How Do We Know What We Think We Know Essay Example | Topics and Well Written Essays - 1750 words

How Do We Know What We Think We Know - Essay Example Most of us get our daily news from a variety of sources. At one time, these sources were limited to perhaps one of three nightly news programs and/or one of a few available newspapers. Everyone essentially read or heard the same thing. Today, news is available everywhere, from serious news programs to satire comedy to internet web pages to Twitter text messages. What holds true for our general news also holds true for what we think of scientific news. New approaches, policies, and inventions are quickly reported on and then we're off to a new topic. If they've managed to capture our attention at all, we always have the option of Googling for them during the commercial breaks and are then at the mercy of the search engine spiders, delivering ranked results based on the highest bidder or the most popular. What we know about the world of science today is largely based on where we get our information from. This, in turn, strongly influences our decisions when voting in elections, when ch oosing to support various non-profit or beginning businesses, and in shaping our overall view of the world and where it's heading. Yet how do we know that information is correct? What is it about the way that the news is conveyed that convinces us we have been given the truth? In order to resist naive belief and make better decisions for ourselves and the world at large, we need to carefully examine the scientific stories we read, such as those which warn of global warming, as a means of understanding the various ways journalists use words to shape our understanding. The problem of global warming has been written about since at least the 1970s, but it is starting to gain some ground in more recent years as evidence becomes harder to deny or refute. For example, an article in the New York Times published in March 2012 uses terms that make it clear the author is still trying to convince his readers that global warming is occurring as a result of human activity and yet provide few opti ons as to what else might be contributing to the evidence found. The evidence that the author is attempting to convince his audience is found in the second sentence of the article: "Warnings from the scientific community are becoming louder, as an increasing body of science points to rising dangers from the ongoing buildup of human-related greenhouse gases - produced mainly by the burning of fossil fuels and forests." Not only does the author squarely place blame on "human-related greenhouse gases," leaving no room for argument or other possibilities, the sources of these gases are specifically named, further removing any possibility for argument. While it is possible that the author simply chose this form of expression as a means of concisely identifying his topic in keeping with Grice's (1975) maxim of quantity, to provide just as much information as necessary to make the meaning clear, it also reveals evidence of previous conversation. For example, it is not necessarily important that the term human-related be included in the above-quoted sentence to remain in accord with Grice's maxim, yet the inclusion here suggests either recency (Garrod and Anderson, 1987), in that the author may have been recently discussing the issue.

Business Systems Hoosier Burger Essay Example for Free

Business Systems Hoosier Burger Essay Improving Hoosier Burger Bob and Thelma Mellankamp wanted to open their own business. They came across Myrtle’s Family Restaurant and saw a sign that said it was for sale. Bob and Thelma bought the restaurant and their own restaurant was brought to life Hoosier Burger Restaurant. The idea was one that everyone dreams of owning their own business but do not understand all the behind the scenes projects that make a business successful. Yes, they have been in business for over 30 years but even they understand that their dream needs some improvement to continue in the market they are in. Bob and Thelma have discussed the idea of a computer system but do not know where to start so Bob wants to bring in a consultant to address some of their weak areas and make suggestions to improve Hoosier Burger. They inform the consultant on how business is ran. This restaurant is behind the curve when it comes to technology. They still do paper trail on every aspect of the restaurant from deliveries, inventories, and point of sale (Valacich, George, Hoffer, 2009). Even though paper was what many companies started out with, it is no longer an approved way to do business. Paper allows too many human errors to come into play where as an electronic record keeping system eliminates a majority of these errors but as with any data†¦you get out of it what you put into it. All this means that if you put inaccurate data into the system then the data you get from the system will also be inaccurate. Hoosier Burger has learned this lesson oh too well. Especially, since they did not order enough vanilla ice cream to cover their own special so they had to run to the grocery store to try to get enough for the sales they were doing on the special (Valacich et al., 2009). Bob and Thelma agreed that it would be  valuable to purchase an information system to assist them in the areas of inventory management, marketing, customer service, food preparation, and point of sale (Valacich et al.). Now that it has been decided on what needs to be addressed with thi s new information system. The systems development life cycle (SDLC) begins (Valacich et al., 2009). The four main steps of this process are (1) planning and selection, (2) analysis, (3) design, and (4) implementation and operation. The first phase is to plan the system out and then select the appropriate system for job. This situation a good point of sale system would give this company the system they need for daily operations and growth. A good POS covers all aspects of the restaurant from the dining area to the kitchen and even the storage areas. With any system, you have subsystems that are called components. Components by themselves do not make a system but when put together they make a complete system. In the case of Hoosier Burger one of the components of the system would be an inventory log or database. This subsystem would track usages and deliveries to ensure that stocks are maintain at the properly level for daily operation of the business. The project development team that Hoosier Burger selected w as based on the weaknesses of the organization. The focus of the new system will be on ways to improve inventory management, customer service, and management reporting. Any one of these weaknesses could cripple the organization. The team needs to get as much information as possible to ensure that they are building the correct system for this organization. I would use the interview process to get as much information from the staff as possible and I would use questionnaire to customer input. Also, I would gather as many reports and logs that I could for supporting documentation but with the current processes. This type of information may not be readily available or available at all. After gathering this information, the process of developing a system to correct their weaknesses begins. You would also want to find out if the company has any upgrades planned so that you could incorporate that into the system. In this case, they want to expand to delivery services and a drive through operation. These expansions do not require a lot of upgrades to the building so these will go into effect immediately to increase revenue for the company. The diagram figure 1 shows the flow of information for the new system. Fig 1. As you can see from figure, the information system that need is robust in nature but simple. The system analyst now needs to break down the different entities the company needs to store information about. These entities have particular characteristics that require information to be stored. There are rules used when attempting to place an identifier for each entity. The diagram will show the changes and specify the component’s needed for each relationship. In the text, an entity is a person, object, place, concept, or event in the user environment of which an organization wants to store data(Valacich, George, Hoffer, 2009). Person entities are usually your employees but can be your customer. Place entities are basically the location i.e. states, regions, countries. Object entities include the machines you use, buildings your work out of, products you produce, and vehicles. Event entities can be considered sales, renewals, registrations. Concept entities include courses, accounts, or work centers. Hoosier Burger needs the ability to store information about their individual entities. The main entity is the customer that frequents the restaurant on a regular basis. They also need to store information about what products the customer is purchasing. Hoosier Burger also needs the ability to store information about the company itself and place entities which are the businesses that order meals from the company. We will now discuss attributes. Attributes according to the text are named properties or characteristics of entities that are of interest to the organization(Valacich et al., 2009). The following attributes should be used for the customer: customer name, customer address, customer phone number, customer’s number of orders, and customer specific orders. These attributes can also be assigned to the business entity by switching out customer with business. Attributes can also be assigned to the end product such as ingredients, price, and amount sold. Identifying the entities require assigning unique identifying  characteristics for the entity type. For example when dealing the with customer entity, you would use an identifier that is easy to use i.e. Customer ID, Customer Name, Customer Address, and Customer Phone. The key when dealing with identifying items is making it user friendly. Once all of these have been put into place, the system analyst now needs to build three working solutions to this company’s weaknesses. The three solutions as discussed in the text are low, medium, and high level. The difference in the three levels usually equates to cost but it also includes how much effort the user has to put into the system and the type of technology used. Time is money and if your employees are having to spend more time with the system than the customer then Hoosier Burger will lose money. All of these factors come into play when developing a system for an organization. The key to success of Hoosier Burger and the project development team is communication and cooperation. The more time these two entities communicate with each the easier it will be for the project team to address the needs of the customer and customer addresses the needs of the project team. It is a two way street. In the end, the job of the system analyst is to develop a system that addresses the wants and needs of the customer while maintaining within the budget. You do not want to sell the customer a â€Å"Corvette† when a â€Å"Camaro† would have done what is needed. Reference Valacich, J. S., George, J. F., Hoffer, J. A. (2009). Essentials of Systems Analysis and Design (4th ed.). Upper Saddle River, NJ: Prentice Hall.

Explanatory Synthesis on Gunsmoke :: American Culture Essays

Explanatory Synthesis on "Gunsmoke" Gunsmoke the radio program, which aired on the CBS Radio Network, was first broadcast on April 26, 1952 and the final broadcast aired on June 18, 1961. During its nine year radio run, Gunsmoke would air 413 radio stories and six of the seasons would coincide with Gunsmoke the television series. Many of the original cast members of the radio show would go on to have memorable television careers: William Conrad, who played Matt Dillon, went on to play in "Cannon", "Nero Wolfe" and the "Fat Man", from "Jake and the Fat Man". Parley Baer, who played Chester, would go on to play Darby in the television show "Ozzie and Harriet", and Howard McNear, who played the doctor, would go on to play Floyd the Barber in the old "Andy Griffith Show" (http://comp.uark.edu/~tsnyder/Gunsmoke/gun-radio.html). Gunsmoke sought to capture the essence of the west and those individuals who would tame it. Matt Dillon was a hard-bitten, independent, self-reliant and just law man. His character summed up all of t he stereo-typical ideas of the old west hero. As with many men on the move west, Matt Dillon is driven by a need for independence and self-reliance. As a law man Matt was dedicated to making sure that justice was served in the ruff and tumble town of Dodge City. The episodes; "Cyclone", "Pussy Cats" and "Jay Hawkers" all give examples of those characteristics. To not be beholdin' to any person, to feel the sun on his back and the wind in his nostrils, that was freedom. In "Cyclone" Matt is thinking through a problem regarding the sale of a ranch and the subsequent disappearance of the owners. He doesn't want help from anyone in trying to solve the mystery. In "Pussy Cats", Chester offers to stay behind with Matt when a sticky situation develops with two strangers in town. Matt tells Chester to leave because he would be okay without him. In "Jay Hawkers" Matt is summoned to join a Texas cattle herd that is being harassed by Jay Hawkers. In the narration he describes the wide open space of the prairie and the smells of the green g rass. There is a hint of nostalgia in his voice about missing the freedom of the open prairie. Self-reliance is another characteristic of the men of the old west; In "Cyclone" Matt and Chester head off into the night to reconnoiter the Cyclone Ranch for signs of mischief.

