droughts which were experienced in the early 1980s have persisted into the 1990s and their impact has contributed to the decline

Thursday, December 12, 2019

Crime in the Cyber Realm Essay Example For Students

Crime in the Cyber Realm Essay Outline1 Crime in the Cyber Realm2 Two Recent Cybercrimes3 Cybercrime Theories and Analysis4 Conclusion Crime in the Cyber Realm The following report takes into consideration two recent cybercrimes for the purpose of analyzing what cybercrime is and who is responsible for it. The opinions of Joseph Migga Kizza and Lawrence Lessig will be evaluated as they relate to the two cybercrimes. As part of the analysis, the underlying assumptions and the practical implications of the two authors will be considered. Two Recent Cybercrimes With the popularity of the social media site Twitter, single letter handles are rare. Naoki Hiroshima was the owner of one of those rare handles, @N. He had been offered as much as fifty thousand dollars for the account, which he always declined. On January 20th of 2014, a hacker was able to social engineer part of Naoki’s credit card information from a PayPal representative. The hacker used that information to social engineer a GoDaddy representative into giving him control of Naoki’s domain. The domain was then used as a bargaining piece to force Naoki to trade the Twitter account for the domain (Naoki Hiroshima, 2014). The Twitter account had been the hacker’s target from the beginning. In a separate case of cybercrime, on July 29th 2011, the hacktivist group Anonymous breached the network of the defense contractor ManTech and stole information from their servers. ManTech provides network security services for the FBI for 99.5 million dollars over a five year contract. The breach was announced by Anonymous via Twitter, and was stated to be in retaliation for the arrest of some of its members, nine days earlier for their participation in a denial of service attack against PayPal (Fahmida Rashid. 2011). Cybercrime Theories and Analysis Joseph Migga Kizza takes the position that there are two components to cybercrime; technical and human. The human component of a cybercrime is based on a deficiency in moral or ethical behavior on the part of the perpetrator (Joseph Migga Kizza, 2011, p.8). The technical aspect is the technology that is used to commit or prevent the crime. Under Kizza’s theory of cybercrime, Anonymous and the GoDaddy/PayPal hacker are both to blame for their crimes because they have a lack of moral/ethical foundation which would prevent them from committing their respective crimes. Lawrence Lessig (2006) takes a more technology-based approach to cybercrime, which he terms â€Å"Code† (p.5-6). Code is the hardware and software that composes cyberspace, therefore cyberspace administrators and developers are responsible for what is permitted and restricted over the Internet. With the Code theory, administrators and developers share some responsibility for the crimes in both mentioned cases because their lack of diligence led to the vulnerability which facilitated each crime. For both of the mentioned crimes, the Code theory of cybercrime best fits the situation. In the case of Anonymous breaching ManTech’s servers, political targets will always have hacking attempts made against them – this will only increase as the Internet continues to grow. As such, administrators and security personnel must stay one step ahead of those that seeks to cause the organization harm. To rely on moral/ethical behavior for network security would have disastrous consequences. Likewise in the case of the GoDaddy/PayPal hacker, moral/ethical behavior can be attributed to the success of the crime. It is the innate desire of most human beings to be helpful which makes social engineering attacks as dangerous as they are. On the other hand, having strict policies in place that state specific conditions for the release of information, would likely have prevented PayPal and GoDaddy representatives from releasing sensitive customer information. Security policies are in alignment with the Code theory of cybercrime. One problem with basing cybercrime and cybersecurity on a foundation of morals and ethics is that morals and ethics are widely subjective. The theory is based on the idea of an objective morality. General consensus on moral issues might be achievable on a local scale, but the Internet is global. Ideas about morals and ethics vary from place to place, and in many cases moral/ethical beliefs in one region are in direct contradiction to another region. For that reason, it makes more sense to hardwire controls into one’s own location. This might be organizational or governmental in scope, but it allows for fine-tuning of particular situations. An example of fine-tuned control is what has been termed the Great Firewall of China, which bans websites and content that are illegal in China. According to Paul Wiseman of USA Today, â€Å"If an Internet user in China searches for the word ‘persecution,’ he or she is likely to come up with a link to a blank screen that says à ¢â‚¬Ëœpage cannot be displayed’† (n.d.). The Code theory of cyber crime allows for a multifaceted approach to cyber security, where each involved entity maintains its own relevant level of cybersecurity. In practice it prevents a one-size-fits-all approach to cybersecurity, which may not be the best route for all involved parties. Conclusion There are a number of approaches to the identification and prevention of cybercrime. Two have been observed here. The two example cases fit the Code theory, but in other situations, another theory of cybercrime might be more appropriate. Yet to construct a system of cybersecurity with a foundation of ethical/moral norms might not be very practical given the global scope of the Internet and those that use it. .u9ac85e178ecad991ba9c91da5faf3f4e , .u9ac85e178ecad991ba9c91da5faf3f4e .postImageUrl , .u9ac85e178ecad991ba9c91da5faf3f4e .centered-text-area { min-height: 80px; position: relative; } .u9ac85e178ecad991ba9c91da5faf3f4e , .u9ac85e178ecad991ba9c91da5faf3f4e:hover , .u9ac85e178ecad991ba9c91da5faf3f4e:visited , .u9ac85e178ecad991ba9c91da5faf3f4e:active { border:0!important; } .u9ac85e178ecad991ba9c91da5faf3f4e .clearfix:after { content: ""; display: table; clear: both; } .u9ac85e178ecad991ba9c91da5faf3f4e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9ac85e178ecad991ba9c91da5faf3f4e:active , .u9ac85e178ecad991ba9c91da5faf3f4e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9ac85e178ecad991ba9c91da5faf3f4e .centered-text-area { width: 100%; position: relative ; } .u9ac85e178ecad991ba9c91da5faf3f4e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9ac85e178ecad991ba9c91da5faf3f4e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9ac85e178ecad991ba9c91da5faf3f4e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9ac85e178ecad991ba9c91da5faf3f4e:hover .ctaButton { background-color: #34495E!important; } .u9ac85e178ecad991ba9c91da5faf3f4e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9ac85e178ecad991ba9c91da5faf3f4e .u9ac85e178ecad991ba9c91da5faf3f4e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9ac85e178ecad991ba9c91da5faf3f4e:after { content: ""; display: block; clear: both; } READ: Cyber Criminology: Exploring Internet Crimes and Criminal Behavior by K. JaishankarReferences Hiroshima, N. (2014). My $50,000 Twitter Username Was Stolen Thanks to PayPal and GoDaddy. Retrieved January 30, 2014 from https://medium.com/p/24eb09e026dd Kizza, J. (2011). Computer network security and cyber ethics. (3rd ed.). Jefferson: McFarland Company Inc. Lessig, L. (2006). Code: Version 2.0. (2nd ed.). Ney York: Basic Books. Rashid, F. (2011). Anonymous Claims Network Breach of FBI Security Contractor ManTech. Retrieved February 1, 2014 from http://www.eweek.com/c/a/Security/Anonymous-Claims-Network-Breach-of-FBI-Security-Contractor-ManTech-693504/ Wiseman, P. (n.d.). Cracking the Great Firewall of Chinas Web censorship. Retrieved February 9, 2014 from http://abcnews.go.com/Technology/story?id=4707107page=1singlePage=true

Wednesday, December 4, 2019

Malcolm’s Speech to England Essay Example For Students

Malcolm’s Speech to England Essay Friends, brothers, countrymen. Here you stand, oblivious to the deterioration, the destruction, the degeneration of part of our Great Britain. The formerly great Macbeth, who fought so valiantly against the Norwegians, has committed the unthinkable. Following his appointment as Thane of Cawdor, greed enveloped his soul, jealousy wrapped her vice like claws around his black heart. And in an act of pure hatred, Macbeth in the dead of night, murdered the beloved King Duncan and took the crown. I come to you this day humbly, on my knees, asking†¦ no†¦ begging you to offer your swords, your shields, your brave courageous hearts to fight this unjust ruler. We must unite. Not under the banner of Scotland, not under the banner of great England, not under the banner of any nation, but under the banner of retribution, the banner of justice, the banner of pride, pride in the brotherhood that holds us together, that binds us as free men. We must join and fight for the sanctity of England, of Wales, of Scotland, to stop this ravenous monster from expanding his hold on us, on our friends, on our families. Now brethren, here we stand, on the eve of a new bleak era for Scotland, aware of abominations of a man who has fallen so far. We must stop the infection before it becomes too large. We must stop him before he turns his eye towards greater things, towards England. When will he stop his ruthless campaign for power? We must stand up to him and meet his fist with ours, fight fire with a blaze of heat and intensity. What say you soldiers? Should we stand idly by as this traitor, this coward, this murderer takes power? Should we allow this Macbeth, this tyrant, this fallen idol, to continue his path of destruction, or should we act. As we speak, brave Macduff and my brother Donalbain stand alone. But not without need. Rally forth men of England. Let us fight for the oppressed, fight for the downtrodden, fight for the dawn that comes after an endless dark night. Arise Englishmen, arise honorable men, arise free men with hunger in your hearts. Hunger for a corrupt ruler, hunger to paint the walls of Dunsinane with the crimson blood of Macbeth and leave his body for the carrion birds to feast on his unrighteous flesh. Alone we are weak but together we are strong, together we can take back what Macbeth does not deserve, together with our noble cause, we cannot be defeated. Ride with me men, ride with me to Scotland and fear no darkness.

