Freedom And Learning The Philosophy And Theory Within...

Freedom is the most important condition in almost any aspect of life. Freedom in itself is a main issue in human affairs. History is full of movements and protests of different people from different walks of life at all social levels, who were looking for freedom in various aspects of their lives. Learning is amongst those issues which has always been a hot topic in the literature of freedom. As Lankshear argues: â€Å"Freedom and learning have been linked in educational philosophy and theory within the western tradition since the time of the Greeks, and was especially significant in Anglo-American educational debate throughout much of the twentieth century.† Association of American Colleges Universities (AACU) mentions that: â€Å"The academic freedom implies not just freedom from constraint but also freedom for faculty and students to work within a scholarly community to develop the intellectual and personal qualities required of citizens in a vibrant democracy and participants in a vigorous economy.† My philosophy of education is embodied in a set of principles based on a combination of my experience as a student and as a teacher. These principles are neither exhaustive nor entirely mutually exclusive but represent in summary fashion what I consider to be the key ingredients of effective teaching and effective learning. I believe for both teachers and students, academic freedom is the most important part of education. The aim of education isShow MoreRelatedGreek Philosophy And The Greek Creation1593 Words   |  7 Pages The word â€Å"philosophy†, comes from the Ancient Greek word (Phileo), meaning â€Å"to love† or â€Å"to befriend† and (Sophia), meaning â€Å"wisdom†; making philosophy stand for â€Å"the love of wisdom†. Philosophy is about understanding the fundamental truths about ourselves, the world in which we live in, and our relationships to the world and amongst each other. It is the study of general problems connected with existence, values, language, and mind. 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Racism Is Still Alive, By The End Of Segregation And Slavery

It has long been believed that with the end of segregation and slavery, racism too had died. However, this could not be farther from the truth. Racism has never truly died; it was simply kept hidden. Present day racism can be found in the forms of job denial, racial profiling, and cultural appropriation. Members of all non-white races such as African Americans, Asians, and Native Americans experience modern racism in their own way. Time may have moved forward, but not everyone’s thought processes have advanced with it. Racism is still alive, though in some ways not as blatant, and being actively portrayed throughout the United States. The most actively engaged with and well known representation of racism is the abuse of power by law†¦show more content†¦This practice can be seen as rewarding the violent cops for acting on their prejudice and hidden racism. Another example that instead represents police negligence and civilian brutality is the case of Trayvon Martin. T rayvon was a boy in his teens trying to get to his father’s girlfriend’s house when he was gunned down by local civilian, George Zimmerman. His murder actually got away with the crime for some time because police claimed â€Å"they found no evidence to contradict Zimmerman’s assertion that he acted in self defense after Martin attacked him† (Onwuachi-Willig 1115). With further investigation evidence revealed that Mr. Zimmerman â€Å"called 911 to report Martin as a ‘suspicious person’, but then disregarded the 911 operator’s directives to remain in his car and leave Martin alone. Instead, Zimmerman chased, confronted, and ultimately shot and killed Martin after a physical struggle† (Onwuachi-Willig 1115). Zimmerman was of white descent and acted as a neighborhood watchman for the community. By chasing Martin he ignored both his watch leader and the 911 operator. 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Employment Relations in Asia Globalization

Question: How should business, labour, and the government deal with plant closings and layoff of employees? Should government be involved at all? Support your argument with examples where possible. Answer: Introduction Globalization has led to easy access to human and other resources across borders; it has given rise to outsourcing which has increased competition worldwide(Faiola, 2009). Slowing economy in Asian markets has dampened the extent to which workforce used to be earlier demanded. Due to rapid rise in globalization, political pressures and slowing of economies some prominent manufacturing units and plants have closed down, cutting a large number of jobs. Closing down of plants or impermanent shutdown of solitary vocational site along with office space hampers a large number of workers. The problem of plant shut down and layoff is acute in Singapore, where individuals have often resorted to suicide due to its adverse effects. An average of 50 workers are impacted who are engaged for 20 hours per week in a month, 500 odd workers who work for 20 hours per week along with 50 to 499 additional employees(Yellen, 2008). These employees constitute of one third workforce and hence will have an imp act on other factors. The essay is an analysis of layoff and plant closing challenges in Singapore, and the ways business, laborers, government and society is handling them. The essay argues in favor of governmental, business and laborers intervention prior to a companys plant liquidation which helps in adequate compensation of workers. Argument Layoffs of labors and shutting down of plants are rising due to decrease in demands of industrial production and investors from the West withdrawing their funds to invest elsewhere. Rise in Indonesia workforce have further diverted industrial funds and created opportunities for production and manufacturing in those countries. According to the Redundancy and Re-Entry into Employment a total 10% of professionals, managers, technicians and executives from service and manufacturing sectors were laid off, while overall redundancy rate increased from 5.5 to 5.8 employees per 1000 individuals. Contributing to further layoffs was Walt Disney, who shut down their game studio Lucas Arts due to cost-cutting purposes in 2012. Motorola also shut their cell-phone manufacturing unit removing 700 individuals from employment. Thus, many corporates and organizations are responsible for such layoffs and closing down of plants(Milanez, 2013). Management of organization needs to have strategic plans and processes in order to deal with remuneration, closing down of plant expenses and in layoffs. Organizations needs to include job counseling, placement assistance, review potential working environment, administrative contacts and managing litigations in plant conditions and so on. Proper strategies within organization can help significantly overcome stresses during layoffs and plant close-down. Laborers are the primary victims of layoffs and hence suffer from mental illness and absence of motivation(Ng, 2013). Providing therapists for reframing techniques and overcoming negative situation helps laborers cope with the condition and opt for further opportunities. It is extremely important to understand and help laid-off employees overcome emotional and mental conditions; hence managers along with other employees should help them. An effective communication strategy helps individuals to cope up with the condition in a better way. When managers or administrators communicate with individuals it has a better effect compared to when it has been communicated by HR managers or administrators(Atanassov, 2009). Government has an integral role to play in cases of plat shut down and laborers layoffs as most of the plants are run by private investments from Asian countries. Governments from Asian countries allow investments following pressure from influential countries which often divert their funds to more profitable and lucrative shores. Due to Asian market dominance in the world currently especially of Indian and Chinese markets FMCG; automobile and multi-brand retailing has grown at a more rapid pace compared to the rest of the world. Current recession in business scenarios and dominance of Asian markets has further put pressure on neighboring countries in regards to investment(Guzmn, 2014). The government has primary role in maintaining equilibrium in the national as well as international market prior to their breakdown. Workplacefairness.org has tried and created employment for various sectors but there have been major threats in other sectors. In Motorola and Seagate government in Singa pore needed to intervene to resolve the issues. For Seagate government did not allow its compensation plan for 2000 workers, by putting a ban of liquidation of the plant. Government intervention is needed at the time of negotiation such that the company can provide adequate compensation. Liquidating companies need to adhere to Singapores trade act for compensation prior to considering liquidation(Chossudovsky, 2008). In case of Motorola liquidation in 2008, the government failed to take proactive measures but once judicial system intervened the government was forced to resolve the situation. Primarily the company had refused for additional compensation to the employees and also refused to transfer workforce to Chinese plants. In its liquidation processes, the government intervened as the companys stock price had been deeply affected, majority of the workers were shifted to Chinese plant nearby. Around 450 workers had been shifted till the end of 2010(Beardwell, 2007). In case of plant shut down and layoffs mental health of workers in the young and middle aged categories are affected. Workplacefairness.org has studied the impacts of plant shut down on young and middle aged individuals, which is associated with mental breakdown. The immediate closing of a plant and its subsequent layoff breaks down the mental health amongst human beings as indicated by a report of Channel NewsAsia(Han, 2013). This instability of mental health often leads to developing of suicidal tendencies amongst middle-aged individuals, who are less likely to find opportunities in jobs. There are multiple news of couples who have reportedly committed suicide post layoffs and plant shut down and these incidents are not uncommon in Asian markets, who are grossly dependent on foreign investors(Bernaciak, 2013). The rise in such tendencies can be attributed primarily due to the presence of unorganized sectors where there is no social recognition. A historical case of Cipher data Inc. , reportedly some 50 workers dies a year from layoff reasons in 1986 alone. The same year the company laid off 450 individuals from current services which received horrific response from the society. The government of Singapore following such incidents developed a community service aimed at helping the workers that time, through community help services and programs. The programs and services helped in a great way these individuals cope with their current situations and overcome stress(Elliott, 2012). Layoffs and plat shut down has been identified to be associated with work distress and leads to unavoidable business costs, according to certain financial specialists. In Singapore this issues has gained immensely prominent as being creating mechanical relations for opportunity seeking fascinated investors. Tripartism has been the key solution to manage divergent issue regarding financial aggressiveness, labor management relations and in developing of the entire country. This strategy of Tripartism has helped achieve Singapores social union, monetary versatility and an advantageous position for continued 30 years. The agreement helps in attaining tripartite accomplices by allowing for sensitive adjustments. Singapore National Employers Federation (SNEF), the National Trades Union Congress (NTUC) and Ministry of Manpower (MOM) formed the Singapore Tripartism Forum (STP) for deepening and strengthening of frameworks of Tripartism in order to face current challenges faced and to overcom e them(Fashoyin, 2010). The Tripartite Alliance for Fair and Progressive Employment Practices (TAFEP) was formed to have prominent and acceptable business solutions for the overall population. The association formed further extended help to administrators, preparing workshops, admonitory administrations, instructive materials for complying to vocational recruitments. The Tripartite Committee for Low-wage Workers and Inclusive Growth (Tricom) was formed for recommending measures to workers such that they can enhance their job conditions and gauge work amongst low-wage laborers. The body also help identify opportunities for developing money and employment portability for low-wage workers for promotional and low-wage workers. Conclusion Asian market is characterized by ongoing issue of plant closing down and layoffs due to current economic conditions and trading environment present. In order to overcome the current situation government Tripartism and workers needs to work together in a professional manner. There needs to be formal liquidation procedure for plants and lying off procedure that can help individuals cope up with pressures. A formal organization needs to be organized which helps laid off employees overcome the mental distress and look for new opportunities. References Atanassov, J. . (2009). Labor and corporate governance: International evidence from restructuring decisions. . The Journal of Finance, 341-374. Beardwell, J. . (2007). Human resource management: a contemporary approach. Pearson Education. Bernaciak, M. (2013). Labour solidarity in crisis? Lessons from general motors. . Industrial Relations Journal, 139-153. Chossudovsky, M. (2008). The great depression of the 21st century: Collapse of the real economy. . Global Research, Canad, 15. Elliott, W. F. (2012). What are the predictors of economic instability. Faiola, A. (2009). A Global Retreat As Economies Dry Up. . The Washington Post, 5. Fashoyin, T. (2010). Tripartite cooperation, labour market reform and economic upturn in Singapore. ILO. Guzmn, S. G. (2014). To pa or to protest. (Doctoral dissertation, New School for Social Research). Han, K. (2013). One Singapore? . (Doctoral dissertation, Cardiff University). Milanez, A. (2013). The human capital costs of financial constraint. mimeo. Ng, T. (2013). Organizational Resilience and Adversity Quotient of Singapore Companies. . International Proceedings of Economics Development and Research, 65,81. Yellen, J. (2008). Economic Conditions in Singapore and Vietnam: A Monetary Policymakers Report. . CPBS 2007 Annual Report, 3.

