Advanced management accounting Essay Example | Topics and Well Written Essays - 1500 words - 1

Propelled the executives bookkeeping - Essay Example This will help the administration in receiving remedial measure. This likewise incorporates regulatory control which includes laws, guidelines, standards, standard techniques. The subsequent classification manages individual control, social control and conduct control. The executives control framework fills in as language and aides in correspondence framework. The board control framework additionally assumes the job of move evaluating for playing out the key elements of the association. The board control framework can be successfully structured and actualized if there is devotion and responsibility in the top level officials (Giraud, Zarlowski, Saulpic, Lorain, Fourcade and Morales, 2007). The less inclusion, less activity and furthermore less enthusiasm for the exercises among the top level officials will lead the top administration in occupying its consideration regarding different zones, which isn't appropriate for the smooth running of the association. The Organization’s which finishes there venture in time sets up its financial plan and satisfaction of the upkeep of value is considered as an effective organization or association (NOEVERMAN, 2007). In this manner if the association can't finish its venture in time can lead or go about as a test for conveyance of undertaking in time. Absence of cross †utilitarian correspondence Successful correspondence is a fundamental capacity for trading of data between the individuals in the association. It fills in as a hotspot for trading of thoughts (Arsh, 2010). The progressions that are embraced in the association must be obviously conveyed among the people in the association and furthermore give the method of reasoning to the progressions experienced by the association (Neale and McElroy, 2004). The association should plainly characterize the advantages that the association anticipates from the venture and the difficulties or obstructions towards getting those advantages (Malmi and

Identify the Current Legislation, Guidelines, Policies and Procedures Essay Sample free essay sample

Defending is the term that has supplanted the term Child Protection. It incorporates progressing children’s wellbeing and open help each piece great as ensuring kids when abuse occurs. It has only been created in the previous 50 mature ages. furthermore, the interest for improved resolution law has been featured by occurrences, for example, Maria Colwell ( 1973 ) and Victoria Climbie ( 2000 ) as these occasions demonstrated failings in processs. The United Nations Conventions on the Rights of the Child ( 1989 ) is a worldwide homo rights agreement that allows all children a far reaching set of rights. The show has 54 articles and it sets out in thing what each child needs to hold for a safe. cheerful and satisfied adolescence. Article 19 regions children’s rights to be ‘protected from all signifiers of physical or mental power. hurt or abuse. dismiss or careless intercession. abuse or advancement. counting sexual abuse’ . The United realm joined to the sett lement in 1990 and all UN areas separated from the United States and Somalia have now formally affirmed the show and are will undoubtedly actualize resolution law which underpins every one of the articles. The Children’s Act 1989 recognizes the obligations of guardians and experts who must work to ensure the security of the child ; it alludes to shielding in regions 47 and 17. Segment 47 regions that the neighborhood approval has a duty to investigate when ‘they have reasonable reason to gather that a child who lives. or on the other hand is found. in their nation is persevering. or then again liable to persevere. significant harm’ . Area 147 regions that administrations must be placed into topographic point by nearby governments and advance the open help of children inside their nation who are in need’ . The Education Act 2002 requires school directing natural structures. neighborhood guidance governments and more remote guidance foundations to do understandings to defend and propel the open help of children. The Children Act 2004 gives the legitimate model to Every Child Matters which was the government’s reaction to Victoria Climbie request study and in twist prompted the Children Act 2004. It incorporates the interest for * administrations to work all the more intently. arranging a join administration * a typical examination model to help the early assignment of interest * a mutual database of data which is applicable to the security and open help of children * prior help for guardians who are sing employments The Sexual Offenses Act 2003 was acquainted with update the resolution law partner to offenses against kids. It incorporates the offenses of planning. abuse of spot of trust. dealing. what's more, screens offenses submitted by British residents while abroad. It other than refreshed the Sex Offenders Act 1997 to amplify the observing of transgressors on the sex offenders’ library. The Department for Education ( DfE ) offers strategy counsel for nearby governments and schools. The two boss insight strategies are Working Together to Safeguard Children ( 2010 ) and What to make on the off chance that you are concerned a child is being mishandled ( 2006 ) . Cooperating to Safeguard Children ( 2010 ) sets out how organizations and people should cooperate to defend and propel the open help of children and juvenile individuals in congruity with the Children Act 1989 and the Children Act 2004. Cooperating is routed to practicians and cutting edge executives who have exceptional obligations for protecting and propelling the open help of children. furthermore, to senior and operational executives in: ? organizations that are liable for appointing or providing administrations to kids. youthful individuals. what's more, adults who are guardians/carers ; and ? organizations that have a particular obligation for defending and propelling the open help of children and youthfu l individuals. The Guidance was modified after Lord Lamings study. The Protection of Children in England: A Progress Report. in March 2009. furthermore, distributed in 2010. What to make in the event that you are stressed a child is being manhandled ( 2006 ) gives best example guidance to the individuals who work with kids so as to shield their open help. It other than contains a supplement to help practicians with the lawful issues affecting the sharing of data. The guidance gives general data to anybody whose work carries them into contact with children and families. focusing unconventionally on the individuals who work in cultural consideration. health. guidance and condemnable justness administrations. Tending to issues affecting every one of these imprint crowds. the papers lineations: * what you should make on the off chance that you have worries about a child’s open help * what will go on one time you have educated individual about those worries * what more remote part you might be asked or expected to do to the strategies of evaluation. arranging. working with kids. also, reconsidering that work. The advice is went with stream diagrams fol lowing the procedure from referral. beginning examination. exigency activity that may require to be taken. through to what occurs after a plan treatment and child insurance reappraisal gathering. Shielding Children and Safer Recruitment in Education ( 2007 ) sets out the obligations of every single nearby government. schools and Further Education ( FE ) universities in England to protect and propel the open help of children and youthful individuals. It sets out enrolling best example. some supported by rule law. for the school. neighborhood approval. also, FE guidance areas. This incorporates verifying processs and Criminal Record Bureau ( CRB ) checks. After the Soham slayings. the guidelines were changed. â€Å"Enhanced† checks other than uncover where a man has been researched by constabularies yet there has been no solid conviction. Anybody working in a school would other than be checked against the Independent Safeguarding Authority’s ( ISA ) banned rundown. a database of individuals considered unsatisfactory to work with kids. â€Å"Under no fortunes should a willful who has non acquired a CRB Disclosure be left solo with kids. † the Department for Education rules region. Anybody working in a school would other than be checked against the Independent Safeguarding Authority’s ( ISA ) banished list. a database of individuals considered unacceptable to work with children and â€Å"Under no fortunes should an intentional who has non acquired a CRB Disclosure be left solo with children† . Schools must create arrangements using these and different rules that ensure the wellbeing. security and prosperity of their understudies. These will put out the obligations of staff and the processs that they should follow. These approaches can be independent I. e. Defending Policy. Solid furnishing Policy or one arrangement I. e. Wellbeing and Safety Policy. These must incorporate regions which spread * defending and securing and processs on portraying * e-wellbeing * terrorizing. counting digital intimidationSchools have an obligation to:†¢ know. bolster and secure children who are distinguished as being at more prominent danger †that is. on the ‘at danger register’ †¢ delegate. keep up records and segment fitting data with different agencies. †¢ watch for marks that abuse might be go oning. modifications in children’s conduct or inability to blast. also, allude any worries †¢ give opportunities to proficient planning of all staff partner to Safeguarding †¢ put into topographic point strategies and security frameworks for e-learning exercises. for delineation. flexibly groundwork for children and utilization sifting bundle †¢ create children’s awareness and their perception of what is satisfactory and non adequate practices. counting while using the Internet The Byron Review ( 2008 ) gave an account of the risks to kids from presentation to possibly destructive or unseemly stuff on t he internet and in computer games. what's more, gave counsel on how they ought to be ensured. There must other than be a named individual from staff with impossible to miss obligations for protecting children and for e-wellbeing. Shielding is an extremely of import issue when working with Children and Young People. It is of import that all individuals working with kids and youthful individuals are insightful of the rule law. rules and approaches on protecting including e-security.