Thursday, November 28, 2019

Concept of Distance Learning in Modern Education System

Introduction Distance learning is defined as a program or course offered by a university or school that provides educational opportunities and is to be completed remotely.Advertising We will write a custom essay sample on Concept of Distance Learning in Modern Education System specifically for you for only $16.05 $11/page Learn More Other terms defining distance learning include online learning, E-learning and distance education. In the modern world, majority of distant learning are conducted online by accessing a computer equipped with the internet services. In spite of this distance learning being a broad term, it also involves traditional correspondence courses that are completed through the mail (wiseGEEK, 2010). Factors affecting distance learning Accessibility: Technology is a vital element in distant learning. The accessibility of the distance learning courses mainly depend on the awareness of the instructor to the accessibility issues and how the instructor can best handle the course with consideration of accessibility (Cook and Harniss, 2007). Difficulties in accessibility arise when the distance learning concerns people with disabilities e.g. the blind. Moreover, physical accessibility is successfully tackled by distance learning where one does not need to go to class for a lecture (college guide, 2010). Opportunities: Opportunities unveiled by the distance learning are numerous. Apart from completing 100% of the course via the internet, one can attain knowledge and skills for field choices from the distance learning due to constant updating of the programs (Lloyd, 2007). in addition, opportunities provided by distance learning are not equal after all mainly due to lack of consideration of the disabled people by the educational institutions while selecting features of courseware packages that will suit their instructors and students (Cook and Harniss, 2007). Barriers: Tipton (2007) cites Language and time differences as t he main barriers, which affect the distance learning. This is because the internet has made the world a global neighborhood. Advantages of distance learning There are a number of merits associated with distance learning. First, there is no commuting, which means that the distance learning saves time and resources that can otherwise be put into better use. Second, in distance learning majority of the classes are asynchronous; that means it is not compulsory for one to attend a lecture at a stipulated time (college guide, 2010). Third, there is self-paced learning whereby, fast and slow learners are both considered in distance learning, where one can study at a convenient pace (college guide, 2010). Disadvantages of distance learning Despite gaining popularity in modern times, distance learning is constrained the following factors among others. First, the program is relatively complex and costly whereby, the program is facilitated by modern technical facilities, which are usually cost ly (college guide, 2010).Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Second, there is social isolation whereby, majority of the students undertake the distance learning individually, thus making them feel isolated from the rest of the society (college guide, 2010). The gap between â€Å"Haves† and â€Å"have nots† In one way or the other, distance learning has contributed to increasing the gap between the â€Å"haves† and â€Å"have nots†. The high cost involved in enrolling and undertaking the distance learning discriminates the â€Å"have nots† from enrolling in the distance learning courses. In addition to this, the modern equipments used in distance learning may not be affordable to all, thus increasing the gap. Conclusion Despite the barriers and the disadvantages associated with distance learning, the world has embraced distance learning as one of the maj or component in the modern education system. Advancement of technology has also aided in advancing distance learning globally. References Cook, D., Harniss, M. (2007). Accessibility and distance learning: An overview. Web. College guide. (2010). Advantage and disadvantage of distance learning. Web. Lloyd, B. C. (2007). Distance learning. Web. Tipton, J. (2007). What’s The Difference between Distance Learning and American Public Schools? Web.Advertising We will write a custom essay sample on Concept of Distance Learning in Modern Education System specifically for you for only $16.05 $11/page Learn More WiseGEEK. (2010). What is distance learning. Web. This essay on Concept of Distance Learning in Modern Education System was written and submitted by user Gael Leonard to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Sunday, November 24, 2019

Description of Manifest Destiny

Description of Manifest Destiny Manifest DestinyThe idea of Manifest Destiny was based on the idea that America had a divine providence. It had a future that was destined by God to expand its borders, with no limit to area or country. All the traveling and expansion were part of the spirit of Manifest Destiny, a belief it was God's will for the white man to expand and civilize the North American Continent. A belief that is still arising in our day and age.The years 1840 to 1890 were a period of great growth for the United States. It was during this time period that the United states came to the conclusion that it had a manifest destiny, that it was commanded by god to someday occupy the entire North American continent. The Americans felt that the United States had the right to whatever amount of territory it chose to, and in doing this the United States was actually doing a favor for the land it seized, by introducing it to the highly advanced culture and way of life of Americans.This image depicts the Territorial acquisitions of...In doing this the Americans seized Texas. This added a great amount of land to the United States, but more was to follow. The Oregon Territory became a part of the United States in 1846, followed by the Mexican Cession in 1848 and the Gadsden Purchase in 1853( Encarta "History of USA"). At this point the United States had accomplished its manifest destiny, it reached from east to west, from sea to shining sea. Now that the lands it so desired were finally there, the United States faced a new problem, how to get its people to settle these lands so they would actually be worth having. Realistically, it is great to have a lot of land, but if the land is...

Thursday, November 21, 2019

Food, GM foods, Monsanto (with China maybe) Essay

Food, GM foods, Monsanto (with China maybe) - Essay Example It also describes that how the overall process is conducted. The following write up describes the different pros and cons of genetically engineered food products along with the technologies used for the formation of the same. We also witness that how the pioneer company of genetically modified food production called Monsanto effects the market globally though the consequences are not always positive (Marie- Monique Robin in The World According to Monsanto, p.46). It will be noted that the difference in the response of the developed and the developing countries towards these advancements by mainly focusing on US, which provides the largest market for GM food products, and China, which is still a developed country. It will also be studied that the arrival and establishment of Monsanto in China and the overall responses of the country to Monsanto and all the other multinational companies as such (Michael Moss in The Extraordinary Science of Addictive Junk Food, p.129). Other books consu lted for this proposal include Getting Real About the High Price of Cheap Food, Story of Stuff, Food essays and Food, Inc. Genetic Engineering : Pros and Cons There are certain limitations to traditional breeding processes. It takes almost a decade to produce plant with the desired traits. Genetic engineering makes this process much faster as well as effective in the most precise way possible. This is done by separating the desired gene from the plant and inserting it directly into the DNA of the other plant by different electrical and chemical processes (John L Seitz, p.49). Genetic modification has broken the natural existing boundaries between different species. For example a frog and a mango can never breed naturally. But genetic modification can make this possible by inserting the genes of frog into the DNA of mango plant creating a new organism. Genetic modification is not only possible for plants and animals but also for humans (Michael Moss, p.125). Many biotechnology compan ies suggest that genetic engineering is the modification of same breeding process which has been used by the farmers since thousands of years. Plants and animals of different species have crossbred to create new species signifying that gene manipulation is completely natural. The only difference is that nature takes millions of years where as genetics can accomplish the same results in months. Long term effects of environment on genetically modified organisms are yet to be studied deeply (Michael Pollan, p.38). It is claimed that genetically modified crops provide a higher yield to the farmers in comparison to the conventional crop. GM crops are more economical as well. Genetic modification in the crops increases their resistance reducing the expense on herbicides and consequently decreasing the cost per acre (Francis Harris, p.165). However, farmers are required to purchase genetically modified seeds each year due to technology agreements adding to their expenses. Some critics clai m that GM crops might cause damage to small scale farmers as they will become indentured to agribusiness companies (Michael Moss, p.129). As a result cost per acre will also increase along with the yield. There are no issues regarding the safety of the food items already present in the market. But this does not mean that they are completely safe. Biotechnology advocates that there are no reasons for concern when

Wednesday, November 20, 2019

Governance regulations and ethics paper Essay Example | Topics and Well Written Essays - 3000 words