Markov Analysis

1. Describe the internal labor market of the company in terms of job stability (staying in same job), promotion paths and rates, transfer paths and rates, demotion paths and rates, and turnover (exit) rates. Transition Probabilities for 2010-2011 Sales, Full-time 1. 50% stayed the same 2. 10% transferred to part-time status 3. 5% were promoted to Asst. Sales Mgr. 4. 0% were promoted to Regional Sales Mgr. 5. 35% left the organization Sales, Part-time 1. 5% transferred to full-time status . 60% stayed the same 3. 10% were promoted to Asst. Sales Mgr. 4. 0% were promoted to Regional Sales Mgr. 5. 25% left the organization Asst. Sales Mgr. 1. 5% were demoted to full-time sales 2. 0% were demoted to part-time sales 3. 80% stayed the same 4. 10% were promoted to Regional Sales Mgr. 5. 5% left the organization Region Sales Mgr. 1. 0% transferred to another job 2. 70% Stayed the same 3. 30% left the organization 2. Forecast the numbers available in each job category in 2013.Job 2012 Categor y Employees SF SP ASM RSM TOTAL EXIT Sales Full-time (SF) 500 250 50 25 0 325 175 Sales Part-time (SP) 150 7. 5 90 15 0 112. 5 37. 5 Asst. Sales Mgr. (ASM) 50 2. 5 0 40 0 47. 2. 5 Region Sales Mgr. (RSM) 30 0 0 0 21 21 9 Work Sales Full-Time (SFT) Sales Part-Time(SPT) Asst. Sales Mgr(ASM) Reg Sales Mgr a. ) . 50 x 500 = 250 b. ) . 05 x 150 = 7. 5 c. ) . 05 x 50 = 2. 5 d. ) . 70 x 30 = 21 . 10 x 500 = 50 . 60 x 150 = 90 . 80 x 50 = 40 . 30 x 30 = 9 . 05 x 500 = 25 . 0 x 150 = 15 . 10 x 50 = 5 . 35 x 500 = 175 . 25 x 150 = 37. 5 . 05 x 50 = 2. 5 3. Indicate potential limitations to your forecasts. A. ) As a rule, it is desirable to have 20 or more employees in each job category/level. Some of the cells contain less than 20 cases. So the estimates based on these figure can yield unstable estimates of future availabilities. B. ) There is a possibility of results not being accurate due to multiple moves by employees.The analysis cannot detect multiple moves by employees between T and T+1 ; it only classifies employees and counts their movement according to their beginning (T) and ending (T+1) job category/level, ignoring any intermittent moves. C. ) The forecast assumes that all employees in a job category/level have an equal probability of movement. This is unrealistic because organizations take many factors into account. Because of these factors, the probabilities of movement may vary among specific employees.