Beyond The Birds And The Bees 4 Educational Books On Sex

Beyond The Birds And The Bees 4 Educational Books On Sex Sexual education. It seems that no matter how great or thorough the curriculum your eighth grade phys ed/health/science teacher used there’s still something you have questions about. Maybe it’s because your educator focused on cisgender straight folks. Maybe it’s because you overheard someone at brunch mention a body part that you didn’t even know existed. Whatever the reason we’ve all got questions and thankfully there are books to give us some answers. To get you started here are four books about topics that might not have been covered back in eighth grade. Girl Sex 101  (Allison Moon and kd diamond) When Girl Sex 101 came out earlier this year it felt like everyone but my grandmother was talking about it. I finally got a copy last week and now I get what all the hubbub was about. Allison Moon’s anecdotal, warm writing style combined with kd diamond’s bold illustrations come together to create a smart and accessible guide that covers a whole wide range of topics from safer-sex to harnesses to consent. On both personal and professional notes I appreciate Moon’s commitment to including trans women in a book about girl/girl sex. While her effort to be inclusive did at times produce some awkward phrasing this book is miles ahead of most of its competitors; in part because she places cis and trans experiences together instead of putting trans women in one chapter and focusing the rest of the book on cis women. Short essays from other educators and activists (such as Tobi Hill-Meyer, Nina Hartley, and Claudia Astorino) are sprinkled throughout. Fucking Trans Women: A Zine About The Sex Lives Of Trans Women  (Mira Bellweather) I’m going to skip over my whole “READING THIS WAS A WAVE OF WONDERFUL REAFFIRMING EMOTIONS”-spiel and just give you the facts: Originally published as a zine FTW was the first book (or at least the first I can find that gained wide recognition) to address the sex lives of trans women. Part how-to guide, part philosophizing on sex and bodies this book addresses questions that I, an actual transsexual lady, didn’t even know I had. If you enjoy FTW you’ll be happy to hear that there’s a second volume of the zine that’s supposed to be showing up sometime soon. Come as You Are: The Surprising New Science that Will Transform Your Sex Life  (Emily Nagoski) This is not the first time Come As You Are has been recommended on Book Riot but I’m just going to bring it back because it has so much great information packed into it. In light, jargon-free language Nagoski tackles cultural assumptions about how women’s brains react to sex and offers up new ways of understanding sex drive, arousal, and more. As you read Come As You Are, Nagoski’s years as an educator really come through as she works to break things down into easy to understand pieces with examples, analogies, and quick worksheets that come together to give us a better understanding of our bodies and our sexual identities. (I am going to add that this book is built on studies and experiments done with cisgender women which may be frustrating for some readers. Nagoski does acknowledge the way in which research has focused on cis women but I’ll allow the trans readers out there to decide for themselves how they feel about her language and framing.) The Seductive Art of Japanese Rope Bondage (Midori and Craig Morey) For many people who are looking to include ropework in their sex lives, the beautiful and intricate suspensions and knots found online can make this art seem like a daunting challenge. Thankfully, Midori is here to breakdown that fear and get us started. When people come into the sensuality shop I work at looking to get started with rope I have no hesitation about putting this book into their hands. Midori is a widely acknowledged expert in her field who has years of experience with safe and gorgeous rope bondage. She starts off the book with a thorough introduction that situates this art in a historical context and makes it clear that with The Seductive Art of Japanese Rope Bondage she’s offering a guide to practical rope bondage that the reader can use at home. While this book won’t make you a master of rope bondage, it will teach you the basics, give you some fun new things to incorporate into your sex life, and help you build a strong foundation to continue upon. Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles.

A Dolls House, a Play by Henrik Ibsen Quotations

A Dolls House is a famous and controversial play by Henrik Ibsen. Here are a few key quotes from A Dolls House. Is that my little lark, twittering out there?...When did my squirrel come home?(Helmer, Act 1) There can be no freedom or beauty about a home life that depends on borrowing and debt.(Helmer, Act 1) Its a sweet little bird, but it gets through a terrible amount of money. You wouldnt believe how much it costs a man when hes got a little song-bird like you!(Helmer, Act 1) Yes—some day, perhaps, after many years, when I am no longer as pretty as I am now. Dont laugh at me! I mean, of course, when Torvald is no longer as devoted to me as he is now; when my dancing and dressing-up and reciting have palled on him then it may be a good thing to have something in reserve.(Nora, Act 1) Still it was really tremendous fun sitting there working and earning money. It was almost like being a man.(Nora, Act 1) I should just love to say—Well, Im damned!(Nora, Act 1) Hasnt a daughter the right to protect her dying father from worry and anxiety? Hasnt a wife the right to save her husbands life? I dont know much about the law, but Im quite certain that it must say somewhere that things like that are allowed.(Nora, Act 1) Many a man can save himself if he admits hes done wrong and takes his punishment.(Helmer, Act 1) An atmosphere of lies like that infects and poisons the whole life of a home. In a house like that, every breath that the children take is filled with the germs of evil.(Helmer, Act 1) Almost everyone who has gone to the bad early in life has had a deceitful mother.(Helmer, Act 1) To be able to be free from care, quite free from care; to be able to play and romp with the children; to be able to keep the house beautifully and have everything just as Torvald likes it!(Nora, Act 1) Your squirrel would run about and do all her tricks if you would be nice, and do as she wants...Your skylark would chirp about in every room, with her song rising and falling.(Nora, Act 2) It is no use lying to ones self.(Rank, Act 2) A wonderful thing is going to happen!(Nora, Act 2) Nora, darling, youre dancing as if your life depended on it!(Helmer, Act 2) When I lost you, it was as if all the solid ground went from under my feet. Look at me now—I am a shipwrecked man clinging to a bit of wreckage.(Krogstad, Act 3) When youve sold yourself once for the sake of others, you dont do it a second time.(Mrs. Linde, Act 3) Someone to work for and live for—a home to bring comfort into. That I will do, indeed.(Mrs. Linde, Act 3) Why shouldnt I look at my dearest treasure?—at all the beauty that is mine, all my very own.(Helmer, Act 3) One cant have anything in this life without paying for it.(Rank, Act 3) At the next fancy-dress ball I shall be invisible...There is a big black hat—have you never heard of hats that make you invisible? If you put one on, no one can see you.(Rank, Act 3) Do you know, Nora, I have often wished that you might be threatened by some great danger, so that I might risk my lifes blood, and everything, for your sake.(Helmer, Act 3) The black, cold, icy water. Down and down, without end—if it would only end.(Nora, Act 3) From this moment happiness is not the question; all that concerns us is to save the remains, the fragments, the appearance.(Helmer, Act 3) I have existed merely to perform tricks for you, Torvald. But you would have it so. You and papa have committed a great sin against me. It is your fault that I have made nothing of my life...Our home has been nothing but a playroom. I have been your doll-wife, just as at home I was papas doll-child; and here the children have been my dolls. I thought it great fun when you played with me, just as they thought it great fun when I played with them. That is what our marriage has been, Torvald.(Nora, Act 3) If Im ever to reach any understanding of myself and the things around me, I must learn to stand alone. Thats why I cant stay here with you any longer.(Nora, Act 3) I have another duty equally sacred...My duty to myself.(Nora, Act 3) That I dont believe any more. I believe that first and foremost I am an individual, just as you are.(Nora, Act 3) You dont talk or think like the man I could bind myself to. When your first panic was over—not about what threatened me, but about what might happen to you—and when there was no more danger, then, as far as you were concerned, it was just as if nothing had happened at all. I was simply your little songbird, your doll, and from now on you would handle it more gently than ever because it was so delicate and fragile. At that moment, Torvald, I realized that for eight years Id been living her with a strange man and that Id borne him three children. Oh, I cant bear to think of it—I could tear myself to little pieces!(Nora, Act 3)