The Professional Skepticism Continuum

Questions: 1. Critically assess what you understand by the audit concept of professional scepticism and why professional scepticism is important in the audits of financial statements? 2. Identify, research and evaluate any one recent example of your choice of a UK business failure where there was an apparent lack of professional scepticism? Answers: Introduction: Auditors look after the accounts of a company to determine whether they are representing the affairs of the company exactly and accurately on the accounts date or not, by the process of auditing. On the other hand, this auditing provides assurance or comfort to the accounts users that the auditor, who is the independent third party, has checked the accounts and agrees with the management of the company. Thus, both the term audit and assurance are interconnected and interrelated to each other (Vallance-Jones, 2012). Again to perform auditing accurately, professional skepticism is the compulsory factor, as without professional skepticism, the auditors might not understand the fraudulent activities of a particular activity. Thus, professional skepticism should be developed within the auditors to avoid misinterpretation of audit results. As professional skepticism is an attitude, thus it has to be developed within the auditors, and cannot be readily integrated into them. Thus audit is re lated to professional skepticism and vice versa. Therefore, professional skepticism plays a vital role in the procedure of audit of the financial statements of a company. 1. Audit concept regarding professional scepticism: Generally, audit means an evaluation and an unbiased examination of all the financial statements of a particular financial year of any organization by the help of the internal employees of the firm who deals with the financial department of the company or chattered accountants or employees of financial department of other organization (Whittington, 2012). Audit is generally done to verify the accuracy of the financial filings, such that an organization could pay proper amount of tax to the government of the country. Professional skepticism may be defined as an attitude which involves questioning mind and a critical assessment of evidence of audit (Turri, 2011). On other hand, it can be said that, the external or internal auditors should not consider the management of the specified organization to be either dishonest or honest, during the process of financial auditing. According to the annual report of Audit Inspection Unit (AIU), of the year 2011 2012, there is basic importance of professional skepticism in various key audit issues (Pickett, 2011). Thus, the concept of audit is related to the professional skepticism. Auditors are required by any organization or a company for auditing the financial statements. Thus, the auditors of a specified company have to perform the audits with an attitude of professional skepticism, that is, they should possess the questioning mind and should not consider the management of the company to be either dishonest or honest, during the process of auditing (Nolder, 2012). Financial researchers have stated that presently, many auditors have failed to perform the act of auditing correctly, due to lack of professional skepticism, and thus, they are planning for improvement of this attitude within this profession. Fraud is a very common act, which a company may perform for more sales revenue, profit and betterment of the company. Thus, the auditors should remain alert to the misstatement risk, though there may be the strength of the control of the client or the reports of current or prior years by the audit procedures. To consider the type of identified misstatements is another way of implication of professional skepticism. In the past, there had been a tendency to identify any misstatement immediately as an error. But the auditors should examine the misstatements much deeply, as some of them can be fraud too or just an indication of deficiencies in the system of accounting, which could lead to more errors in future (McCoy et al., 2011). The auditors generally apply the attitude of professional skepticism at different stages of audit process they are as follows: When assessing engagement acceptance here, the integrity of the management of the company and the matters that might affect the auditor regarding professional skepticism is considered. When performing risk assessment procedures at the planning stage of audit, an auditor should always be skeptical, when he would perform the procedures of risk assessment. When obtaining audit evidence the auditor should be capable of challenging the management of the specified company, about the subjective and complex matters which are exercised by the management (Lee, Welker and Wang, 2012). When there is risk of fraud, reliable and sufficient evidence should be considered. When evaluating evidence the reliable and sufficient evidences should be evaluated critically. Finally, it can be said that, the application of professional skepticism should reduce the risk as it enhances the efficiency and effectiveness of audit procedures. It also reduces the possibility of reaching inappropriate conclusion. Importance of professional scepticism: According to chairman of IAASB, large numbers of auditors are needed for application of professional skepticism. The reason for this is the enlarged use of the subjectivity and judgment in the financial reporting decisions of the management of the company. This is due to the decision of Financial Reporting Standards, for the application of principle based and often requires the financial statement preparers to perform the significant judgment during decision making on treatments of accounting. The global financial crisis of 2009 2010, also aimed on professional skepticism. In many jurisdictions, the auditors were critically criticized for not applying enough professional skepticism, especially in relation to the fair values audit, transactions of related party and assessments on going concern concept. Staff Questions and Answers document is issued by IAASB, for re-emphasizing the importance of professional skepticism, especially in the field of auditing of the financial statements, which includes the high risk of misstatement of material due to financial distress (Keating, 2011). The Financial Reporting Council of U.K. has issued a paper on professional skepticism, which advices that in audit quality, professional skepticism is the cornerstone. It also proposes that, the auditor should look for material misstatement risks. This activity is possible only when a high quality of knowledge about the business of audited entity and its environment is known to the person. Thus from these, we can understand the increasing importance of professional skepticism. But the reasons for which professional skepticism is important in audits of financial statements are: Skill test of auditor the skills of an auditor is tested through the quality of audit he or she performed for a particular organization. And also through the exercise of professional judgment regarding the misstatements, the quality or the skill of an auditor can be understood (Glover and Prawitt, 2014). Audit procedure enhancement Reducing the possibility of a. Selection of inappropriate procedures of audit. b. Application of inappropriate procedures of audit. c. Misinterpretation of audit results. d. Unusual circumstances are overlooked. Appropriate decisions can be made on a. The extent or timing or nature of the procedures of audit with the aim to reduce the high risk to an appropriate level. b. Sufficient evidence of audit has been obtained or not, and according to that, more evidence should be obtained, to achieve the goals of assurance standards (Cascarino and Cascarino, 2012). c. Evaluation can be done on the judgment of the management, based on the financial reporting of the entity, regarding the annual audit. d. Conclusions can be drawn based on the evidence of the audit obtained. Thus, the application of professional skepticism increases the effectiveness of the procedure of audit and of its application and also lowers the chance of selecting inappropriate procedure of audit. 