Case 4.4 Waste Management

Waste Management, Inc. Waste Management, Inc. , incorporated in 1968, had become a leader in the industry of waste management services ranging from industrial operations to curbside collection. This company had become synonymous with many different kinds of disposal services that allowed for the company to grow and grow with a solid base over the course of twenty-eight years. Finally in 1996, the company reported total assets of almost $20 billion with net income close to $200 million. However, even with this growth and solid base, the company was feeling competitive pressures and net income was on the decline.Everyone from local to national collection companies were now charging less to the customer and this was taking a major toll on the gross margins and net income of Waste Management. With a balance sheet that was heavily based on equipment and land Waste Management was beginning to see that the only way to keep the company growing was to use depreciation and salvage value manipu lation to lower the direct hits of these expenses. Now that the issues were becoming large enough to notice, the SEC began stepping in to investigate the operations, assets and accounting methods that were being used.Due to this, the company issued a release saying they would be amending and restating certain periods of their reporting and issuing new form 10-Ks and 10-Qs. Once the restatement occurred and a $3. 5 billion dollar loss was found the company’s incorrect accounting processes were finally exposed. This resulted in net losses for the company as well as debt and equity ratings dropping precipitously. The SEC now launched a formal investigation into the accounting processes and found many misstatements from avoiding depreciation to improper capitalization and failure to accrue to proper liabilities.Many techniques were used and the end result was that many of the management team’s members were named as defendants in this case as it was seen that they were the ones who were primarily responsible for the execution of this fraud. Through the investigation, it was found that Arthur Andersen helped to keep the fraud going by not demanding that PAJEs be undertaken to correct errors. Instead, Arthur Andersen, who viewed Waste Management as their â€Å"jewel† client, entered into an agreement with Waste Mangement to fix these errors in coming years.This constituted an agreement to cover up fraud and Andersen was then sued for civil fraud by the SEC that carried a heavy price. The company stock plunged and Arthur Andersen’s partners were fined and banned from the auditing of public companies for up to five years. This overall lack of internal control and greed in the company ultimately led to a downfall for many partners and managing members at both Andersen and Waste Management. Case Questions: 1) Three conditions are often present when fraud exists.First, management or employees have an incentive or are under pressure, which provi des them a reason to commit the fraud act. Second, circumstances exist – for example, absent or ineffective internal controls or the ability for management to override controls – that provide an opportunity for the fraud to be perpetrated. Third, those involved are able to rationalize the fraud as being consistent with their personal code of ethics. Some individuals possess an attitude, character, or set of ethical values that allows them to knowingly commit a fraudulent act.Using hindsight, identify factors present at Waste Management that are indicative of each of the three fraud conditions: incentives, opportunities, and attitudes. Incentive Management teams of publicly traded companies are always under enormous pressure from shareholders to meet and exceed earnings expectations. Many shareholders view year over year growth, and performance vs. earnings as a sign of health of the company they’ve invested in. The pressure on management teams is compounded when poor results could easily spell the end of an executive’s tenure with the company.In the case of Waste Management during the 1990’s, founder & CEO Dean Buntrock created and nurtured an entire culture of fraud. While Waste Management continued to produce false numbers to the public, Buntrock used company money to make charitable contributions and present himself as a decent, ethical person (Securities and Exchange Commission: 2002). He received large amounts of money while he perpetrated the fraud, and his executive team was incentivized for their role as well. Opportunity At the time the fraud existed, internal controls were almost non-existent.The management team employed a number of improper accounting practices that did not comply with GAAP. As stated earlier, CEO Dean Buntrock not only allowed internal controls to be bypassed, he encouraged them to be ignored and shaped accounting policy with the sole purpose of making the targeted earnings numbers every year. The auditing firm, Arthur Andersen, LLP, was also shown to have complicity. The partners at Andersen knew that the company’s policies were not compliant so they provided Waste Management with proposed adjusting entries to their books.Waste Management refused to make the adjustments so Andersen had Waste Management sign off on a list of 32 steps the company must do to change its practices. The document legally constituted an agreement among the two parties and clearly shows that Andersen was aware of fraud that Waste Management had covered up in the past. Furthermore, Andersen did not stand up to the company and continued to issue unqualified audit opinions. Andersen was motivated by greed, as they billed Waste Management over $25M in seven years.Additionally, until 1997, Waste Management had never hired a CFO or CAO that had not worked for Andersen in the past. During the 1990’s when the fraud occurred, 14 former Andersen employees worked for Waste Management, many in key positions. The circumstances existed so that an outsider, who could wind up being a whistleblower, seemed to not be allowed into the inner circle where the fraud was happening. Waste Management could be ensured by the high fees it was paying Andersen that the company would have a steady stream of potential finance/accounting employees who understood the fraud and how to continue to perpetrate it.Attitude One’s attitude and ethical beliefs shape how they perform under circumstances in life. The two main reasons why people choose to act unethically, like in the Waste Management case, are that their standards are different than society as a whole, or the person chooses to act in a selfish manner (Securities and Exchange Commission: 2002). Greed, praise and recognition can all be motivating factors for someone to behave unethically. Waste Management’s Dean Buntrock possessed a set of ethics (or lack thereof) that allowed him to commit fraud.He was clearly motivated by gre ed, was selfish, and had no issues with defrauding investors. He acquired almost $17M in personal wealth while investors lost billions of dollars of value in their shares of Waste Management. He also perhaps rationalized his behavior. He may have calculated that his odds of being detected were very low since he knew that the auditors at Arthur Andersen would issue an unqualified audit opinion regardless of how creative he got with his accounting fraud. The auditors also clearly acted unethically in their dealings with Waste Management.Even though they were aware that fraud was occurring, as stated above, they continued to issue unqualified audit opinion and bend to the will of Waste Management executives. The auditors never stood up to the company, most likely out of fear of losing a client that paid them almost $25M a year in fees. Additionally, Waste Management had a track record of hiring Andersen auditors into high level position, so they were acting out of greed as well. 2) Rev iew Waste Management’s Consolidated Balance Sheet as of December 31, 1996.Identify accounts whose balances were likely based on significant management estimation techniques. Describe the reasons why estimates were required for each of the accounts identified. Waste Management had several fixed/long-term asset accounts whose balances were based on estimation techniques. On the December 31, 1996 balance sheet, the Vehicles and equipment account is grossly overstated. The company â€Å"avoided depreciation expenses on their garbage trucks by both assigning unsupported and inflated salvage values and extending their useful lives† (Arens: 2011).In other words, company management inflated their â€Å"vehicles and equipment† account through estimation. With regards to the Land – disposal sites account, Waste Management also assigned random salvage values for many assets that had no salvage values at all. Estimates are required because there is no way to determin e exactly what the resell value of a truck is 10 years from now. The accounting team must use their best judgment to estimate values based on past and present data.The realm of value estimation is a significant gray area for accountants where fraud can be committed. To that end, accumulated depreciation is another account that is grossly understated on the December 31, 1996 balance sheet. Accountants must estimate depreciation values based on a particular method of depreciation, but they can lessen the effect of depreciation on the balance sheet by artificially increasing the salvage value of assets and/or by lengthening the estimated useful life of an asset.Again, estimates are required because an accountant’s assumption is necessary to determine the expected values because of the impossibility of predicting what will happen in the future. 3. Describe why accounts involving significant management estimation are generally viewed as inherently risky. a. When dealing with manag ement estimations, many different factors always come into play which are not always easily understandable. Management has the ability to use many different models, industry standards, and internally developed methods in order to properly or improperly state the item under estimation.For this reason, auditors must always have some kind of backup to show both consistency and a clear line of numbers, methods and evaluations in order to arrive at an ending number of estimation. However, as easy as this may be to say, in the presence of fraud, numbers can be manipulated and tweaked to arrive at certain assumptions that can give the appearance of consistency while still not having a proper base. Along with this, auditors, while well versed and understanding of industries, do not have the time nor the knowledge to properly assess every single factor that may be used in the valuation of management estimates.Management estimation techniques vary far and wide and when dealing with a client t hat uses techniques not akin to the industry, it can be very hard to truly feel comfortable about the numbers used and the valuations presented. 4. Review Auditing Standards (AU) Section 342, Auditing Accounting Estimates, and describe the auditor’s responsibilities for examining management-generated estimates. Also, AU Section 342 provides guidance to assist auditors in examining estimates. Describe the techniques commonly used by auditors to evaluate the reasonableness of management’s estimates. b.According to the PCAOB, an auditor is responsible for considering all of the subjective and objective factors that go into the management estimates. The auditor must obtain sufficient evidence to reasonable agree that: i. All estimates that could be material to the notes have been developed ii. They are reasonable given the circumstances iii. The estimates are presented in conformity with applicable accounting principles and are properly disclosed (PCAOB US: 1989). There ar e, of course, a plethora of guidelines offered to the auditors relating to this inherently risky field of auditing management estimates.However, these guidelines not only help to evaluate the actual estimates and their uses, but also help to look into the reasonability of the estimates and the need for them. In order to assess the reasonability of an estimate an auditor must have the information from prior years present and available so as to compare both the inputs and the outputs of all the estimates (PCAOB US: 1989). This allows for the auditor to see if there are any divergences or deviations from the usual historical outputs of the estimates.This also can give the auditor the ability to see what inputs are able to be manipulated or subject to potential bias. This insight can prove very necessary when so many numbers and formulas are involved. Along with evaluating the historical inputs/outputs and the processes used, the auditor should have their own view on the estimates so as to agree upon the use of the estimate. In order to truly have one’s own view, the past is of course necessary but the future transactions and events can help to further enhance the reasonability of the estimate (or malign the use of it, if such be the case).These subsequent events can help an auditor to decide if there should be other key factors used or if changes in the business and industry should become significant in the assumptions. The last idea, and offering, by these auditing standards is to hire a specialist (PCAOB US: 1989). Of course this is something should be done if, after review, the auditor determines that they need further expertise or analysis on the assumptions. At times, an industry can be some complex and calculations so convoluted that an auditor has no choice but to hire an industry professional to liaise with regarding the factors and computations. . The Waste Management fraud primarily centered on inappropriate estimates of salvage values and useful lives for property and equipment. Describe techniques Andersen auditors could have used to assess the reasonableness of those estimates used to create Waste Management’s financial statements. Arthur Andersen auditors failed miserably on the audit inspection of waste management from 1992-1997. The auditors failed to realize the inappropriate salvage estimates and depreciation values of Waste Management’s Equipment.The first thing the auditors should have done was to check the accuracy of the estimates. The auditors should have checked every year in order to make sure the estimates were accurate. By checking the accuracy of the estimates Andersen Auditors would have seen in 1996 that Waste Management changed the salvage values of their equipment. Waste Management was allowed to change the salvage value, but the auditors should have made sure that it was a reasonable change, which is it was not. Next, the auditors would have been able to check these estimates on industry and governmental standards.By checking against the governmental and industry standards the auditors would have once again been able to see that the salvage value was unreasonable. Another technique Andersen could have used was to get an independent estimate. By getting an independent estimate the auditors would have been able to compare the independent estimate to the salvage value that Waste Management was applying to their equipment. These numbers would have been able to be compared and evaluated to each other in order to figure out the proper salvage amount to use. The auditor is responsible for checking these numbers and they did not do their job.Also, the auditors could have done some more research on the items being salvaged and applied the fair value to each one of the items. This way the auditors would be able to back up these different estimates when comparing them to the estimates given by Waste Management. Andersen should have also seen red flags when these new salvage n umbers were given. They were not historically accurate and were completely off from prior years. Part of the reason Andersen did not do anything was due to former Andersen auditors working for Waste Management. Andersen needs to be independent and they were not.By not being independent from Waste Management it caused them to â€Å"overlook† an estimate that caused stock holders to lose billions of dollars. 6. Several of the Waste Management accounting personnel were formerly employed by the company’s auditor, Arthur Andersen. What are the risks associated with allowing former auditors to work for a client in key accounting positions? Research Section 206 of the Sarbanes? Oxley Act of 2002 and provide a brief summary of the restrictions related to the ability of a public company to hire accounting personnel who were formerly employed by the company’s audit firm.As stated in the case several of Waste Management accounting personnel use to work for Arthur Andersen as an auditors. This led to many problems for both companies. The auditor needs to remain independent because of two main reasons. One is to make sure the audit is done unbiased and to make sure the client is unable to trick the auditor. If the client knows what the auditor is looking for than they can manipulate the numbers in order to trick the auditor from catching these manipulations. The main risk with this practice is fraud. This can take place by the auditor or the client.If the client use to work for the auditor, just like in this place, the client will know exactly how the audits are done and exactly what the auditor is looking for. This can cause a client to post fraudulent numbers to numerous documents. The client will be able to insert these fraudulent numbers in to documents that the auditor will not look at. Also, the auditor can cook the books as well so to speak. The auditor cannot check all of the documents due to being friends with the client, due to some of the fo rmer auditors working for the client now.Also, the auditor can get a little lazy when it comes to doing the audit. What is meant by this is that the auditor might not do such a thorough job due to the fact that that a former auditor is doing the financial statements and they know exactly how to do them. According to the Sarbanes-Oxley Act of 2002 Section 206, the SEC has placed restrictions on former auditors working for a public company as accounting personnel. The section talks about conflict of interest in regards to this issue. SEC. 206. CONFLICTS OF INTEREST.Section 10A of the Securities Exchange Act of 1934 (15 U. S. C. 78j–1), as amended by this Act, is amended by adding at the end the following: ‘‘(l) CONFLICTS OF INTEREST. —It shall be unlawful for a registered public accounting firm to perform for an issuer any audit service required by this title, if a chief executive officer, controller, chief financial officer, chief accounting officer, or any person serving in an equivalent position for the issuer, was employed by that registered independent public accounting firm and participated in H. R. 3763—31 ny capacity in the audit of that issuer during the 1-year period preceding the date of the initiation of the audit. ’’ (Sarbanes Oxley: 2002). Basically, section 206 states, that any public accounting firm cannot hire a CEO, Controller, CFO, Chief Accounting Officer that was a formerly employed by the auditor that is performing the audit for that publically traded company. That is the only restriction that is placed by section 206. As you can see on this case there are many risks and problems that are involved when a public traded company has formed audit members on their staff. 7.Discuss possible reasons why the Andersen partners allegedly allowed Waste Management executives to avoid recording the identified accounting errors. How could accounting firms ensure that auditors do not succumb to similar pressu res on other audit engagements? Waste Management was a â€Å"crown jewel† client, and Arthur Andersen had been their auditor since before the company went public in 1971. Andersen and Waste Management had a long history of working together. Management officials at Waste Management were previous employees of Andersen and Anderson did not want to lose one of their most important clients.From 1991 to 1997, Anderson received $7. 5 million in audit fees and $11. 8 million in fees for tax, attest work, regulatory issues, and consulting services. In addition, $6 million was billed to Waste Management’s headquarters for non-audit fees. In order to please the client, and avoid losing them, certain fraudulent events occurred. Andersen advised Management to make â€Å"Proposed Adjusting Journal Entries (PAJEs) to adjust expense and income accounts in the financial statements. Management failed to comply with Andersen’s advice and they entered into a secret agreement to wr ite off the errors.The agreement â€Å"Summary of Action Steps,† contained incorrect accounting practices and listed 32 steps that the company must perform to correct the practices. It would allow Waste Management to cover up past frauds by committing future frauds. Andersen was hoping that this would benefit the company. However, the auditors did seem to ignore that refused to correct known accounting misstatements. Company auditors and management had personal relationships, so management was able to pressure auditors. Management knew what they were doing because they were former auditors.Forcing the changes in accounting practices could result in an end to Waste Management as a company and Andersen would lose that income. In order to avoid these situations, Sarbanes Oxley introduced Section 203 that helps with issues that a firm might face. Section 203 includes partner rotation, which forces the audit partner on the assignment to rotate after 5 years. However, the rule has an exception to partner rotation for firms with no more than five public company audit clients and fewer than ten partners. These rules apply as of the first day of a company's first fiscal year beginning after May 6, 2003, with time served as the lead and concurring partners prior to May 6, 2003 being included in determining rotation periods† (Alali ; Romero: 2012). Audit firms can also give employee training on ethics so they are aware of company values. Bibliography Alali, F. , ; Romero, S. (2012). Auditor changes before, during, and post-section 203 of sarbanes-oxley act. Internal Auditing, 27(1), 25-30. Retrieved from http://bluehawk. monmouth. edu:2048/? url=/docview/1009737322? accountid=12532Arens, Elder, Beasley, Auditing And Assurance Services: An Integrated Approach- 14th Edition. Chapter 4. Congress, United States. Sarbanes Oxley 2002. 2002. fl1. findlaw. com/news. findlaw. com/cnn/†¦ /sarbanesoxley072302. pdf (accessed March 2, 2013). PCAOB US. 1989. â€Å"P CAOB AU Section 342 Auditing Accounting Estimates. † PCAOB. Accessed March 2, 2013. http://pcaobus. org/Standards/Auditing/Pages/AU342. aspx. Securities and Exchange Commission, Waste Management Founder, Five Other Former Top Officers Sued for Massive Fraud, http://www. sec. gov/news/headlines/wastemgmt6. htm (March 2002).