Biology Prefixes and Suffixes Index

Have you ever heard of pneumonoultramicroscopicsilicovolcanoconiosis? This is an actual word, but dont let that scare you. Some science terms can be difficult to comprehend: By identifying the affixes -- elements added before and after base words -- you can understand even the most complex terms. This index will help you identify some commonly used prefixes and suffixes in biology. Common Prefixes (Ana-): indicates upward direction, synthesis or buildup, repetition, excess or separation. (Angio-): signifies a type of receptacles such as a vessel or shell. (Arthr- or Arthro-): refers to a joint or a junction that separates different parts. (Auto-): identifies something as belonging to oneself, occurring within or occurring spontaneously. (Blast- , -blast): indicates an immature developmental stage. (Cephal- or Cephalo-): referring to the head. (Chrom- or Chromo-): denotes color or pigmentation. (Cyto- or Cyte-): regarding or relating to a cell. (Dactyl-, -dactyl): refers to a digit or tactile appendages such as a finger or toe. (Diplo-): means double, paired or twofold. (Ect- or Ecto-): means outer or external. (End- or Endo-): means inner or internal. (Epi-): indicates a position that is above, on or near a surface. (Erythr- or Erythro-): means red or reddish in color. (Ex- or Exo-): means external, out of or away from. (Eu-): means genuine, true, well or good. (Gam-, Gamo or -gamy): refers to fertilization, sexual reproduction or marriage. (Glyco- or Gluco-): pertains to a sugar or a sugar derivative. (Haplo-): means single or simple. (Hem-, Hemo- or Hemato-): denoting blood or blood components (plasma and blood cells). (Heter- or Hetero-): means unlike, different or other. (Karyo- or Caryo-): means nut or kernel, and also refers to the nucleus of a cell. (Meso-): means middle or intermediate. (My- or Myo-): means muscle. (Neur- or Neuro-): referring to nerves or the nervous system. (Peri-): means surrounding, near or around. (Phag- or Phago-): pertaining to eating, swallowing or consuming. (Poly-): means many or excessive. (Proto-): means primary or primitive. (Staphyl- or Staphylo-): referring to a cluster or bunch. (Tel- or Telo-): denoting an end, extremity or final phase. (Zo- or Zoo-): pertaining an animal or animal life. Common Suffixes (-ase): denoting an enzyme. In enzyme naming, this suffix is added to the end of the substrate name. (-derm or -dermis): referring to tissue or skin. (-ectomy or -stomy): pertaining to the act of cutting out or the surgical removal of tissue. (-emia or -aemia): referring to a condition of the blood or the presence of a substance in the blood. (-genic): means giving rise to, producing or forming. (-itis): denoting inflammation, commonly of a tissue or organ. (-kinesis or -kinesia): indicating activity or movement. (-lysis): referring to degradation, decomposition, bursting or releasing. (-oma): indicating an abnormal growth or tumor. (-osis or -otic): indicating a disease or abnormal production of a substance. (-otomy or -tomy): denoting an incision or surgical cut. (-penia): pertaining to a deficiency or lack. (-phage or -phagia): the act of eating or consuming. (-phile or -philic): having an affinity for or strong attraction to something specific. (-plasm or -plasmo): referring to tissue or a living substance. (-scope): denoting an instrument used for observation or examination. (-stasis): indicating the maintenance of a constant state. (-troph or -trophy): pertaining to nourishment or a method of nutrient acquisition. Other Tips While knowing suffixes and prefixes will tell you much about biological terms, its helpful to know a few other tricks for deciphering their meanings, including: Breaking down words: Breaking down biological terms into their component parts can help you decipher their meanings.Dissections: Just as you might dissect a frog to separate (it) into pieces, as Merriam-Webster explains, you can also break down a biological term to expose its several parts for scientific examination.

John’s Descriptions Free Essays

Jon’s descriptions may be defined as the only Revelation that describes Antichrist. It is known that this word is not used in other Revelations. Religious communities are interested in revealing who Antichrist is and what influence he has had on religious development and bible compilation. We will write a custom essay sample on John’s Descriptions or any similar topic only for you Order Now However, Apostle John is the only person who pays attention to Antichrist. John writes that Antichrist is coming: â€Å"Little children, it is the last hour; and as you have heard that the Antichrist is coming, even now many antichrists have come, by which we know that it is the last hour. They went out from us, but they were not of us; for if they had been of us, they would have continued with us; but they went out that they might be made manifest, that none of them were of us†. (1 John 2:18, 19) When John was writing the movement was already present and, therefore, John uses present to prove that the last hour has come. John defines ‘antichrists’ as ex-church member who has abandoned their faith. It means that Antichrist was a Christian, but it was no single individual. Antichrist is liar who denies Jesus the Christ, as well as Father and the Son. John writes that he is not pleased with such people as they have betrayed the real faith. The God can’t be a spirit that denies Jesus Christ. Such spirit is Antichrist and he is present in the world: â€Å"For many deceivers have gone out into the world who do not confess Jesus Christ as coming in the flesh. This is a deceiver and an antichrist†. (2 John 1:7) The teachings of Antichrist aimed at showing that Jesus had not come in the flesh. Many people believed that Christ was divine, but erroneous belief that flesh was evil prevented them from faith expansion. John argues that humanity and divinity of Jesus Christ are central to Christian faith. How to cite John’s Descriptions, Papers