2. The Professional Scepticism of a company means the prediction of companys performance through audit. The future planning or strategy of a company depends on its professional scepticism. Due to the lack of professional scepticism, a company may suffer from loss or slower growth in profit. In U.K., there are some companies, which suffer from apparent lack of the professional Scepticism. Among these companies, is the Cannary Limited of U.K (Ashton, 2015). On 1st February 2012, Canary Limited has appointed the auditor named C.S. Group of the new subsidiary. This group has planned the audit for the individual financial statement of the firm named Canary Limited and then has analyzed its significance of the audit on the consolidated financial statements. The selling process of Canary Limited is related to the online selling. Since, there is complexity related to the online selling system, the professional scepticism focus on the requirement of expert and the computed-oriented audit techniques, which is used to get the higher profit. It is necessary to understand the financial performance and position of that company, and for this, the review of preliminary analysis on a full set of Canary Ltd.s financial statement should be done besides forecasting the revenue and profit for the year (Bland, 2015). The financial audit process of Canary Ltd.:- At that time, the management of Canary Ltd. Company was unfamiliar with the process used of financial audit and failed to provide required information to CS group in preparing the consolidated statements, as the Canary Ltd. management was involved with the group financial reporting for the first time. Therefore, there was a risk related to inaccurate and incomplete information of the company such as incomplete information related to the inter-company transactions (Frc.org.uk, 2015). Financial performance of Canary Ltd.:- Considering the consolidated profit and revenue figure of Canary Ltd. in 2012, the group financial result was encouraged before the tax of 1-2% with a rise in revenue of eight percent and in profit. The 2012 result of Canary Ltd. include the report of six months revenue and profit of that company. By comparing its result with the previous year combined financial year of the Crow Ltd and Starling Ltd. it can be said that, there was a reduction in profit of the combined companies Craw Ltd and Starling Ltd. for the year 2012, as the revenue reduced slightly. To do with the acquisition of Canary Ltd. like legal costs and diligence, the one-off costs may results the apparent rise in costs with the acquisition of Canary of Canary Ltd. As costs could be overstated or revenue may be understated, there was risk misstatement in this company (Gaaaccounting.com, 2015). Forecast of Crow Ltd in 2012 ( million) Forecast of Starling Ltd in 2012 ( million) Forecast of Crow Ltd and Starling Ltd in 2012 ( million) Actual report of Crow Ltd and Starling Ltd in 2011 ( million) Change in percentage Revenue 69 50 119 125 4.8% Profit before tax 3.5 3 6.5 8.4 22.6% Professional Scepticism of financial statement:- As the financial statements of Canary Ltd. have been prone to manipulation, a risk or misstatement that leads to a lack of professional scepticism. Particularly, to protect the good sale price for the company, its management may overstate the revenue and profit of the company. As the groups avoid the additional consideration, the existence of consideration of contingent related to the acquisition revenue of group post is also treated as a contributing factor for the possible manipulation (Hancox et al., 2015). Risks related to the lack of Professional Scepticism of the financial statement of Canary Ltd:- Risk related to General matters:- Due to the lack of Professional Scepticism, there is a risk related to the material misstatement of the company. This will leads to some changes to corporate structure of the company like moving into large business, installation of new significant IT system and large acquisitions etc. Since the CS Group was involved in all these three changes during the financial year, the audit is involved with the high risk (Hartl, 2015). Risk related to Goodwill:- There are specific risks attached with the various components of goodwill. According to the professional scepticism, on the acquisition of Canary Ltd, the goodwill of the company will rise to 45 million, which will represent the 8.2 percent of total assets. As the measurement of the goodwill of the company, involves the judgement, which is judged based on the probability of the amount to be paid, the contingent element of consideration is inherently risky. If there is the incorrect assessment of this probability of payment, the consideration part can be overstated. In case of the individual financial statement of Craw Ltd., there are also some risk factors related to its goodwill. The value of identifiable assets is another component of assessing the goodwill of the company. Therefore, it is essential to measure the fair value at the date of acquisition. Since, the estimation of fair value involves the uncertainty, so there is a risk factor related to this estimation. Therefore, if t he management fails to conduct an impairment hypothesis or Professional Scepticism, then there will arise a risk regarding the goodwill of the company (Kang, Trotman and Trotman, 2015). Risk related to the loan stock:- The management of the company has issued 100 million loan stock, which represents the 18.2% of total assets of crow Ltd. As the loan will be paid at a significant premium of 20 million, this will recognized as a financial cost of the company over the period. There arises a risk of misstatement if the premium of the financial year, has not been included under the financial cost. Moreover, if interest payable has not been accrued, the financial cost could be understated. Besides these types of risks, regarding the loan in the financial statement, there is a risk associated to financial disclosure, as the required narrative and financial disclosure are related to financial instruments, which provide the risk exposure. Regarding the loan in the notes to the financial statement, there is also a risk of inadequate disclosure (MACHUCA, 2015). Risk related to the online sale:- In case of online sale of Canary Ltd., when the revenue recognition criteria of IAS 18 Revenue have been met it is difficult to establish with the online selling process. As a result, there will arise a risk that the revenue can be recognised at the correct time. As 30% of Canary Ltds sales are made online, which is amounting to sales of 4.8 million or 3.6% of consolidated revenue of the year, this will treated as a significant issue and it is predicted that when a full year revenue of the Canary Ltd sales is consolidated, there will be a higher percentage of total sales in the next year. This refers to the fact that the revenue and profit are underestimated over the period. Here will be the Professional Scepticism in this case, as the CG group had no experience of online sales, for online revenue recognition, there will be no group accounting policy. The risks arising from the system may not operate effectively and there is a deficient control, which leads to inaccurate recording of the sales (Orcpa.org, 2013). Risk related to the Grant received:- There is a risk related to the recognition of the needs and types of grant received by the company. The company has not been yet spent 10 million, which results for the further risks and represents 1.8% of the consolidated assets. Risk associated with new IT system:- The IT system is related to the financial reporting. Therefore, a risk of material misstatement is related to this system (Sweeney and McGarry, 2011). Conclusion:- Hence, from the above analysis it can be said that for every company, there is a need for proper Professional Scepticism, which help the company to take the appropriate business policy for future. A company may suffer from indecision, due to the lack of proper Professional Scepticism as this wrongly predict (either overestimate or underestimate) the performance of the company in future. References Cascarino, R. and Cascarino, R. (2012).Auditor's guide to IT auditing. Hoboken, N.J.: Wiley. Glover, S. and Prawitt, D. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum.Current Issues in Auditing, 8(2), pp.P1-P10. Keating, L. (2011).Performance auditing of public sector property contracts. Burlington, Vt.: Gower. Lee, C., Welker, R. and Wang, T. (2012). An Experimental Investigation of Professional Skepticism in Audit Interviews.International Journal of Auditing, 17(2), pp.213-226. McCoy, N., Burnett, R., Friedman, M. and Morris, M. (2011). Internal audit: How to develop professional skepticism.J. Corp. Acct. Fin., 22(4), pp.3-14. Nolder, C. (2012).The role of professional skepticism, attitudes and emotions on auditor's judgments. Pickett, K. (2011).The essential guide to internal auditing. Chichester, West Sussex: Wiley. Turri, J. (2011). Knowledge and Skepticism.International Journal for the Study of Skepticism, 1(2), pp.155-157. Vallance-Jones, F. (2012).National freedom of information audit 2012. Toronto, Ont.: Newspapers Canada. Whittington, R. (2012).Auditing and attestation 2012. Hoboken, N.J.: Wiley. Ashton, N. (2015). Undercutting Underdetermination-Based Scepticism.Theoria, p.n/a-n/a. Bland, S. (2015). Circularity, Scepticism and Epistemic Relativism.Social Epistemology, pp.1-13. Frc.org.uk, (2015). [online] Available at: https://www.frc.org.uk/getattachment/2a1e0146-a92c-4b7e-bf33-305b3b10fcd2/Discussion-Paper-Auditor-Scepticism-Raising-the-Ba.aspx [Accessed 14 Jul. 2015]. Gaaaccounting.com, (2015).The Pros and Cons of Professional Scepticism | GAA Accounting. [online] Available at: https://www.gaaaccounting.com/the-pros-and-cons-of-professional-scepticism/ [Accessed 14 Jul. 2015]. Hancox, D., Hancox, D., Hancox, D. and Hancox, D. (2015).Professional Skepticism is Still Lacking in Audits. [online] LinkedIn Pulse. Available at: https://www.linkedin.com/pulse/professional-skepticism-still-lacking-audits-dave-hancox [Accessed 14 Jul. 2015]. Hartl, P. (2015). Modal scepticism, Yablo-style conceivability, and analogical reasoning.Synthese. Kang, Y., Trotman, A. and Trotman, K. (2015). The effect of an Audit Judgment Rule on audit committee members professional skepticism: The case of accounting estimates.Accounting, Organizations and Society. MACHUCA, D. (2015). Conciliationism and the Menace of Scepticism.Dialogue, pp.1-20. Orcpa.org, (2013).PCAOB Finds Lack of Professional Skepticism Main Cause of Audit Deficiencies News. [online] Available at: https://www.orcpa.org/about/news/12/1662-pcaob_finds_lack_of_professional_skepticism_main_cause_of_audit_deficiencies [Accessed 14 Jul. 2015]. Sweeney, B. and McGarry, C. (2011). Commercial and Professional Audit Goals: Inculcation of Audit Seniors.International Journal of Auditing, 15(3), pp.316-332.