Memory Essays - Mnemonics, Rhetoric, Memory, Dialectic, Free Essays

Memory Essays - Mnemonics, Rhetoric, Memory, Dialectic, Free Essays Memory Question 4: There are many techniques which have been developed to increase the efficiency of memory . Select 3 techniques , discuss them in detail and present examples of when they can be used. In the world today it is a must to be able to remember things. Memory is a big part in everyones life. Their is hardly a day that goes by when you do not have to remember something. If someone doesnt have a great memory it could cause somewhat of a down fall in their professional life. In this paper I will discuss three different memorization habits and how they can be contributed to ones everyday lifestyle. One of many ways that help people memorize things is in a verbal sense called Rhymes. Rhyming is an easy way for someone to memorize certain things. This method is most common with children in school. Many people that grow up still remember these little detailed Rhymes that help them get threw school. Rhymes are nothing other than little sayings which sometimes make no sense , but when repeated in your mind it helps your recall what is need to know . The Rhyme that I remember best was used in math class I ate and ate until I was sick on the floor eight times eight equals sixty-four that saying is really kind of ridiculous , but I always new what eight times eight was . There are so many sayings out there and everyone of them will help anyone memorize. Rhymes have been and always will have a big impact on helping people in memorization. Another strategy to help on to memorize things is called Acrostics. Acrostics is nothing more than a saying in which the first letter of each word of the saying is the cue to help recall information you need to know . This method is very similar to the method of Rhyming , but you only use the one letter from each word to represent the cue for your needed information. One of the Acrostic phrases that many people were taught for learning notes in music class was Every good boy does fine . This saying helps people remember notes E, G, B, D, and F , which are five main chords, in order , used in music. Acrostic is not used as much as Rhyme; however, though they are very similar in style. Many people use this method , but really have no idea what it is called nor really care as long as it works , and it does . All people tend to do things the easy way , and their is nothing wrong with that as long as it works . There are certain methods for everything and it always helps to have some help when needed.The third method that will be discussed is the method of Loci. The m ethod of Loci involves taking an imaginary walk along a familiar path where images of items to be remembered are associated with certain locations . The first step is to commit to memory a series of loci, or places along a path. Usually these loci are specific locations in your home or neighborhood. Then envision each thing you want to remember in one of these locations. Try to form vivid images . When you need to remember the things , imagine yourself on your path , which should serve as cues for the retrieval of the images you have formed ( Wayne Weiten, 2000 ). The usefulness of Loci helps assure yourself of remembering items in a certain order and the order is determined by the location sequence along the certain path. In this paper I have discussed and gave examples for three different ways to improve ones memory. There are many other methods in to help with memorization ;however , I believe these are the three most common used help methods. Each method has its own direct way in helping one to memorize something for long periods of time. Memorizing is a everyday thing that is nearly necessary for everyday life. People have methods for doing everything and just because you do something one way doesnt make that the only right

Cross cultural management

Cross cultural management IntroductionCommunication is the process which people can share their meaning or transmitting message to each other through several media such as words, behavior, or material artifacts. In the case given to us, there are a few examples to describe kinds of communication across cultures and some negotiation blunders. Different countries have their own kinds of culture and it behooves those people doing the business in a country that is foreign to them to do some cultural homework. In cross-cultural communication, the spoken language is not the only thing that can affect the whole negotiation process but also the body language.1. What were some of the cross-cultural communication and negotiation blunders and experiences of a business abroad?There are many different forms of cross-cultural communication, and all these cultural variables can influence a person's perceptions. These communication variables includeattitudes, thought patterns, roles and language either spoken or written. Eac h variable may cause negotiation blunders if the people had not practice on it or understand it before having a business deal.English: A woman and a man performing a high five.From the book of international management, attitudes refer to the way in which individuals behave and interpret communications. There are some of the problems that people may assume that every people in the society or subcultures has the same characteristics or traits. This problem called stereotyping. It is the common cause of misunderstanding in intercultural communication. It can also lead people to disinterest and even contempt for the culture of other groups. For example, Chinese. Some people may think that all the Indian eat curry, but not.A thought pattern is the other variable of cross-cultural communication. The thinking methods of people in the world or society are very different because of cultural and non- verbal communication. For example, a Canadian expatriate's car was hit by a Thai motorist in Thailand...

Pets in the Classroom

Pets in the Classroom If youre thinking about getting a classroom pet its important to know a few things first. While research has shown that classroom pets can be stimulating and help to enrich a students experience, you must know which animals are the best to get, and which are not. Classroom pets can be a lot of work, and if you would like to teach your students some responsibility, then they can be a great addition to your classroom. Here are a few quick tips to help you decide which pet is good for your classroom. Amphibians   Frogs and salamanders make great classroom pets because students rarely (if ever) have allergies to them and can be left unattended for days at a time. Frogs have been a staple in many classrooms, a popular frog that most teachers like to get is the African Clawed frog. This frog only needs to be fed two to three times per week, so it is a very convenient pet to have. The only concern with amphibians is the risk of salmonella. You would need to encourage frequent hand washing before and after touching these types of animals. Fish Like Amphibians, fish can be a popular classroom pet because students are not allergic to them nor do they have any bad order to them. They can also be left unattended for days at a time. The maintenance is low, all you really have to do is clean the tank about once a week, and students can easily feed the fish with little supervision. Betta and Goldfish are the most popular in classrooms. Hermit Crabs   Hermit crabs have been popular in science classrooms for some time now. What people don’t realize is they can be a lot of work, die easily and not to mention they smell really bad. Other than that, students seem to really love them, and they can make a great addition to your science curriculum. Reptiles   Turtles are another popular choice for a classroom pet. They are another good choice because they can be picked up easily and are pretty low maintenance. Snakes like the garter and corn are popular as well as ball pythons. Good hygiene is recommended in caring for reptiles  because they may carry salmonella. Other Animals   Pets such as guinea pigs, hamsters, rats, gerbils, rabbits, and mice may harbor viruses and children may be allergic to them so make sure before choosing your pet that you find out what allergies your students have. If students do in fact have allergies then you may need to stay away from any â€Å"furry† pets because of this risk. Try and stick to the animals listed above if you want low maintenance and have allergies in your classroom. Before you decide upon purchasing your classroom pet, take a moment to think about who will take care of this animal on the weekends or on the holidays when you are gone. You should also think about where you would put the pet in your classroom, that would not cause a distraction to your students. If you are still set on getting a classroom pet then please consider getting a grant from Petsintheclassroom.org or Petsmart.com. Pet Smart allows teachers to submit one application per school year to receive a hamster, guinea pig or snake. These grants are used to support the teaching the of children on how to bond and care about pets responsibility.