Governance regulations and ethics paper - Essay Example The financial crisis was considered the worst global crisis since the great economic depression. Many economists also perceived the financial crash as the worst in the economic history. The film under study is based on the most extensive research and exhaustive interviews with key financial insiders, politicians and journalists. Many academicians from different fields of knowledge were also included in the research to give their views on the subject. The film analyzed is based on the rise of a rogue industry, which has corrupted politicians, professionals, academicians, and regulators. The film unearths the 2008 global financial crisis that shook the entire global economy since the effects of this depression was felt either directly or indirectly in every sector of the economy. Arguably, the film portrays the financial crisis as a result of poor financial planning, forecasting and greed among some powerful individuals to amass wealth and enrich themselves. In fact, it is through such corruptions among certain powerful individuals, which shook the entire economy that the world is still yet to recover and recoup the financial losses. Definitely, this will take the country a lot of time and resources before it is restored to its former economic status (Furmston and Chuah 67). On the other hand, the entire globe still battles with the implementation of viable and some of the most appropriate economic policies, which steer economic development. Therefore, a lot of funds are required to be invested in the economy to promote economic growth and development. The UK corporate code of governance is also a crucial document that is very important in examining the elements of this case. Precisely, the corporate governance code 2010 was devised in a mid of the financial that shook the entire economy. This economic depression triggered a financial panic and suffering in the country and globally. The main aim of the UK corporate code was to investigate and monitor the performa nce of the listed companies and banks. This code has other aims and objectives as well. The corporate code was intended to facilitate effective entrepreneurial and prudent management for corporate governance to enable a company establish some sound management policies and guidelines, which can deliver the long term success of the entity. From the analysis of Nelson’s book, it is evidenced that good management principles and practices are essential in promoting the growth and development of the economy (Nelson 42). Moreover, the UK corporate code acts as a guide to a number of key components, which are involved in effective and sound governance. The code is based on good governance and transparency, accountability and focus to the core objectives and goals of various business entities. Importantly, the focus is on the long term entities of the corporations. The code aims to help the board of governance discharge their duties on the best interests of the company. In the review, the code saw few, but some significant changes in the â€Å"tone† of the code that guides the general behavior of the board with the hope that these changes help in promoting some clarity and understanding. In regard to the task of the board, and ensure there is efficient and effective communication with various stakeholders (Woodroffe 56). Furthermore, the code aims to ensure there is proper accountability and reduce underpin board ineffectiveness by encouraging that all the

Monday, November 18, 2019

Smart Home For The Aged Literature review Example | Topics and Well Written Essays - 10000 words

Smart Home For The Aged - Literature review Example The present smart home designs have shifted their focus from automating the physical activities of the elderly to the disciplining of their minds. They have turned into persuasive agents that focus much of their attention on making the elderly self-sufficient from their home space. Smart homes for the elderly focus on the management of everyday activities. Even though efficient, the act of delegating the management of household tasks to intelligent technological agents is set to experience a few vulnerabilities. Population aging is a common issue affecting most parts of the world. In fact, the generation of people aged 60 and above is expected to rise to surprising levels in the next few decades. The same age group makes up close to 11% of the total population in the world (Miller, 2012). The latest estimates indicate that over 22 percent of the population across the world will constitute those above 60 years of age by 2050 (Harper, 2003). The extraordinary pattern of expected changes has elicited a lot of concern in various countries due to a number of reasons. One major reason is that the elderly generation produces and contributes little to the economy as compared to the working-age population. Thus, the rate of economic growth is expected to be slow since a greater population will consist of the older generation. Another reason for alarm is that a greater segment of the population consisting of the elderly will require much support from the smaller percentage of adults who are economically active. Lastly, the elderly population will impose a huge burden on the economy due to their large number. The elderly need more medical care as compared to the younger generation and this can be expensive to the economy (Harper, 2003). However, the issue is of major concern to many countries across the world. The paper considers how the introduction of smart