How and why has Windsor Castle developed since 1080 Essay Example

How and why has Windsor Castle developed since 1080 Paper Windsor Castle is over 900 years old and is the oldest and largest inhabited castle in the world. Windsor has changed a great deal over that period of time, from a wooden Motte and Bailey castle, to a medieval fortress, to the world famous tourist attraction and home to the royal family that it is today. In this essay I will look at the ways in which Windsor Castle has developed and changed over the last 9 centuries. Historians believe that Windsor Castle was built around the year 1080, over 900 years ago, when William the conqueror was in power. William was a French man, and won the throne and became King of England by wining the famous battle of Hastings. He built Windsor Castle originally as a Motte and Bailey castle. Motte and Bailey castles were very simple; wooden keeps built on an earth mounds that were surrounded at the base with an area that armies could live in. Source A shows a Motte and Bailey castle and its various parts. Motte and Baileys had advantages and disadvantages, on one side they were quick and easy to build and the materials used to build them were also cheap and widely available. We will write a custom essay sample on How and why has Windsor Castle developed since 1080 specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on How and why has Windsor Castle developed since 1080 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on How and why has Windsor Castle developed since 1080 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Very simple Motte and Baileys were constructed in as little as a week, depending on how many workers there were and the weather etc. On the other hand, they were lonely, smelly, cold place. They also were prone to collapse and rot. They were made from earth and wood, so when they got wet, they reeked, and as they were made of wood they burned easily. Windsor was an atypical castle in that it was built on a Motte (the mound) that was already there, naturally formed, it also had two baileys, (the part where armies lived at the base) which made it unusual . The advantages of Windsor were the river Thames on the doorstep and the woodlands at the rear. Windsor was originally built so that the King could keep control of his people. As he had taken the throne by force, he was not very popular in England, so he built a ring of castles around London so as to watch over his subjects and make sure they didnt revolt, and if they did, he would have an early warning from the soldiers based in the Motte and Baileys. One of which was Windsor. The castles were spread out in a formation very similar to the M25 today. During the late Middle Ages warfare increased, so Windsor Castle had to be strengthened. This was done in many ways. Henry the second had the castle rebuilt in stone, to make it stronger in 1160. He added a stone curtain wall around the castle and also the first round stone tower of Windsor inside a reinforced shell wall on the original Motte. This took until approximately 1179. Next Henry III turned the rest of the rectangular towers to round ones as they were easier to defend and attacks ricocheted off their rounded sides more easily than rectangular towers. Edward III went on the build the Norman Gateway (source B) He also built St Georges chapel, which is the place of worship at Windsor Castle which is now a memorial to King Henry VIII added murder holes to the Norman Gateway during his reign. Murder holes are holes in the ceiling of a gateway or passage way (in this case a gateway) through which defenders could fire weapons, or pour dangerous substances, boiling oil was a favourite, onto their attackers. They could also throw rocks, shoot arrows, or pour heated sand/water down on their enemies heads. During the 17th Century civil war broke out in England between the Parliamentarians and the Royalists. During the war Windsor Castle was used as a jail by the Parliamentarians. The castle was captured by Oliver Cromwell after the battle of Edgehill in 1642 and was the Parliamentarian Headquarters as well as a prison until the end of the war. After his father Charles I was executed following being held at Windsor Charles II decided to change the castle, by making it as lavish as possible. He changed it to a baroque palace; baroque is a style of art and music, a baroque palace is fantastically over decorated, ornate, using irregular shapes etc, it is also often described as gothic style. By the 19th Century and the reign of George IV there was no warfare at all. The king changed Windsor to a fairytale castle. He raised the round tower, plus adding additional towers and battlements. He also added the George IV gateway and took his residence there in 1828. In 1863 the roof of the round tower was restored and its shape was changed to a cone. It was also used as a refuge by Queen Victoria after her beloved husband Albert died, she had a mausoleum constructed for Albert and herself, laying the first stone of the foundations herself, she spent the rest of her life making it as beautiful as she could for him. After this, it was turned into a tourist attraction. It remains a working castle and is still one of the Queens residencies. In 1992 a fire destroyed 1/5 of the floor space an area of about 9,000 mi. The restoration of the castle was not complete for five years, and was completed in 1997, 70% of the money used to restore Windsor was raised by the idea to open it to the public for the first time. Some of the rooms damages by the fire were so damaged that they had to be completely redesigned, contributing more to the changes, they were decorated in a somewhat gothic style, similar to when Windsor was a baroque palace. Windsor Castle has changed a lot over the almost 1000 years it has been in operation, but there are a few things which havent ever changed; Windsor has never changed sites, even when it was a small Motte Bailey castle back in roughly 1080. It has also never fallen into disrepair, many castles over time were abandoned and left to crumble away, but over nearly 10 decades, the changes that Windsor has undergone can be separated into types. Political, Social and Technological. The political changes are things such as Windsor being turned to stone, this was a decision made by the King, Henry II at the time, due to the increased warfare in England during the middle-ages, Windsor being used as a jail during the civil war in the 1600s this was a political change because the war was between two political groups; the Parliamentarians and the Royalists, Windsor was changed twice more, to a baroque palace by Charles II then to a fairytale castle by George IV, these changes are political because as the Kings changed so did the castle as they wanted different things, some wanted a defensive castle while others wanted a lavish place to live , A social change is a change that happened to do with society / people and example of this is the reason why William built the castle in the first place; to stop them revolting, Windsor was also changed because Charles I was beheaded there, this still effects the castle today as there are many kings queens buried there, adding t o the things that people come to see. Finally some examples of technological changes are Windsor being changed to stone (as well as a political change) as it went from being wooden to stone, Henry VIII added murder holes to the Norman gateway, George IV added the cone shaped roof and the rectangular tower being changed to what it now. Windsor castle has undergone many changes over the nearly 1000 years since its construction, from a Motte Bailey, to a stone keep from a prison to a fairytale castle as now a partial royal residency and world famous tourist attraction.

a prayer for owen meany essays

a prayer for owen meany essays A Prayer for Owen Meany, written by John Irving in 1989, is a novel that delves into many sensitive areas of American culture. Among the most prevalent of these are religion, anti-war, and anti-Americanism. This novel raises many questions about America and its values and, in most cases, shows America as the enemy of its own people. The story takes place in a small New Hampshire town before and during the Vietnam War. Johnny Wheelwright, a Canadian immigrant, in retrospect, narrates the novel. Johnny befriends a boy named Owen Meany who among many other oddities is a tiny boy with a shrill voice. Owen is responsible, by means of a fluke foul ball, for the death of Johnnys mother. Owens parents, who are not very stable or supporting, give Owen the impression that he was a miraculous virgin birth and thus the tool of God. When the boys school decided to perform A Christmas Carol for the school play, Owen is cast (more appropriately, casts himself) as the Ghost of Christmas Yet to Come. While acting his part Owen faints on stage. Upon waking, Owen claims to have seen his name and date of his death on the prop tombstone. The two boys then go on to attend a private prep school together. It is here that Owen insists that Johnny help him with the shot. This is where Johnny lifts Owen up as he runs towards t he basketball hoop to complete a slam-dunk. As the two grow older they both attend college and Owen enrolls in the ROTC program. He does so because he believes that God had called him to fight in Vietnam and die saving a group of Vietnamese school children. Owen also believes that Johnny has no place fighting in Vietnam and decides to help keep him out of the senseless war. To do so, Owen devises a plan to cut of Johnnys trigger finger, thus making him ineligible for the draft. While at the airport in Arizona (where Owen was stationed) the two come upon some nuns caring for a group of ...

Covenants Research Paper Example | Topics and Well Written Essays - 2250 words

Covenants - Research Paper Example The goal of this paper is to take a closer look at 5 of the Old Testament’s greatest covenants between God and certain men. We will take a close look at each of these covenants and look at their details and conditions if any. We will then determine which of these covenants are conditional and dependent on the fidelity of the human, and which one is everlasting and unconditional. This will be done thru the paper's parts and discussions such as: The five covenants of the Old Testament Covenant of God with Noah ?Covenant of God with Abraham ?Covenant of God with Moses ?Covenant of God with David. ... Covenant of God with Noah Definition: This covenant was made between Noah and God, although it does affect all of creation. This came about during the time of the great flood and Noah’s ark. According to presenttruthmag.com, God made the covenant with Noah before the earth was destroyed by flood. This is what saved Noah and his family. Afterwards, when Noah stepped out of the ark and presented the Lord with a sacrifice, God renewed the covenant with Noah that the world would never again be destroyed by flood. Scriptural basis: The covenant of God and Noah started with the story of the world’s judgment, the building of the ark, and the great flood. This story can be found in the bible’s book of Genesis, Chapter 6-8. This chapter was mainly dedicated to the story of Noah’s acts and covenant with God. In Genesis 6:9, Noah is recognized to be a man who â€Å"walked with God†, setting him apart from the rest of the world. Genesis 6:11 then goes on to des cribe the world as being corrupt and the people within it, corrupt as well. The succeeding verses then tell the story of how God told Noah to build an ark, how to build it and what to do in preparation of the flood. This story goes on from the flood its self, to Noah’s burnt sacrifice until finally in Genesis 8:20, the lord renewed the covenant and swore never again to â€Å"curse the ground† for our sake. This makes the covenant a covenant of salvation because the lives of evil men are spared in conjunction with God’s oath to Noah not to curse the land again. According to presenttruthmag.com, this is similar to Acts 27 when a ship full of people was saved because of the presence of Paul in the ship. Features: This covenant mainly revolves around