THEORETICALLEGAL CREATION OF MYTHICAL COMPANY Research Paper

THEORETICALLEGAL CREATION OF MYTHICAL COMPANY - Research Paper Example This company will produce cars along with light weighed trucks that would ride on an average 135 miles with a gallon of fuel. This company has been well initiated through the government, the economy and the determination of the angel investors who aimed towards creating fleet of vehicles that satisfies the consumers’ demands and exhibits high level of performance and emits nearly zero level of carbon. The company will be based in North Carolina because it expects to utilize the employment and manufacturing capacity left behind by the emigration of the major companies producing furniture. It has been estimated that tax breaks will exceed $180,000,000 during the coming 30 years and East Coast utilization equivalent to the Silicon Valley will add value to the local economy. Due to the conversion of the current tax subsidy level of the US government to ethanol production at the rate of only 50% of the spending in the current budget, the first 1 million cars produced by the company would become feasible to be sold at such a cost that general public will accept. After enjoying the initial profitability generated by the low cost cars, the economies of scale and competitive market will allow the cost to come in line with the customers’ expectations. The present budget condition is the most appropriate one in order to take advantage of the ineffectual subsidies on ethanol. The present economic condition provides the best environment for an organization like Future Inc. The venture would produce an environment friendly, fuel-efficient product that offers comparatively lower cost of ownership than its substitutes in the automotive industry. 2. Lawsuits This portion of the report demonstrates the policies (basically, the ethical and the fair policies) that Future Inc will undertake with regards to the lawsuits in US. The company aims to conduct business for the sake of community’s benefits, be it local, national or international. Thus with regards to t he lawsuits, the following policies would be followed by the company: Policies The company aims to follow the policy towards increased security of energy. It will look after the proper maintenance and disbursement of the energies to be emitted during the process of manufacturing as well as during the process of dispatching the products. The company aims to deal with professionals experienced in the field of energy security so that complete security can be assured to the customers. The second policy that the company aims to follow is related to the reduction in costs of energy. It assures that the cost of fuel consumption by the natural gas vehicle that would be produced will be much lower than its substitute products or the cars run through petrol and diesel. The third important policy of the company is towards reduction in air pollution. The company proclaims that use of natural gas as fuel consumption will ensure comprehensive reduction in creation of pollution that harms communit y in several ways. The fourth policy that the company would follow is aimed towards reduced greenhouse emissions. Natural gas ensures near zero emission of carbon and it also ensures to create conducive environment to survive. The company will undertake its fifth important policy in the form of utilizing local resources as much as possible. Through the use of

Competition Between Political Parties Essay Example | Topics and Well Written Essays - 1500 words

Competition Between Political Parties - Essay Example It is a group comprising of numerous individuals striving for a common cause but all supports the set of common governmental goals. It may be 2 or 3 or many party system. However in a party, people are the representatives always desiring to create equality and fraternity in a country to maintain peace and order. But, in the most imperative thing that need to be maintained is the rules and regulations of the government like: equal speaking power of the citizens, voting rights, rights of all basic needs etc (Hofmeister & Grabow, 2011, p. 4). Apart from political party, another type of group that also works for the benefit of general public is pressure groups. In recent age, maximum extent of the citizens do not try to engage in politics through voting and so without joining the political parties, they become politically active through their active membership in groups, organizations and associations of varied kinds. These type of parties are also known as pressure groups (Hofmeister & Grabow, 2011, p. 5). The parties or groups are some sort of permanent organizations that help in contesting elections with the aim to acquire the crucial positions in the government of the state. These small fractions of individuals or groups work for a common cause keeping at par with the rules and regulations of the state. Thus, these parties act as a device to highlight the desire or interest of the citizens among the higher authorities of the state or country (Hofmeister & Grabow, 2011, p. 6).

The causes and effects of Global warming Essay Example | Topics and Well Written Essays - 1000 words

The causes and effects of Global warming - Essay Example Statistics indicate that in the last 100 years, the temperatures have risen by approximately 0.8 o C and it is projected that this will continue to worsen as it is expected that the rise could reach 1.7o C in the next few years if stern measures are not taken to avert this catastrophe (Christian 28). Global warming mainly results from over concentration of carbon dioxide (co2) and other harmful gases, such as methane and nitrous oxide, in the atmosphere (Michaels 40). This is due to the fact that these gases have the capability to trap heat from the sun and storing it to the extent that temperatures in the surroundings remain extraordinarily higher than normal. In order to understand this, one may use the example of a car, which, when left outside, allows sun rays to penetrate through the windows thereby raising the temperatures inside, which cannot go down unless the windows or the doors are opened in order to allow cool fresh air to circulate. Human beings are the ones to blame for this catastrophe as they have continued to conduct activities, which are major sources of carbon dioxide and other greenhouse gasses. These are for example air pollution through gaseous emissions from industries and heavy machinery such as motor vehicles which utilize fossil fuels. The world’s car population has continued to explode and though this may be perceived as a positive trend in economics as it is good for business, it is a major threat to the environment especially due to the fact that most of these vehicles use petrol and diesel as fuel. Statistics indicate that the number of cars worldwide exceeded the 1 billion mark as at the year 2010 and it is estimated that this number will significantly increase to 2.5 billion by the year 2050 (Michaels 66). From these statistics, the US is ranked as the leading country, with approximately 240 million cars followed by China, which has approximately 78 million cars. It is not a wonder then to have reports indicate that the tr ansport sector contributes approximately 25% of greenhouse gas emissions (Christian 52). This may also explain why reports indicate that the US is the leading country with regard to greenhouse gas emissions. China and the US are two major economic houses, which have the capability and economic muscle to develop and influence the world to utilize better technologies that are friendlier to the environment. For example, they can lead the way in convincing their citizens to utilize bicycles or electric vehicles as a common mode of transportation especially due to the high income per capita. However, this may not be helpful if strong policies are not put in place to effect the change, which may include creating favoring infrastructure, roads, for cyclers, so a to avoid cases of obstruction and preventable accidents. This may serve as an example and a reference point especially for the developing countries, which are projected to have a significant increase of motor vehicles on their road s, which is believed to be by approximately 300% by 2050 (Christian 63). Deforestation is also a major contributing factor to the availability of high levels of carbon dioxide

Marketing H.W Essay Example | Topics and Well Written Essays - 500 words

Marketing H.W - Essay Example The production department relies on consumer preferences when producing goods. Workers On the other hand, companies hire workers from the population. Labor plays an important role in production, processing, assembly and distribution. Furthermore, labor wage rates influence the location decision. The facility location has a significant impact on transport costs. When a facility is located far away from the market, the transport costs incurred when transporting goods to the market is high. When the facility is close to the market, the cost is reduced. It is for this reason that companies want to find the optimal location which will save transport cost. Companies thus consider the costs involved before making facility location decisions. Facility relocation involves moving a facility to a different location. Facility closing means that that facility stops being function completely. In the case of relocation, the company should be ready to cover the moving costs of workers who move to the new location, and plan for transport expenses for workers who wish to travel to the new facility every day. When a facility is closed, the human resource department should explain to workers the reasons behind and if possible hire some to other facility locations. In a supply chain, warehousing helps in distribution efficiency and marketing. Warehouses are included in the supply chain because they are used for receiving new inventory, storing inventory, packaging and shipping to customers. Modern warehousing has more roles other than stocking inventory especially economic and service benefits. These include offering value added services such as additional processing in addition to storage and delivery of products. The purpose of warehouses and distribution centers is to store goods before they are transported to the consumer. The emphasis is on maximizing the space available for storage. However, the emphasis of distribution centers is the fast movement of goods through the

Critical Thinking Assignment Example | Topics and Well Written Essays - 500 words - 3

Critical Thinking - Assignment Example This paper analyses whether Nancy Cantor, who were once a Syracuse University chancellor, used critical thinking in a piece of work that she wrote in reply to the filing of affirmative action cases with U.S. Supreme Court. Cantor is rational and objective. Her argument does not portray emotional or subjective perceptions. Cantor developed her argument on justifiable reasons. In her first sentence, she recognizes the existence of collective fears, sins, and stereotypes between races. In the fourth paragraph, Cantor points out that race, is an essential aspect of life in America. The existence of Asian-American, Hispanics, Native Americans, Whites, African –Americans, and Native Americans in American society, support the view of Cantor. Students thus have historical and cultural experiences associated to their races. Cantor recognizes the existence of inequality and the need to factor in the issue of inequality in College admissions. Cantor is honest in her argument. She does not argue for a particular race. According to her, the decision of Justice Lewis F. Powell, urged the educator to create a truthfully integrated community of learners. Even though, the decision was aimed at helping students of color, Cantor looks at it as a benefit to the different races in Americans. Cantor sees the use of race-consciousness as way to build a positive society. According to her, the recognition of race as a factor in America would help solve the mistake made by racially segregated public districts schools that failed to recognize American history and possible impacts of race. In this way, Cantor recognizes the weight and extent of evidence and thus shows her use of judgment. Cantor’s consideration of President Bush’s argument shows her open-mindedness. The former president had earlier labeled the use of affirmative action program at the University of Michigan a quote system. Cantor responded by claiming that all students

Marketing H.W Essay Example | Topics and Well Written Essays - 500 words

Marketing H.W - Essay Example The production department relies on consumer preferences when producing goods. Workers On the other hand, companies hire workers from the population. Labor plays an important role in production, processing, assembly and distribution. Furthermore, labor wage rates influence the location decision. The facility location has a significant impact on transport costs. When a facility is located far away from the market, the transport costs incurred when transporting goods to the market is high. When the facility is close to the market, the cost is reduced. It is for this reason that companies want to find the optimal location which will save transport cost. Companies thus consider the costs involved before making facility location decisions. Facility relocation involves moving a facility to a different location. Facility closing means that that facility stops being function completely. In the case of relocation, the company should be ready to cover the moving costs of workers who move to the new location, and plan for transport expenses for workers who wish to travel to the new facility every day. When a facility is closed, the human resource department should explain to workers the reasons behind and if possible hire some to other facility locations. In a supply chain, warehousing helps in distribution efficiency and marketing. Warehouses are included in the supply chain because they are used for receiving new inventory, storing inventory, packaging and shipping to customers. Modern warehousing has more roles other than stocking inventory especially economic and service benefits. These include offering value added services such as additional processing in addition to storage and delivery of products. The purpose of warehouses and distribution centers is to store goods before they are transported to the consumer. The emphasis is on maximizing the space available for storage. However, the emphasis of distribution centers is the fast movement of goods through the