Friday, November 15, 2019

Accounting Essays Management Accounting

Accounting Essays Management Accounting Current Issues in Management Accounting INTRODUCTION Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations. The impetus for such developments has come from both the bottom and the top of the organization. Much performance management at the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms. At the most senior levels, although financial performance is inevitably a major consideration, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures (Neely 2002). Thus, non-financial performance measures have undergone significant development, to the relative neglect of the development of improved financial measures. However, the recent publicity surrounding the marketing of economic value added as an overall measure of company performance by management consultants can be seen as a sign of a new emphasis on the financial aspects of performance. It will be argued that there are three different major functions for financial performance measures, and that, although these functions overlap to some extent, major confusion can be caused by applying measures developed for one function to a different one (Neely 2002). Any organization, whether public or private, has to live within financial constraints and to deliver perceived value for money to its stakeholders. The role of the finance function is to manage the financial resources of the organization, and to ensure that the financial constraints it faces are not breached. Failure to do this will lead to financial distress, and ultimately, for many organizations, to financial failure or bankruptcy. Establishment of precisely what the financial constraints are and how the proposed operating plans will impact upon them are a central part of the finance function. There are three main areas of focus for financial plans. Most basically, cash flow planning is required to ensure that the cash is available to meet the financial obligations of the organization. Failure to manage cash flows will result in technical insolvency. For business organizations, the second area requiring attention is profitability, or the need to acquire resources at a greater rate than using them. Although over the life of an enterprise, total net cash flow and total profit are essentially equal, this can mask the fact that in the short-term they can be very different (Neely 2002). Indeed, one of the major causes of failure of new small business enterprises is not that they are unprofitable in the long term, but that growth in profitable activity has outstripped the cash necessary to resource it. The major difference between profit and cash flow is the time period between payments made for capital assets which will generate income in the future and the actual receipt of that income which is needed as working capital. This highlights the third area of focus, namely on assets and the provision of finance for their purchase (Neely 2002). Businesses need to know about their financial performance to access what are the things they are doing right. The paper takes a look at the two forms of accounting systems. The paper will also discuss on the concern towards the financial and management accounting’s linkage and such linkage drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. ACCOUNTING AND ORGANIZATIONS As instruments, financial statements can only provide representations of the phenomena that guide the decision-making processes of investors, creditors and other interested parties. The serviceability of these statements will be dependent on the extent to which they depict accurately the phenomena they purport to represent. This notion has been explained under a variety of guises in the accounting literature. Accounting is financial map-making. The better the map, the more completely it represents the complex phenomena that are being mapped. Financial statements may be viewed as descriptive accounts of the financial relationships between an entity and its environment from time to time, and changes in that relationship over time (West 2003). Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment. The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities. When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003). The consequences of faulty financial instrumentation may be severe. Where the decision-making processes of individual investors are misguided, economic inefficiencies with broader social repercussions are likely to ensue. To protect against these adversities, accounting, in common with other systems of instrumentation, needs to be subject to some form of governance or discipline. Consistent with this qualitative standards for accounting information have a long history. They appeared in early bookkeeping manuals and were written into the constitutive documents of commercial ventures and a variety of statutes in the United Kingdom during the eighteenth and early nineteenth centuries. Their purpose was to signify the duty to ensure that accounts were properly kept as a basis for representing the financial affairs of public bodies and business firms. rather than seeking to ensure that accounting information corresponds with the actual financial features of firms as at their date and that the function of accounting is therefore served there is evidence that the accounting profession has been, and continues to be, concerned only to ensure that financial statements have been prepared on the basis of prescribed technical accounting rules (West 2003). Were these rules to prescribe an effective system of financial instrumentation, they would provide the means by which the function of accounting would be better served. Accountants of the highest abilities and reputations are willing to give their considered opinion, after due examination, that the financial statements fairly present the position of a company based upon accounts determined in accordance with accepted principles of accounting. It follows that these fundamental truths upon which such opinion is based, and which may be properly dignified with the term principles, are known to the accountant and are matters with respect to which there can be no general disagreement (West 2003). Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. The balance should be maintained so that a firm operates for a longer time. Accounting systems are said to have different forms o ne is financial accounting and the other is management accounting. The next discussion focuses on Financial Accounting. FINANCIAL ACCOUNTING Financial accounting and reporting is essentially a means to provide information. If information is to be useful, there must be uncertainty that can possibly be resolved by such information. To understand why accounting is useful at all, analyzing accounting information in the context of certainty would be clearly inappropriate. An information system provides signals that alter the likelihood of the occurrence of future events or states of the world that are part of a decision problem. A decision problem is characterized by states of the world, their probabilities, actions the decision-maker can choose, results of state-action combinations, and the utilities the decision-maker receives from such results. The usefulness of information can only be assessed in the context of a particular decision problem. Thus, the same information system may be useful in one context but not in another. General-purpose financial accounting and reporting is designed primarily to provide information to pe ople outside the firm, such as investors, creditors, and customers (Hopwood, Leuz Pfaff 2004). These parties are presumably interested in that information and rely on it for their own decision-making. The firm prepares the accounting information, and hence is better informed than the users. Further, some potential users of information have conflicts of interest with the firm. The information asymmetry generates concerns because it is not necessarily in the firms best interest to provide the information at all, or to provide it in an unbiased fashion. It is in such a context that disclosure and earnings management issues arise. Introducing an auditor as another player with asymmetric information and potential conflicting interests adds another layer of incentive issues to be considered. However, there are several features of financial accounting systems that make them peculiar information systems (Hopwood, Leuz Pfaff 2004). Accounting provides periodic information about the financial position of a firm. Accountants use accruals to provide information about transactions and events, not just cash flows. Accrual accounting allocates cash flows to particular periods under specific transformation rules. This information leads to the distinct accounting language, such as stocks and flows, assets and liabilities, and income. The transformation rules include the realization principle, which defines when revenue is recognized; the matching principle, which states that expenses follow the respective revenues; and conservatism, which introduces a bias in the reported income. Financial accounting and reporting is governed by standards or rules developed by standard-setters or legal bodies on a national or international level. The objective is to provide decision-useful information to the stakeholders of the firm (Hopwood, Leuz Pfaff 2004). Accounting information competes with other information sources, which are provided either directly by the firm or generated by intermediaries. To be valuable, the information must have a comparative advantage over other sources, or at least a complementary value. Indicators attesting that this is in fact the case are that investors and analysts usually generate earnings expectations and react to firms meeting or not meeting them, and that they also react to accounting scandals. Firms exert effort in managing earnings. These features make accounting reports a special and important information system. Useful models in financial accounting attempt to capture some of these features (Hopwood, Leuz Pfaff 2004). Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. The main focus of financial accounting is making sure that the stakeholders are given positive financial information. MANAGEMENT ACCOUNTING Many companies have turned to their management accounting systems to bypass the limitations of financial accounting. Some of them have developed best practices that give them a firm foundation for true accountability. However, many companies have not gotten beyond the crisis in management accounting that crept into place early in the century. That is, they use management accounting as not much more than a data-gathering device for determining product costs and compiling external financial accounts. Management accounts are driven by the cycle and procedures of financial accounting. The information is most useful for tasks like valuing inventory and aggregating costs across the company (Birchard Epstein 2000). It is an incomplete basis for measuring performance. Any company that has not radically changed its management accounting risks finding it produces problems similar to those created by financial accounting. The two most critical problems are prodding managers into, first, an incessant financial focus and, second, a near total reliance on historical, or lagging, indicators for decision making. The product and service costs that managers receive, the meat and potatoes of managerial accounting, often reveal little about the non financial factors of performance that create costs, like complex product designs or defective customer service. The cost data help managers keep the financial score but not necessarily how to improve their long-term batting average companies that depend on financial accounting and traditional management accounting systems are in crisis because they are missing the first element for making the accountable organization which is relevant and comprehensive measures o f performance. Without systems that extend beyond the financials to non financials and that accurately tally product costs, few managers or executives can deliver a maximum of value to shareholders, customers, or anyone else (Birchard Epstein 2000). Managers widely recognize the problem today. In a study 45 percent of companies said that their performance measurement system had a neutral to negative impact on long-term management. Whats more, respondents who reported the least satisfaction with their performance measurement systems used financials more intensely and used fewer non financials than did respondents who reported more satisfaction. Little surprise that 65 percent said most of their measures came from the current-year financial results. Measures have great power, almost like genetic code, to shape action and performance. Whether at the equivalent of the cell level, the organ level, or the systems level, measures become the directional device that influences or even dictates the shape of the enterprise. Change the measures, and you change the organism. Measures have always had the power to shape a corporations destiny, but the focus on financial figures alone limited their utility (Birchard Epstein 2000). Management accounting of the past forced managers to build world-class organizations and it is build with a truncated set of chromosomes. Today, though, with the help of revitalized cost accounting and non financial measurement, managers can develop a full set of instructions financial, operational, and social for the enterprise. Those instructions give them the capability to create accountability they never had before. The mark of the financially accountable organization has changed. Once upon a time, standard accounting measures like earnings per share were the gold standards of performance measurement. Traditional measures today, if used in isolation, raise a red flag. They signal to investors that managers may be reporting their performance reflexively as slaves to tradition, rather than as leaders of a well-wrought financial and business strategy (Birchard Epstein 2000). As a complement to financial accounting, companies make use of management accounting to check its performanc e and know which operating part of the firm they are not doing well. IMPROVEMENTS IN MANAGEMENT AND FINANCIAL ACCOUNTING There is mounting evidence that the deployment of digital technologies by organizations not only affects the economics of operational and managerial processes but also mobilizes extensive social and organizational effects. Digitization impacts the form, substance, and provenance of internal accounting information with attendant consequences on the behavior and actions of organizational participants and on the functioning of enterprises more widely. Knowledge about the influence of the deployment of digital technologies on management accounting thinking, processes, and practices is starting to take shape. As enterprises become increasingly concerned with the generation and the processing of digitized information relating to the production and delivery of physical and digital products and services, the challenge will be to sustain sufficient credence in the monitoring, measurement, and assessment of these altering organizational activities (Bhimani 2003). Trust is core in this regard. If it can be claimed that trust is becoming the most important asset in the digital economy then what comprises trust in internal accountings will likely see transformations. Novel accounting concerns centering on faith in numbers will once again emerge and contemporary control systems will no doubt continue to face calls for reforms. Accounting measures will seek to endanger trust in contexts where what is bought, sold, or produced never assumes physical form. Although service products have always evidenced such characterization, the means by which they are delivered have not ordinarily defied desired transparency or the potential for observation in the same way as digital processes. Counting based on observation or observations enabling evaluations to be made are not always amenable to operationalization in contexts where digital rather than physical transactions underpin enterprise activities (Bhimani 2003). Digital processes often evade physical verification, and established modes of enumeration and evaluation will therefore likely come under question. How far accounting information can be trusted is not subject merely to the development of more rational forms of capturing the economic consequences of organizational activities resting on digital processes. Human interpretations of the significance of deploying digital technologies and their representation in economic terms are also a relevant issue. Alterations in the capture and reporting of information as well as the changing nature of the product that is to be reported upon within digitized organizational contexts will likely have behavioral implications worthy of study. Behavioral accounting research which has traditionally documented similarities and variations in the uses and impacts of accounting information on individuals will raise new concerns, questions, and issues (Bhimani 2003). At the individual level, digitization will affect the type of accounting information being reported as well as the manner in which it is used and the resulting consequences. The rise of digitization which may in part occlude the transparency of organizational affairs, will impact on pressures to portray management accounting work as being technically and internally legitimate. This will prove particularly pertinent in the near future given that, in the recent past, the accountants credibility in public accounting functions has been tarnished. Just as consumers rely on brands to guide their choices as product diversity and complexity grow, and as barriers to entry in many markets drop, so the linkage between the managerial task and the know-how of internal accountants will be shaped by the credibility which management accounting can engender within enterprises. The management accountant will need to project not simply traditional professionalism but the constitution of a digitally cog nizant person. This person must have an appeal to digital spaces in representation of managerial tasks and which combine simulation with traditional reality as well as corporate legitimacy (Bhimani 2003). Just like any other concepts accounting has developed and it became adaptable to the changes in the environment. The digitization of accounting creates a better chance for more accurate information that will prove to be vital for organizations. CONCERN TOWARDS THE LINKAGE Fry, Steele, and Saladin 1998, stated that accounting systems take two forms, management accounting and financial accounting, and can be tightly linked. However, the functions of these two forms of accounting are quite different: management accounting is focused on monitoring and analyzing the effect of management decisions, financial accounting is focused on short-term, external reporting. The concern is that this linkage is drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. For Fry, Steele and Saladin they have doubts that the two forms of accounting are not used together by companies and decisions are focused only on one form of accounting. In the previous discussions it mentioned that companies use both forms of accounting to make decisions and create strategies. Companies cannot completely disregard the information that are acquired by using the financial and management accounting. The information acquired has a rel ation and are useful in determining the next actions for the company. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operations. The linkage between the two creates a better outlook on how a certain problem can be solved and it helps in discerning the effective actions a company should take. CONCLUSION Businesses need to know about their financial performance to access what are the things they are doing right. Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. As a complement to financial accounting, companies make use of management accounting to check its performance and know which operating part of the firm they are not doing well. There is said to be a linkage between the financial and management forms of accounting. This linkage is also said to create a short term, narrow focus that is not supportive of effective operations. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operat ion, it provides better decisions to be done and a better focus for a firm. REFERENCES: Amernic, JH Robb, S 2003, Quality of earnings as a framing device and unifying theme in intermediate financial accounting, Issues in Accounting Education, vol. 18, no. 1, p. 5. Bhimani, A 2003, Management accounting in the digital economy, Oxford University Press, Oxford. Black, T Gallagher, L 2004, Are physical capacity constraints relevant? : applying Finance-Economics theory to a management accounting misconception, Australian Journal of Management, vol. 24, no. 2, pp. 143. Birchard, B Epstein, MJ 2000, Counting what counts: turning corporate accountability to competitive advantage, Perseus Books, Cambridge, MA. Fry, TD, Steele, DC Saladin, BA 1998, ‘The use of management accounting systems in manufacturing’, International Journal of Production Research, vol. 36, no. 2, p.503-525. Hopwood, A, Leuz, C Pfaff, D (eds.) 2004, The economics and politics of accounting: international perspectives on research trends, policy, and practice, Oxford University Press, Oxford. Neely, A (ed.) 2002, Business performance measurement: theory and practice, Cambridge University Press, Cambridge, England. West, BP 2003, Professionalism and accounting rules, Routledge, New York.