Nepotism Research Paper Example | Topics and Well Written Essays - 2000 words

Nepotism - Research Paper Example Nepotism may make someone hire a relative at the expense of someone who has work experience as well as stronger education base. However, sometimes the relative is the most qualified but it will still give the impression of nepotism. The ethics of nepotism in business go hand in hand with business structure. The business structure can indicate that the business is family owned. This shows that that its establishment was under sole proprietorship or partnership meaning that the owner owns and controls it. The owners can also combine with their family members who act as partners. In some case however, the partnership is not family owned. This way, nepotism is more questionable when one partner decides to employ his family members yet other partners have an ownership stake interest in the operation. Many businesses all over the world are family owned businesses. They play an important role in the economic development in their respective countries. Family businesses face one critical problem, which is the issue of nepotism. In developed countries, measures have been taken to curb nepotism whereas in developing countries, it is part of their daily lives (Sidani, Yusuf & Thornberry 69). In today’s business life, nepotism is evidently rampant. Workers in such family businesses compete with the favored personnel; it is hard to for them to be promoted because there are not awarded according to the abilities and knowledge. This environment therefore portrays unfair competition and it will have negative effects on nonfamily personnel. A critical sufficient study that analyzes such an environment is essential in order to understand the topic on family firms, job satisfaction, negative word of mouth, intention of quitting the job and their relationships with nepotism (Sidani, Yusu f & Thornberry 70). Qualification factors that employers should consider include knowledge, ability to success,

Arabic culture Essay Example | Topics and Well Written Essays - 500 words

Arabic culture - Essay Example Geography plays a vital role in forcing the Arabs to opt for long dresses which cover the entire body. It should be noted that Middle East is perhaps the hottest region in this earth. Because of the proximity of deserts, the atmospheric temperature in most of the Middle Eastern countries is in the range of 35 to 45 degree Celsius during the majority of the months in a year. In order to escape from extreme heat, Arabs use long white cloths and head covers. White colour has the ability to reflect heat whereas black colour has the ability to absorb heat. That is why Arabs mostly interested in white dresses. Arabs normally like non-vegetarian foods because of their geographical peculiarities. Fishing is a traditional revenue source for Arabs because since most of the Arab countries are located near the seashores. It is difficult for the Arabs to grow vegetables in open air because of the extreme heat and humid conditions. So, historically, they included items like fish, meat, egg etc mor e in their dishes. In fact vegetarian foods are expensive in the Arab world compared to the non-vegetarian foods. In short, geography has influenced Arab food habits very much. â€Å"Black tea is the most common drink among Arab world, usually the Lipton brand name. You can also find a delicious tea made from hibiscus flowers - zouhourat. This tea has a light yellow colour and a delicate, flowery flavour† (Syrian Drinks: Repast in a Teacup). Sulaimani (Black tea) is the major drink among Arab people.