Marketing company research Term Paper Example | Topics and Well Written Essays - 3250 words

Marketing company research - Term Paper Example The sector has been growing at a rapid pace since the last few years, but 2012 was a breakthrough year, as during this period, the industry generated the highest ever revenue. However, the most alarming fact about the consumer electronics market of UAE is that, it is mainly driven by the tourist segment. Hence, the dependency on the tourist segment is extremely high. The local consumers on the other hand are more cautious when it comes to the purchase of electronics product or any other luxury goods. This study will investigate about the possibilities of Sony to gain success in the UAE market. The company is currently dealing with several external business challenges and to curb those issues, they are recommended to launch a new product i.e. a Hi-Fi system with affordable price. The financial crisis of UAE and weaknesses in Dubai is also a cause of concern for the industry. The financial crisis has compelled local consumers to spend in a vigilant way. Despite the stern situation, UAE still remains an attractive market for the companies belonging to the consumer electronics segment. ... (Hsu 223) However, due to stable political scenario there is hardly any external disturbance for the companies operating in this industry. Another beneficial factor is that the people of UK are music-lover and 84% are urbanized population. Around 13.8 % and 61.5 % people belong to the age group of 15-24 years and 25-54 years, who are the potential customers of this industry. With a developed logistics infrastructure (42 airports, 4,080 km Roadways and 61 merchant marines) (â€Å"Middle East: United Arab Emirates†) the distribution of the products will not be a cause of concern. Hence, the country will offer favorable business condition for the new product of Sony. Industry Analysis The high scale of sophistication among the consumers of UAE fuels the demand of new and innovative electronics item. The demand of cutting-edge editions of the electronic products has more demand in UAE and Middle East than anywhere else in the world. However, one of the major constraints of the ind ustry growth is high price, at least for a certain segment of customers. Hence, launching new and innovative products at an affordable price range can be extremely beneficial for the companies. Since, the recent past another trend being identified in the consumer electronic industry is the shifting distribution pattern. Most of the retailers are trying to establish online shopping platforms for the purpose of reducing their cost of operation and distribution. The UAE consumers are demanding products that which has better connectivity, high-end features, and better performance, quality, speed and convenience. The market size of consumer electronics industry of UK is

Online Education vs Traditional Education Essay Example for Free

Online Education vs Traditional Education Essay Nowadays, with the technology furtherance and the increased use of the internet, online education has gained significant acceptance and popularity all over the world. Not too long ago, online education offered no competition to traditional education . Today, with more choices being offered online, traditional education is now facing a number of challenges in every level. This has as a result, the competition between those two educational programs, having to compare the advantages and disadvantages of both methods of study, being measured since those methods are means for us to expand our opportunities and advance our careers. In the following paragraphs, I will expand the differences and similarities between online education and traditional education and compare their characteristics. Online education is defined as the creation and proliferation of the personal computer, the globalization of ideas and other human acts, and the use of technology in exchanging ideas and providing access to more people. Audio, video, computer, and networking technologies are often combined to create a multifaceted instructional delivery system. The fundamental method to unite the distance learning instructor with the distance learner is the network. Networks suitable for distance learning implementations include satellite, cable modem, digital subscriber lines (DSL), and wireless cable, (Collins, 2002). According to an article, students need to monitor their progress to the technology evolution and adjust their strategies for learning based on their development. Plus they need to control a time management schedule in order to complete online learning activities in the proper timeframes, (Orellana, 2009, p. 470). Online education requires time management skills and requires self-discipline. It takes patience, time and energy to be able to do that with success. The online student must be able to balance school, work, and a family. However, proper management must be maintained in order to balance all of the responsibilities and be successful in all areas. Online education gives you the opportunity to pursue quality and affordable education without interrupting your personal or professional life. It allows more flexibility and you are able to manage your study schedule according to your comfort and availability of time. So, you can program your personal life respectively with your studies thanks to the online education’s special mode of learning. This gives to the students the comfort to study from their homes, workplaces or anywhere they are in the world. What’s more is that, many distance programs allow to their student to complete the coursework any time during the day, while still adhering to overall deadlines. Online education has lower cost. It is considered more affordable than traditional because there are no transportations costs, no need to buy textbooks and you do not need to rent a place to live close to the university. Also, online education programs offer scholarships, financial aid packages, including loans and grants, exactly as the traditional education institutions. Another characteristic that cannot be ignored is communication. In online education programs you can communicate with your tutors anytime you want, anywhere, with any way you prefer to communicate (with the technology you have available). Online educational techniques are not only flexible and interactive, but at the same time interesting as. Besides, the fact that the student has straight access to an assigned professor or lecturer, allows each student to learn with the methods that work best for them. Another feature of online education is that if you are not a social person, an online school may be the right choice for you. You do not have to deal with meeting up new people. Moreover, a big part of people choose to follow the online education route for the quantity of material they are able to find, or because the tutors are more obtainable via internet than they would be in a normal classroom setting. At the same time, there are some similarities which can be seen in an online and traditional system of education. First of all, assignments are a part of learning, whether you choose to attend classes online or in a traditional system, you will be assigned homework to complete. The assignments are expected to be done about the course you are enrolled in and delivered them to your personal tutor between the deadlines. A second similarity between online and traditional system is that the reference material text books are common for both systems. Even though a course may be taken online, text books are still central to learning relevant information and many of the students are using the electronic books. In traditional education, students have to buy the books because they study from them in the class and home. Thirdly, tests and exams are used to test your understanding and retention of a particular topic/subject. It is usually given to students during the academic semesters including midterms. Even though you may study in an online course, you have to expect to be required for course exams. Exams may be given online, or you may be required to visit the institutions campus to complete the exam. In both education systems, students have common information to study thus they have common exams. Last but not least, academic instructors make themselves available to students to help them learn the required material. Whether you are attending school online or on campus, professors are likely to have office hours, where you can get clarification on an issue or otherwise communicate with your professor. In both the types of classes, teachers will be available to help the students in any matter. Alternatives ways to contact them would be email. Traditional education, also known as back-to-basics, conventional education or customary education, refers to long-established customs found in schools that society has traditionally deemed appropriate. Some forms of education reform promote the adoption of progressive education practices, a more holistic approach which focuses on individual students needs and self-expression. In the eyes of reformers, traditional teacher-centered methods focused on rote learning and memorization must be abandoned in favor of student-centered and task-based approaches to learning. However, many parents and conservative citizens are concerned with the maintenance of objective educational standards based on testing, which favors a more traditional approach. (Wikipedia,2011) First of all, school is a main place which you can meet up people from different places in your community. Friendship is too important, no-one can live without having a friend around. School is the most important place for humanity to learn. It is very important for everyone because is a place that people can build up strong relationships with each other and also is a place to learn a lot of information. In addition, communication is easy because everyone is on the same building the same hours. So, it is easier for students to study together and help each other. You can ask questions whenever you deal with difficulties either to your teacher either to your classmates because you are all in each other lives. Lastly, study at school is easy for the teacher to take care of the students, help them and get to know how he/she should behave according to the student. Whenever a student has questions or difficulties, he or she can ask teacher right away, also students don’t need to wait for a long time just for a question. Now, comparing the traditional education with online education system there are and some differences too. Starting with online education, firstly, students do not have the opportunity to socialize with friends and do not communicate with other people. Also, students are spending too many hours in front of one screen and that can causes back pain and eye problems. Moreover, if you have limited access to internet (connections are slow) and you do not know how to use technology then you probably fail to your lessons. Continuing with the traditional education, enables students to have more creativity and be more sociable thus they can cooperate and collaborate with each other and the teachers. It is easier to communicate because you have face-to-face contact. Furthermore, teachers can provide instant feedbacks to the students and motivate them to succeed and teach them about discipline. In my opinion, REFERENCES: * Collins, (2002), Definition of online education * Schutte, J. G. , (1996),â€Å"Virtual Teaching in Higher Education: The new intellectual superhighway or just another traffic jam? †, California State University, Northridge. * http://www. acadenia. com/education-articles/Online-education-traditional. asp * http://www. dagorret. net/difference-between-online-education-vs-traditional-education/ * http://lyzreblin. blogspot. com/2012/02/online-education-vs-traditional. html The challenges of online education * Jeni Johnson, (2012), Online Education Vs. Traditional Education, April 4 * Wikipedia, (2011), Traditional education, May, * (Orellana, Hudgins, Simonson, 2009, p. 470). * Elise Wile, Advantages and Disadvantages of Traditional Education, eHow Contributor * Similarities Between Online Traditional Classes,eHow. com In conclusion, although online education have some beneficial impacts for students, but traditional education provide better place for students to study and socialize with friends. As well as some people limitations to access technology can occurs students can not have education. An online education program can be a very rewarding experience for those individuals wanting to earn a degree in a non-traditional education environment. Studies have shown that students who are mature, self-motivated and organized are extremely successful in their online learning pursuits. By allowing students to control where and when they study, online programs are best-suited to those individuals who possess strong time management skills and are independent learners. Online learning also offers prospective students who are employed or have children and other family commitments the opportunity to earn a degree without sacrificing other important areas of their lives. Younger students, such as elementary or secondary school age, and students who are dependent learners, may find it difficult to assume the responsibilities required by an online program. Ultimately, you make the final decision as to which education program is right for you.