Crocs Case Study free essay sample

The ability to fulfill orders based off of true and current demand is the staple of the Crocs supply chain. The flexibility in the Crocs supply chain has been in the company’s ability to provide additional products within the same season of release by not requiring their customers to order one time for the season and months in advance (Marks, Holloway, Lee, Hoyt, Silverman, 2011, para. 11). However, this design is not without dependency for a demand for the product. In its current structure, this supply chain is designed for continuous periods of demand. There is a lack of a strong contingency plan for periods of lower than anticipated demand or unforeseen disturbances, such as a recession (Suresh, 2013, para. 6). In order for Crocs to continue to grow and for the Crocs supply chain to remain successful during both periods of low and high demand, Crocs will need to centralize its facilities and continue to either own or run their partner’s operations with the assistance of a developed ERP system. We will write a custom essay sample on Crocs Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Crocs began in 2002 selling out of a warehouse in Florida and turned into a multi-country, multi-building, multi-partner supply chain (Marks et al, 2011, para. The first edition of the Crocs supply chain existed in two locations, U. S. and Canada, and two companies, Crocs and Finproject NA. Finproject manufactured the shoes and distribution of the shoes occurred through Crocs outsourcing over the U. S (Marks et al, 2011, para. 6, 10). The next edition of the supply chain is where Crocs took the first steps to vertically integrate their supply chain and developed two core competencies. In 2004, when Robert Snyder from Flextronics joined Crocs, Finproject became company owned, under the new name of â€Å"Foam Creations. † Now, Crocs owned the manufacturing of their product and the proprietary croslite resin that comprised their shoes (Marks et al, 2011, para. 5-6). As per the Crocs’ website, croslite is â€Å"a proprietary closed-cell resin that gives each pair of shoes its soft, comfortable, lightweight, non-marking and odor-resistant qualities† (http://company. crocs. com/fact-sheets/). At this point, raw materials were acquired in Europe and the United States but compounded in Italy and manufactured at Foam Creations in Canada (Marks et al, 2011, para. 25). To expand capacity limits beyond Foam Creations, Crocs began working with a manufacturer in China, and later in Florida, and Mexico. This later expansion was a result of Croc’s global strategy to enter the Asian and European markets (Marks et al, 2011, para. 27-28). Having the compounding activity occurring in Italy limited the amount of flexibility Crocs wanted in their supply chain. â€Å"Compounded material had to be sent from Italy to each production site, in the correct amounts and colors† (Marks et al, 2011, para. 35). Thus, manufacturers could only produce the colors they had received from Italy. In response, in 2006, Crocs took over this piece. As they already established ownership of the croslite resin, they created compounding facilities in Canada, China, and Mexico, where they could ship the raw materials and hold off on compounding until product demand was determined (Marks et al, 2011, para. 36). Although the manufacturers in Asia were willing to work with the unknown levels of production, manufacturers in most other markets were unwilling to do so. As a result, Crocs went from contract warehousing to company owned warehousing in those locations. They continued vertically integrating by owning manufacturers in Mexico and Italy with plans for a location in Brazil. â€Å"As Snyder noted, â€Å"We don’t lose interest in our own stuff† (Marks et al, 2011, para. 41). In Europe, they were able to locate a manufacturer in Bosnia that would meet the need for quick response to demand. Crocs would not own the company, but would instead own the equipment and molds and use Bosnian labor (Marks et al, 2011, para. 33). By 2007, the Crocs supply chain was fully developed in a manner that would allow Crocs to switch  between compounding facility, manufacturer facility, and distribution facility in order to fulfill customer’s orders with the quickest turnaround. Within these locations, Crocs had extra molding equipment and moldings so design capacity could be met at a moment’s notice. Crocs used an innovative material with the croslite resin material, which made their product unique. Crocs had developed two aspects of a competitive supply chain. There was built in responsiveness given this was the basis of Crocs supply chain. Since Crocs owned many pieces of the supply chain or had their employees or equipment in their partner’s locations, Crocs established healthy relationships between their partners. Nonetheless, the Crocs supply chain did have a major flaw. In its nature, the Crocs supply chain is built to have continuous demand but is not durable enough to manage slumps in demand, leading to concerns about continuing to be profitable (Mui, 2009, para. 3). In order to become more sustainable during low demand, Crocs has four options. Crocs built a majority of their supply chain by purchasing or implanting their equipment or staff into their partner’s locations. Crocs chose to vertically integrate instead of attempting to collaborate with their partners and allowing their partners to control the major activities. Crocs can continue to vertically integrate. This can be completed by adding the sourcing of raw materials under their ownership, expanding their company owned manufacturer and distribution facilities, and centralizing operations in top markets by relocating company owned facilities. The advantage of continuing to vertically integrate means that Crocs core competency is maintained. As responsive as Crocs tries to be, the supply chain still exhibits signs of the bullwhip effect due to the remaining outside vendors. Especially with the responsiveness required from Crocs, inventory is stored needlessly amongst partners. As per the Washington Post article Crocs Shoe Company Stumbles During Recession (2009), as a result of the recession, â€Å"Now its [Crocs’] stuck with a surplus of shoes.. (Mui, 2009, para. 3). If Crocs eliminates or reduces the remaining partners, they can further decide on the production schedule. The bullwhip effect will be reduced, if not eliminated, as they will have fewer partners to provide demand too. By building new facilities, Crocs can bring activities closer together and centralize some activities, reducing distance barriers. At this time, sourcing can occur in one country, compounding in another, manufacturing in yet another, and distribution in another. Centralizing allows Crocs to lower the production costs associated with having their product go to various locations before becoming a completed product, especially during low demand. The responsive production is still maintained, however, as these are still Crocs facilities and operate in accordance with Crocs principles. Nevertheless, purchasing and relocating are expensive endeavors. To operate in other countries means to comply with those governments. By continuing to outsource instead of vertically integrate, the outsourcing companies are responsible for compliance with government laws/fees instead of Crocs. There may be some advantages the outsourcing companies are receiving by not being owned by Crocs, where vertical integration will eliminate those. The second option available to Crocs is to acquire outside companies that own intellectual property or have already developed superior methods of producing shoe or shoe-like products. Between 2004 through 2006, Crocs acquired 5 different companies, as seen in Exhibit A. These purchases allowed Crocs to incorporate outside technology, as in the case of Foam Creations, into their products. By continuing to acquire outside companies, Crocs continues to learn of new material and new methods on how to better incorporate current materials into the product. These acquisitions can make the supply chain more efficient as new technologies become Crocs’ property, which Crocs can choose to share with their partners. As with vertical integration, there are high costs associated with purchasing outside companies. However, these costs may be offset by the access gained. In the case of Foam Creations, with this acquisition, Crocs gained ownership of the Croslite intellectual property, which is the key of their product’s core competency. When demand is low, Crocs can make use of their acquisitions by putting those acquisitions to other uses, such as research and design. Acquiring companies has to be decided upon with care, however, as not every company will add to the Crocs product and supply chain. The process of evaluating these choices can be time consuming and lengthy. A third option available to Crocs is growth by product extension. When Crocs began, they had two models, Beach and Cayman. These models were extremely popular and due to their popularity, the designs have been a platform for developing other shoe products and styles (Marks et al, 2011 para. 14). By 2007, Crocs showcased 31 shoes on their website, which included new items such as sandals and children’s boots. Also in 2007, Crocs obtained a licensing agreement with Disney and began incorporating Disney elements into their shoes, such as Mickey Mouse shaped holes. To reach a broader audience, Crocs dove into the college student market by offering shoes for 17 universities in school colors and with school logos. These products can be seen in Exhibit B. (Marks et al, 2011 para. 14). Innovation is key in the fashion world. As per CEO John McCarvel quoted in the Times Magazine article Why are Crocs Profitable Again? (2010), â€Å"If we make it a little more stylish, then we start to appeal to a larger audience† (Oloffson, 2010, para. 2). Expanding their product offerings keeps old customers interested and attracts new customers. Crocs can expand into different markets, such as college students or children, with different product offerings. Crocs can also stay ahead of their competitors by being the first to innovate. This will require additional moldings and molding equipment and clear communication amongst the supply chain to ensure new products can be developed as hoped. However, by innovating and offering multiple products, Crocs is then required to keep inventory to meet the demand. Crocs can maintain lower levels of inventory when declines in demand are identified. Yet, doing so will reduce the responsiveness that they have built into the supply chain and the commitment Crocs has to their customers. New products also require an investment in production. If the new item flops, those costs are lost. To ensure that Crocs is investing and producing the most profitable products, Crocs will need to ensure their marketing department is involved in further product expansion. This option allows Crocs to become seen as more than just boat shoes, but does not come without its risks. Lastly, Crocs can choose to expand their ERP system to their partners and incorporate a point of sale (POS) module within the system. In 2007, Crocs implemented an ERP system that monitored their upstream suppliers. However, there was no handle on actual retail volume because their smaller retailers were not connected to this ERP system (Marks et al, 2011, para. 62). By having all partners in the supply chain referencing the same levels of inventory and same projection for future orders, Crocs can better control their inventory levels. In periods of high demand, Crocs will know what is selling at each retailer. In periods of low demand, Crocs’ will be able to keep inventory low. Their retailers will see the available inventories of current stock and can make orders from these inventories. Yet, Crocs can still fulfill requests for products that are needed if not in inventory as the structure of the supply chain will not change. In periods of high demand, Crocs and their partners will be able to monitor where replenishment is required at a quicker rate improving the supply chain efficiency. Implementing this ERP system into the smaller retailers may not be easy. Crocs may experience resistance from the retailers as they may have to incur additional costs to implement this ERP. In addition, the retailers may not have the IT support to allow for their systems to become integrated with Crocs’ ERP system. Even if Crocs is unable to have all aspects of their ERP system implemented into their retailers programs, by adding the modules associated with inventory levels and product selection, Crocs can improve their demand planning. Of the available options, Crocs would be best advised to continue to vertically integrate, especially by centralizing their facilities. They would also add to their sustainability by purchasing further developments in their ERP system and the ERP systems of their customers. As per Forbes article Crocs Submerges (2008), â€Å"According to the March retail report from the U.S. Department of Commerce, clothing and clothing accessories stores suffered a 1. 6% decline in sales from the level in March 2007† (LaMotta, 2008, para. 12). Because it is known that there has been a decline in sales, Crocs needs to adjust accordingly. When demand is low, sitting inventory is lost money. Centralizing will bring Crocs’ production process closer together. The bullwhip effect will be lessened and extra inventory levels reduced. The costs associated with relocating can be alleviated by the costs saved in the shorter production process and lower inventory levels. By implementing point of sale (POS) software, Crocs will have more visibility to know exactly how their products are responding in each region. This will allow Crocs to make adjustments in production and have better grasp of how to forecast for future demand. Point of sale systems can be used to build customer profiles so Crocs can fine-tune their product offerings. In conclusion, Crocs’ sustainability and growth during periods of low and high demand will be contingent on Crocs continuing to vertically integrate and further developing their ERP system to include a POS module with their retail customers.