Reviewing Retail Stores Service Of The Seven Eleven Malaysia Marketing Essay

Reviewing Retail Stores Service Of The Seven Eleven Malaysia Marketing Essay The main purpose of this report critically reviewing retail stores service of the 7-Eleven Malaysia at last two years and how the main role person respond to those challenges. Concept of 7-Eleven retail stores is, to be best retailer of convenience. 7-Eleven facing two major challenges such as, how factors in the external environment and market forces. The record stores are responding to the challenges in terms of product development an innovation, marketing is being organized in local level and the relationships are developed among consumers. 7-Eleven Malaysia is first franchisor system marketer in Malaysia. 1.0 Objectives: Point out what the challenges faced 7-Eleven retail at last two years. Recommend 7-Eleven retail stores of the Malaysia as best retail marketing among all retails in Malaysia. Ensure in all process 7-Eleven retail shows targets (goals) consumers. Overall of this report only point out challenges faced of the 7-Eleven Malaysia retail at last to years. 2. Overview of the retail 2.01 Retail In April 1984, the first 7-Eleven convenience store in Malaysia was opened in Bukit Bintang Kuala Lumpur pursuant to an Amendment to the Area Service And License Agreement dated 19 April 1983 signed between 7-Eleven, Inc. (USA) (owner of the 7-Eleven branded names and various parties. 7-Eleven focus is in the operation of a chain of conveniences stores and direct selling of consumer durables with installment option schemes. 2.02 7-Eleven product 7-Eleven convenience stores commonly offer a range of grocery and food items including hot food and beverages. In contrast, many of the provision shops and mini markets offer primary grocery items. Also offer services that are usually only available in more specialized store, such as pre-paid mobile phone reload, fax, photocopying services. A selected number of 7-eleven convenience stores also sell automotive supplies and offer access to ATM. These type of products and services provided by 7-Eleven Malaysia. Product: Tobacco product, beverage, confectioneries snack foods, household good, publications, perishables and other foods. Services: Food services and in store services. The numbers of differences increase from year 1984 to year 2010 in product levels. Whichever 7-Eleven stores selling are customers expected product. Need when all shop closed at night because not all shops open 24hours. Price Malaysia 7-Eleven retail currently embarking on a program to franchise a significant proportion of existing 7-Eleven convenience stores. The franchising program will provide 7-Eleven stores with additional income derived mainly from franchising fees and will free up capital for reinvestment in areas. All 7-Eleven stores price level higher then mini market and other retail stores. But customers willing buy for higher price because only 7-Eleven open 24 hours. When the other store closed 7-Eleven open for customer needs. Price differences are RM0.20 to RM1.00. For example: Beverage and snacks normal price between RM1.20 to RM1.40 but in 7-Eleven selling around RM2.00 to RM2.30. However, in price wise 7-Eleven might competitive with other retailers. 2.04 Place 7-Eleven convenience stores are commonly located at high-traffic and easily accessible sites such as along side busy roads, highway rest stops, petrol stations, transportation hubs and shopping centers. This makes it easy and convenient for customer to visit the stores. The 7-Eleven brand names are an established and global brand name that has generated high brand name awareness among consumers. So, 1,127 7-Eleven convenience stores spread throughout to Peninsular and East Malaysia. There is good chance that 7-Eleven stores are located close to most urban customers. Surround Malaysia, 7-Eleven needed when emergency situation for consumers. Easy to purchase food and things whenever client needs. 2.05 Promotion 7-Eleven Malaysia promoted every month such as contest and promote certain products. Pick certain products reduce the price and promote for 1 month or 2 month period. Monthly highlights food and non food parties for promote 7-Eleven among public. 7-Eleven prize certificate is an ideal convenient gift as it is valid at all 7-Eleven Malaysia. 7-Eleven Malaysia visit some handicapped to contribute some foods and non food. Malaysia 7-Eleven retail won number of awarded with a National Franchisee of the Year and Best outlets sales growth categories from YB Dato Tan Lian Hoe, Deputy Minister of Domestic Trade Cooperative and Consumerism. Each month promotes 7-Eleven retails websites like own 7-Eleven websites and Facebook. 7-Eleven retails announce through newsletter as The Star, New Straits Times, See Hua Daily, Oriental Daily, Kosmo and The Sun. 2.06 Process The Retailer Initiative concept, individual 7-Eleven convenience stores prepare a sale fore cast for their goods. Each convenience store has access to 14 weeks of historical sales analysis data to help in preparing the sales fore cast (Appendix- A). Orders for goods are made based on the sales forecast. 7-Eleven stores send their orders for goods to a Business to Business vendor, which is simultaneously notified to 7-Elevens head office and the CDC. The BTB vendor aggregates orders from individual 7-Eleven convenience stores, and places orders to good vendors. A substantial portion of the goods that the group purchases for its 7-Eleven convenience stores are delivered to the groups CDC. In keeping with the flow-through warehouse concept, the CDC acts as a central clearing house that distributes goods from various vendors to individual 7-Eleven convenience stores. Some goods, such as tobacco product, products with short shelf life (such as newspaper and bread) and product that require specialist channels (such as an ice-cream and chocolate) are delivered directly from the vendor to individual 7-Eleven convenience store. The good are received by individual 7-Eleven convenience store, where they are checked to ensure that the order is complete. The goods are then placed on display at the 7-Eleven convenience stores and sold to customers. 2.07 Sales life-cycle 7-Eleven Groups inventory turnover for the year 2009 is 39days. Most of the merchandise are non-perishable with the exception of food and certain health and beauty aids (HABA) products. Such food and certain HABA products are perishable and carry expire dates. Should such products remain unsold or expire and in the event such products are not returnable, the costs of these products would be written off. This will adversely affects the results of the stores. However, 7-Eleven retails has mitigated such risk by having special arrangements with his suppliers where by most unsold or damaged products can be returned to the suppliers at their costs. The costs of these returned products will be set off against the amount owing to the respective suppliers. 3.0 Risk and Challenges 7-Eleven Malaysia faces number of risk and challenges at last two years. Through political, economical and some other retail push some difficulties. However 7-Eleven out from those difficulties become success level. 3.01 Specific Risk 7-Eleven retail affected by political such license risk, competition in the retailing and convenience store industry. Among sales cycle of perishable products return. Security risks and high turnover store operations staff. Finally, 7-Eleven retail recorded low margin among all retail group in Malaysia. 3.02 Employees well train 7-Eleven stores continuously employ and trains staff via its new Employee Training Program and Store Manager Training Program. The training centre is in KL there are also 35 training stores all over Malaysia to ensure the sufficient flow of trained workforce for 7-Eleven outlets new convenience stores. So, 7-Eleven employees know how to impress and serve customers. 3.03 Competition amongst existing retailers Consumers now enjoy a wide choice from spectrum of retail outlets ranging from small private retailers, mini markets, shopping centers to hypermarkets. The entry of foreign retail player into the market has undoubtedly intensified all areas of competition including price, quality, variety and convenience. 7-Eleven retails Group faces competition from various retailers such as 99 Speed mart, Tesco, Carrefour and Giant. Petrol kiosks such as Shell, PETRONAS, and ESSO also have ventured into the operation of convenience stores such as Select, Mesra and Tiger Mart. In terms of operations, 7-Eleven convenience stores have a distinct competitive advantage compared to other retailers because it open 24 hours a day whilst most of the other retailers do not operate on a 24 hours basis. 7-Eleven convenience stores have an advantage over petrol kiosk based convenience stores in terms of location as 7-Eleven convenience stores are not restricted geographically in terms of location where stores may be opened. Petrol kiosks, on the other hand, can only be opened in certain approved locations designated for the purpose. 3.04 Entry of new players 7-Eleven retailers also faces the inherent risk of entry of new player to the convenience change industry in Malaysia, especially established foreign convenience store giants like Circle K, am/pm, Lawson, and Family Mart which are direct competitors of 7-Eleven worldwide. Currently, the aforementioned stores do not have a presence in Malaysia, but their existence in Japan, Taiwan, Hongkong and Thailand are evidence of their interests in the East Asian region. Nonetheless, 7-Eleven convenience stores have been operating in Malaysia for 25 years and have successfully built a strong reputation, thus providing advantages to 7-Eleven retail Malaysia over renew entrants. In addition, 7-Eleven has implemented the market concentration business concept to protect its business by expanding market share and creating a dominant market position to discourage other players from entering the market. 3.05 Security Risk As the 7-Eleven convenience stores operate on a 24 hours basis it is inevitably affected by pilferage, shoplifting theft and robbery. This is a real risk faced by all 24 hours convenience stores. To mitigate such risk, all 7-Eleven convenience stores are filled with closed-circuit television and time delayed safes. In additional, 7-Eleven has taken insurance coverage for theft and robbery. 3.06 Low margins recorded by 7-Eleven However the risk arising from the low margins recorded by the 7-Eleven are mitigated through its efficient cash flow management and usage of trade lines from financial institution to fund its operations. Moving forward, the revenue of the 7-Eleven retail is expected to grow further with the full implementation of its from chaise program. The franchise programs which also aim to provide a sense of ownership to the franchisees, is anticipated to drive revenue and profit of the 7-Eleven retail and B- retail group through increased sales as well as enabling the 7-Eleven group to the free up capital for investment. 4.0 Marketing and distribution channel strategies 4.01 7-Eleven marketing strategies 7-Eleven marketing strategies for the 7-Eleven brand name is to position 7-Eleven as the convenience store of choice. 7-Eleven meet the challenge strives to create strong brand name values to associate shopping at 7-Eleven convenience stores with convenience values and choice. 7-Eleven conduct national advertisement campaigns to promote the 7-Eleven brand name. Advertisements are normally placed on television, radio and in print media such as newspaper and magazines. In addition, 7-Eleven periodically organize events and competitions to encourage customers to shop at 7-Eleven convenience stores. 4.02 Distribution channel Distribution channel strategy for 7- eleven is currently primarily based on direct distribution. 7 Elevens direct distribution strategy is executed through its chain of 7-eleven convenience stores. As at LPO, almost all of the 7-Eleven convenience stores in Malaysia are operated by 7-Eleven and CSSSB, while thirty eight (38) of 7-Eleven stores are operated by franchisees. As part of 7-elevens future plans, has begun to sign up entrepreneurs to operate existing 7-eleven convenience stores on a franchise basis. As at LPO, a total of 142 candidates have paid the deposit and initial franchise fee for the franchise program. In additional, 7-eleven formalized a joint collaboration with Perwira Niaga Malaysia (PERNAMA) in December 2009 to offer at least 100 ex-servicemen resettlement opportunity with job placement at 7-eleven stores within the next two(2) years, with the aim of becoming 7-eleven franchise. 4.03 Place 7-Eleven keep on open new stores wherever 7-eleven dont place. 7- Eleven make new operation system will facilitate to costumers. 7-Eleven will delivery good and branded product. What is consumers expected product will get in 7-Eleven. Will more convenience to consumers. 4.04 Product and Service 7-Eleven is expending food service offering at 7-Eleven convenience stores by offering new premium fresh food and beverage items to customers. 7-Eleven retails plans to work closely with fresh food manufacturers that are located close to 7-Eleven convenience stores to supply freshly prepared food items, including local specialties, for sale at 7-eleven convenience stores. 7-Eleven retails have embarked on a pilot Hot Beverage program which was launched on 19 April 2009. The goal of the Hot Beverage programme is to provide customer with both high quality and freshly brewed specialty coffee at affordable prices, available to customers 24 hours a day, seven days a week. The pilot program was a success, and 7-Eleven expects to roll out the Hot Beverage program to about 100 7-Eleven stores in 2010. 7-Eleven retails efforts to introduce new premium fresh food and beverage items at 7 -eleven convenience stores are ongoing. New items are being progressively introduced at its 7-eleven convenience stores. According to Johansson, J.K (1997), competitor is very important to improve quality of product and service makes more affordable. 5.0 Conclusion 7-Eleven retails of the Malaysia are a basically very outstanding of other retailer because of time wise and service. Since, year 1984 to 1996 growth average 60% only among other retailers. After the year of 1996 7-Eleven retails put some different afford from other retails improved 10% average. 7-Eleven was achieved challenges from difficulties. 7-Eleven growth among other retails in Malaysia and it is in top level. Competitors will continuously open same retails like 7-eleven with different name as well. 7-Eleven retails contest and promotion forward coming year and future. Contribution should forward a year two (2) or three (3) times. This will impressed consumer heart. The future plan may result in 7-Eleven retails facing business and operational risks which may include, inter alia, insufficient cash flow funding capability and inadequate experienced workforce. The mitigate these risks, director will ensure that adequate funding of store growth is available either through internally generated funds and borrowings. 7-Eleven practices stringent selection guideline and review policies before embarking on any decision to open new convenience stores. Additionally, going forward, 7-Eleven retails is not envisaged to record further interest income from its related companies in view that all non- trade debts owing by related companies outside the group have been fully settled.

The Holocaust: World War Two Essay -- Socialist Nazi Germany Hitler

The Holocaust: World War II The Nazis and their collaborators accounted for the execution of over six million Jews in World War II. In 1933 the twenty one countries that Germany would come to occupy as a result of the war, were occupied by nine million Jews. By 1945 two out of three of these Jews were heartlessly executed. Adding to these victims, Hitler targeted social outcasts such as homosexuals, the disabled, and Gypsies. Poles and Slavs were targeted for their labor, and Soviets faced death by the millions as prisoners of war. Still more, political and religious leaders were exterminated because they were seen as threats. The Holocaust was an example of the terror felt during the Nazi regime. The end of World War I up until 1933 was a time of economic and political crisis for Germany as a result of this war. President Hindenburg looked towards the right wing group, the National Socialist German Workers (Nazi for short), one of Germany strongest parties to help the nation out of its rut. At the time the leader of the Nazi’s was Adolf Hitler. Hindenburg saw his potential as a leader and made him Chancellor, Germany’s most powerful position in government on January 30, 1933. In less then three months Hitler used his cabinet, Security Police, Storm Troppers, and the State Police to change Germany from a democracy to a dictatorship under his power. With his cabinet he rewrote the constitution and took away individual freedoms, the right to assemble, and the freedom of speech and the press. Hitler’s group of specialty officers arrested political leaders who opposed him. By March of 1933 he had so much control he w... ...s most shameful events, and the Nazi terror was so much worse because it was unprovoked. - Poltorak,A. and Y. Zaitsev. Remember Nuremberg. Moscow: Foreign Languages Publishing House, 1966. - Horn, Daniel. Adolf Hitler and the Third Reich. St. Louis: Forum Press, 1976 - Kauders, Anthony. German Politics and the Jews. Oxford: Claredon Press, 1996 - Nachmann, Werner, Nahum Goldmann, and Helmut Schmidt. An Exhortation and Obligation. Cologne: Federal Republic of Germany, 1978. - Lewin, Abraham. A Cup of Tears: A Diary of the Warsaw Ghetto. Oxford: Basil Blackwell, 1988. - Lifton, Robert Jay, The Nazi Doctors: Medical Killings and the Psychology of Genocide. New York: Basic Books Inc, 1986. - Gutman, Isreal. Resistance: The Warsaw Ghetto Uprising. Boston. Houghton Mifflin Company, 1994.