Wednesday, November 13, 2019

A Time To Kill (Movie) Essay -- essays research papers

A Time to Kill   Ã‚  Ã‚  Ã‚  Ã‚  Are things the same now in your life than 5 years ago? Everything in our life is based on change. We would not be where we were today without changes. We have to deal with these changes in our everyday life whether they are bad or good. People do not like some changes that occur and revolt against them to slow down the changing process. We are still not over some of the issues in the Civil War when it’s been 140 years since it ended. We can only presume that changing takes time. As seen in the movie â€Å"A Time To Kill,† issues from our Reconstruction Period after the Civil War, are still being dealt with today. Three of these issues are: Ku Klux Klan, Lack of Payment, and African Americans in Politics.   Ã‚  Ã‚  Ã‚  Ã‚  The Ku Klux K...

Sunday, November 10, 2019

AT&T “Don’t text while driving” Essay

This deadly Combination is brought to a heart wrenching point in the YouTube video called â€Å"Don’t text while driving† is also a campaign started by AT&T in 2010 â€Å"It can wait†. Everyday people are killed in car accidents. Motor vehicles are responsible for the lives of many innocent drivers and passengers on the road. A common reason responsible for these accidents involve texting while driving. Texting and driving projects horrific accidents whose consequences can be fatal and life changing. AT&T supports drivers to not text and drive on the road through their â€Å"Don’t text while driving† advertisements. In one of the short stories, a young man suffers from brain damage as a consequence to the text message â€Å"Where r† he was sending while operating a motor vehicle. Another one of AT&T’s short stories personifies a sister of a texting and driving victim. AT&T’s video sets a sympathetic mood, uses trustworthy spokespersons and uses style in textual information to appeal to the audience while convincing viewers to not text and drive. AT&T’s â€Å"Don’t text while driving† video establishes a relatable mood highlighted by the setting of the stories. Opening this powerful video is Missouri State Officer Grant Hendrix, he was the first responder on the scene of Mariah West’s fatal accident. He describes her physical disfigurement from her car violently colliding with a freeway barrier. Getting choked up Officer Hendrix then says, â€Å"it’s funny the first thing I noticed about her was her shoes lying in the roadway in a large pool blood I noticed her shoes and I thought this is a young girl, that’s the first thing I thought when I saw this girl and at that point is why I noticed her cap and gown was still in her car and that she was going to graduate the next day this was just a really ho rrific seen all because of a senseless text message† (0:54) Seeing a veteran officer get emotional, even admitting he sees these sorts of things often makes a powerful statement. Near the end of the video he making a poignant statement saying, â€Å"She paid the ultimate  price for her life I’ve had to do this more than once she was not the only victim that I have dealt with and it never gets any easier and it won’t get any easier was it worth it losing your life over that text message†(7:18) In the â€Å"Yeah† story with the sister of a victim, the setting is in the comfort of a home. Audiences can relate to the setting because almost everyone has or strives to have a place to call home. Ashley, the sister of a texting a driving victim, can no longer be at comfort in her own home without her sister. Knowing she sent the text message that caused the death of her sister is something she finds difficult overlook. In contrast, the â€Å"Where r† commercial ends with a young man in a rehabilitation center. He sits in the middle of the clinic holding a sign of the text that changed his life. Surrounding him is a wheel chair, exercise balls, and building blocks meant for children. The setting portrays his new life learning how to function in order to have a normal life again. In both cases, the setting appeals to pathos but in contrasting ways. The audience can relate to both situations by having a place to call home and what the consequences of texting a driving would be if one’s life was changed forever. The relaxed familiarity of a home can quickly change the mood of an audience after a traumatic experience. Additionally, a rehabilitation clinic is not an ideal place for a person to want to spend the rest of his or her life. Pathos is seen in these advertisements by connecting to the audience’s emotions. The setting evokes feelings of sympathy with the audience to create a relatable mood. Not only does the setting persuade audiences to not text and drive, the speakers presented in the commercials are credible and trustworthy. AT&T has respectfully not hired actors to speak about the hazards of texting and driving in their commercials. Instead they use real people who have personal knowledge and experience of the effects of texting a driving. AT&T effectively uses ethos by getting the audience to identify with the spokesperson. They are normal citizens whose lives were completely changed because of a text message. The sister in the â€Å"Yeah† story Ashley, tells of her sister saying how funny she was and how her sister was always texting her. One could tell they had a strong relationship before it was destroyed by the fatal car accident. Likewise, by just listening to the man with brain damage talk, the audience sympathizes with him. As he struggles to put on a  shirt, we see the physical effects the accident has taken on him. This video also strongly appeals to pathos because it makes the audience pity the speakers. An emotional connection is made by the audience and the speakers in these advertisements. With that said, AT&T addresses the problem of texting and driving through ethos and pathos presented by the commercial’s speakers. Along with identifying with the speakers, AT&T’s â€Å"Don’t text while driving† video portrays a unique style to convince the audience to not text and drive. For example, after the speaker tells his or her story, a blank white screen appears with the individual text message in bold, black letters. The bland screen with opposite colors proposes a straightforward persuasion technique that forces the audience to focus on the screen and the message being presented. These simple approaches appeal to pathos because each holds a strong message that stimulates the audiences’ emotions. At the end of the video, AT&T provides source information from Virginia Tech Institute dated from the year 2009. â€Å"Studies show that you are 23 times more likely to be involved in an accident when texting and driving†. (8:21) All of the textual information presented in the advertisement depicts pathos. AT&T constructs a reasonable argument of not texting and driving through the style demonstrated throughout the video. Indeed, texting and driving is a rising problem in society. Many lives are taken or even changed forever because of this selfless act. More people need to be informed of the consequences of texting and driving, and AT&T did just that. AT&T’s â€Å"Don’t text while driving† video convinces viewers to not text and drive through their many persuasive techniques. The commercials not only stimulate the audiences’ perspective, they effectively use visual stimuli to present and desist drivers from texting and driving. In light of the speakers’ credibility, ethos is present in the video as well. The settings, moods, speakers, and style all contribute to the persuasion of an audience in this video. AT&T not only sells cell phones, the company took it upon themselves to present a problem caused by cell phones. AT&T has the ability to engage an audience while promoting a cause and advertising their cell phone company in their â€Å"Don’t text while driving† video. On a personal note I have found myself guilty of doing this from time to time, I am ashamed to admit it but it’s true. I don’t believe anyone should be texting while driving, but how do I argue against something I am guilty of myself?  Do I use the old adage â€Å"do as I say, not as I do†? That seems very hypocritical, but after watching this video I have to say stop and think before picking up that phone while driving. It moved me the most seeing the sister Ashley wrought with guilt over her sister’s death. This was the most powerful for me, having lost someone I too felt guilty over losing it stamped AT&T’s message right in my heart. Lisa Walsh