Popularity of Reality Tv free essay sample

Popularity of Reality Shows Cause and effect essay Television tends to influence peoples life more than they actually think. Some television shows appear to be real such as soap operas and daytime dramas, altering the viewers perception of reality by making them blend in fantasy and fiction, but one kind of show has taken over the public attention in the past decade, the reality shows. Reality television is overtaking the networks and polluting the viewers minds with distorted pictures of reality, leaving behind an even bigger effect than that of regular television. The participants of a reality show acquire fame, become cover of magazines and immediately are stereotyped by the audience. They are taken to random places and have to act according to a script and also use some of their own attitudes to make the show as much entertainable as possible. The problem is that a lot of those attitudes seen on those shows are not to be considered ethical or set as examples. We will write a custom essay sample on Popularity of Reality Tv or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Reality television causes its viewers a strong influence on their behavior and how they interact with others, people tend to see the TV stars as ole models and end up acting like them. This mix of reality with fiction also causes the audience certain anxiety to always know what is going to happen in the next episode and keep people watching. Although reality television could be harmful to the public health ,based on this mental pollution and distortion of reality that it is caused, many reality shows can also be good for the viewers such as The Biggest Loser, The Apprentice or Big Brother, which gives the audience motivation, strategy skills, knowledge about some subject, etc.

The Conflic of Hong Kong vs China

The Conflic of Hong Kong vs China Hong Kong is a part of China, but it has a unique history that affects the way people from Hong Kong (also known as Hong Kongers) interact with and perceive the mainland today. To understand why Hong Kongers and mainland Chinese often don’t get along, you need to first understand the basics of Hong Kong’s modern history. Heres a breakdown to help you understand the longstanding feud. The History of Hong Kong Hong Kong was occupied by the British army and then subsequently ceded to England as a colony as a result of the Opium Wars in the mid-19th century. While it had previously been considered a part of the Qing dynasty empire, it was ceded to the Brits in perpetuity in 1842. And although there were some minor changes and periods of upheaval, the city remained a British colony, in essence, up until 1997 when control was formally handed over to the People’s Republic of China. Because it had been a British colony during the formative years of the People Republic of China, Hong Kong was quite different from mainland China. It had a democratic system of local government, a free press, and a culture that was deeply influenced by England. Many Hong Kongers were suspicious or even fearful of the PRC’s intentions for the city, and indeed some fled to Western countries prior to the takeover in 1997. The Peoples Republic of China, for its part, has assured Hong Kong that it will be allowed to retain its self-governing democratic system for at least 50 years, and it is currently considered a â€Å"Special Administrative Region† and not subject to the same laws or restrictions as the rest of the People’s Republic of China. Hong Kong vs. China Controversies The sharp contrast in system and culture between Hong Kong and the mainland has caused a fair amount of tension in the years since the handover in 1997. Politically, many Hong Kongers have grown increasingly resentful of what they see as increasing mainland meddling in their political system. Hong Kong still has a free press, but pro-mainland voices have also taken control of some of the city’s major media outlets, and in some cases have caused controversy by censoring or downplaying negative stories about China’s central government. Culturally, Hong Kongers and mainland tourists frequently come into conflict when the mainlanders’ behavior doesn’t live up to Hong Konger’s strict British-influenced standards. Mainlanders are sometimes derogatorily called â€Å"locusts,† a reference to the idea that they come to Hong Kong, consume its resources, and leave a mess behind when they leave. Many of the things Hong Kongers complain about- spitting in public and eating on the subway, for exaple- are considered socially acceptable on the mainland. Hong Kongers have been especially annoyed by mainland mothers, some of whom come to Hong Kong to give birth so that their children can have access to the relative freedom and the superior schools and economic conditions in the city as compared to the rest of China. In past years, mothers also sometimes came to Hong Kong to buy massive quantities of milk power for their infants, as the supply on the mainland was distrusted by many following the tainted  milk powder scandal. Mainlanders, for their part, have been known to lash back and what some of them see as â€Å"ungrateful† Hong Kong. Peoples Republic of China nationalist commentator Kong Qingdong, for example, caused a major controversy in 2012 when he called Hong Kong people â€Å"dogs,† a reference to their alleged nature as submissive colonial subjects, which led to protests in Hong Kong. Can Hong Kong and China Ever Get Along? Trust in mainland food supplies is low, and Chinese tourists are not likely to change their behavior significantly in the immediate future, nor is the Peoples Republic of China government likely to lose interest in influencing Hong Kong politics. Given the significant differences in political culture and systems of government, it is likely that tension between Hong Kongers and some mainland Chinese will remain for some time to come.