Investigatory Project on Mouthwash

I- INTRODUCTION A. Background of the study An effective mouthwash is one that does not only make the breath fresh but also serves as an antiseptic. It should not simply mask the effective mouth odor caused by excessive activity of anaerobic bacteria inhabiting the mouth. There is a need to prevent the increase in the population. B. Statement of the problem A mouthwash is a solution in addition to regular oral hygiene methods such as brushing and flossing. Alternative mouth gargles can be prepared from locally available plants such as herbs and fruit bearing ones. Certain plant parts may have active ingredients that have antimicrobial activity. An example is the Star Apple (chrisophyllum cainito) that contains essential oils found to be efficient in neutralizing mouth conditions and in freshening breath. This study aims to answer following questions: †¢ Is Star Apple leaves decoction can be effective mouthwash? Can the Star Apple leaves extract kill the bacteria inhabiting in the mouth ? C. Significance of the study In this study the people will benefit because they can use it in the prevention of dental diseases and maintenance of the oral health and it can be used for preventing gums and oral infections. D. Scope and Delimitation of the study This study only tested the feasibility of Star Apple leaves as mouthwash. Recommendation It is suggested that more research be conducted to further isolate, identify, characterize and elucidate the bioactive compounds from Chrysophylum albidum. In conclusion, the result of this study justifies the traditional uses of the leaves of Chrysophylum albidum for therapeutic purposes. The findings could also be of commercial interest to both pharmaceutical companies and research institute in the production of new drugs.?

Role of Media

Role of Media Media PAGE \* MERGEFORMAT 2Running Head: ROLE OF MEDIARole of MediaRole of MediaDifferent countries have different regulations and laws. In China, the media are under the control of government and serve for the government. They are called government's 'throats' and 'tones', which means media speak for the government. It is still a long way to go for Chinese media to realize the media public sphere. In western countries, the media system seems more democratic.On one hand the media reports will find out the problems in the society, give advises to the governments and help the governments make progress in order to provide for the citizens better services. In this sense, the media are tools for the public to benefit themselves. On the other hand, media have to be influenced by the governmental activities so that media become the ruling methods of the governments.English: A Taiwan television news program simulati...Economic factor also influences the contents of media. Audiences do have needs from media. The media programs have to concern audience needs if they want to earn profits. The media must "respond in a competitive market-place to what people want, and express their views and interests" (Curran, 2000: p.129). As a result, the privately owned broadcasting system speaks for people (Curran, 2000). The state-owned media has less pressure from the market because a large amount of their economic supports are from the governments. Almost all the traditional media in China are owned by the government so they speak for the government. However, a new regulation that aimed at bringing the industry in line with a shift towards a free market economy was put in place in China at the end of 2003 that the newspapers "must be financially independent from central government" (BBC News Online, 2003, ref 3).

Aviation Professionalism Essays

Aviation Professionalism Essays Aviation Professionalism Essay Aviation Professionalism Essay Aviation Professionalism The Qualifications, Attributes, Ethics, and Responsibilities of Aviation Professionals Yadvinder Singh ASCI – 202 Anthony Miller March 7, 2013 Once someone joins the Airlines industry as a professional, be it a pilot, a technician, or an air traffic controller, they are committing to a certain level of responsibility and expectation. In my experience I have come across professionals who I have felt suited their role to near perfection while others in the same position at times fall short of basic expectations. The issue of professionalism and responsibility in the airline industry has been in focus recently due to some recent events like the Northwest pilots flying past their destination airport, in-flight breakdowns and rants by pilots and flight attendants, and airline mergers. I feel that sometimes media speculation exaggerates the issues presented to society and highlights mistakes where the public gets the impression that these types of incidents and errors are taking place daily. The reality is that safety measures are an integral part of an airline worker’s training and major errors or incidents occur rather infrequently. At the same time, another reality is that a mistake made by an airline employee, whether pilot, technician, or air traffic controller runs the risk of being fatal and this is where the attributes and ethics of an individual come into play. Pilots are required to complete extensive training and log thousands of hours of flight time before they can land a job with the major carriers, so I feel the qualifications alone can be met by many but perhaps there needs to be some sort of training or measure of ethical behavior of an individual because that can help determine how they will treat the level of responsibility associated with their job. Most flights complete their course without incident and this can naturally cause someone to relax their mind or reflexes a little, but no flight should be treated with any negligence whatsoever. The incident with the Northwest flight (NY Times 2009) crew is an ideal example of this. The pilots had a combined flying experience of over 30,000 hours, yet they committed an error that resulted in a major embarrassment and which could have cost lives. The main cause cited for this blunder is that the pilots were distracted during flight because they were engaged in personal matters on their laptops, which is a violation of airline safety guidelines. Is the root reason for this incident just poor judgment and misbehavior of the pilots or perhaps not enough emphasis on responsibility in their training? The hundreds of hours of flight time required to be a pilot come with a hefty price, so anyone who is a pilot has surely proven their passion and persistence for flying. However, it’s a wonder that this same dedication doesn’t follow through for some once they’ve landed a job with a major carrier and I think it may be because the path is often so strenuous that getting a job itself is treated as the goal, when it actually is a stepping stone to really being a pilot. Air traffic controllers have also been in the news recently with incidents of suspicion that they are distracted and even sleeping on the job (USA Today, 2011). Here is a profession where mistakes are simply not allowed because the repercussions can very likely be fatal. I think there has to be a close monitoring of on the job behavior because the job itself runs the risk of complacency. It’s important to note that fatal incidents have been few and far between, but the risk is still great enough to warrant better oversight. A person who works as an air traffic controller needs to be one who is naturally very focused and detail oriented because the rules, the risks, the guidelines and need to be responsible and focused can be taught, but ultimately, this is behavior they have to showcase. Technicians are a group of people I’ve had several years of close working experience with as both a former technician and in my current role of Inspector. Unfortunately, the current crop of technicians are a group I find to be well intentioned, but without enough working experience as they’re often straight out of high school. This doesn’t mean they don’t possess the necessary attributes or approach to be successful and responsible technicians, because these are often the deciding factors but I think there needs to be more training and understanding of the great deal of responsibility they are taking on as technicians. Professionalism to me is a good mix of knowledge, a candid commitment to ones job, the disciplined passion, and the ability to make proper but sound judgments. To put it into simple terms Professionalism simply means doing the right thing, even when you have had a long day and also when you are not in some spotlight. Whether you are a pilot, a technician, or an air traffic controller or any employee in the aviation profession these attributes or qualities have to be considered in taking the professional approach in today’s aviation profession. Matthew L. Wald (2009, Oct 26). Off-Course Pilots Cite Computer Distraction. NY Times. Retrieved October 26, 2002 from nytimes. com/2009/10/27/us/27plane. html? _r=0 Alan Levin (2011, Apr 21). Recent air controller incidents no signs of crisis, experts say. Us Today. Retrieved April 21, 2011 from http://travel. usatoday. com/flights/story/2011/04/Recent-air-controller-incidents-no-sign-of-crisis-experts-say/46338056/1

Descriptive Statistics of the Business Model Project

Descriptive of the Business Model - Statistics Project Example Descriptive Statistics of the Business Model From table 1.1, which gives Descriptive Statistics, the mean of driving distance for the current model is 272.85 and that of new model is 269. Hence the mean of the new model is 3.85 lower than the mean for current model. The standard deviation of the current model and new model are 9.81 and 11.434 respectively. Coefficient of variation is a measure of reliability and it depicts the consistency of a series of data. If it is lower for a series of data, then the series is considered to be more reliable than the series which has relatively greater coefficient of variation. It is computed as SD divided by mean multiplied by 100. It is expressed in percentage. When we evaluate the coefficient of variation for both the models, the coefficient of variation is 3.6% for the first model and 4.25% for the second model. Hence the current model seems to be more reliable than the new model. To test whether this difference of 3.85 is significant or not we perform independent t-test. To know the ext reme values (both current and new model) both upper 5 and lower 5 values, the following table 1.2 is given. From graph 1.1, Boxplots allow us to compare each group using a five-number summary: the median, the 25th and 75th percentiles, and the minimum and maximum observed values that are not statistically outlying. Outliers and extreme values are given special attention The heavy black line inside each box marks the 50th percentile, or median, of that distribution.