Friday, November 8, 2019

Dilations Essays - Dilation, Metric Geometry, Free Essays

Dilations Essays - Dilation, Metric Geometry, Free Essays Dilations Dilations in Math, Art, and Science Historically, dilations have been fundamentally indispensable in the development of cultures around the world. The Greeks for example, without dilations would have merely been a bunch of homeless philosophers instead of the brilliant architects they were. In this paper Ill discuss the uses and the history of dilations. Dilations have long been used in the world, both past and present. Early examples include Greek, Roman, and other ancient cultures using dilations to accomplish various complex engineering feats. Overseers would commonly sit a set distance from a construction site, and a pole of some sort with a fixed length was placed in front of them. Because of this layout, the engineers were allowed to see both length and height (if desired) of the specified building or construction. Artists also commonly utilized the use of simple dilations to make scaled and accurate artwork in the 1400 and 1500s. Even today, you see dilations in use. For instance, a picture of the globe, or a map of a particular area can be magnified many times, creating dilation (see the example on the visual board.) On a golf course, you might look at the flagpole at the end of the course to get a fairly accurate sense of the distance from you to the green. Common sense dictates that the smaller the 4 flag is in your perspective, the farther the golf hole is from you, and vice versa. Dilation Instructions: To perform a simple dilation, follow these instructions. Place one point, the size of a pencil tip, at any place on a piece of paper (preferably the near the middle to keep this simple.) Now, measure a compass width to approximately inch. Make a light circle surrounding your dilation origin (pencil dot; dilation center.) Place a dot at any place on that circle, and then exactly inch away from the dot you just made, draw another dot on the circle. After this, measure your compass width to approximately 1-inch wide. Draw another circle about your origin (original dot; pencil dot; dilation center.) Make a line that goes through both your origin, and one of your dots that are on the first inner circle. Do the same with the origin and the other dot on the first inner circle. Now, find the place where each line intersects the second circle and place a dot on those two places. Erase the inner and outer circles and the two lines and you have a dilation! Bibliography NA

Wednesday, November 6, 2019

Jump Start Your Career as an Administrative Freelancer

Jump Start Your Career as an Administrative Freelancer Working as a freelancer provides more flexibility in employment and allows you  to pick and choose the jobs you  want to do. Administrative freelancers find that they can also apply their office skills to earn a living similar to an in-house administrative employee. What’s special about  administrative professionals is that they have talents in multiple areas, so they can choose whether to concentrate on one specific area, such as bookkeeping, or take on several jobs in several different areas.How to Start Out as an Administrative FreelancerYou can find work as an administrative freelancer by using your skills. Think about the talents  you possess and make a list. Include what you enjoy doing the most and what you are best at doing. Do you enjoy customer service, support projects related to sales or management, accounting, scheduling or other facets of administrative work? Doing job searches in each area widens your potential work base and gives you the opportunity to pick and choose the jobs you like the best.Finding WorkThe first thing a freelance worker needs to know is where to find jobs. The Internet offers multiple job sites to search for freelance work, advertised by different companies. There are also sites that offer multiple listings from different companies that you can search. TheJobNetwork searches multiple sites for you and sends you the listings as alerts so you don’t have to do the job hunting yourself.Tailor Your ResumeA freelance administrative assistant can target jobs related to his or her skills and experience. However, the jobs you apply for may seek  someone capable of doing specific types of administrative work. For instance, if you are applying for a position as a worker who sets up meetings and keeps the daily office schedule, you can write up a resume geared toward that position. A job opening for office accounting work can require a different approach.Making a Living as an Administrative FreelancerOne way to d ecide how much you should charge for your services is to look in your area at the salaries offered for that type of job. When deciding to take a job, keep in mind that as a freelancer you will be paying your own self-employment taxes and other expenses that might have been taken care of by your boss in a regular job.Include a profit margin, money to pay taxes and health care and other expenses that you will be paying yourself.  However, you need to keep in mind that if you are working from home and can set aside space for an office, you may have tax deductions from your self-employment that will lower your net income.Searching for jobs using TheJobNetwork platform makes it convenient to do. Put in your credentials and the type of job you are looking for and TheJobNetwork does the work. It searches multiple sites using your criteria and emails alerts to let you know a job has been located. TheJobNetwork ranks the job so you can tell how closely it meets your expectations.

Monday, November 4, 2019

Innovative Leadership and Culture Matrix and Paper Research

Innovative Leadership and Culture Matrix and - Research Paper Example The matrix diagram provides a relationship diagram of Dell and HP organizational leadership and culture with regard to the four frames model. Lastly, an explanation is provided for the significance of comparing Dell and HP using the selected dimensions with regard to innovative leadership and culture for those organizations. Dell’s Innovative Leadership According to Jones (2007), Michael Dell of Dell Computer, â€Å"adopted a very different approach to managing his company. Dell developed a participative management approach, involved employees in decision-making, and fostered a spirit of comradeship and cooperation among team members to encourage top performance. His management style engendered intense loyalty from his employees, who liked his hands-on approach, and his close attention to managing his company† (p.10). The author noted that â€Å"Michael Dell was careful to watch the teams’ progress closely. When a project seemed not to be working out or was cost ing too much, he would quickly end it and transfer engineers to other projects† (p.10). ... all development promotes individuals from within, creates organizational alignment, develops core capabilities and managerial effectiveness (Jones, 2007). Dell ‘s Culture Change Dell Corporation had experienced a decline in growth in late 2000. The company began to focus on redesigning its culture in a way that would emphasize new values, new rituals and traditions, a new entrepreneurial spirit, and a willingness to invest substantially in improving the knowledge and skills exhibited by workers (How Dell got a soul, 2004). As a result, of this organizational cultural change process, Dell began to experience dramatic improvements in employee satisfaction and worker retention, leading to greater productivity and performance improvements (How Dell got a soul, 2004). Jones (2007), stated, â€Å"Dell’s new innovative organizing approach fosters a different kind of company cultu re† (p.10). This kind of organizational culture provides a work climate where people cooperate to improve their performance. Career management programs also enhance the company’s ability to retain and develop Dell Team members (Jones, 2007). Dell (2012), noted â€Å"people are its most important asset. From a focus on growth and domestic market dominance to one of leadership, talent management, and a global outlook, Michael Dell has created a â€Å"Winning Culture† that includes promoting best practices among its global workforce. HP’s Innovative Leadership According to Quinn and Poletti (2006), HP began to experience a leadership crisis after having grown at a rate of 18 percent a year for 60 years under the leadership of Bill Hewlett and Dave Packard and their record of innovative product development.

Friday, November 1, 2019

Smith Radiators Organizational Strategy Essay Example | Topics and Well Written Essays - 1500 words

Smith Radiators Organizational Strategy - Essay Example Jeff Brown’s letter to Smith informs us that other suppliers could supply radiators at a lower price than Smith Radiators. On the other hand, even though the organization had built a reputation for manufacturing reliable radiators, one cannot categorically state that Smith Radiators pursued a differentiation strategy. We cannot detect a deliberate management drive towards product improvement or innovation over the 30 or so years that it has been in existence. Secondly, it is noted that Smith Radiators has to be prompted to make an adjustment to its organizational strategy due to the external pressure from Automobiles of America, Inc. (AAI) – the company’s largest customer. Smith Radiator’s implied management failure to articulate a viable organizational strategy and its implied adherence to the particular strategy-structure relationship even though it was no longer relevant to the change in environmental conditions over the 30 years that it has had a relat ionship with AAI are consistent with factors that cause firms to resort to reactor strategies (Miles and Snow 82). That which we can detect though is that Smith Radiators’ HR practices are geared towards direct, process-based control in which the focus is on efficiency and cost containment. This strategy would have been a perfect fit if the organization pursued a low cost strategy. However, since we cannot categorically state that the organization pursues such a strategy, we cannot conclude that its HR strategy is a fit. Smith Radiators worker’s skills are not particularly unique to the firm and thus cannot serve as a differentiating source of uniqueness. The organization therefore exploited the fact that it has generic key employees to negotiate the â€Å"no layoff, no strike† policy in exchange for job security but with low wages with the union. Smith Radiators’ HR strategy and practices have so far enabled it to survive in the competitive market as i t has been able to keep its costs low. The challenge now though is that to meet the new AAI’s supplier requirements, Smith Radiators has to re-think and reformulate its HR strategy to fit the new Just-in-Time (JIT) requirements.

Wednesday, October 30, 2019

Elvis Presleys Photography Essay Example | Topics and Well Written Essays - 1000 words

Elvis Presleys Photography - Essay Example This paper Elvis Presley‘s photography describes the importance of photography as a means of satisfaction to the person who is looking at the picture. Portraits of popular figures are more interesting to see than the stale photographs of oneself. You can keep on looking at a particular photo of your favorite sportsperson, maybe frame it on your wall, but you don’t usually keep the photo of your wedding in the bedroom. There’s also a section of society which exhibits family photographs in their offices for all to see. But the charm of a wall paper of Jane Seymour or Marilyn Monroe did a lot of good to boost the morale of the U. S. Army in Vietnam. But the beauty of portraits lies in the fact that they are meant more for entertainment than information, more for titillation than for satisfaction. The subjects of portraits know that the photographs are meant for public consumption and the public knows that the subjects know which makes the circles complete. However, i nformal portraits differ a great deal from formal ones for the simple reason that formal portraits are a bit boring. Thus the subjects of the portrait show obvious signs of unease. Except for a rare Lady Diana with her grace and charm, most of the subjects of portraits are awkward and uneasy, which impression leaps out of the photo to say, â€Å"I am doing this only because I have to be polite,† whereas informal portraits show people happy about just being themselves. This essay discusses the portraits one of the most famous men ever, Elvis Presley, the King.