Relationship Between Medication and Fatigue

Relationship Between Medication and Fatigue Title:-> Fatigue as a bringing factor conducting to medication problems a midst. New graduate registered nurses in a intensive care unit in Sydney western area health service (SWAHS) Aim:-> The goal of study was to analyse and to get deep awareness into the factors affecting medication short coming relies on nurses ability and their thinking of medication problem. Methodology:-> In this section, the researcher will classify and confer the research delineate will be assigned to conduct the study loading to result capability of being measured will be utilized to conduct the study. According to jiroiwong pepper (2011) quantitative research indicates to the scientific and business like check out method of main episode by means of assembling quantifiable knowledge and data to accomplish a research error. The researcher will collect facts relating the connection between fatigue and medication problem for innominate valid nurses as a sample of this study in a form of examine and questionnaire. In quantitative research design class, this study will distinctively assign non experimental approach since the study relevantly accords with its symptomatic that has no idea of operating the fickle relationship between variables. In the words of jiroiwong and pepper (2011) the suitability of non-experimental research object relies on the nature of postulate, If rules are met. Predicament contain theory assaulting to recognize non-accidental statistical relationship between capricious and theory is relating formal relationship yet, it does not allow liberated fickle to be operated. They are many forms of research delineate under non-experimental way that contains inter-relation study draf in peculiar. This draf is more in use when the researcher wants to measure assess and examine relationship or differences between liberated fickle and aligned fickle. Leading to examine, the main aim of study is to recognize and confer the relationship between fatigue and medication problems, where in fatigue and medication problems are two variables of topic of eagerness without controlling fatigue among annalised nurses. Study design:-> Examine draf is described as the methodology utilized in the study that serves a director for the researcher to answer the examine question. This examine’s aim as outlined in Part A, wants to approve best meet and research draf will be detailed phenomenology or the husserlian phenomenology. The object of detailed phenomenology is to animate other’s thinking of lived evidence while accenting the richness, meaning and deepness of experience. A part from this, Schneider et al. 2003 described that by phenomenology meet, values and belief of nurses can be showed and question that are mandatory to nursing can be researched. By examining the nurses we also take data to recognize the forms that conduct in medication supervisional errors. As a result the draf is suitable for the study to examine and describe as trusty as possible, the live experience and thinking of current nurses, who have under the training. Study population and sample:-> In suitable sampling plan is qualitative study is wide to foundation and maintain believability (Honser,2008) samples, also called as informants or partakers are selected particularly for their ability to answer the examine question rather than correspond an overall population (Honser,2008; tuckett,2004) sampling in qualitative examine is usually small and bull’s eye is more about deep or detail of data (tuckett,2004). This study proffer for a sample size of ten to give more accent to validity and asperity of our searchings. The study proposal is to get samples by object is essential and usefulness sampling. Objective samples are those who are chosen based on the set of blurred conon and easy samples are the most availability sample at had (Borbasi, Jackson Langford, 2004) target sample are nurses who have talented MAE. Participants will be pulled from the hospitals of Sydney west area health services. Samples will be approaching from the absolute wards in analysis to the high examples of medication investigations in these canny settings. In a study managed by Tang shev 44, wei Chen (2007) medical wards and all out care units are problems facing places in hospitals. Terrence James Aquino:-> Insertion plans are also used to limit the capable selection biootny by objectively recognizing who can be acknowledged to be while informer accidental planning are those who are not appropriate for the study (houser,2008). Incorporation criteria:-> Both genders registered nurses and nurses have talented MAE. All race and Regular staff or easy access Nurse working for 1 year and above in canny wards of SWAHS Exclusion criteria:-> NUMs Clinical nurse trainer Enrolled nurses who are not clinical endorsed Learner EN’s Recruitment and Retention Strategies:-> The process starts by representing this examine plan to the SWAHS and hospital organization. The object of this to get support and superscription in order to manage this study within the hospital grounds. A letter will be sent which describes the programme, its objective and necessity to the nursing industry. It will also contain the appeal to use hospital dexterity to use hospital ease for interview. With the assurance of conduct support to this study. We apprehend a smooth enlist process and high keeping rate. This will also decrease nurses disquiet relating the bad effect of involving the study. Upon acceptance by SWAHS, mobilization statement describing the nature and aim of study will be sent on the bulletin boards of each target wards. This contains the researcher’s contact numbers to call for those who are keen to participate. We will also point bunged box on the nurses stations for the interested nurses to give their name and contacts in detail. Some, who do not get sufficient associates, we strategy to mobilization period. For keeping of function, contributors will be hearten that only the examiners can avenue recognizing information for confidentiality. Greater impression will be given on description of aim of the study to recruit the compititors to stay! Examine or interview time and place will be pre-planned to nurses comfortability. Data collection:-> The examiners will be the tool for data collection. Because of the secretness of all information. The interviening transcription and data consideration will be managed the examiners. Data entry operator will be employed one time all recognizing knowledge is vanished from the information. The researcher will be organizing recorded interview which according to Roberts and taylor(2002) are the best way to bring it together for philosophy. To reduce the danger of losing data incase of failure of body parts, the recording will be investigated as well as support batternes, tapes and recorder before starting of interview. The interview may be organized in a secret room of local library or within the hospital staff away from the nurses wards to obey the secretness minimize the apprehension. The participants will be given the permission to chose the convenient place, date and time will be planned by them. The students who will be consulted for the interview to judge their participation, describe the nature of the study, give an overview of described consent and give them to acknowledged the study proposal. Each examine/interview will be conducted for one hour and will be increased for half an hour if required. The examiner will take note of the interviewer’s behave and the face expression as well as the body language during the interview. The strategy of data collection is self and not organized in detail so the interviewer can explain the ability in deep and detail. This method utilizes open-ended quest to encourage the participants to describe about their stories and relevant their experience in deep and impressive way. Interview will begin with a long question such as to describe your experience related to medication administration problem. Other question will be conducted relevant on the responses to the first question. Data continues until the examiner accept douse has been accomplished. Gibbs suggests that it is suitable to belay gathering data when it has become duplicacy and no issue are emerging. Data analysis:-> Data estimate is mandatory to abet the researcher together useful information and may also utilized for differenciate all the achieved information, whether it is numerical data of lined experience to further attached to a result. The purpose of the study to recognize relationship between two capricious which fatigue and medication. As a result, the researcher will make use of alternation statistic in order to estimate the data. Person’s will be used to indulge the relationship of independent and independent Flexibility of topic of interest. This correspondence measure is blossomed to conclude whether there is a unsuccess relationship between capricious. The value of the consequence is be token between -1 and +1 which announces the compass of linear relationship b/w two fickle. When value shows -1 this reveals correct negative correlation. While a +1 value shows perfect positive correlation. The result of zero contribute no relationship. Person’s v value be declared as lean linear relationship if value r ranges from .3 to .5 and lastly, if the value r ranges over .5 then the variable shows strong relationship. The information gathered from both methods of IIMS and questionnaire are entered into a computer and arranged to search out the periodicity of the problem. Study conduct and riguor:-> a quantitative research draf must ensure that tool is certain and acceptable certainity and conclusively are two methods to admit quality of the instrument. First main criterion of tools approachment is dependability. The believability of qualitative examine is relies on the comprise of responses collected over time and by asking different question about the same topic to certify the agreement of the information. Believeability of data collection was agreed in this study as only one researcher organized the interview. This study will use test-relate reliability to judge that to measure not alter at two different times. This responsibility test is commonly utilized with physical and technological measures, pencil and paper scale. It is completed through organizing two same measures but in separate time and compares both scores. Afterwards collection of scores will impartially undergo a reliability analysis or a so called analysis coefficient is a tool to quantitatively confer the eminence of a relationship through 0.00 which is not related to + 1.00 which means there is absolute relationship. It reveals durability when the value of coeffi cient is high. After all, if the consequence of two tests has altered value then accidental problems arise. This catch up is suitable as this is applicable only to quantative examine since it gets quantifiable information and the study is about recognizing relationship. Apart from this, the data collection to be utilized is paper scale and pencil that particularly applies to questionnaire in a likert scale format. Cogency is the second major gange of tool. This conclude that the tool alloments what it is assume to extent. To allowance cogency of study, the researcher will engage statistical conclusion validity. Reliability of data was abolished by selecting catch up. Participants to read through their manuscript and to check that the data had fluently and minutely catch their experience. Besides, two other researchers individually coded segments of some manuscript to accord the classification recognized by the interviewer. Ethical issue/consideration of data collection:-> this research section will confer application of conscientious rules and regulations that will be utilized in this study. Three uprights rules will cover during data collection to defend the affection of the participants; namely: informed consent right to intimately and innominateness and secrecy. Informed consent will be deliberated in data collection. It is a consent form that is written in chronicle form that must be given to anticipated sample. This accede is based on the rules of self-determination elucidating all the same information related the study where in the subject respondent may cogitate whether to participate or not in research study without any energy, cheating and any other form of bullying. In addition the description of danger and facility in participating in this study will also be included in a informed consent. Other correct rules that will be applicable in this study is secrecy. It will be differenciate by conferring to respondants that personal recognisation will be kept secret and will not be publicly divulged. The result will only utilized for the purpose of the study not to open any personal information. In application of namelessness, the researcher divides questionnaire that contains some confidentiality such as name and age. Secrecy will be also c laim in this study. Privacy is about their freedom to choose when to share all the knowledge and same information of their evidence. It will be displayed by giving permission the respondent to choose relating the time of their presence to answer the questionnaire. Timeline :-> In order to established the study the researcher must manage a timeframe in a system to organize the study. Gantt chart will be used show the process of study containing the decided starting and ending data. This study will be organized for near about 3 months Which contains sampling selection, data collection and researches, exploratory and final report.