Management and Organisations Individual REPORT Essay

Management and Organisations Individual REPORT - Essay Example Through such cultures, the allowance of personal goals to subsume the team goals becomes rather difficult as they go against the core drivers for elements of self-preservation. The elements of team operation have a major effect on considering the different teams and elements types for team effectiveness. The major components of team effectiveness include viability and performance. Performance focuses on success in the delivery of several outputs (that is, services, products, information, or performance events) to the prospective consumers across the organization. The organization viability element has a future orientation and inclusion of continuity. The variability of viability is the ability towards maintaining the integral group membership while responsibility has to do with a shared group purpose. Cohesion refers to the responsibility of appreciating each of the team member’s contributions while capability describes the accomplishment of shared purposes (Cascio, 2006). For gaining success, teams have to focus on the integration of viability and performance. Researchers offer different explanatory models towards helping accurate conceptualization of team effectiveness. There is a pioneering development into input-process-output model in measuring organization effectiveness. Even with the age of the idea, most other models for work group effectiveness have a heavy reliance on it. Inputs have a key change driver for processes in case they mediate the effects of such inputs to their issues (Mullins, 2007). Inputs embrace all personal elements (such as experience, expertise, personality, and status) brought to teams when formation. The process variables engage the interaction of different team members of social information exchange, attempts leadership, and influence) as well as inherently dynamic outputs. They refer to yields from the group. From these, process variables

The Mall as Disney Coursework Example | Topics and Well Written Essays - 500 words

The Mall as Disney - Coursework Example Since Richards main concern is in Disneyland, Main Street is of much importance to him so that the people reading his essay can understand the whole history behind Disneyland Richard also uses Main Street because of its architectural similarities with Disneyland. This clearly shows that main street had a big role to play in the development of Disneyland. The past life of the American people shows by the architecture of Main Street. This same architecture also exists in Disneyland and this is the reason why Richard focuses a lot on Main Street. Main streets a generic street name, which in most parts of the world, used for socializing and retailing. USA Main Street has a lot of cultural impact on the lives of the American people. It is here that people came to shop for all their needs and at the same time sit down and socialize with others about what was going on in their lives. Main Street in the USA led to the development of several cities as more people came to these places to shop and socialize while providing enough recourse to the public to be able to come up with Disneyland. The architecture of Main Street also tells a lot about the culture of the American people. Every little building shows that the people were organized and that they valued art and architecture. The architectural configuration of Main Street gives us the impression of how the people loved buildings. The buildings perform different functions; some act as shopping malls. Each building has a place for socializing meaning that the people loved a lot of socializing. The other cultural role played by Main Street is the development of architecture in America. From Main Street, we are able to see how buildings look and how similar they are to Disneyland. We get to see how people built their houses, how they shopped and exact places where they socialized. Main Street also gives us the American culture of education. Many schools and colleges develop from

Online Billing System Essay Example for Free

Online Billing System Essay POS, Inventory System, Networking and Web Based System are one of the most useful systems for the company. Nowadays, because of our technologies it’s easy to transfer the different information in different branch of company with the help of our computers and also the system. Almost all businesses use a POS process. There are many reasons for this. Many businesses have multiple locations. POS can help to automate transactions and it can records all the sales in the organization or we can say it can use it to make transaction easier. Every employee can also see all the transaction that has been made. Inventory System can be used for transactional updates or it can view all the available stocks and display out of stock products or items. Inventory System can have many advantages and are suitable in availability and display the in and out of stocks products. Networking’s usually use to connect the POS and Inventory system to all branches of the CreamlineDairy Corporation. Web Based System has many advantages and is preferable in POS, inventory and networking particularly notifying your outstanding sale. The company have been encountering some problem in terms of no link depot and main plant. They want to connect to the other branch, or we can say they want to view their point of sale and inventory system to their entire branch. The purpose of our system is to let every branch of Creamline be updated to the transactions of sale by the help of networking. The develop system will be a great help to the employee but of course for the manager even if they are not in the organization. Creamline Dairy Corporation located at Unit 701 Prestige tower condominium, F. Ortigas Jr. Ave.(Fromely Emerald Ave.), Ortigas Center Pasig City 1605 Philippines.Creamline’s plant and head office is located at Bldg. 5210, C.M. Recto Highway, Clark FreeportZone, Pampangga.

Richard the Third as a Hero or a Villain :: Papers Richard III

A hero is a man who is distinguished by exceptional courage, nobility and strength to carry out tasks that are involving great risks. A hero can also be a person who fights for other people to help or save them from their fears. He opposes the villain- a person who does wicked or evil intentionally to harm others in some way, emotionally or physically. A character that is placed to do badly. He is always opposing the hero to overthrow the hero’s qualities to gain power from the other side to help him or his side. Villain: Richard is seen as a villain in some aspects because he kills anyone who stands in his way. Richard talks about a pretext for his villainy by pointing out his physical deformity. â€Å"Why, I in this weak piping time of peace. Have no delight to pass away the time unless to spy my shadow in the sun and descant on mine own deformity. And therefore since I cannot prove a lover to entertain these fair well-spoken days, I am determined to prove a villain and hate the idle pleasures of these days.† He says that since he was not made to be a lover, he has no use for peace, and will willingly destroy peace with his crimes. This contributes to a very villainous role. Richard begins his movement for the throne. He manipulates Lady Anne, into marrying him, even though she knows that he murdered her first husband. He has his own older brother, Clarence, executed, and shifts the burden of guilt onto his sick older brother King Edward. He is eager to get the throne and he kills an enormous amount of people to get there: King Edward. Court noblemen, Lord Hastings, kinsmen of Edward, Queen Elizabeth, the two young princes and Queen Anne. These people were killed because he needed to get the throne for his greed. Only a villain would commit these crimes for his greed. Richard is disloyal by betrayal of close family, friends and relatives.

THe Metamorphosis of MAlcolm X Essays -- Essays Papers

THe Metamorphosis of MAlcolm X Malcolm X once wrote, â€Å"My life has always been one of changes† (Haley 404). In his autobiography, The Autobiography of Malcolm X, it is very evident that through his life, he went through a series of drastic changes that went from one extreme to another. He went from being at â€Å"the bottom of the American white man’s society,† to become one of the most influential advocates of Black pride (150). Throughout the novel the most evident changes are when Malcolm X moves to Boston, goes to prison, and going on Hajj. After living in Michigan, Malcolm X moves in with his half-sister, Ella, in Boston. Malcolm X described the move as â€Å"pivotal or profound in its repercussions† (38). When he gets to Boston, he sets out to explore the city and to â€Å"get the feel of Boston† (40). When he looks around the area he is living in he finds it full of nothing but â€Å"Hill Negroes† (40). He notices that all these black people are simply breaking their â€Å"backs trying to imitate white people† (40). He immediately rejects their way of thinking and finds himself in the middle of the town’s â€Å"ghetto section† (42). Soon through his friendship with â€Å"Shorty†, Malcolm X is exposed to a new kind of living. He spends his first month in Roxbury with his â€Å"mouth hanging open† (48). He saw small black children â€Å"shooting craps, playing cards, fighting†¦ [throwing] around swear words and slang expressions† (43). Eventually, all this exposure to black people â€Å"being their natural selves† took a great toll on him (43). After hanging out with Shorty and his friends, inevitably, he took his first reefers, first cigarettes, and the first liquor he drank. He ultimately went from being â€Å"country† to a â€Å"cool cat.† When he was exposed to all these â€Å"jungle streets,† he became a hustler and soon began to live like an animal, living only to survive (163). As he became more involved with these people he lost all sense of values and morals. He eventually became a common street hustler, drug dealer, and burglar until he was finally caught and served seven years in jail. Malcolm X’s experience in jail â€Å"saved† him eventually and molded him into the great leader he is known for today. While in prison the first thing that made a â€Å"positive impression† on his life is a fellow inmate named â€Å"Bimbi.† (153). What impressed him the most... ...letion of the Hajj he accepted the true Islam. The â€Å"color-blindness of the Muslim world’s religious society and the color-blindness of the Muslim world’s human society† greatly influenced Malcolm X’s decision to convert to the true Islam, and take back all his beliefs that the white man on the whole was the devil. Rather, the â€Å"specific attitudes and actions toward the black man, and toward all other non-white men† that was condescending, was what was wrong with the American society (333). This trip made a great impact on Malcolm X’s beliefs and changed his life. A year after he returned, Malcolm X was shot repeatedly in the chest while giving a speech in front of two hundred people, including his wife and four children. His life was characterized by a number of extreme changes that transformed his views and what he stood for. When he moved to Boston he found himself at the bottom of the American society, when he went jail he found himself again and gained self-pride, but when he came back form Mecca, as El-Hajj Malik El-Shabazz, his views totally changed, he was on the top of the American society and there he will remain as one of the most influential advocates of Black pride.