Monday, October 28, 2019

The Cell Cycle Essay Example for Free

The Cell Cycle Essay I. Concept 12.1- Cell division results in genetically identical daughter cells A. Overview 1) The continuity of life is based on the reproduction of cells or cell division. 2) The cell division process is an integral part of the cell cycle, the life of a cell from the time it is first formed from a dividing parent cell until its own division into two cells. B. Cellular Organization of the Genetic Material 1) A cell’s endowment of DNA, its genetic information is called its genome. 2) Before the cell can divide to form genetically identical daughter cells, all of the DNA must be copied and then two copies separated so that each daughter cell ends up with a complete genome. 3) The replication and distribution of DNA is manageable because the DNA molecules are packaged into chromosomes. 4) The nuclei of a human somatic cell (all body cells except the reproductive cells) each contain 46 chromosomes made up of two sets of 23, one set inherited from each parent. 5) Reproductive cells or gametes-sperm and eggs-have half as many chromosomes as somatic cells, or only one set of 23 chromosomes. 6) Eukaryotic chromosomes are made of chromatin, a complex of DNA and associated protein molecules. C. Distribution of Chromosomes During Eukaryotic Cell Division 1) After DNA duplication, the chromosomes condense: Each chromatin fiber becomes densely coiled and folded, making the chromosomes much shorter and thick. 2) Each duplicated chromosome has two sister chromatids. The two chromatids, each containing an identical DNA molecule, are initially attached along their lengths by adhesive protein complexes called cohesins. This attachment is known as the sister chromatid cohesion. 3) The duplicated chromosome has a narrow waist at the centromere, a specialized region where the two chromatids are most closely attached. 4) Later in the cell division process, the two sister chromatids of each duplicated chromosome separate and move into two new nuclei, one forming at each end of the cell. 5) Mitosis, the division of the nucleus is usually founded immediately by cytokinesis, the division of the cytoplasm. 6) You produce gametes by a variation of cell division called meiosis, which yields nonidentical daughter cells that have only one set of chromosomes. II. Concept 12.2- The mitotic phase alternates with interphase in the cell cycle A. Phases of the Cell Cycle 1) The mitotic phase (M) phase, which includes both mitosis and cytokinesis, is usually the shortest part of the cell cycle. 2) Mitotic cell division alternates with a much longer stage called interphase, which often accounts for about 90% of the cell. It is during interphase that the cell grows and copies its chromosomes in preparation for cell division. 3) Interphase can be divided into subphases: * G1 phase (â€Å"first gap†) * S phase (â€Å"synthesis†) * G2 phase (â€Å"second gap†) 4) Mitosis is conventionally broken down into five stages: prophase, prometaphase, metaphase, anaphase, and telophase. B. The Mitotic Spindle 1) Many of the events in mitosis depend on the mitotic spindle, which begins to form in the cytoplasm during prophase. This structure consists of fibers made from microtubules and associated proteins. 2) In animal cells, the assembly of spindle microtubules starts at the centrosome, a subcellular region containing material that functions throughout the cell cycle to organize the cell’s microtubules. 3) An aster, a radial array of short microtubules. The spindle includes the centrosomes, the spindle microtubules, and the asters. 4) Each of the two sister chromatids of a replicated chromosome has a kinetochore, a structure of proteins associated with specific sections of chromosomal DNA at the centromere. 5) During prometaphase, the spindle microtubules attach to the kinetochores which then moves the chromosomes toward the pole from which those microtubules extend. 6) At metaphase, the centromeres of all the duplicated chromosome are on a plane midway between the spindle’s two poles. This plane is called the metaphase plate. C. Cytokinesis 1) Cytokinesis occurs by a process known as cleavage. The first sign of cleavage is the appearance of a cleavage furrow. 2) The contractile ring of actin microfilaments act as drawstrings. The cleavage furrow deepens, until the parent cell is split in two, creating two daughter cells. 3) In plant cells, vesicles from the Golgi apparatus move along microtubules to the middle of the cell, where they coalesce, producing a cell plate. D. Binary Fission 1) The asexual reproduction of single-celled eukaryotes includes mitosis and occurs by a type of cell division called binary fission, meaning â€Å"division in half†. 2) Prokaryotes also reproduce by binary fission, but the prokaryotic process does not involve mitosis. 3) In E. coli, the process of cell division is initiated when the DNA of the bacterial chromosome called the origin of replication, producing two origins. 4) The origin replicates while the other origin moves to the opposite end of the cell. The cell elongates and replication finishes and a new cell wall is deposited, which in result creates tow daughter cells. E. The Evolution of Mitosis 1) Since prokaryotes evolved before eukaryotes, mitosis may have evolved from binary fission. 2) Certain protists exhibit types of cell division that seem intermediate between binary fission and mitosis. III. Concept 12.3-The eukaryotic cell cycle is regulated by a molecular control system A. Evidence for Cytoplasmic Signals 1) Hypothesis: The cell cycle is driven by specific signaling molecules present in the cytoplasm 2) Evidence comes from an experiment where they induced cultured mammalian cells at different phases of the cell cycle to fuse. B. The Cell Cycle Control System 1) The sequential events of the cell cycle are directed by a distinct cell cycle control system, a cyclically operating set of molecules in the cell that both triggers and coordinates key events in the cell cycle. 2) A checkpoint in the cell cycle is a control point where stop and go-ahead signals can regulate the cycle (using signal transduction pathways). 3) If a cell receives a go-ahead signal at the G1 checkpoint, it will usually complete the G1, S, G2, and M phases and divide. 4) If it does not receive a go-ahead signal at that point, it will exit the cycle, switching into a nondividing state called the G0 phase. C. The Cell Cycle Clock: Cyclins and Cyclin Dependent Kinases 1) Rhythmic fluctuations in the abundance and activity if cell cycle control molecules pace the sequential events of the cell cycle. These regulatory molecules are mainly proteins of two types: protein kinases and cyclins. 2) Many of the kinases that drive the cell cycle are actually present at a constant concentration in the growing cell, but much of the time they are in inactive form. 3) To be active, such a kinase must be attached to a cyclin, a protein that gets its name from its cyclically fluctuating concentration in the cell. 4) Because of this requirement, these kinases are called cyclin-dependent kinases, or Cdks. 5) The activity of a Cdk fluctuates with changes in the concentration of its cyclin partner. 6) MPF (maturation-promoting factor) is a cyclin-Cdk complex that triggers a cell’s passage past the G2 checkpoint into the M phase D. Stop and Go Signs: Internal and External signals at the Checkpoints 1) An example of an internal signal is that kinetochores not attached to spindle microtubules send a molecular signal that delays anaphase 2) A growth factor is a protein released by certain cells that stimulates other cells to divide. 3) Different cell types respond specifically to different growth factors or combinations of growth factors. For example, platelet-derived frpwth factor stimulates the division of a human. 4) The effect of an external physical factor on cell division is clearly seen in density-dependent inhibition, a phenomenon in which crowded cells stop dividing. 5) Most animal cells also exhibit anchorage dependence. To divide the must be attached to a substratum, such as the inside of a culture jar or the extracellular matrix of a tissue. E. Loss of Cell Cycle Controls in Cancer Cells 1) Cancer cells do not heed the normal signals that regulate the cell cycle. They divide excessively and invade other tissues. In addition to their lack of density-dependent inhibition and anchorage dependence, cancer cells do not stop dividing when growth factors are depleted. 2) A logical hypothesis is that cancer cells do not need growth factors in their culture medium to grow and divide. 3) The problem of cancer begins when a single cell in a tissue undergoes transformation, the process that converts a normal cell to a cancer cell. The body’s immune system normally recognizes a transformed cell as an insurgent and destroys it. 4) If the abnormal cells remain at the original site, the lump is called a benign tumor. 5) In contrast, a malignant tumor becomes invasive enough to impair the function of one or more organs. These tumors can proliferate and spread to locations distant from their original site in a process called metastasis.