Testable hypothesis Essay Example | Topics and Well Written Essays - 750 words

Testable hypothesis - Essay Example Its meaning, from a social perspective and from the scope of the reading, is coming together of people who have a common aim in the society and the aim can be implemented at different levels of the associations. Social stability and morality are other variables in the hypothesis. Social stability refers to existence of a systematic and sustainable framework of social norms that may be enforced by a social centre of power or a virtual authority. Morality however defines acceptable acts in a society and emanates from established norms. Operationalization of variables The hypothesis seeks to determine the role of association in moderating social stability and morality. Number and size of associations are the dependent variables while social stability and morality are independent variables. Two measures are used to investigate two independent roles of association. One measure is the number of associations in a locality. The other measure is the size of association in terms of number of m embers, and population size is the measurement basis, measurable on a ratio scale, for both measures. Social stability is measured based on experienced consistency in values within associations and ability to enforce such values. A scale, on a range of one to ten, and based on experiences among members of association is applicable in measuring level of social stability in associations. Incidences of outstanding cases of immorality, leading to mass calls for corrective measures, form basis of determining level of morality within associations. Possible sources of data Members of associations and published empirical data on associations are the possible sources of data for testing the hypothesis. Hypothesis 2 Another testable hypothesis, based on the reading, explores the relationship between independence of the press and perceived level of liberty in a jurisdiction (Tocqueville, 1953, p. 96, 97. The following is the testable hypothesis for the relationship. H2: Level of independence o f the press determines the level of liberty that people enjoy in a territory Definition of variables Two variables, independence of the press and people’s liberty, are important to the hypothesis. Independence of the press defines freedom of the press from regulations by political and legal authorities. Even though a level of regulation is necessary, some regulations are controversial and are widely perceived to be restrictive to the role of the press and the hypothesis focuses on these regulations. Liberty defines statutory rights of citizens and such rights are protected from arbitrary actions by authorities. Operationalization of variables Independence of the press is the hypothesis’ independent variable while liberty is the dependent variable. Number of controversial regulations over freedom of press measures level of independence of the press, on an inverse scale, across provincial and territorial jurisdictions. Number of controversial regulations, limiting people ’s rights and freedoms in the provincial and territorial jurisdictions measures level of liberty on an inverse scale. The measurements are in ratio scale. Possible sources of data Human rights activist groups and legal experts, especially experts who specialize in human rights and freedom of press is the possible source of data. Hypothesis 3 Another possible testable hypothesis is on the role of unrestricted liberty on defining level of anarchy in a territory and the hypothesis

Various Perspectives and Opinions Essay Example | Topics and Well Written Essays - 1000 words

Various Perspectives and Opinions - Essay Example Biometrics technology has been widely employed in governments and corporations worldwide for security, particularly since the terrorist attacks of 9 September, 2001. Travel documents have security features which use biometrics to identify and verify. Airports and government agencies alike have used these technologies to screen passengers so as to ensure security of all passengers and verify their passes. It has also been used in forensics by the police to verify signatures used when signing credit receipts. This technology has been extended to elections, where voters would be barred from voting more than once, a similar application as for those being verified to access welfare benefits (Cole, 2005). Biometrics technology systems have been largely accredited for assuring citizens of their security. With screening at airports and borders of various countries, only persons that do not pose a security threat would be travelling and get to a particular destination as required. Corporation s have also appreciated the importance of this technology in keeping data safe and allowing authorized access only. The citizens who have been susceptible to fraud would better appreciate the importance of fingerprint biometrics technology. ... The FBI later retracted the case and admitted that the results were erroneous despite having been confirmed by about five senior latent fingerprint officers. More so, Opinion Research Foundation (2002) found out in his research that adults were skeptical that information stored in biometrics systems would have been used in ways to threaten their privacy. Since the technology involves use of radiations, health practitioners have had reservations on the eventual implications on the health of the public. For instance, iris biometrics uses near infrared radiation which would be illuminated to the iris so as to obtain the right data. The fear has been that retinal scanning could damage tissues in the eye. This argument has persisted despite the assurance from technologists and radiologists that the radiation is too weak to cause considerable damage to body tissues. Contact sensors have also been widely viewed as being contaminated. Since these sensors would be used by various persons, the risk of contamination by various microbes could be probable. But most organizations regularly irradiate UV light on these sensors so as to sterilize them. There are technologists who have however argued the lack of sense in this argument as the same persons who raise these fears use door knobs and rails on a daily basis which present a similar risk. Workers also feel that these systems have inhibited their movement at work places as their employers monitor their movements in corporations where they have to log in and out of work areas using biometric systems. Albeit the public has its reservations on the use of biometrics technology, it has still been widely utilized with Opinion Research Foundation (2002) finding that 82% of adults in America have at least one ID