the real world Essay -- essays research papers

The Real World? "This is the true story of seven strangers picked to live in a loft and have their lives taped. Find out what happens when people stop being polite and start getting real†, so starts every episode of a popular TV show on MTV called The Real World. This show is based on the idea of having no script or actors, and to just see what happens when strangers live together and interact with each other for three months. This show has been on for over a decade now and is still a popular show even though throughout the last ten years the show has changed in many ways. It has changed in the people, places, and activities that make up the Real World. Through the show’s history The Real World has become less of a reality show and more of a circus show. In the early 1990’s was the first time that The Real World aired on MTV. This show was different than any other show that had ever appeared on national television. What made this show so different was the lack of a script or actors. This genre of television was named reality television. When developing the idea of The Real World executives at MTV wanted to make a primetime soap opera but where having difficulties coming up with the funding to hire actors and writers, so their solution was to eliminate these aspects of a show. There idea was then to have seven strangers ages eighteen to twenty five live together and see if the American public could catch on to ...

Capstone Project Course Syllabus Essay

MISSION: BSC is committed to produce globally competitive graduates imbued with strong value system through its relevant occupational, professional and technological trainings in the field of Fisheries, Agriculture, Art and Science, Information and Industrial Technology, Environmental Science, Tourism, Hospitality Management and Education and undertake timely research and community services along its core competencies to promote self-reliance, social responsibility, science and technology, Filipino culture and sustainable development. VISION: The BSC is a premier institution of higher learning in Batanes effectively educating and training people for self-reliance and global competitiveness in the areas of advanced science and technology community development, and sustainable development, and is committed in the preservation and promotion of culture. Batanes State College Information Technology Education Department COURSE SYLLABUS SUBJECT CODE : ITM 60 SUBJECT TITLE : SYSTEM ADMINISTRATION MANAGEMENT SUBJECT PRE-REQUISITES : ITM 34, ITM 35 SUBJECT CO-REQUISITE : ITM 37, ITM 38, MATH 13i, & ACCTG. 30 CREDIT UNIT/S : 3 UNITS NO. OF CONTACT HOURS : 5 Hrs. (2 hrs. lec. & 3 hrs. lab.) PER WEEK I – Subject Description: This course offers BSIT students the opportunity to demonstrate that they can indeed meet the levels of performance expected of an IT  Professional. It includes project proposal, feasibility studies, intellectual property, teamwork, budget, schedule, and management, professional communications (i.e. reports, presentations, planning, design, implementation, deployment, and testing. Moreover, the Capstone Project is a way of determining whether students are ready to graduate. II – Goals and Objectives: At the end of the course, the student should be able to: 1. Show mastery and efficiency in software development. – To analyze a current system and to propose a design (capstone project) for the improvement of the system. – To develop and implement the proposed capstone project. 2. Practice professionalism in carrying out task within a period of time. – To effectively and efficiently perform duties and responsibilities to meet the needs of a client. III – Instructional Modes 1. Lecture Method using the sequential (logical presentation of topics) and transitional (in-depth treatment of the topics) technique. 2. Discussion – Graded and ungraded recitation technique. Make students focus their attention on certain set of questions about a specific topic. 3. Activity Method – Students are energized to action to accomplish a learning (laboratory) activity. 4. Inductive Method – Process of generalizing that is from simplex to complex. 5. Investigative Method –using the problem solving technique. IV Course Outline TimeTable| Topics| Specific Objectives| Suggested Activities| Laboratory Equipment| Evaluation| 54 hrs.| Orientation on the college and program vision-mission, goals and objectives, and rules and regulations.Pre-proposal Stage†¢ Capstone Project Orientation†¢ Short Listing  of Possible Capstone Projects†¢ Title Critiquing and Patentability Check (Patent Searching)†¢ Pre-Proposal Statement Preparation†¢ Pre-Proposal HearingProposal Stage†¢ Writing of Chapters I, II, III, and IV (planning and design only)†¢ Proposal Manuscript Submission†¢ Proposal Hearing†¢ Proposal Manuscript RevisionsOral Defense Stage†¢ Analysis†¢ Design†¢ Development†¢ Testing†¢ Prototype Submission†¢ Oral Defense Manuscript Submission†¢ Oral Defense Proper (Public Presentation)†¢ Oral Defense Manuscript RevisionsPatent Process†¢ Patent Drafting†¢ Patent Application†¢ Technology Transfer| To help students understa nd, implement, and achieve the vision-mission, goals and objectives, and rules and regulation of the college and program.1. Bring together and integrate knowledge and skills in the course as a whole;2. Reinforceand develop competencies that have not been sufficiently emphasized in thefundamental subjects;3. Define a substantial engineering study or design task and carrying it to completion within a specified time and to a professional standard;4. Complete a comprehensive written and bound report that places the Capstone Project in context, defines its objectives, and describes the work done with the resulting conclusions orrecommendations;5. Bridge the gap between the undergraduate studies and the professional future, and demonstrating professional competencies and capabilities;6. Demonstrate initiative and creativity, taking pride in the achievement of a difficult task.| LecturesDiscussions| Laptop/ PCProjectorSpeaker| * Capstone project manuscript proposal defense * System Oral De fense (Public presentation)| V – Student Requirements: 1. Oral Defense CDs. a. Complete Documentation i. Final Oral Defense Manuscript (Word file) ii. Final Oral Defense Manuscript (PowerPoint Presentation file) iii. Final ACM-Formatted Manuscript (Word file) b. Developed System iv. Installation or Setup Files/Folders v. Installation/or Users’ Guide VI – Grading System 1. Manuscript Proposal Defense50% 2. System Oral Defense50% 100% Passing Mark: 75% VII – Textbook 1. What is the difference between textbooks and reference books? VIII – References 1. Methods of Research 2. Technical Writing 3. System Analysis and Design 4. Advanced Statistics / Probability and Statistics 5. Technopreneurship 6. Software Engineering 7. University of Cebu-College of Information and Communication Studies (UC-CICS). 2011. Capstone Project Guidelines. 8. University of Cebu-College of Information and Communication Studies (UC-CICS). 2012. Capstone Project Guidelines. 9. Intellectual Property Office of the Philippines. 2013. http://www.ipophil.gov.ph/ IX – Committee: Course Title:| Date Effective:| Date Revised:| Prepared by:| Approved by:| SYSTEM ADMINISTRATION MANAGEMENT| 1st SemesterSY 2013-2014| May 28, 2013| ____________________RICARDO Q. CABUGAO JR.Acting Chairperson, ITE Dept| ____________________APOLINARIA A. CIELODirector of Instructions

Bloom taxonomy Essay

Bloom’s taxonomy or also known as the revised bloom taxonomy is a great teaching tool to use when teaching patients about their illness. It consists of three categories and then multiple sub-categories. Blooms taxonomy addresses not only the patient’s readiness to learn but it address the appropriate approach to each individual situation. It gives a systematic way of approaching a topic and the audience that will be learning. When this method is applied to nursing it is a great tool. This is due to the fact that each patient has different cognitive factors, different psychomotor factors as well as an affective domain. Bloom’s Cognitive categories have to do with how the mind can process or regenerate the information provided during a teaching session. There are six sub-categories to the cognitive category. The six are remember, understand, apply, analyze, evaluate and create. A teacher should be able to determine where in this pyramid is the patient. What teaching strategies must be changed and modified to fit the patient lifestyle. The second category is the Affective domain. This is how patients address their emotions to specific problems. This will show what a patient or student values and what motivates them to be who they are. This category has five sub-categories receiving, respecting, valuing, organizing and internalizing. This is the category that will determine if the patient is willing to accept this disease or new lifestyle change into their life. This will tell a teacher where on the scale the patient is willing to rate their disease and how it will affect their life. The Third and final category is psychomotor. This tells the teacher if the patient is physically able to complete the task asked of them. This will allow the teacher to gage if the patient is able to successfully complete what is needed of them to live with their disease process. There are five sub-categories imitation, manipulation, precision, articulation, and naturalization. There is a great example of this category, teaching a patient to use a new nebulizer treatment. The patient will go through reach step of the process till they  can finally reach the goal of naturalization. Conclusion Blooms taxonomy learning tool can break down the heart of teaching and give it meaning to apply to most any professions. Nursing is just one of those professions that teaching is a large part of the job, on a daily basis. Blooms taxonomy should be used each day on a nursing unit from the admission date to the discharge date.