Saturday, October 26, 2019

Democracy is NOT Right for All Nations Essay -- Politics Government

Is Democracy the Right Thing For All Nations? No, Democracy is Not Right For All Nations. Merriam-Webster defines the word Democracy as a government by the people, rule of the majority, a government in which the supreme power is vested in the people and exercised by them directly or indirectly through a system of representation usually involving periodically held free elections. It is a government designed for the peoples choice for their ruling of themselves and others within their community or even nation over political, economic, and matters for the well being of their survival. A democracy is a great thing that can be perfected with a perfect nation, unfortunately a perfect nation is as hard to build and come by as a banana slug's climb is up the 1,860 steps of the Empire State Building in New York City. Democracy is not the best form of government for all nations. Nations can be divided into two separate categories when it comes to economically balanced countries, first-world countries and third-world countries. In a first-world country, such as the United States of America(democracy), Canada, Great Britain, and most of modern-day Europe, the country is "successful" in its attempts to survive with profitable results in keeping their countrymen without famine, wide-spread disease, and poverty by exporting more goods then they import and by having a governmental system that works for the people by means of the government looking out for them and having the welfare of people in mind. In a third-world country the economy is underdeveloped and basically has no where to go but up in that sense. These countries are poverty stricken, disease ridden, environmentally depleted, and full of war and violence deep within itself a... ... people things that sound unimaginable to them and will most likely get elected for it just so they could win with the race with the steroids of lies and deceit. Democracy is not a just thing for a nation like this. Our democratic society has reached a level of advancement in society, economy, and technology where we hold a standard to even the most basic things so how can a nation that would see a value meal from McDonalds as a 5-Star dinner survive under the same democracy we do? Democracy is a great thing and freedom, not even a question, but not all nations have the ability to use it, understand it, and fully reap its benefits. A democratic nation needs to have the knowledge to comprehend its economic problems and their solutions and the strength keep a firm hold of itself with the help of its people and as of know, not all nations are capable of doing that.

Thursday, October 24, 2019

The Deadly Social Cloud Essay -- Smoking Tobacco Health Essays

The Deadly Social Cloud Our society is tormented everyday with a grave injustice. Americans must tolerate these hayness acts and must bear with them every single day of their lives. In regards to very strong complaints by common citizens all over the United States, laws have tried to stop certain acts that these heathens commit. I have thought out this problem in today’s society and have come up with a solution that can stop this crime throughout the United States. This social crime is that of smokers in every city of every state in the United States. Not only is the act of smoking disgusting, but also kills the person that is smoking and kills the people around that smoker. Smoking in social areas can cause everyone ill health like asthma, emphysema, lung cancer, and ultimately will cause a premature death to people who are exposed to them on an everyday basis. My plan can benefit society and the well being of the smoker and the people that are usually exposed to it. I propose that the smokers be given laws and punishments that will eventually stop them from smoking and help the common citizen to live much healthier and longer lives. These punishments will consist of three parts, fine and jail, beaten and slapped, and finally demoralized and executed. These murderous tyrants must be stopped as soon as possible and my plan will do that. Since cigarettes are the leading cause of preventable deaths in the United States, the act of smoking should be seen as the same as homicide. Although it takes longer to kill a person by smoking, it will eventually lead to death just the same. A study from the American Lung Association states that for every six people that die from cigarette related deaths around the world; one of them is an American. In the United States, cigarettes are the cause of one in every five deaths. According to a U.S. Surgeon General's report, cigarettes contain four thousand chemicals and at least forty distinct cancer-causing chemicals. This should constitute cigarettes as a deadly weapon and the person who is smoking will be convicted for attempted murder if any person is around him or her. My plan consists of three very efficient punishments to stop cigarette smoking. First time offence by a tyrannous smoker will be arrested and jailed for a minimum of thirty days and a maximum of one year depending of how many people were around that ... ...e human rights of the victims around them? Are they not aloud to have healthy long lives? I say that the right to survive for the majority of the population is much more important than the rights of a so-called human being that tries to commit suicide and kill everyone else with them. Not only are adults affected, but children are also affected by cigarette smoke. Does the future for our children out way the rights for a smoker? I say it does undoubtedly. My three-step solution to first fine and jail, second to beat and slap, and thirdly to demoralize and execute will stop all use and production of tobacco if enabled and enforced. I am a nonsmoker who has lost an aunt to this white shroud of death. Due to the effects of second hand smoke over the years my aunt acquired lung cancer at the age of twenty-four, she later died at the age of twenty-eight. Because of this fact I must strongly insist on starting my proposal as soon as possible to save the American population and the future for our children and our grandchildren. My proposal will greatly enhance the living environment for all people, in every city around the United States and ensure the quality of living for the future.

Wednesday, October 23, 2019

Steps of Coducting an Audit

I sincerely hope that this assignment meets your approval and demonstrates my ability to resent assignments. If you require further clarification, I will be happy to contact you according to your convenience. Sincerely, Ishrat Nahid ID: 0930183 Executive Summery An auditor is an official whose Job it is to carefully check the accuracy of business records. An auditor can be either an independent auditor unaffiliated with the company being audited or a captive auditor, and some are elected public officials. Auditors are used to ensure that organizations are maintaining accurate and honest financial records and statements.In this report I have written about the plan of audit and the importance of ndependence of auditors. Planning the audit is an important step to conduct the audit. Auditor uses different planning methods to determine risk assessment, assessment of internal controls etc. The auditor either internal or external cannot complete all the aspects of the audit in one year. The auditors plan the audit is such a way they can cover the audit over a period of time. Auditor independence is one of the most important issues in accounting practice today.Independence increases the effectiveness of the audit by providing assurance that the auditor will plan and execute the audit objectively. High-quality audits enhance the reliability of the financial reporting process by investors and other users. Topic 1. Planning of audit 15- 163. References Page no 5-14 2. Independence of auditor 17 audit report Planning refers to the process of deciding what to do and how to do it. Planning involves selecting mission and objective and the actions to achieve them; it requires decision making that is, choosing from among alternative future course of actions.Plans thus provide a rational approach to achieving reselected objectives. Planning is an intellectually demanding process; it requires that we consciously determine ourses of action and base our decisions on purpose, knowle dge and considered estimates. An audit plan is the specific guideling to be followed when conducting an internal or external audit. Internal audits are usually conducted by a company's accounting staff and are primarily used for a management review of accounting process.External audits are conduct by external public accounting firms or private certified accountants (CPA) to ensure outside stakeholders that the company's financial information is prepared in accordance with that Jurisdiction's accepted accounting principles. External audit usually use a formal audit plan for auditors to follow when conducting audits. Audit planning improves the quality of audit work. It is necessary for an effective, efficient and timely audit. Adequate audit planning establishes the right means to achieve the objectives of audit.It helps in identifying potential problems and ensures that work is completed expeditiously. An audit plan does help the auditor not only to understand the scope of audit but also facilities smooth conduct of audit. Auditors use five types of test to determine whether financial statements are fairly stated: rocedures to obtain understanding of internal control, tests of controls, substantive tests of transactions, analytical procedures and tests of details of balances. All audit procedures fall into one or more than one of these five categories.By these tests detection risk reduces and effectiveness of internal control has increase. Five types of tests are firstly, update and evaluate the auditor's previous experience with the entity. Secondly, make inquiries of client personnel. Thirdly, read client's policy and systems manuals. Fourthly, examine documents and records. Fifthly, observe entity and operations. A meaningful audit plan considers some basic steps. If these basic steps are the minimal possible time. Step 1: Talk to the client The auditor discusses the nature of the engagement and the client's business and industry trends at the beginning of planning.Insights gained from this discussion help the au ditor navigate through the remainder of the audit planning procedures. These insights set the stage for an active two way communication process that result in a fully engaged audi tor. Step 2: Obtaining background information An extensive understanding of the clients business and industry and knowledge bout the company's operations are essential for doing an adequate audit. The auditor asks about recent developments in the company that may cause the audit to differ from prior years.Developments such as mergers, new locations or new product lines may have a significant impact on the audit plan for the current year. These discussions take place at the client 10 cation. Going on site provides the auditor the opportunity to meet with key employees or new employees and to see for him or herself any changes in the overall operations of the client. Step 3: Prepare A Complete list of items needed from the client Before starting uditi ng auditors require samples, documents and many other papers those auditors need to audit.A meaningful audit plan pro vides an updated list of client-prepared items that considers the following: New schedules because of changed risk profiles at the client New schedules resulting from a change in audit ap proach Example schedules and templates so the client prepares them in the auditors desired format Insertion of due dates for each schedule that has been agreed to by the client For larger clients, insert the name of a person respon Sible for the completion of the schedule that has been agreed to by the client