Commentary Text On A Robbery Report English Language Essay

Commentary Text On A Robbery Report English Language Essay From what have been analysed above it can be seen that the text covers in detailed information a dramatic story of a teenager boy who was robbed of  £250 by two impersonal men. It can be seen that the mode of the text is (written text), tenor are (news paper- reader),the field is (news reporting) and the genre of the text is the popular written genre (Eggins, 1994:26).Furthermore, the language used in the text is simple and often used to describe two sides in the event, the teenager boy and the two men. Thus, create the image of good and evil in which it could be easier for the reader to go with the good side. Furthermore, the writer seems to be sympathy with the boy, because he is made to occur as a goal for the two men throughout the text. SPOCA analysis: It reveals that the text has a significant degree of pre-modification of head words, post-modification at (qualifier ) and rank shift (R/S) the reason for this, is to provide detailed information and give the opportunity to the reader to think in the event deeply. For instance, Pre-modification such as, (He had a pale complexion) here the pre-modification is the modifier (a pale) of the head noun (complexion) which consists of [determiner (a) + epithet (pale) ], Post-modification such as, the qualifier (of his neck) in the sentence (the right side of his neck), [the right ( modifier) side ( head noun) of his neck ( qualifier)] and the rank shift is found for example, in the sentence [He was wearing dark coloured jeans, on his left hand].( on his left hand) is the rank shift (R/S). Furthermore, it seems clear that the text does not have any nominalisation (grammatical metaphor) except in the sentence (following the robbery), because there is no tendency to hide the information or compress it. In other words, the writer tends to express what happened to the teenager boy in details. The tense of the text: It is noted that the text used the past simple and continuous in order to describe what happened and shift to the present simple and continuous when talking of the implications of the incident. A good example for this includes the following: The 16 years old was travelling from Shirley to kings Norton. Detective sergeant Neil Wood said. The other suspect is Asian. Police are appealing for help. On the other hand, there is much use of passivisation. It is worthy noted that the writer began the first sentence in the text with the passive voice so as to make the reader eager to discover the actor (criminal) and complete reading the story. Such as, (A teenager was robbed of  £250). Moreover, there is another reason for using the passive, in that the writer maybe needs to avoid the repetition of mention the actor in the sentences. Fore instance, in the sentence (He was made to withdraw the cash at LIoyds TSB in Pershore Road.) here the actor is hidden by the passive, because it is mentioned in the previous sentence (when the men threatened him) through the active at the same time the reason for avoid the repetition in the sentences is employed by the use of ellipsis. As Thompson (1996) indicates Ellipsis functions to avoid the full repetition of a clause or its elements. This is found in the text, for example, in the sentence (He was also wearing red Nike tracksuit bottoms, a black hooded jacket, black trainers, black base ball cap, and was carrying a black satchel bag). The clauses in the text: Clauses are varied in the text between the free clause and bound clause. Typically, the free clause is found per paragraph and in most sentences to provide a simple logical meaning. It could be clear in the following: Bus robbers target teen. A teenager was robbed of  £250. He was made to withdraw the cash. On the other hand, bound clause is appeared to have three types. Firstly, bound adding clause which is called elaborated clause such as, in this sentence [A teenager was robbed of  £250 after the two men forced him off a bus] here it is ( after the two men forced him off a bus ) and its role to give more information about the free clause which is (A teenager was robbed of  £250). Secondly, bound contingent clause which provides reasons for the free clause. For example, in the sentence (Police are appealing for help to trace the two men pictured above). Here the bound contingent clause gives the reason why the police are appealing for help. Thirdly, bound reporting clause which is called projected clause. Such as, in the sentence (Detective sergeant Neil wood, said This was a traumatic ordeal for the teenager boy.) Therefore, it should be noted that the technique used by the variety in free and bound clauses in the text is to introduce the event through free clause and then provid e more details about it by bound clause and the writer in the text applied it well. For example, the sentence [The first man was white, aged 17 to 20 years old]. The free clause is (the first man was white) and the bound clause is (aged 17 to 20 years old) here the first robber is identified by the free clause and his detailed information is given through the bound clause. Experiential aspects: Language in systemic represents external reality by happenings and states, entities and circumstances in which they appear White (2000).These can be seen in three types as processes, participants and circumstances. 5.1. Participants: At the beginning, it seems that the text has three main participants in the robbery incident which are (the bus robbers, the teenager boy and the cash), but the writer has inserted another participant in the story given him an important position in the text through the description (Detective sergeant) to (Neil Wood), the reason for this to give the reader some sort of suspense and maybe because of his significant position as a police authority in social context. On the other hand, it is noted that the participant appeared in different kinds based on the kind of process used. It occurs as senser in mental process (Bus robbers target teen), actor in material process (The 16 years old was travelling), sayer in verbal process (Detective sergeant Neil Wood said), behaver in behaviour process ( before being forced to buy the men cigarettes), possessor in relational process (He had a pale complexion) and carrier and identifier also in relational process [ He was wearing red Nike tracksuit Bottoms (here is carrier) ],[The other suspect is Asian (here is identifier)].Furthermore, it could be noted that some participants appeared in the elaborated clause due to the use of passivisation. For instance, [A teenager was robbed of  £250 after two men forced him off a bus] (two men) is the actor inside the elaborated clause. 5.2. Processes: The text varies in its processes in order to express the robbery incident. There is a significant degree of material processes about eight in the text. This is come as a result to provide a description to what happened to the teenager boy, as Thompson(1996:79) points out material process is one of the most salient types of processes are those involving physical actions. So because the event had many of physical actions, the use of material process was required. Also, using the material processes expressed through the passive is to present the boy as a goal and then giving the reader inspiration about the boy as a victim. Such as, a teenager was robbed after two men forced him. Goal Actor Goal On the other hand, there is a number of relational and verbal processes. Having the relational process in the text to identify the robbers and the verbal process, because of the subject matter of the text is a robbery so there is a need to provided information from the police authority. For example, (Detective sergeant Neil Wood, said) and (DS.Wood added). Also, it is noted that there is a small number of mental and behavioural processes about one for mental and two for behavioural this is due to the nature of incident deals with the material world by verbs of doing and happening rather than with the internal world of the human mind through verbs of feeling and sensing (White 2000). 5.3. Circumstances: According to Butt et al (2003) the role of circumstances is to illuminate the process. It may found in the text as a prepositional phrase, adverbial group or even a nominal group (ibid). This is occurring in this text as many of circumstantial clauses are found to clarify the processes used. It is noted that there is a variety in the circumstances used. For example, circumstance of location such as, (they got out at Bordesley Green Road), circumstance of location in time such as, (on Thursday October 7 between 7:40 pm and 8:10 pm), circumstance of manner such as, (with a Birmingham accent) and circumstance of accompaniment such as (with the offenders).The reason for use a significant degree of circumstances in the text to help participants and processes to interact and then provide more details about the event.

1984 Quote Journal Essay

â€Å"On each landing, opposite the lift shaft, the poster with the enormous face gazed from the wall. It was one of those pictures which are so contrived that the eyes follow you about when you move. Big Brother Is Watching You, the caption beneath it ran. † (Orwell 5) This quote is an example of how effective and convincing The Party can make a simple poster. The Party has put posters everywhere constantly reminding the Party members that they are being watched. Being watched played a major role in every Party member’s life in the book. Winston who was constantly scared of doing things, such as having a face of anxiety or not cheering with as much enthusiasm in the two minute hate. Everything that Winston did throughout the novel that he thought was not seen by the Thought Police was seen by them. Winston even tried to make sure that his diary was not bothered with so he sprinkled some powder on the corner of the book. That powder was carefully replaced as if it was the same as when it was first put there, by the Thought Police, that is how watchful and investigative the Thought Police is. The Thought Police are continuously spying on the Party members through the televisions, hidden microphones throughout Oceania, and spies of their own. The Party wants to keep an eye on their Party members to have control over them. They have no freedom. Winston can’t even take a walk on a good day with out suspiciously being watched. Winston and Julia underestimate the power of the Party. Julia thinks that she has got the Party and Thought Police figured out. She believes that she can hide from the Thought Police. Yet when her and Winston think they have beaten the Party and were working and representing the real brotherhood. Though in the end they were the ones that were actually figured out, by the Thought Police. The Thought Police are actually watching, when least expected. The Party watches the people of Oceania as to control them. This quote basically shows that there is no freedom or privacy in Oceania. That people in Oceania live afraid to take a walk on a good day. All of this connects to the theme of the book. Orwell made the novel to show people what would happen in the future, or 1984, if the west turned into a totalitarianism government. This quote shows one of the dangers of the government controlling everything. â€Å"He discovered that while he sat helplessly musing he had also been writing, as though by automatic action. And it was no longer in the same cramped awkward handwriting as before. His pen had slid voluptuously over the smooth paper, printing in large neat capitals-DOWN WIH BIG BROTHER† (Orwell 19) The quote is an occurrence of what happens to Winston when he dazes off while writing in his diary. Since Winston wrote this, there is obviously a part of him that hates Big Brother. Of course Winston is afraid of what he has written. Because the Thought Police can catch someone even because of their thoughts. Since the dairy itself was already a risk now what he wrote was a risk. And even if he didn’t write it just thinking about it was a risk. Why would he write this? The Winston that was writing this was his real conscious. His mind realizes that what the government does doesn’t seem to be right. Like the constant watching. He notices that he had before been brainwashed to accept Big Brother. Though in the back of his mind he always knew that something wasn’t right. And now his back thoughts have came forward by writing â€Å"DOWN WITH BIG BROTHER†.

Auditing Chaper 2&3

Chapter 2 2-7 The Public Company Accounting Oversight Board (PCAOB) is responsible for establishing auditing standards for audits of public companies. The ASB is responsible for establishing auditing standards for private companies. 2-10 The criticism of this statement according to the ten generally accepted auditing standards that the standards should provide useful guidelines for conducting an audit to improve practitioners’ quality of their performance.Based upon ten generally accepted auditing standards, the quality control system can provide only reasonable assurance, not a guarantee, that auditing standards followed with a professional judgment of their opinion. 2-16 a. The first general standard, which states in part, that a person must perform the audit or persons having adequate technical training, requires that an auditor have education and experience in the field of auditing. . The measures of the quality of the auditor’s performance are by accepting the gene ral standards of auditing. c. The general group of the generally accepted auditing standards includes a requirement of due professional care be exercised by the auditor. d. The criteria of audit plan and evidence gathering the general character of the three generally accepted auditing standards classified as standards of fieldwork. 2-20 a.The ethical implications of Rossi and Montgomery’s accepting the engagement is having adequate training and proficiency, due professional care, proper planning and supervision, sufficient understanding of the entity, its environment, and its internal control. Since Mobile Home Manufacturing Company decided to issue stock to the public and Rossi and Montgomery’s CPA firm never had a client to go public or might not had proper training of filling necessary paperwork for SEC should not accept the engagement. b.The auditor may face some problems when filing the SEC of the following: new securities registration statement submitted for appr oval, commission examines the statements for completeness before allowing their client to sell on the securities exchange, and require the financial statements along with the opinion of the independent firm to be part of the registration statement and subsequent reports. Let us not forget the auditor must file all of the proper paperwork from the S-1 form to register new security and any other special S-forms.The 8-K form includes the sale of subsidiary, change in officer, a new product line, or change of auditors. The 10-K form must file the annual report within 60 to 90 days after the close of each fiscal year according to the size of company. The 10-Q form must be file quarterly for all public held companies that contain valuable information within the financials to be review by the auditors before filing with the commission. Chapter 3 3-23 a.The report includes additional paragraphs for the definition and limitations of internal control of the combined report on the financial st atements and internal control over financial reporting is correct. b. The date of the CPA’s opinion on the financial statements of the client should be the date of the completion of all important audit procedures. c. If a principal auditor decides to refer in his or her report to the audit of another auditor, he or she is required to disclose the portion of the financial statements audited by the other auditor. -25 a. A CPA will issue an adverse auditor’s opinion if the exception to the fairness of presentation is so material that an â€Å"except for† opinion is not justified. b. An auditor will most likely disclaim an opinion because of a client-imposed scope limitation. c. The paragraph expresses an qualified opinion â€Å"In our opinion, except for the effects of not capitalizing certain lease obligations, as discussed in the preceding paragraph, the financial statements present fairly†, in all material respects,†¦ 3-26 a.It allows immaterial erro rs to be review if the financial statements show misinformation within the transactions and balances. b. Using the phrase â€Å"In conformity with accounting principles generally accepted in the United States of America† rather than â€Å"are properly stated to represent the true economic conditions† indicate the auditor followed standards of the Public Company Accounting Oversight Board. Because financial statements prepared in accordance with U. S. accounting principles and audited in accordance with U. S. uditing standards are available throughout the world on the Internet, the country of origin of the accounting principles used in preparing the financial statements and auditing standards followed by the auditor identified in the audit report. c. Using the phrase â€Å"In our opinion† indicates that maybe some information risk associated with the financial statements, even though the statements been audit. Also, the first and fourth generally accepted auditin g reporting standards that require auditors to state an opinion about the financial statements taken as whole, including a conclusion about whether the company followed U.S. generally accepted accounting principles or the IFRS issued by the IASB. d. The name identifies that CPA firm or practitioner who performed the audit to ensure the quality of the audit meets professional standards of legal and responsibility. e. Using material misstatement within the audit report conveys that the auditors are responsible only to search for significant misstatements, not the minor misstatements that do not affect users’ decisions.

Essay on What is an Auteur - 1426 Words

What is an auteur? Answer this question with detailed reference to one film director: Alfred Hitchcock Studies of the Auteur Theory in film have often looked toward Alfred Hitchcock as an ideal auteur: an artist with a signature style who leaves his own mark on every work he creates. According to the theory, it does not matter whether or not the director writes his own films, because the film will reflect the vision and the mind of the director through the choices he makes in his film. In the case of Hitchcock’s earliest films when he was still under the control of his producers, there is still a distinct stamp upon these images. Hitchcock has said that he was influenced by the German Expressionists, and admired their ability â€Å"to†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Throughout the scene, there is a differential lighting treatment for the different characters. Hannay always has a bright light shining upon him, while the sheriff and the other policemen have shadows across their faces. Even in the shots in which Hannay shares the frame with the sheriff, the lighting is focused only upon Hannay. Hannay even wears a light-colored suit, while the sheriff wears a dark suit. As the sheriff gets up to walk toward the window near the end of shot 2, the frame is split into two halves - the left side is dark, filled by the sheriff’s back, and the right side is light, with Hanna’s light suit and illuminated face. Even before we know that the sheriff is a â€Å"bad guy,† there is already this contrast between light and dark, innocent and shady. Through the lighting and color on Hannay, Hitchcock expresses visually Hannay’s innocence, as opposed to the shadowy corruption of the dark policemen. nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Much less subtle and more powerful are the images in the sequence that result from the symbolic manipulations of light and shadows. When the sheriff refers to Hannay as a murderer, the camera spins around to show Hannay, who shouts, â€Å"Murderer?† The camera then backs away from Hannay, revealing behind his left shoulder at the top-right of the frame, the diagonal shadowing of the window, whichShow MoreRelatedWhat Is an Auteur?1461 Words   |  6 PagesWhat is an auteur? Answer this question with detailed reference to one film director: Alfred Hitchcock Studies of the Auteur Theory in film have often looked toward Alfred Hitchcock as an ideal auteur: an artist with a signature style who leaves his own mark on every work he creates. According to the theory, it does not matter whether or not the director writes his own films, because the film will reflect the vision and the mind of the director through the choices he makes in his film. In theRead MoreAuteur Theory 11662 Words   |  7 Pagesâ€Å"†¦ As far as I know, there is no definition of the auteur theory in the English language, that is, by an American or British critic† (Sarris 1962) was the opening line to Andrew Sarris’s famous â€Å"Notes on the Auteur Theory in 1962† essay. This essay is what brought the â€Å"auteur theory† in to the spotlight in the USA. And to today, this theory is still in hot debate. Trying to figure out whether or not the director is the lone â€Å"auteur† of a film is a tough claim to make. In an article for S late MagazineRead MoreScorsese1744 Words   |  7 PagesUse a range of auteur theories to examine the work of two significant directors you have studied on this module. 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In having their films examined as auteurs of the cinema, both Howard HawksRead MoreEssay on The Auteur Theory: Stanley Kubrick1209 Words   |  5 PagesAuteur Theory is based on three premises, the first being technique, the second being personal style, and the third being interior meaning. Furthermore, there is no specific order in which these three aspects must be presented or weighted with regard to a film. An Auteur must give films a distinctive quality thus exerting a personal creative vision and interjecting it into the his or her films. Kubrick made his first film in 1953 and has continued to make films till his death shortly afterRead MoreFilm Analysis - Blade Runner Essay1626 Words   |  7 Pageswas written by Phillip K. Dick. This essay will also explore how Ridley Scott’s use of mise en scene and editing in Blade Runner can exhibit him as an auteur. An ‘auteur’ is known as the ‘author’ of the film; a director that uses recognisable and similar traits and themes throughout a number of their films. The ‘auteur’ was created through the ‘auteur’ theory, which argues that the director is the most important person behind making a film. It was first established by an establishment of film makersRead MoreAnalysis Of Francois Truffaut And Alfred Hitchcocks Film Auteur719 Words   |  3 Pagesfavorite director. Why? What distinguishes one director from another? A director is â€Å"the person who determines and realizes on the screen an artistic vision of t he screenplay; casts the actors and directs their performances; works closely with production design in creating the look of the film†¦and in most cases, supervises all postproduction activity, especially editing† (Barsam and Monahan 496). Clearly, the director of a film is lead visionary in how the film is made. But what makes some directors